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 20-05-2026
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 20-05-2026
Description of presentation currency INR
Level of rounding used in financial results Lakhs
Reporting Type Quarterly
Reporting Quarter Fourth 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 Audited
Segment Reporting Single segment
Description of single segment Consumer durable electronics
Start date and time of board meeting 20-05-2026   16:16:00
End date and time of board meeting 20-05-2026   19:25:00
Whether cash flow statement is applicable on company Yes
Type of cash flow statement Cash Flow Indirect
Declaration of unmodified opinion or statement on impact of audit qualification Statement on impact of audit qualification



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 01-01-2026 01-04-2025
B Date of end of reporting period 31-03-2026 31-03-2026
C Whether results are audited or unaudited Unaudited Audited
D Nature of report standalone or consolidated Consolidated Consolidated
1 Income
Revenue from operations 59,104.68 1,89,445.53
Other income 284.79 1,625.87
Total income 59,389.47 1,91,071.40
2 Expenses
(a) Cost of materials consumed 56,692.83 1,58,282.58
(b) Purchases of stock-in-trade 1,526.74 2,938.23
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade (6,961.35) (471.19)
(d) Employee benefit expense 1,962.24 7,010.48
(e) Finance costs 1,136.68 6,093.22
(f) Depreciation, depletion and amortisation expense 1,414.76 5,398.11
(f) Other Expenses
1 Other expenses 3,299.71 10,293.59
Total other expenses 3,299.71 10,293.59
Total expenses 59,071.61 1,89,545.02
3 Total profit before exceptional items and tax 317.86 1,526.38
4 Exceptional items 0.00 0.00
5 Total profit before tax 317.86 1,526.38
6 Tax expense
7 Current tax (246.60) 96.11
8 Deferred tax 344.12 459.68
9 Total tax expenses 97.52 555.79
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 220.34 970.59
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 (217.92) (644.72)
16 Total profit (loss) for period 2.42 325.87
17 Other comprehensive income net of taxes 44.16 27.85
18 Total Comprehensive Income for the period 46.58 353.72
19 Total profit or loss, attributable to
Profit or loss, attributable to owners of parent 2.42 325.87
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 44.16 27.85
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 86,410.15
23 Earnings per share
i Earnings per equity share for continuing operations
Basic earnings (loss) per share from continuing operations 0 0.34
Diluted earnings (loss) per share from continuing operations 0 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 0.34
Diluted earnings (loss) per share from continuing and discontinued operations 0 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) The Holding Company has made eligible investments in the State of Rajasthan under the Rajasthan Investment Promotion Scheme RIPS 2019 During the current period the Holding Company had applied for transition from RIPS 2019 to RIPS 2024 Subsequent to the year end the Holding Company has received the entitlement certificates effective from February 15 2022 under the thrust sector category for a period of 10 years Consequently during the quarter ended March 31 2026 the Holding Company has recognized incentive income amounting to Rs 2177.36 lakhs under the RIPS 2024 based on managements assessment of compliance with the prescribed eligibility conditions. This includes amount of Rs 495.66 lakhs pertaining to financial year 2025 26 and an amount of Rs 1681.70 pertaining to earlier periods. During the year ended March 31 2026 the Holding Company could not achieve the prescribed incremental sales threshold under the applicable Production Linked Incentive PLI Scheme for the financial year 2025 26 Consequently PLI income amounting to Rs 3242 lakhs accrued during the nine months ended December 31 2025 including Rs 1110 lakhs accrued during the quarter ended December 31 2025 has been reversed during the current quarter ended March 31 2026 and no PLI income has been recognized for the financial year ended March 31 2026 As at March 31 2026 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 March 31 2026



Remarks

Debt equity ratio
Debt service coverage ratio
Interest service coverage ratio


Statement of Asset and Liabilities

Amount in (Lakhs)

Particulars Year ended (dd-mm-yyyy)
Date of start of reporting period 01-04-2025
Date of end of reporting period 31-03-2026
Whether results are audited or unaudited Audited
Nature of report standalone or consolidated Consolidated
Assets
1 Non-current assets
Property, plant and equipment 90,815.75
Capital work-in-progress 8,862.52
Investment property 0.00
Goodwill 45.62
Other intangible assets 49.46
Intangible assets under development 0.00
Biological assets other than bearer plants 0.00
Investments accounted for using equity method 1,037.58
Non-current financial assets
Non-current investments 183.01
Trade receivables, non-current 0.00
Loans, non-current 2,378.00
Other non-current financial assets
1 Other non-current financial assets 3,223.26
Total of other non-current financial assets 3,223.26
Total non-current financial assets 5,784.27
Deferred tax assets (net) 64.44
Other non-current assets
1 Other non-current assets 8,529.32
2 Income tax assets (net) 910.43
Total of other non-current assets 9,439.75
Total non-current assets 1,16,099.39
2 Current assets
Inventories 83,659.05
Current financial asset
Current investments 0.00
Trade receivables, current 35,220.73
Cash and cash equivalents 1,577.65
Bank balance other than cash and cash equivalents 0.00
Loans, current 0.00
Other current financial assets
Total of other current financial assets 401.40
Total current financial assets 37,199.78
Current tax assets (net) 0.00
Other current assets
1 Other current assets 13,605.26
Total of other current assets 13,605.26
Total current assets 1,34,464.09
3 Non-current assets classified as held for sale
4 Regulatory deferral account debit balances and related deferred tax Assets
Total assets 2,50,563.48
Equity and liabilities
1 Equity
Equity attributable to owners of parent
Equity share capital 9,622.85
Other equity 86,410.15
Total equity attributable to owners of parent 96,033.00
Non controlling interest 0.00
Total equity 96,033.00
2 Liabilities
Non-current liabilities
Non-current financial liabilities
Borrowings, non-current 15,667.86
Trade payables, non-current
(A) Total outstanding dues of micro enterprises and small enterprises 0.00
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises 0.00
Total Trade payable 0.00
Other non-current financial liabilities
1 Lease liabilities 2,361.60
2 Other non-current financial liabilities 1,314.76
Total of other non-current financial liabilities 3,676.36
Total non-current financial liabilities 19,344.22
Provisions, non-current 635.74
Deferred tax liabilities (net) 2,781.13
Deferred government grants, Non-current 0.00
Other non-current liabilities
Total of other non-current liabilities
Total non-current liabilities 22,761.09
Current liabilities
Current financial liabilities
Borrowings, current 55,034.57
Trade payables, current
(A) Total outstanding dues of micro enterprises and small enterprises 2,629.62
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises 68,776.61
Total Trade payable 71,406.23
Other current financial liabilities
1 Lease liabilities 833.29
2 Other current financial liabilities 3,310.72
Total of other current financial liabilities 4,144.01
Total current financial liabilities 1,30,584.81
Other current liabilities 866.71
1 Other current liabilities 866.71
Total of other current liabilities 866.71
Provisions, current 317.87
Current tax liabilities (Net) 0.00
Deferred government grants, Current 0.00
Total current liabilities 1,31,769.39
3 Liabilities directly associated with assets in disposal group classified as held for sale
4 Regulatory deferral account credit balances and related deferred tax liability
Total liabilities 1,54,530.48
Total equity and liabilites 2,50,563.48
Disclosure of notes on assets and liabilities



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 01-01-2026 01-04-2025
Date of end of reporting period 31-03-2026 31-03-2026
Whether results are audited or unaudited Unaudited Audited
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 01-01-2026 01-04-2025
B Date of end of reporting period 31-03-2026 31-03-2026
C Whether results are audited or unaudited Unaudited Audited
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 59.27 38.02
2 Share of other comprehensive income/(loss) of joint venture (net) (0.19) (0.60)
Total Amount of items that will not be reclassified to profit and loss 59.08 37.42
2 Income tax relating to items that will not be reclassified to profit or loss 14.92 9.57
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 0.00 0.00
5 Total Other comprehensive income 44.16 27.85



Cash flow statement, indirect

Amount in (Lakhs)

Particulars Year ended (dd-mm-yyyy)
A Date of start of reporting period 01-04-2025
B Date of end of reporting period 31-03-2026
C Whether results are audited or unaudited Audited
D Nature of report standalone or consolidated Consolidated
Statement of cash flows
Cash flows from used in operating activities
Profit before tax 1,526.38
Adjustments for reconcile profit (loss)
Adjustments for finance costs 6,093.22
Adjustments for decrease (increase) in inventories (25,586.56)
Adjustments for decrease (increase) in trade receivables, current (5,551.32)
Adjustments for decrease (increase) in trade receivables, non-current 0.00
Adjustments for decrease (increase) in other current assets (6,124.17)
Adjustments for decrease (increase) in other non-current assets (2,353.26)
Adjustments for other financial assets, non-current (200.73)
Adjustments for other financial assets, current 234.85
Adjustments for other bank balances 0.00
Adjustments for increase (decrease) in trade payables, current 16,701.18
Adjustments for increase (decrease) in trade payables, non-current 0.00
Adjustments for increase (decrease) in other current liabilities (3,277.13)
Adjustments for increase (decrease) in other non-current liabilities 0.00
Adjustments for depreciation and amortisation expense 5,398.11
Adjustments for impairment loss reversal of impairment loss recognised in profit or loss 0.00
Adjustments for provisions, current 98.61
Adjustments for provisions, non-current 0.00
Adjustments for other financial liabilities, current 98.56
Adjustments for other financial liabilities, non-current 0.00
Adjustments for unrealised foreign exchange losses gains 708.97
Adjustments for dividend income 0.00
Adjustments for interest income 1,534.78
Adjustments for share-based payments 98.49
Adjustments for fair value losses (gains) 0.00
Adjustments for undistributed profits of associates 0.00
Other adjustments for which cash effects are investing or financing cash flow 0.00
Other adjustments to reconcile profit (loss) 0.00
Other adjustments for non-cash items (7.56)
Share of profit and loss from partnership firm or association of persons or limited liability partnerships 0.00
Total adjustments for reconcile profit (loss) (15,203.52)
Net cash flows from (used in) operations (13,677.14)
Dividends received 0.00
Interest paid 0.00
Interest received 0.00
Income taxes paid (refund) 507.18
Other inflows (outflows) of cash 228.05
Net cash flows from (used in) operating activities (13,956.27)
Cash flows from used in investing activities
Cash flows from losing control of subsidiaries or other businesses 0.00
Cash flows used in obtaining control of subsidiaries or other businesses 0.00
Other cash receipts from sales of equity or debt instruments of other entities 0.00
Other cash payments to acquire equity or debt instruments of other entities 0.00
Other cash receipts from sales of interests in joint ventures 0.00
Other cash payments to acquire interests in joint ventures 0.00
Cash receipts from share of profits of partnership firm or association of persons or limited liability partnerships 0.00
Cash payment for investment in partnership firm or association of persons or limited liability partnerships 0.00
Proceeds from sales of property, plant and equipment 2.55
Purchase of property, plant and equipment 31,574.69
Proceeds from sales of investment property 122.65
Purchase of investment property 0.00
Proceeds from sales of intangible assets 0.00
Purchase of intangible assets 0.00
Proceeds from sales of intangible assets under development 0.00
Purchase of intangible assets under development 0.00
Proceeds from sales of goodwill 0.00
Purchase of goodwill 0.00
Proceeds from biological assets other than bearer plants 0.00
Purchase of biological assets other than bearer plants 0.00
Proceeds from government grants 1,420.77
Proceeds from sales of other long-term assets 0.00
Purchase of other long-term assets 0.00
Cash advances and loans made to other parties 350.00
Cash receipts from repayment of advances and loans made to other parties 0.00
Cash payments for future contracts, forward contracts, option contracts and swap contracts 0.00
Cash receipts from future contracts, forward contracts, option contracts and swap contracts 0.00
Dividends received 0.00
Interest received 1,541.59
Income taxes paid (refund) 0.00
Other inflows (outflows) of cash 17,560.22
Net cash flows from (used in) investing activities (11,276.91)
Cash flows from used in financing activities
Proceeds from changes in ownership interests in subsidiaries 0.00
Payments from changes in ownership interests in subsidiaries 0.00
Proceeds from issuing shares 396.34
Proceeds from issuing other equity instruments 0.00
Payments to acquire or redeem entity's shares 0.00
Payments of other equity instruments 0.00
Proceeds from exercise of stock options 0.00
Proceeds from issuing debentures notes bonds etc 0.00
Proceeds from borrowings 36,613.45
Repayments of borrowings 3,368.63
Payments of lease liabilities 1,931.96
Dividends paid 0.00
Interest paid 6,322.14
Income taxes paid (refund) 0.00
Other inflows (outflows) of cash 0.00
Net cash flows from (used in) financing activities 25,387.06
Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes 153.88
Effect of exchange rate changes on cash and cash equivalents
Effect of exchange rate changes on cash and cash equivalents 0.00
Net increase (decrease) in cash and cash equivalents 153.88
Cash and cash equivalents cash flow statement at beginning of period 1,423.77
Cash and cash equivalents cash flow statement at end of period 1,577.65





Details of Impact of Audit Qualification

Amount in (Lakhs)

Whether results are audited or unaudited Audited
Declaration of unmodified opinion or statement on impact of audit qualification Statement on impact of audit qualification
Auditor's opinion Qualified opinion
Declaration pursuant to Regulation 33 (3) (d) of SEBI (LODR) Regulation, 2015: The company declares that its Statutory Auditor/s have issued an Audit Report with unmodified opinion for the period on Standalone results
Sr No. Audit firm's name Whether the firm holds a valid peer review certificate issued by Peer Review Board of ICAI Certificate valid upto
1 Deloitte Haskin and Sells Yes 30-08-2027


Financial details

Amount in (Lakhs)

Sr. Particulars Audited Figures (as reported before adjusting for qualifications) Adjusted Figures (audited figures after adjusting for qualifications)
1 Turnover / Total income 1,91,071.40 1,91,071.40
2 Total Expenditure 1,89,545.02 1,89,545.02
3 Net Profit/(Loss) 325.87 325.87
4 Earnings Per Share 0.34 0.34
5 Total Assets 2,50,563.48 2,50,563.48
6 Total Liabilities 1,54,530.48 1,54,530.48
7 Net Worth 96,033.00 96,033.00


Audit qualification

Amount in (Lakhs)

Sr. Details of Audit Qualification Type of Audit Qualification Frequency of qualification For Audit Qualification(s) where the impact is quantified by the auditor For Audit Qualification(s) where the impact is not quantified by the auditor
Management's Views (i) Management's estimation on the impact of audit qualification (ii) If management is unable to estimate the impact, reasons for the same Auditors' Comments on (i) or (ii) above
1 Textual Information(1) Qualified opinion Whether appeared first time Textual Information(2) Textual Information(3) Textual Information(4) Textual Information(5)


Text Block

Textual Information(1) As stated in Note 5 of the Statement trade receivables of Holding Company include disputed balance of Rs 1961 lakhs which the Holding Company believes that it has a high probability of recovery and consequently no provision has been recognised against the disputed dues as at the reporting date Considering the matter is under legal dispute and in the absence of sufficient appropriate evidence regarding assessment of customers ability to pay the outstanding dues the outcome of these disputes and the ultimate recoverability of the aforesaid receivables we are unable to determine whether any adjustment is required to the carrying amount of trade receivables the allowance for expected credit loss under Ind AS 109 Financial Instruments and the impact thereof on profit/loss and equity



This matter was also qualified in our report on the consolidated unaudited financial results for the quarter ended December 31 2025
Textual Information(2) NA
Textual Information(3) NA
Textual Information(4) Considering the terms of the contract validity of the sale transactions long standing customer relationship and the Companys right to recover the receivable amount from the customer the 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
Textual Information(5) As stated in Note 5 of the Statement trade receivables of Holding Company include disputed balance of Rs 1961 lakhs which the Holding Company believes that it has a high probability of recovery and consequently no provision has been recognised against the disputed dues as at the reporting date Considering the matter is under legal dispute and in the absence of sufficient appropriate evidence regarding assessment of customers ability to pay the outstanding dues the outcome of these disputes and the ultimate recoverability of the aforesaid receivables we are unable to determine whether any adjustment is required to the carrying amount of trade receivables the allowance for expected credit loss under Ind AS 109 Financial Instruments and the impact thereof on profit/loss and equity



This matter was also qualified in our report on the consolidated unaudited financial results for the quarter ended December 31 2025


Signatories detail

Name of CEO / Managing director Ajay DD Singhania
Name of CFO Rajesh Kumar Mittal
Name of audit committee chairman Priyanka Gulati
Name of statutory auditor Akash Kumar Agarwal
Name of other signatory, if any, with designation
Place Noida
Date 20-05-2026