Integrated Filing — IndAS



General information about company
Scrip Code 544095
NSE Symbol EPACK
MSEI Symbol NOTLISTED
ISIN INE0G5901015
Name of company EPACK DURABLE LIMITED
Type of company Main Board
Class of security Equity
Date of start of financial year 01-Apr-2025
Date of end of financial year 31-Mar-2026
Date of board meeting when results were approved 19-Jul-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 12-Jul-2025
Description of presentation currency INR (in Actuals)
Reporting Type Quarterly
Reporting Quarter First quarter
Nature of report standalone or consolidated Standalone
Whether results are audited or unaudited for the quarter ended Unaudited
Whether results are audited or unaudited for the Year to date for current period ended/year ended
Segment Reporting Single segment
Description of single segment Consumer Durable Electronics
Start date and time of board meeting 19-Jul-2025   16:15:00
End date and time of board meeting 19-Jul-2025   18:25:00
Whether cash flow statement is applicable on company
Type of cash flow statement
Declaration of unmodified opinion or statement on impact of audit qualification Not applicable
Whether the company has any related party?
Whether the company has entered into any Related Party transaction during the selected half year for which it wants to submit disclosure?
(I) We declare that the acceptance of fixed deposits by the bans/Non-Banking Finance Company are at the terms uniformly applicable/offered to all shareholders/public
(II) We declare that the scheduled commercial bank, as per RBI circular RBI/DBR/2015-16/19 dated March 03, 2016, has allowed additional interest of one per cent per annum, over and above the rate of interest mentioned in the schedule of interest rates on savings or a term deposits of banks staff and their exclusive associations as well as on deposits of Chairman, Chairman & Managing Director, Executive Director or such other Executives appointed for a fixed tenure.
Whether the company is a high value debt listed entity according to regulation 15 (1A)?
(a) If answer to above question is Yes, whether complying with proviso to regulation 23 (9), i.e., submitting RPT disclosures on the day of results publication?
(b) If answer to above question is No, please explain the reason for not complying.
Whether the updated Related Party Transactions (RPT) Policy (in compliance with Reg. 23 of SEBI LODR) has been uploaded on the website of the Company?
Latest Date on which RPT policy is updated
Indicate Company website link for updated RPT policy of the Company
Whether statement on deviation or variation for proceeds of public issue, rights issue, preferential issue, qualified institutions placement etc. is applicable to the company for the current quarter? No
No. of times funds raised during the quarter
Whether the disclosure for the Default on Loans and Debt Securities is applicable to the entity? No
There is no deviation or variation in the IPO Proceeds. The statement is attached as the same is applicable on the Company as Companys IPO proceeds are stil under utilisation. n nThere are no furnds raised during the quarter Since the format does not gets validated untill any figure is mentined in No of Times funds raised during the quarter hence it is mentioned as 1. n nThere is no Default on Loan and debts



Financial Results Ind-AS
Particulars 3 months/ 6 months ended (dd-mm-yyyy) Year to date figures for current period ended (dd-mm-yyyy)
A Date of start of reporting period 01-Apr-2025
B Date of end of reporting period 30-Jun-2025
C Whether results are audited or unaudited Unaudited
D Nature of report standalone or consolidated Standalone
Part I Blue color marked fields are non-mandatory. For Consolidated Results, if the company has no figures for 3 months / 6 months ended, in such case zero shall be inserted in the said column.
1 Income
Revenue from operations 6623925000
Other income 60907000
Total income 6684832000
2 Expenses
(a) Cost of materials consumed 5310678000
(b) Purchases of stock-in-trade 166521000
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade 109964000
(d) Employee benefit expense 199380000
(e) Finance costs 157747000
(f) Depreciation, depletion and amortisation expense 127160000
(f) Other Expenses
1 Other Expenses 290661000 290661000
Total other expenses 290661000
Total expenses 6362111000
3 Total profit before exceptional items and tax 322721000
4 Exceptional items 0
5 Total profit before tax 322721000
6 Tax expense
7 Current tax 65644000
8 Deferred tax 18503000
9 Total tax expenses 84147000
10 Net movement in regulatory deferral account balances related to profit or loss and the related deferred tax movement 0
11 Net Profit Loss for the period from continuing operations 238574000
12 Profit (loss) from discontinued operations before tax 0
13 Tax expense of discontinued operations 0
14 Net profit (loss) from discontinued operation after tax 0
15 Share of profit (loss) of associates and joint ventures accounted for using equity method 0
16 Total profit (loss) for period 238574000
17 Other comprehensive income net of taxes -561000
18 Total Comprehensive Income for the period 238013000
19 Total profit or loss, attributable to
Profit or loss, attributable to owners of parent
Total profit or loss, attributable to non-controlling interests
20 Total Comprehensive income for the period attributable to
Comprehensive income for the period attributable to owners of parent
Total comprehensive income for the period attributable to owners of parent non-controlling interests
21 Details of equity share capital
Paid-up equity share capital 959677000
Face value of equity share capital 10
27 Details of debt securities
22 Reserves excluding revaluation reserve
23 Earnings per share
i Earnings per equity share for continuing operations
Basic earnings (loss) per share from continuing operations 2.49
Diluted earnings (loss) per share from continuing operations 2.49
ii Earnings per equity share for discontinued operations
Basic earnings (loss) per share from discontinued operations 0
Diluted earnings (loss) per share from discontinued operations 0
ii Earnings per equity share
Basic earnings (loss) per share from continuing and discontinued operations 2.49
Diluted earnings (loss) per share from continuing and discontinued operations 2.49
24 Debt equity ratio
25 Debt service coverage ratio
26 Interest service coverage ratio
27 Disclosure of notes on financial results Textual Information(1)



Disclosure of notes on financial results
Textual Information(1) 1. The above standalone unaudited financial results of EPACK Durable Limited for the quarter ended June 30 2025 have been prepared in accordance with the Indian Accounting Standard prescribed under Section 133 of the Companies Act 2013 read with Companies Indian Accounting Standards Rules 2015 as amended from time to time and accounting principles generally accepted in India and in compliance with Regulation 33 of SEBI Listing Obligations and Disclosure Requirement Regulations 2015 as amended nThe above standalone unauidted financial results were reviewed and recommended by the Audit Committee and approved by the Board of Directors of the Company in their respective meetings held on July 19 2025. n n2. The Companys primary business segment is reflected based on principal business activities carried on by the Company. Managing Director & CEO of the Company has been identified as the Chief Operating Decision Maker and evaluates the Companys performance and allocates resources based on analysis of the various performance indicators of the Company as a single unit. Therefore there are no separate reportable business segments as per Ind AS 108 Operating Segments. The Company operates in one reportable business segment manufacturing of consumer durable products and is primarily operating in India and hence considered as single geographical segment. n n3. The business of the Company is seasonal in nature hence the results for the quarter ended June 30 2025 is not fully comparable with those for the preceding period.



Remarks
Debt equity ratio
Debt service coverage ratio
Interest service coverage ratio


Format for Reporting Segmenet wise Revenue, Results and Capital Employed along with the company results
Particulars 3 months/ 6 month ended (dd-mm-yyyy) Year to date figures for current period ended (dd-mm-yyyy)
Date of start of reporting period 01-Apr-2025
Date of end of reporting period 30-Jun-2025
Whether accounts are audited or unaudited Unaudited
Nature of report standalone or consolidated Standalone
1 Segment Revenue (Income)
(net sale/income from each segment should be disclosed)
Total Segment Revenue
Less: Inter segment revenue
Revenue from operations
2 Segment Result
Profit (+) / Loss (-) before tax and interest from each segment
Total Profit before tax
i. Finance cost
ii. Other Unallocable Expenditure net off Unallocable income
Profit before tax
3 (Segment Asset - Segment Liabilities)
Segment Asset
Total Segment Asset
Un-allocable Assets null null
Net Segment Asset null null
4 Segment Liabilities
Segment Liabilities
Total Segment Liabilities
Un-allocable Liabilities null null
Net Segment Liabilities null null
Disclosure of notes on segments



Other Comprehensive Income
Particulars 3 months/ 6 months ended (dd-mm-yyyy) Year to date figures for current period ended (dd-mm-yyyy)
A Date of start of reporting period 01-Apr-2025
B Date of end of reporting period 30-Jun-2025
C Whether results are audited or unaudited Unaudited
D Nature of report standalone or consolidated Standalone
Other comprehensive income [Abstract]
1 Amount of items that will not be reclassified to profit and loss
1 Re-measurement gain / (loss) on defined benefit plans -750000 -750000
Total Amount of items that will not be reclassified to profit and loss -750000
2 Income tax relating to items that will not be reclassified to profit or loss -189000
3 Amount of items that will be reclassified to profit and loss
Total Amount of items that will be reclassified to profit and loss
4 Income tax relating to items that will be reclassified to profit or loss
5 Total Other comprehensive income -561000