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 01-04-2025
Date of end of financial year 31-03-2026
Date of board meeting when results were approved 20-01-2026
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 13-01-2026
Description of presentation currency INR
Level of rounding used in financial results Lakhs
Reporting Type Quarterly
Reporting Quarter Third quarter
Nature of report standalone or consolidated Consolidated
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 Unaudited
Segment Reporting Single segment
Description of single segment Consumer durable electronics
Start date and time of board meeting 20-01-2026   16:30:00
End date and time of board meeting 20-01-2026   17:45:00
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



Financial Results Ind-AS

Amount in (Lakhs)

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 01-10-2025 01-04-2025
B Date of end of reporting period 31-12-2025 31-12-2025
C Whether results are audited or unaudited Unaudited Unaudited
D Nature of report standalone or consolidated Consolidated Consolidated
1 Income
Revenue from operations 42,775.34 1,30,340.85
Other income 277.39 1,341.08
Total income 43,052.73 1,31,681.93
2 Expenses
(a) Cost of materials consumed 31,422.18 1,01,589.75
(b) Purchases of stock-in-trade 155.69 1,411.49
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade 4,069.16 6,490.16
(d) Employee benefit expense 1,675.93 5,048.24
(e) Finance costs 1,348.03 4,956.54
(f) Depreciation, depletion and amortisation expense 1,361.06 3,983.35
(f) Other Expenses
1 Other Expenses 2,282.79 6,993.88
Total other expenses 2,282.79 6,993.88
Total expenses 42,314.84 1,30,473.41
3 Total profit before exceptional items and tax 737.89 1,208.52
4 Exceptional items 0.00 0.00
5 Total profit before tax 737.89 1,208.52
6 Tax expense
7 Current tax 173.67 342.71
8 Deferred tax 71.25 115.56
9 Total tax expenses 244.92 458.27
10 Net movement in regulatory deferral account balances related to profit or loss and the related deferred tax movement 0.00 0.00
11 Net Profit Loss for the period from continuing operations 492.97 750.25
12 Profit (loss) from discontinued operations before tax 0.00 0.00
13 Tax expense of discontinued operations 0.00 0.00
14 Net profit (loss) from discontinued operation after tax 0.00 0.00
15 Share of profit (loss) of associates and joint ventures accounted for using equity method (234.05) (426.80)
16 Total profit (loss) for period 258.92 323.45
17 Other comprehensive income net of taxes (4.60) (16.31)
18 Total Comprehensive Income for the period 254.32 307.14
19 Total profit or loss, attributable to
Profit or loss, attributable to owners of parent 258.92 323.45
Total profit or loss, attributable to non-controlling interests 0.00 0.00
20 Total Comprehensive income for the period attributable to
Comprehensive income for the period attributable to owners of parent (4.60) (16.31)
Total comprehensive income for the period attributable to owners of parent non-controlling interests 0.00 0.00
21 Details of equity share capital
Paid-up equity share capital 9,622.85 9,622.85
Face value of equity share capital 10 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 0.27 0.34
Diluted earnings (loss) per share from continuing operations 0.27 0.34
ii Earnings per equity share for discontinued operations
Basic earnings (loss) per share from discontinued operations 0 0
Diluted earnings (loss) per share from discontinued operations 0 0
ii Earnings per equity share
Basic earnings (loss) per share from continuing and discontinued operations 0.27 0.34
Diluted earnings (loss) per share from continuing and discontinued operations 0.27 0.34
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) During the quarter ended December 31 2025 the Holding company has advanced an additional Loan to Epavo Electricals Private Limited EPAVO amounting to Rs 350 lakhs aggregating the total loan to Rs 2378 lakhs as on December 31 2025 As at December 31 2025 the carrying amount of trade receivables includes Rs 1961 lakhs relating to one customer which is overdue After several follow ups the customer has not cleared the outstanding dues and consequently a legal notice was served by the Holding Company in response to which the customer disputed the outstanding dues During the current quarter the Holding Company filed a criminal complaint against the customer with the Economic offences wing EOW Notwithstanding above considering the terms of the contract validity of the sale transactions long standing customer relationship and the Holding Companys right to recover the receivable amount from the customer the Holding Company believes that grounds of dispute by the customer are not tenable and there is a high probability of recovery of above outstanding dues Consequently no allowance has been recognised against the said outstanding dues as at the reporting date On November 21 2025 the Government of India notified the four Labour Codes the Code on Wages 2019 the Industrial Relations Code 2020 the Code on Social Security 2020 and the Occupational Safety Health and Working Conditions Code 2020 consolidating 29 existing labour laws The Ministry of Labour & Employment published draft Central Rules and FAQs to enable assessment of the financial impact due to changes in regulations The Holding Company has assessed the incremental impact of these changes on the basis of information available consistent with the guidance provided by the Institute of Chartered Accountants of India The incremental impact of Rs 145 lakhs primarily arising due to change in wage definition has been recorded under Employee benefits expense in the curent period The Holding Company continues to monitor the finalisation of Central State Rules and clarifications from the Government on other aspects of the Labour Code and would provide appropriate accounting effect on the basis of such developments as needed



Remarks

Debt equity ratio
Debt service coverage ratio
Interest service coverage ratio


Format for Reporting Segment wise Revenue, Results and Capital Employed along with the company results

Amount in (Lakhs)

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 01-10-2025 01-04-2025
Date of end of reporting period 31-12-2025 31-12-2025
Whether results are audited or unaudited Unaudited Unaudited
Nature of report standalone or consolidated Consolidated Consolidated
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

Amount in (Lakhs)

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 01-10-2025 01-04-2025
B Date of end of reporting period 31-12-2025 31-12-2025
C Whether results are audited or unaudited Unaudited Unaudited
D Nature of report standalone or consolidated Consolidated Consolidated
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 (6.50) (21.25)
2 Share of OCI/loss of associates/joint venture (net) 1.64 5.35
Total Amount of items that will not be reclassified to profit and loss (4.86) (15.90)
2 Income tax relating to items that will not be reclassified to profit or loss (0.26) 0.41
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 (4.60) (16.31)