EPACK2024-10-012024-12-31 EPACK2024-10-012024-12-31 EPACK2024-10-012024-12-31in-bse-fin:OneOperatingExpenses01Member EPACK2024-10-012024-12-31in-bse-fin:FourOperatingExpenses01Member EPACK2024-12-31 iso4217:INRxbrli:purexbrli:sharesiso4217:INRxbrli:shares 544095 EPACK NOTLISTED EPACK Durable Limited Equity 2024-04-01 2025-03-31 2025-01-31 2025-01-28 INR Lakhs Third quarter 15:39:00 18:34:00 2025-01-31 2025-01-31 Not applicable Single segment Manufacturing of Consumer Durable Products 2024-10-01 2024-12-31 Unaudited Standalone 3768373000.00 48704000.00 3817077000.00 3158392000.00 41000000.00 -103732000.00 169450000.00 124351000.00 121119000.00 262224000.00 3772804000.00 44273000.00 0.00 44273000.00 7543000.00 4648000.00 12191000.00 0.00 32082000.00 0.00 0.00 0.00 0.00 32082000.00 -542000.00 31540000.00 0.00 0.00 959677000.00 10 0.33 0.33 0.00 0.00 0.33 0.33 1. The above standalone financial results of EPACK Durable Limited (the 'Company'), for the quarter and nine months ended December 31, 2024 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. The above standalone 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 January 31, 2025. 2. The Board of Directors of the Company, in its meeting held on November 12, 2024 had approved incorporation of a wholly owned subsidiary with proposed name as EPACK Manufacturing Technologies Private Limited, which has been incorporated on December 03, 2024. 3. During the previous year ended March 31, 2024, the Company has completed its initial public offer (IPO) of 27,828,351 equity shares of face value of Rs 10 each at an issue price of Rs 230 per share, comprising fresh issue of 17,391,304 shares and offer for sale of 10,437,047 shares by selling shareholders. Pursuant to the IPO, the equity shares of the Company were listed on National Stock Exchange of India Limited (NSE) and BSE Limited (BSE) on January 30, 2024. 4. During the nine months ended December 31, 2024, the Company made additional investment in Epavo Electricals Private Limited (‘Epavo’) amounting to Rs. 1,435.20 lakhs by acquiring 1,43,52,000 shares having par value of Rs.10 each by way of rights issue leading to increase in existing stake from 26% to 50%. Pursuant to Deed of Amendment dated September 30, 2024 to the Joint Venture Agreement dated July 25, 2020 between the Company and its Joint Venture Partner, Epavo has become the Joint Venture of the Company w.e.f. closure of business hours on September 30, 2024. Further, the Company has also advanced loan to Epavo aggregating to Rs. 2,028.00 lakhs, including Rs. 816.68 lakhs disbursed during the quarter ended September 30, 2024 and Rs. 750.00 Lakhs disbursed during current quarter. The investment is strategic in nature and Epavo has successfully commenced commercial production and, considering synergies expected from this investment, the Company is confident that the value of investments and loans are good and recoverable. 5. The business of the Company is seasonal in nature, hence the results for the quarter and nine months ended December 31, 2024 is not fully comparable with those for the preceding period. The full format of the same are available on the Stock Exchanges website www.bseindia.com and www.nseindia.com and on the company's website www.epackdurable.com Single segment 2024-04-01 2024-12-31 Unaudited Standalone 15276210000.00 155526000.00 15431736000.00 12487793000.00 147046000.00 337158000.00 513775000.00 401950000.00 350295000.00 934458000.00 15172475000.00 259261000.00 0.00 259261000.00 44168000.00 27218000.00 71386000.00 0.00 187875000.00 0.00 0.00 0.00 0.00 187875000.00 -1637000.00 186238000.00 0.00 0.00 959677000.00 10 1.96 1.96 0.00 0.00 1.96 1.96 Other Expenses 262224000.00 Other Expenses 934458000.00 -725000.00 -2188000.00 -183000.00 -551000.00 0.00 0.00