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LIMITEDMain BoardEquity2026-04-012027-03-312026-10-312026-10-01INRLakhsQuarterlySecond quarterMulti segment2026-10-3109:00:002026-10-3117:55:00trueCash Flow IndirectNot applicabletruetrueYesNAfalsetrue2026-10-31www.pakka.comtrue1false1) The above Un-Audited Standalone Financial Results have been reviewed by the Audit Committee in its meeting held on 30th October, 2026 and approved by the Board of Directors at their meeting held on 31st October, 2026. The Statutory Auditors of the Company have carried out Limited Review of the aforesaid results. <br /> <br /> 2) These Financial Results have been prepared in accordance with the recognition and measurement principles of the Indian Accounting Standards( "Ind AS"), prescribed under section 133 of the Companies Act, 2013, read with the relevant rules issued thereunder and other accounting principles generally accepted in India and in accordance with the requirement of Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015 as amended. <br /> <br /> 3) Finance cost includes Rs.4.83 crores towards prepayment premium, loan closure charges of Canara Bank and write-off of unamortiesd transaction cost arising from refinancing of Project Jagriti Term Loans availed from Canara Bank led consortium during the quarter. These charges related specifically to the refinancing transaction. <br /> <br /> 4) Exceptional Items comprise loss of Rs.4.66 crores on disposal of property, plant and equipment, during the quarter representing the difference between carrying amount and net disposal proceeds . <br /> <br /> 5) The scheme of Merger of Pakka Impact Limited (CIN: U74110UP2014PLC062982), a wholly owned subsidiary company into Pakka Limited (CIN: L24231UP1981PLC005294) effective 1st April, 2025 has been approved by the Board of Directors in their meeting held on 30th May, 2025 in terms of the provisions of Section 230-232 of the Companies Act, 2013. The Hon'ble National Company Law Tribunal, Allahabad has reserved for final order on 13th October, 2026. In view of the pending approvals from Hon'ble Court no effects of PIL financials are given in above results. <br /> <br /> 6) As per the Board approval, Pakka Pte Limited, a wholly owned subsidiary of the Company shall be closed in this Financial Year. Requisite provision for impairment has already been considered in the audited financials of FY 2023-24. <br /> <br /> 7)During the Half year ynder review, , 36,00,000 convertible warrants allotted on 14 October 2024 lapsed upon expiry of the extended exercise period on 13 April 2026, As the warrant holders did not exercise their conversion rights. consequently, the upfront consideration of Rs.2,448 lakh stands forfeited. The forefited amount is credited to Capital Reserve <br /> <br /> 8) During the half year under review , the Company raised Rs.425 crores through issue of secured Non-Convertible Debentures on Private Placement Basis. The proceeds have been utilized towards repayment of existing borrowings, ongoing Jagriti project and other permitted purposes as defined in the Debenture Trust Deed in accordance with terms of use. <br /> <br /> 9) During the half year under review, pursuant to the requisite shareholder and regulatory approvals, Company raised Rs.51.10 crores through the preferential issue of 27,20,000 equity shares of face value of Rs.10 at a security premium of Rs.100 per equity shares to non-promoter group and 77,00,000 warrants of Rs.110 each convertible into equity shares to Promoters' Group out of which upfront consideration Rs.21.18 crores i.e. 25% was received on allotment. The proceeds have been / will be utilized for repayment of existing borrowings or Jagriti Project and other purpose as defined in the notice of Extra-Ordinary General Meeting in accordance with terms of use. <br /> <br /> 10) The results of the company are available on the company's website www.pakka.com, BSE website at www.bseindia.com and NSE website at www.nseindia.com.2026-07-012026-09-30UnauditedStandalone1240439000214240001261863000416479000114060000408570001111100006664600041580000382018000117275000089113000-466300004248300013655000013655000028828000000028828000-70100028127000476681000100.620.62000.620.621) The above Un-Audited Standalone Financial Results have been reviewed by the Audit Committee in its meeting held on 30th October, 2026 and approved by the Board of Directors at their meeting held on 31st October, 2026. The Statutory Auditors of the Company have carried out Limited Review of the aforesaid results. <br /> <br /> 2) These Financial Results have been prepared in accordance with the recognition and measurement principles of the Indian Accounting Standards( "Ind AS"), prescribed under section 133 of the Companies Act, 2013, read with the relevant rules issued thereunder and other accounting principles generally accepted in India and in accordance with the requirement of Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015 as amended. <br /> <br /> 3) Finance cost includes Rs.4.83 crores towards prepayment premium, loan closure charges of Canara Bank and write-off of unamortiesd transaction cost arising from refinancing of Project Jagriti Term Loans availed from Canara Bank led consortium during the quarter. These charges related specifically to the refinancing transaction. <br /> <br /> 4) Exceptional Items comprise loss of Rs.4.66 crores on disposal of property, plant and equipment, during the quarter representing the difference between carrying amount and net disposal proceeds . <br /> <br /> 5) The scheme of Merger of Pakka Impact Limited (CIN: U74110UP2014PLC062982), a wholly owned subsidiary company into Pakka Limited (CIN: L24231UP1981PLC005294) effective 1st April, 2025 has been approved by the Board of Directors in their meeting held on 30th May, 2025 in terms of the provisions of Section 230-232 of the Companies Act, 2013. The Hon'ble National Company Law Tribunal, Allahabad has reserved for final order on 13th October, 2026. In view of the pending approvals from Hon'ble Court no effects of PIL financials are given in above results. <br /> <br /> 6) As per the Board approval, Pakka Pte Limited, a wholly owned subsidiary of the Company shall be closed in this Financial Year. Requisite provision for impairment has already been considered in the audited financials of FY 2023-24. <br /> <br /> 7)During the Half year ynder review, , 36,00,000 convertible warrants allotted on 14 October 2024 lapsed upon expiry of the extended exercise period on 13 April 2026, As the warrant holders did not exercise their conversion rights. consequently, the upfront consideration of Rs.2,448 lakh stands forfeited. The forefited amount is credited to Capital Reserve <br /> <br /> 8) During the half year under review , the Company raised Rs.425 crores through issue of secured Non-Convertible Debentures on Private Placement Basis. The proceeds have been utilized towards repayment of existing borrowings, ongoing Jagriti project and other permitted purposes as defined in the Debenture Trust Deed in accordance with terms of use. <br /> <br /> 9) During the half year under review, pursuant to the requisite shareholder and regulatory approvals, Company raised Rs.51.10 crores through the preferential issue of 27,20,000 equity shares of face value of Rs.10 at a security premium of Rs.100 per equity shares to non-promoter group and 77,00,000 warrants of Rs.110 each convertible into equity shares to Promoters' Group out of which upfront consideration Rs.21.18 crores i.e. 25% was received on allotment. The proceeds have been / will be utilized for repayment of existing borrowings or Jagriti Project and other purpose as defined in the notice of Extra-Ordinary General Meeting in accordance with terms of use. <br /> <br /> 10) The results of the company are available on the company's website www.pakka.com, BSE website at www.bseindia.com and NSE website at www.nseindia.com.2026-04-012026-09-30UnauditedStandalone241230700045565000245787200082451900023678500059777000215961000115123000839150007449970002281077000176795000-4663000013016500038730000038730000091435000000091435000-322700088208000476681000102.032.03002.032.03Power and Fuel166430000Other Expenses215588000Power and Fuel325469000Other Expenses41952800019540540007344357000874800006410006767700070551600024000114249000191212000305485000791600018487500010579269000103384600005918320001195900011370300081410002467100075030600059651900023806710001295994000047668100051786720005655353000565535300044939690004191280004913097000131580002320590000611187000576950100090977500044132000994560001435880002578300001311193000217453000644000015350860007304587000129599400001) The above Un-Audited Standalone Financial Results have been reviewed by the Audit Committee in its meeting held on 30th October, 2026 and approved by the Board of Directors at their meeting held on 31st October, 2026. The Statutory Auditors of the Company have carried out Limited Review of the aforesaid results. <br /> <br /> 2) These Financial Results have been prepared in accordance with the recognition and measurement principles of the Indian Accounting Standards( "Ind AS"), prescribed under section 133 of the Companies Act, 2013, read with the relevant rules issued thereunder and other accounting principles generally accepted in India and in accordance with the requirement of Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015 as amended. <br /> <br /> 3) Finance cost includes Rs.4.83 crores towards prepayment premium, loan closure charges of Canara Bank and write-off of unamortiesd transaction cost arising from refinancing of Project Jagriti Term Loans availed from Canara Bank led consortium during the quarter. These charges related specifically to the refinancing transaction. <br /> <br /> 4) Exceptional Items comprise loss of Rs.4.66 crores on disposal of property, plant and equipment, during the quarter representing the difference between carrying amount and net disposal proceeds . <br /> <br /> 5) The scheme of Merger of Pakka Impact Limited (CIN: U74110UP2014PLC062982), a wholly owned subsidiary company into Pakka Limited (CIN: L24231UP1981PLC005294) effective 1st April, 2025 has been approved by the Board of Directors in their meeting held on 30th May, 2025 in terms of the provisions of Section 230-232 of the Companies Act, 2013. The Hon'ble National Company Law Tribunal, Allahabad has reserved for final order on 13th October, 2026. In view of the pending approvals from Hon'ble Court no effects of PIL financials are given in above results. <br /> <br /> 6) As per the Board approval, Pakka Pte Limited, a wholly owned subsidiary of the Company shall be closed in this Financial Year. Requisite provision for impairment has already been considered in the audited financials of FY 2023-24. <br /> <br /> 7)During the Half year ynder review, , 36,00,000 convertible warrants allotted on 14 October 2024 lapsed upon expiry of the extended exercise period on 13 April 2026, As the warrant holders did not exercise their conversion rights. consequently, the upfront consideration of Rs.2,448 lakh stands forfeited. The forefited amount is credited to Capital Reserve <br /> <br /> 8) During the half year under review , the Company raised Rs.425 crores through issue of secured Non-Convertible Debentures on Private Placement Basis. The proceeds have been utilized towards repayment of existing borrowings, ongoing Jagriti project and other permitted purposes as defined in the Debenture Trust Deed in accordance with terms of use. <br /> <br /> 9) During the half year under review, pursuant to the requisite shareholder and regulatory approvals, Company raised Rs.51.10 crores through the preferential issue of 27,20,000 equity shares of face value of Rs.10 at a security premium of Rs.100 per equity shares to non-promoter group and 77,00,000 warrants of Rs.110 each convertible into equity shares to Promoters' Group out of which upfront consideration Rs.21.18 crores i.e. 25% was received on allotment. The proceeds have been / will be utilized for repayment of existing borrowings or Jagriti Project and other purpose as defined in the notice of Extra-Ordinary General Meeting in accordance with terms of use. <br /> <br /> 10) The results of the company are available on the company's website www.pakka.com, BSE website at www.bseindia.com and NSE website at www.nseindia.com.Other Financial Assets191212000Other non-current assets184875000Other financial assets24671000Other current assets596519000Other financial liabilities419128000Other non-current liabilities611187000Other financial liabilities257830000Other current liabilities217453000Paper & Pulp1073909000Moulded Products187954000Paper & Pulp2085349000Moulded Products3725230001261863000245787200012618630002457872000Paper & Pulp106608000Moulded Products-11985000Paper & Pulp216530000Moulded Products-282240009462300018830600055100001151100089113000176795000Paper & Pulp12940166000Moulded Products-388000129397780002016200012959940000Paper & Pulp6717551000Moulded Products310695000702824600026842500072966710001. The Company is engaged in the following business segments: <br /> (A)Paper & Pulp <br /> (B)Moulded Products <br /> 2. Segments have been identified taking into account the nature of activities and nature of risks and returns.53094000422239000-1027490000-11984900000-78530000-25305100001666020000839150000-3009000025462500000016218000-993000-4000004673700000523486000653651000000910000065274100000000000131080001860602000000000000000004055000000120720000-262248000-2093615000002925760002117080000000140929100058632600000530940000-490001274106000-1667680000-16676800017872700011959000remeasurements of defined benefit plans-937000-937000remeasurements of defined benefit plans-4312000-4312000-236000-108500000-701000-3227000PAKKA LIMITED******Mr. Ved Krishna******Managing DirectorRemuneration10225000Approved102250002026-10-311022500000PAKKA LIMITED******Mr.Gautam Ghosh******Executive DirectorRemuneration2274000Approved22740002026-10-31227400000PAKKA LIMITED******Mrs.Neetika Suryawanshi******Chief Financial OfficerRemuneration2145000Approved21450002026-10-31214500000PAKKA LIMITED******Mr.Manoj Kumar 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