Integrated Filing — IndAS



General information about company

Scrip Code 544540
NSE Symbol EPACKPEB
MSEI Symbol NOTLISTED
ISIN INE0MLS01022
Name of company EPACK PREFAB TECHNOLOGIES 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 21-01-2026
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 14-01-2026
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 Multi segment
Description of single segment
Start date and time of board meeting 21-01-2026   16:36:00
End date and time of board meeting 21-01-2026   17:29:00
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 32,524.30 1,05,451.86
Other income 593.42 1,122.72
Total income 33,117.72 1,06,574.58
2 Expenses
(a) Cost of materials consumed 24,435.81 73,320.06
(b) Purchases of stock-in-trade 0.00 0.00
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade (3,268.88) (4,268.70)
(d) Employee benefit expense 3,888.31 11,309.62
(e) Finance costs 837.69 2,343.57
(f) Depreciation, depletion and amortisation expense 606.80 1,686.01
(f) Other Expenses
1 Other Expenses 4,204.18 13,733.67
Total other expenses 4,204.18 13,733.67
Total expenses 30,703.91 98,124.23
3 Total profit before exceptional items and tax 2,413.81 8,450.35
4 Exceptional items 0.00 0.00
5 Total profit before tax 2,413.81 8,450.35
6 Tax expense
7 Current tax 607.51 2,126.78
8 Deferred tax 121.23 89.21
9 Total tax expenses 728.74 2,215.99
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 1,685.07 6,234.36
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 0.00 0.00
16 Total profit (loss) for period 1,685.07 6,234.36
17 Other comprehensive income net of taxes (14.97) 7.25
18 Total Comprehensive Income for the period 1,670.10 6,241.61
19 Total profit or loss, attributable to
Profit or loss, attributable to owners of parent 1,685.07 6,234.36
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 1,670.10 6,241.61
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 2,009.04 2,009.04
Face value of equity share capital 2 2
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 1.68 6.88
Diluted earnings (loss) per share from continuing operations 1.68 6.88
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 1.68 6.88
Diluted earnings (loss) per share from continuing and discontinued operations 1.68 6.88
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 unaudited Consolidated financial results of the Company for the quarter and Nine Months ended December 31, 2025 have been reviewed by the Audit Committee at their meeting held on January 21, 2026 and approved by the Board of Directors at their meeting held on January 21, 2026. The statutory auditors have carried out limited review of above financial results of the Company. 2. The above unaudited Consolidated financial results of the Company have been prepared in accordance with recognition and measurement principles of Indian Accounting Standards (“Ind-AS”) as prescribed under Section 133 of the Companies Act, 2013 read with relevant rules issued thereunder and in terms of the Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations 2015, as amended (the “Listing Regulations”). 3. The Company has formulated an employee stock option scheme namely the EPACK Prefab Employee Stock Option Scheme 2024 pursuant to resolutions passed by the Board on December 18, 2024 and the Shareholders on December 18, 2024, with a maximum options pool of 16,91,464 options. The said options shall be vest in the four year period with a maximum of 25% in each year from the grant date .As of December 31st 2025,total outstanding Options available with the eligible employees are 11,96,962 & eligible employees may exercise their 25% options. 4.During the Previous Quarter ended september 30, 2025 , the company has completed its initial public offer('IPO) of 2,47,05,882 equity Share of face value of Rs 2 each at an issue price of 204 per share comprising fresh issue of 1,47,05,882 equity shares aggregating to 59.52% of Rs 30,000 lakhs and offer for sale of 1,00,00,000 equity shares by selling aggregating to 40.48% of Rs 20,400 lakhs, resulting in equity shares of the company being listed on NSE and BSE on October 1st, 2025. Accordingly, The paid up share capital of the company increased from 1550.16 lakhs to 2009.04 lakhs , consisting of 10,04,51,997 equity shares of face value of INR 2 per share 5. Total IPO expenses incurred in relation to the IPO are approximately to Rs 2700 lakhs , (excl. GST) inclusive of the portion of selling shareholder. As of December 31st 2025, Out of the Total IPO Proceeds received by the company, it has repaid term loans to the tune of INR 7000 lakhs(appx.) as one of the object of the IPO. In the light of Capital expenditure objects, expansion plan of the company at Mambatu Andhra Pradesh is in progress and expecting to start the plant in Quarter 4 Financial Year 2025-26 or early FY 2026-27. Company has temporarily parked unutilised IPO Money in Fixed Deposit with scheduled commercial Banks.



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)
1 Contracts of Prefabricated Buildings & Building Material 29,595.79 94,759.30
2 EPS Beads 2,928.51 10,692.56
3 others 0.00 0.00
Total Segment Revenue 32,524.30 1,05,451.86
Less: Inter segment revenue
Revenue from operations 32,524.30 1,05,451.86
2 Segment Result
Profit (+) / Loss (-) before tax and interest from each segment
1 Contracts of Prefabricated Buildings & Building Material 2,292.11 7,684.08
2 EPS Beads 118.72 757.33
3 others 2.98 8.95
Total Profit before tax 2,413.81 8,450.36
i. Finance cost
ii. Other Unallocable Expenditure net off Unallocable income
Profit before tax 2,413.81 8,450.36
3 (Segment Asset - Segment Liabilities)
Segment Asset
1 Contracts of Prefabricated Buildings & Building Material 1,27,859.72 1,27,859.72
2 EPS Beads 10,527.94 10,527.94
3 others 202.53 202.53
Total Segment Asset 1,38,590.19 1,38,590.19
Un-allocable Assets 0.00 0.00
Net Segment Asset 1,38,590.19 1,38,590.19
4 Segment Liabilities
Segment Liabilities
1 Contracts of Prefabricated Buildings & Building Material 65,883.85 65,883.85
2 EPS Beads 2,350.47 2,350.47
3 others 49.30 49.30
Total Segment Liabilities 68,283.62 68,283.62
Un-allocable Liabilities 0.00 0.00
Net Segment Liabilities 68,283.62 68,283.62
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
Total Amount of items that will not be reclassified to profit and loss
2 Income tax relating to items that will not be reclassified to profit or loss 14.97 (7.25)
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 (14.97) 7.25