EPACK2025-10-012025-12-31EPACK2025-04-012025-12-31EPACK2025-10-012025-12-31in-capmkt:OtherExpenses1MemberEPACK2025-04-012025-12-31in-capmkt:OtherExpenses1MemberEPACK2025-10-012025-12-31ItemsThatWillNotBeReclassifiedToProfitAndLoss1EPACK2025-10-012025-12-31ItemsThatWillNotBeReclassifiedToProfitAndLoss2EPACK2025-04-012025-12-31ItemsThatWillNotBeReclassifiedToProfitAndLoss1EPACK2025-04-012025-12-31ItemsThatWillNotBeReclassifiedToProfitAndLoss2iso4217:INRiso4217:INRxbrli:shares544095EPACKNOTLISTEDINE0G5901015EPACK Durable LimitedMain BoardEquity2025-04-012026-03-312026-01-202026-01-13INRLakhsQuarterlyThird quarterSingle segmentConsumer durable electronics2026-01-2016:30:002026-01-2017:45:00Not applicable2025-10-012025-12-31UnauditedConsolidated427753400027739000430527300031422180001556900040691600016759300013480300013610600022827900042314840007378900007378900017367000712500024492000049297000000-2340500025892000-46000025432000258920000-4600000962285000100.270.27000.270.27During the quarter ended December 31 2025 the Holding company has advanced an additional Loan to Epavo Electricals Private Limited EPAVO amounting to Rs 350 lakhs aggregating the total loan to Rs 2378 lakhs as on December 31 2025 <BR> <BR> As at December 31 2025 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 <BR> 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 <BR> <BR> On November 21 2025 the Government of India notified the four Labour Codes the Code on Wages 2019 the Industrial Relations Code 2020 the Code on Social Security 2020 and the Occupational Safety Health and Working Conditions Code 2020 consolidating 29 existing labour laws The Ministry of Labour & Employment published draft Central Rules and FAQs to enable assessment of the financial impact due to changes in regulations The Holding Company has assessed the incremental impact of these changes on the basis of information available consistent with the guidance provided by the Institute of Chartered Accountants of India The incremental impact of Rs 145 lakhs primarily arising due to change in wage definition has been recorded under Employee benefits expense in the curent period The Holding Company continues to monitor the finalisation of Central State Rules and clarifications from the Government on other aspects of the Labour Code and would provide appropriate accounting effect on the basis of such developments as needed2025-04-012025-12-31UnauditedConsolidated130340850001341080001316819300010158975000141149000649016000504824000495654000398335000699388000130473410001208520000120852000342710001155600045827000075025000000-4268000032345000-163100030714000323450000-16310000962285000100.340.34000.340.34Other Expenses228279000Other Expenses699388000Re-measurement gain/loss on defined benefit plans-650000Share of OCI/loss of associates/joint venture (net)164000-486000Re-measurement gain/loss on defined benefit plans-2125000Share of OCI/loss of associates/joint venture (net)535000-1590000-2600041000-460000-1631000