AMD Industries Limited

(Mfrs. of : Crown Caps, PET-Preforms, Plastic Closures, Bottles & Jars)

1S0 9001-2015 & FSSC 22000 Company (CIN : L28122DL1983PLC017141)

Sales & Regd. Office:

18, Pusa Road, 1st Floor, Karol Bagh New Delhi-110 005 (India) Ph. : 011-46830202 (30 Lines) e-mail : [email protected] Dated: 29.05.2025 website : www.amdindustries.com

To, To, Dalal Street, Mumbai-400001 Bandra — Kurla Complex

Bombay Stock Exchange Limited National Stock Exchange of India Limited Phiroje Jeejeebhoy Towers, "Exchange Plaza", Plot No. C-1-G Block Bandra (East), Mumbai-400051

Reference: Code: 532828 and series: EQ Reference: Symbol: AMDIND and series: EQ

Subject: Outcome of the Board Meeting

Dear Sir/Ma'am,

Pursuant to Regulation 33 of Securities and Exchange Board of India (Listing Obligations and Disclosures Requirements) Regulations, 2015 ["SEBI (LODR)"], we wish to inform you that the Financial Results of the Company for the quarter and Financial Year ended March 31, 2025 were approved by the Board of Directors of the Company in its meeting held today i.e. 29.05.2025 and audited by the Statutory Auditor.

Please find below the additional Details as required under SEBI Circular dated September 09, 2015, for Corporate Announcement filed under Regulation 30 of SEBI (LODR) Regulations, 2015:

The Board meeting of the company held on 29.05.2025 was commenced at 4.30 PM and Concluded at 06:55 PM on 29.05.2025. R

Further pursuant to the provisions of the Listing Regulations, we enclose the following:

• The Audited Financial Results for the quarter and financial year ended March 31,2025; and
• Statement of Assets and Liabilities;
• Cash Flow Statement;
• Report of the Statutory Auditors;
• A declaration on Auditors Report with unmodified opinion is also attached.

Further pursuant to the "AMD code to regulate, monitor and report trading by Directors, Promoters, Designated Employees and Connected Persons of the Company", the Trading Window will remain closed till 48 hours from the conclusion of meeting i.e. till the end of the 31.05.2025.

Kindly acknowledge the receipt of the same.

Radh? Comp4

AMD INDUSTRIES LIMITED

18, Pusa Road, 1st Floor, Karol Bagh, New Delhi - 110005 CIN-L28122DL1983PLC017141

Website : www.amdindustries.com,Email : [email protected] Statement of Audited Financial Results for the Quarter and Year Ended 31st March, 2025

See accompanying notes to the audited Results

Digitally signed by ADIT GUPTA Date: 2025.05.29 19:07:37 +05'30'

AMD INDUSTRIES LIMITED STATEMENT OF ASSETS AND LIABILITIES

ADIT GUPTA

Digitally signed by ADIT GUPTA Date: 2025.05.29 19:08:17 +05'30'

AMD INDUSTRIES LIMITED Statement of Audited Cash Flows

ADIT GUPTA Digitally signed by ADIT GUPTA Date: 2025.05.29 19:09:03 +05'30'

Notes:

• The above results were reviewed by the Audit committee in its meeting held on May 29,2025 and approved by the Board of Directors at thei meeting held on May 29,2025.The auditors of the Company have carried out an audit of the same.The Audit Report of the Statutory Auditors Is| being filed with the Bombay Stock Exchange and National Stock Exchange of India. For more details on standalone audited results, visit Investor: section of our websites at www.amdindustries.com and Financial Results Section of www.bseindia.com and www.nseindia.com. Financial results for all the periods presented have been prepared in accordance with the recognition and measurement principles of Ind AS notified| under the Companies (Indian Accounting Standards) Rules, 2015. An operating segment is one whose operating results are regularly reviewed by the entity's chief operating decision maker to make decisions about] resources to be allocated to the segment and assess the performance. The Chief operating decision maker reviews performance of "Packaging| business" on the overall business. As the company has a single reportable segment, the segment wise disclosure requirement of Ind AS 108 on Operating segment is not applicable to i.

• The packaging business of the Company is a seasonal business, as such, the performance of the business of the quarter may not be representative o the annual performance of the Company.

• The figures for the quarter ended March 31, 2025 and March 31, 2024 are balancing figures between the Audited figures for the full financial year] and published unaudited year to date figures upto the third quarter of the respective financial year. The figures of the corresponding quarter/year have been regrouped/reciassified, wherever necessary to confirm to current quarter's/year's classification/grouping.

For and on behalf the Board AMD Industries Limited

ADIT GUPTA Digitally signed by ADIT GUPTA Date: 2025.05.29 19:09:52 +05'30'

Place : New Delhi Adit Gupta Date : 29th May, 2025 MANAGING DIRECTOR DIN - 00238784

INDEPENDENT AUDITOR'S REPORT

TO THE BOARD OF DIRECTORS OF AMD INDUSTRIES LIMITED

REPORT ON THE AUDIT OF THE ANNUAL FINANCIAL RESULTS

Opinien

• 1. We have audited the accompanying annual financial results of AMD Industries Limited (hereafter referred 1o as the "Company") for the year ended 31 March 2023, attached herewith, being submitted by the company pursuant to the requirement of Regulation 33 of the SEBI (Listing Obhigations and Disclosure Requirements) Regulations. 2015, as amended (*the Listing Regulations').
• 1. In our opinion and to the best of our information and according 1o the explanations given to us. the aloresaid annual financial results:
• (a) are presented in accordance with the requirements of Regulation 33 of the Listing Regulations in this regard; and
• (b} give a true and fair view in conformity with the recognition and measurement principles laid :lnwn in the applicable Indian Accounting Standards, and other accounting principles generally accepted in India, of the net profit and other comprehensive income and other financial information for the year ended 31 March 2023.

Basis for Opinion

1. We conducted our audit in accordance with the Standards on Auditing ("SAs™) specified under 10) of the Companies Act, 2013 ("the A Our responsibilitics under those SAs are ribed in the Auditor's Responsibilities for the Audit of the Annual Financial Results section 14 further section of our report. We are independent of the Company. in accordance with the Code of Ethics issued by the Institute of Chartered Accountants of India together with the ethical requirements that are relevant to our audit of the financial statements under the provisions of the Act. and the Rules thereunder, and we have fulfilled our other ethical responsibilities in accordance with these requirements and the Code of Ethics. We believe that the audit evidence we have obtained, is sufficient and appropriate to provide a basis for our audit opinion on the annual financial resuits,

Managemient's and Board of Directors' Responsibilities for the Annual Financial Results

1. These annual financial results have been prepared on the basis of the annual financial statements and has approved by the Company's Board of Directors. The C ompany's Management and the Board of Directors are responsible for the preparation and presentation of these annual financial results that give a true and fair view of the net profit and other comprehensive income and other financial information in accordance with the recognition and measurement principles laid down in Indian Accounting Standards prescribed under Section 133 of the Act and other accounting P@Wflr@ generally accepted in India and in compliance with Regulation 33 of the Listing Regulaeior@'\ \? 4et,

KOLKATA OFF. : 6-C, Middieton Street, Fiat No. 23, lind Floor, KOLKATA-700071

responsibility also includes maintenance of adequate accounting records in accordance with the provisions of the Act for safeguarding of the assets of the Company and for preventing and detecting frauds and other irregularities; selection and application of appropriate accounting policies; making Jjudgments and estimates that are reasonable and prudent; and design, implementation and maintenance of adequate internal financial controls, that were operating effectively for ensuring the aceuracy and completeness of the accounting records, relevant to the preparation and presentation of the annual financial results that give a true and fuir view and is free from material misstatement, whether due to fraud or error.

• In preparing the annual financial results, the Management and the Board of Directors are responsible for assessing the Company's ability to continue as a going concern, disclosing, as applicable, matters related to going concern, and using the going concern basis of accounting unless the Board of Directors erther intends to liquidate the Company or to ce: ¢ operations, or has no realistic alternative but to do so.
• 6, The Board of Directors is also responsible for overseeing the Company's financial reporting proeess.

Auditor's Responsibi ies for the Audit of the Annual Financial Results

• . Our objectives are to obtin reusonable assurance about whether the annual financial results as a whole are free from material misstatement, whether due to fraud or error. and to issue an aunditor's report that includes our opimon. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with SAs will always detect a material misstaiement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to ifluence the economic decisions of users taken on the ese annual financial results.
• As part of an audit in accordance with SAs, we exervise professional judgment and maintain professional skepticism throughout the audit. We also:
• i) Identify and as the risks of material misstatement of the annual financial resuits, whether due to crror, design and perform audit procedures responsive to those risks, and obtain audit evidence that is sufficient and appropriate to provide a basis for our opinion. The risk of niot detecting a fmaterial misstatement resulting from fraud is higher than for one resulting from error, as fraud may involve collusion, forgery. intentional omissions, misrepresentations, or the override of internal control, fraud
• it Obtain an understanding of internal financial controls relevant to the audit in order to design audit procedures that are appropriate in the circumstances. Under section 143(3)(i) of the Act, we are also responsible for expressing our opinion through a separate report on the complete set of financial statements on whether the Company has adequate internal financial controls with reference to financial siaiements in place and the operating effectiveness of such contrals. s, S BUTL Y, @@% o5 S S

KOLKATA OFF. ; 6-C, Middleton Street, Fiat No. 23, lind Floor, KOLKATA-700071

~ K.N.GUTGUTIA& CO. L e B e % L CHARTERED ACCOUNTANTS Phones : 25713944, 25788644, 25818644 il NEW DELHI : KOLKATA I ] Website : www.cakng.com E-maif : [email protected], [email protected] -

• i) Evaluate the appropriateness of accounting policies used and the reasonableness of accounting estimates and related disclosures in the financial results made by management and Board of Directors.
• iv} Conclude on the appropriateness of management and Board of Directors use of the going concern basis of accounting and, based on the audit evidence obtained. whether 2 material uncertainty exists related w0 events or conditions that may cast significant doubt on the appropriateness of this assumption. If we conclude that a material uncertainty exists, we are required to draw aitention in our auditor's report to the related disclosures in the annual financial results or. if such disclosures are inadequate. to modify our opinion. Our conclusions are based on the audit evidence obtained up to the date of our auditor's report. However, future events or conditions may cause the Company to cease to continug as & going concern
• v} Evaluate the overall presentation, structure and content of the annual financial results, including the disclosures, and whether the annual financial resulis represent the underlying transactions and events ina manner that achieves fair presentation.
• 1. We communicate with those charged with govemance regarding. among other matters, the planned scope and timing of the audit and significant audit findings. including any significant deficiencies in mternal control that we identify during our audit.
• so provide those charged with governance with a statement that we have complied with relevant | requirements regarding independence, and to communicate with them all relationships and other matiers that may reasonably be thought to bear on our independence, and where applicable, related safeguards.

Other Matter

11, The annual financial results include the results for the quarter ended 31 March 2025 being the balancing figures between the audited figures in respect of the full financial vear and the published unaudited year-to-date figures up to the third quarter of the current financial year which were subject to limited review by us. :

Gur opinion on the Statement is not modified in respect of above matters.

For KN Gutgutia & Co. Chartered Accountants Firm Registration No. 304153F

(BRGogaD, Y

Partner M.NO. 01217, UDIN: 25012 i 172BMIGVL9703

Dated: 29th May 2025 Place: New Delhi

AMD Industries Limited

(Mfrs. of : Crown Caps, PET-Preforms, Plastic Closures, Bottles & Jars)

1SO 9001-2015 & FSSC 22000 Company (CIN : L28122DL1983PLC017141)

Sales & Regd. Office:

18, Pusa Road, 1st Floor, Karol Bagh New Delhi-110 005 (India) Ph. : 011-46830202 (30 Lines) e-mail : [email protected] website : www.amdindustries.com

Dated: 29.05.2025

To, Bombay Stock Exchange Limited Phiroje Jeejeebhoy Towers, Dalal Street, Mumbai-400001

To, National Stock Exchange of India Limited "Exchange Plaza", Plot No. C-1-G Block Bandra — Kurla Complex Bandra (East), Mumbai-400051

Reference: Code: 532828 and series: EQ

Subject: Outcome of the Board Meeting

Reference: Symbol: AMDIND and series: EQ

Dear Sir/Ma'am,

Subject: Declaration regarding Audit Reports with Un-modified opinion for the Audited Stand-alone Financial Results.

Pursuant to Regulation 33 of the SEBI (Listing Obligation & Disclosure Requirements) Regulation, 2015, we hereby declare that K.N. Gutgutia & Company, Chartered Accountants, Statutory Auditors of the Company have submitted the Audit Report dated 29" May, 2025 for Audited Standalone Financial Results of the Company for the Financial Year on ended 31" March, 2025 with unmodified opinion.

Kindly take the same on record and acknowledge the same.

For AMD Industries Limited

Company Secretary