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-2024
Date of end of financial year 31-Mar-2025
Date of board meeting when results were approved 27-May-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 14-May-2025
Description of presentation currency INR (in Actuals)
Reporting Type Quarterly
Reporting Quarter Fourth quarter
Nature of report standalone or consolidated Consolidated
Whether results are audited or unaudited for the quarter ended Audited
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 27-May-2025   16:15:00
End date and time of board meeting 27-May-2025   18:26:00
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 Declaration of unmodified opinion



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-Jan-2025 01-Apr-2024
B Date of end of reporting period 31-Mar-2025 31-Mar-2025
C Whether results are audited or unaudited Audited Audited
D Nature of report standalone or consolidated Consolidated Consolidated
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 6432497000 21708707000
Other income 54985000 210506000
Total income 6487482000 21919213000
2 Expenses
(a) Cost of materials consumed 5537951000 18025744000
(b) Purchases of stock-in-trade 266038000 413084000
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade -598666000 -261508000
(d) Employee benefit expense 178692000 692467000
(e) Finance costs 137340000 539290000
(f) Depreciation, depletion and amortisation expense 123632000 473927000
(f) Other Expenses
1 Other Expenses 327610000 1262068000
Total other expenses 327610000 1262068000
Total expenses 5972597000 21145072000
3 Total profit before exceptional items and tax 514885000 774141000
4 Exceptional items 0 0
5 Total profit before tax 514885000 774141000
6 Tax expense
7 Current tax 110526000 154694000
8 Deferred tax 15272000 37909000
9 Total tax expenses 125798000 192603000
10 Net movement in regulatory deferral account balances related to profit or loss and the related deferred tax movement 0 0
11 Net Profit Loss for the period from continuing operations 389087000 581538000
12 Profit (loss) from discontinued operations before tax 0 0
13 Tax expense of discontinued operations 0 0
14 Net profit (loss) from discontinued operation after tax 0 0
15 Share of profit (loss) of associates and joint ventures accounted for using equity method -11937000 -30137000
16 Total profit (loss) for period 377150000 551401000
17 Other comprehensive income net of taxes -1304000 -2952000
18 Total Comprehensive Income for the period 375846000 548449000
19 Total profit or loss, attributable to
Profit or loss, attributable to owners of parent 377150000 551401000
Total profit or loss, attributable to non-controlling interests 0 0
20 Total Comprehensive income for the period attributable to
Comprehensive income for the period attributable to owners of parent -1304000 -2952000
Total comprehensive income for the period attributable to owners of parent non-controlling interests 0 0
21 Details of equity share capital
Paid-up equity share capital 959677000 959677000
Face value of equity share capital 10 10
27 Details of debt securities
22 Reserves excluding revaluation reserve 8558768000
23 Earnings per share
i Earnings per equity share for continuing operations
Basic earnings (loss) per share from continuing operations 3.93 5.75
Diluted earnings (loss) per share from continuing operations 3.93 5.75
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 3.93 5.75
Diluted earnings (loss) per share from continuing and discontinued operations 3.93 5.75
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 financial results of EPACK Durable Limited the Holding Company its subsidiary the Holding Company and its subsidiary together referred as Group and its Joint venture for the quarter and year ended March 31 2025 have been prepared in accordance with the Indian Accounting Standard 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 nThe above consolidated 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 May 27 2025 nThe consolidated financials results relating to quarter ended March 31 2025 and March 31 2024 are the balancing figures between the audited figures in respect of full financial year ended March 31 2025 and March 31 2024 and published figures for nine months ended December 31 2024 and Decemebr 31 2023 which were subjected to limited review nThe Company 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 CODM and evaluates the Company 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 ie manufacturing of consumer durable products and is primarily operating in India and hence considered as single geographical segment nThe business of the Group is seasonal in nature hence the results for the quarter ended March 31 2025 is not fully comparable with those for the preceding period



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


Statement of Asset and Liabilities
Particulars Year ended (dd-mm-yyyy)
Date of start of reporting period 01-Apr-2024
Date of end of reporting period 31-Mar-2025
Whether results are audited or unaudited Audited
Nature of report standalone or consolidated Consolidated
Assets
1 Non-current assets
Property, plant and equipment 6897143000
Capital work-in-progress 582168000
Investment property 0
Goodwill 4562000
Other intangible assets 7231000
Intangible assets under development 0
Biological assets other than bearer plants 0
Investments accounted for using equity method 168290000
Non-current financial assets
Non-current investments 30566000
Trade receivables, non-current 0
Loans, non-current 202800000
Other non-current financial assets 1702046000
Total non-current financial assets 1935412000
Deferred tax assets (net) 0
Other non-current assets 457969000
Total non-current assets 10052775000
2 Current assets
Inventories 5807249000
Current financial asset
Current investments 0
Trade receivables, current 2980355000
Cash and cash equivalents 142377000
Bank balance other than cash and cash equivalents 300000000
Loans, current 0
Other current financial assets 97273000
Total current financial assets 3520005000
Current tax assets (net) 0
Other current assets 748109000
Total current assets 10075363000
3 Non-current assets classified as held for sale 0
4 Regulatory deferral account debit balances and related deferred tax Assets 0
Total assets 20128138000
Equity and liabilities
1 Equity
Equity attributable to owners of parent
Equity share capital 959677000
Other equity 8558768000
Total equity attributable to owners of parent 9518445000
Non controlling interest
Total equity 9518445000
2 Liabilities
Non-current liabilities
Non-current financial liabilities
Borrowings, non-current 325899000
Trade payables, non-current
(A) Total outstanding dues of micro enterprises and small enterprises 0
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises 0
Total Trade payable 0
Other non-current financial liabilities 270102000
Total non-current financial liabilities 596001000
Provisions, non-current 53757000
Deferred tax liabilities (net) 224744000
Deferred government grants, Non-current 6995000
Other non-current liabilities 0
Total non-current liabilities 881497000
Current liabilities
Current financial liabilities
Borrowings, current 3371203000
Trade payables, current
(A) Total outstanding dues of micro enterprises and small enterprises 214736000
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises 5174013000
Total Trade payable 5388749000
Other current financial liabilities 544789000
Total current financial liabilities 9304741000
Other current liabilities 402310000
Provisions, current 21145000
Current tax liabilities (Net) 0
Deferred government grants, Current 0
Total current liabilities 9728196000
3 Liabilities directly associated with assets in disposal group classified as held for sale 0
4 Regulatory deferral account credit balances and related deferred tax liability 0
Total liabilities 10609693000
Total equity and liabilites 20128138000
Disclosure of notes on assets and liabilities



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-Jan-2025 01-Apr-2024
Date of end of reporting period 31-Mar-2025 31-Mar-2025
Whether accounts are audited or unaudited Audited 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
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-Jan-2025 01-Apr-2024
B Date of end of reporting period 31-Mar-2025 31-Mar-2025
C Whether results are audited or unaudited Audited 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 -1760000 -3948000
2 Share of other comprehensive income/loss of associates/joint venture (net) 13000 2000
Total Amount of items that will not be reclassified to profit and loss -1747000 -3946000
2 Income tax relating to items that will not be reclassified to profit or loss -443000 -994000
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 -1304000 -2952000



Cash flow statement, indirect
Particulars Year ended (dd-mm-yyyy)
A Date of start of reporting period 01-Apr-2024
B Date of end of reporting period 31-Mar-2025
C Whether results are audited or unaudited Audited
D Nature of report standalone or consolidated Consolidated
Part I Blue color marked fields are non-mandatory.
Statement of cash flows
Cash flows from used in operating activities
Profit before tax 774141000
Adjustments for reconcile profit (loss)
Adjustments for finance costs 539290000
Adjustments for decrease (increase) in inventories -2025662000
Adjustments for decrease (increase) in trade receivables, current -861505000
Adjustments for decrease (increase) in trade receivables, non-current 0
Adjustments for decrease (increase) in other current assets -109741000
Adjustments for decrease (increase) in other non-current assets 299722000
Adjustments for other financial assets, non-current -3948000
Adjustments for other financial assets, current 20337000
Adjustments for other bank balances 0
Adjustments for increase (decrease) in trade payables, current 1255109000
Adjustments for increase (decrease) in trade payables, non-current 0
Adjustments for increase (decrease) in other current liabilities 207649000
Adjustments for increase (decrease) in other non-current liabilities 0
Adjustments for depreciation and amortisation expense 473927000
Adjustments for impairment loss reversal of impairment loss recognised in profit or loss 0
Adjustments for provisions, current 6451000
Adjustments for provisions, non-current 0
Adjustments for other financial liabilities, current 29725000
Adjustments for other financial liabilities, non-current 0
Adjustments for unrealised foreign exchange losses gains 11612000
Adjustments for dividend income 0
Adjustments for interest income 187632000
Adjustments for share-based payments 22286000
Adjustments for fair value losses (gains) 0
Adjustments for undistributed profits of associates 0
Other adjustments for which cash effects are investing or financing cash flow 0
Other adjustments to reconcile profit (loss) 0
Other adjustments for non-cash items 16580000
Share of profit and loss from partnership firm or association of persons or limited liability partnerships 0
Total adjustments for reconcile profit (loss) -305800000
Net cash flows from (used in) operations 468341000
Dividends received 0
Interest paid 0
Interest received 0
Income taxes paid (refund) 155750000
Other inflows (outflows) of cash 0
Net cash flows from (used in) operating activities 312591000
Cash flows from used in investing activities
Cash flows from losing control of subsidiaries or other businesses 0
Cash flows used in obtaining control of subsidiaries or other businesses 0
Other cash receipts from sales of equity or debt instruments of other entities 0
Other cash payments to acquire equity or debt instruments of other entities 0
Other cash receipts from sales of interests in joint ventures 0
Other cash payments to acquire interests in joint ventures 143520000
Cash receipts from share of profits of partnership firm or association of persons or limited liability partnerships 0
Cash payment for investment in partnership firm or association of persons or limited liability partnerships 0
Proceeds from sales of property, plant and equipment 9416000
Purchase of property, plant and equipment 1147500000
Proceeds from sales of investment property 0
Purchase of investment property 0
Proceeds from sales of intangible assets 0
Purchase of intangible assets 0
Proceeds from sales of intangible assets under development 0
Purchase of intangible assets under development 0
Proceeds from sales of goodwill 0
Purchase of goodwill 0
Proceeds from biological assets other than bearer plants 0
Purchase of biological assets other than bearer plants 0
Proceeds from government grants 7777000
Proceeds from sales of other long-term assets 0
Purchase of other long-term assets 0
Cash advances and loans made to other parties 156668000
Cash receipts from repayment of advances and loans made to other parties 0
Cash payments for future contracts, forward contracts, option contracts and swap contracts 0
Cash receipts from future contracts, forward contracts, option contracts and swap contracts 0
Dividends received 0
Interest received 210930000
Income taxes paid (refund) 0
Other inflows (outflows) of cash 273819000
Net cash flows from (used in) investing activities -945746000
Cash flows from used in financing activities
Proceeds from changes in ownership interests in subsidiaries 0
Payments from changes in ownership interests in subsidiaries 0
Proceeds from issuing shares 25694000
Proceeds from issuing other equity instruments 0
Payments to acquire or redeem entity's shares 0
Payments of other equity instruments 0
Proceeds from exercise of stock options 0
Proceeds from issuing debentures notes bonds etc 0
Proceeds from borrowings 708029000
Repayments of borrowings 321895000
Payments of lease liabilities 219273000
Dividends paid 0
Interest paid 462535000
Income taxes paid (refund) 0
Other inflows (outflows) of cash -23739000
Net cash flows from (used in) financing activities -293719000
Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes -926874000
Effect of exchange rate changes on cash and cash equivalents
Effect of exchange rate changes on cash and cash equivalents 0
Net increase (decrease) in cash and cash equivalents -926874000
Cash and cash equivalents cash flow statement at beginning of period 1069251000
Cash and cash equivalents cash flow statement at end of period 142377000





Details of Impact of Audit Qualification
Whether results are audited or unaudited Audited
Declaration of unmodified opinion or statement on impact of audit qualification Declaration of unmodified opinion
Auditor's 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 Yes
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 31-Aug-2027