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 01-04-2026
Date of end of financial year 31-03-2027
Date of board meeting when results were approved 11-08-2026
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 05-08-2026
Description of presentation currency INR
Level of rounding used in financial results Lakhs
Reporting Type Quarterly
Reporting Quarter First 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
Segment Reporting Single segment
Description of single segment Consumer durable electronics
Start date and time of board meeting 11-08-2026   15:32:00
End date and time of board meeting 11-08-2026   16:42:00
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 01-04-2026 01-04-2026
B Date of end of reporting period 30-06-2026 30-06-2026
C Whether results are audited or unaudited Unaudited Unaudited
D Nature of report standalone or consolidated Consolidated Consolidated
1 Income
Revenue from operations 88,602.35 88,602.35
Other income 170.12 170.12
Total income 88,772.47 88,772.47
2 Expenses
(a) Cost of materials consumed 73,196.35 73,196.35
(b) Purchases of stock-in-trade 2,807.73 2,807.73
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade 142.64 142.64
(d) Employee benefit expense 2,371.55 2,371.55
(e) Finance costs 2,021.91 2,021.91
(f) Depreciation, depletion and amortisation expense 1,660.68 1,660.68
(f) Other Expenses
1 Other expenses 4,582.35 4,582.35
Total other expenses 4,582.35 4,582.35
Total expenses 86,783.21 86,783.21
3 Total profit before exceptional items and tax 1,989.26 1,989.26
4 Exceptional items 0.00 0.00
5 Total profit before tax 1,989.26 1,989.26
6 Tax expense
7 Current tax 205.29 205.29
8 Deferred tax 373.00 373.00
9 Total tax expenses 578.29 578.29
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 1,410.97 1,410.97
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 (229.18) (229.18)
16 Total profit (loss) for period 1,181.79 1,181.79
17 Other comprehensive income net of taxes (4.86) (4.86)
18 Total Comprehensive Income for the period 1,176.93 1,176.93
19 Total profit or loss, attributable to
Profit or loss, attributable to owners of parent 1,181.79 1,181.79
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 1,176.93 1,176.93
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 1.23 1.23
Diluted earnings (loss) per share from continuing operations 1.23 1.23
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 1.23 1.23
Diluted earnings (loss) per share from continuing and discontinued operations 1.23 1.23
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 above consolidated unaudited financial results of EPACK Durable Limited the Holding Company its subsidiaries the Holding Company and its subsidiaries together referred as Group and its Joint venture for the quarter ended June 30 2026 have been prepared in accordance with the Indian Accounting Standards referred to as Ind AS 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 The above consolidated unaudited 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 August 11 2026 As at June 30 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 year ended March 31 2026 the Holding Company filed a criminal complaint against the customer with the Economic offences wing EOW which was closed on April 16 2026 considering the matter as civil in nature Subsequently the Holding Company has taken other actions for recovery of the outstanding dues 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 During the current period no PLI income has been recognized Further 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 1331 lakhs accrued during the quarter ended June 30 2025 was reversed during the quarter ended March 31 2026 resulting in no PLI income being recognized during the year ended March 31 2026 The Holding Company has made eligible investments in the State of Rajasthan under the Rajasthan Investment Promotion Scheme RIPS 2019 During the quarter ended March 31 2026 the Holding Company applied for transition from RIPS 2019 to RIPS 2024 Subsequent to the year ended March 31 2026 the Holding Company received 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 recognised incentive income of Rs 2177 36 lakhs under RIPS 2024 based on managements assessment of compliance with the prescribed eligibility conditions As of reporting date the Holding Company is awaiting the implementation and activation of the relevant portal for submission of its claims During the current period the Holding Company has further recognised incentive income of Rs 183 67 lakhs



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 01-04-2026 01-04-2026
Date of end of reporting period 30-06-2026 30-06-2026
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 01-04-2026 01-04-2026
B Date of end of reporting period 30-06-2026 30-06-2026
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) (6.50)
Total Amount of items that will not be reclassified to profit and loss (6.50)
2 Income tax relating to items that will not be reclassified to profit or loss (1.64) (1.64)
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 (4.86) (4.86)