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DURABLE LIMITEDMain BoardEquity2025-04-012026-03-312026-05-202026-05-20INRLakhsQuarterlyFourth quarterSingle segmentConsumer durable electronics2026-05-2016:16:002026-05-2019:25:00trueCash Flow IndirectStatement on impact of audit qualificationtruetrueNANAfalsetrue2025-10-23https://epackdurable.com/wp-content/uploads/2026/01/Policy-on-materiality-of-Related-Party-Transactions-and-on-dealing-with-Related-Party-Transactions.pdftrue1falseThere is no default2026-01-012026-03-31UnauditedStandalone59105150004517900059556940005669664000152674000-696132000196044000112989000141332000321045000589761600058078000058078000-246600003637600011716000046362000000046362000443500050797000962285000100.480.48000.480.48The Company has made eligible investments in the State of Rajasthan under the Rajasthan Investment Promotion Scheme RIPS 2019 During the current period the Company had applied for transition from RIPS 2019 to RIPS 2024 Subsequent to the year end the Company has received the entitlement certificates effective from February 15 2022 under the thrust sector category for a period of 10 years <BR> Consequently during the quarter ended March 31 2026 the 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 lakhs pertaining to earlier periods <BR> <BR> During the year ended March 31 2026 the 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 <BR> <BR> 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 Company in response to which the customer disputed the outstanding dues During the year the 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 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 date2025-04-012026-03-31AuditedStandalone189446000002269470001917154700015828639000293823000-471160007008680006081840005396670001015313000189393780002321690000232169000961100046514000561250000176044000000017604400028450001788890009622850001088324830001.831.83001.831.83Other Expenses321045000Other Expenses101531300077451220008824800005307960004562000494600000043976100004673690002880380001195168000082799300011191067000823636700003522073000153098000004372900037189000001310330000132655970000024456664000962285000883248300097947680009794768000964591000000236160000120075100063253000278113000013147600016735930005471763000255655000674071400069963690004034190001287155100085235000315170000012988303000001466189600024456664000Other financial assets288038000Other non-current assets738769000Income tax assets (net)89224000Other current financial assets43729000Other current assets1310330000Lease liabilities236160000Other non-current liabilities131476000Lease liabilities83329000Other current financial liabilities320090000Other current liabilities85235000608184000-2429118000-5551320000-562235000-235326000-1955300019911000015334970000-32889100005396670000941500004351000063264000016748200098490000000-7560000-1510355000-12781860000004889900022805000-130428000002001000001226500000000255000180626000005042020000000000014207700000222118000000016840600001789790000-619887000003963400000000302745600033686300019319600005732250000-28464000193534200011175000011175000141923000153098000Re-measurement gain/loss on defined benefit plans59270005927000Re-measurement gain/loss on defined benefit plans38020003802000149200095700044350002845000EPACK DURABLE LIMITED******EPACK Prefeb Technologies Limited******Enterprises over which Key management personnel exercise significant influencePurchase of goods or servicesNA818360001595100050906000EPACK DURABLE LIMITED******EPACK Prefeb Technologies Limited******Enterprises over which Key management personnel exercise significant influencePurchase of fixed assetsNA448503000-305300003748000EPACK DURABLE LIMITED******EPACK Prefeb Technologies Limited******Enterprises over which Key management personnel exercise significant influenceAny other transactionRent ExpensesNA6000000EPACK DURABLE LIMITED******EPACK Prefeb Technologies Limited******Enterprises over which Key management personnel exercise significant influenceAny other transactionMisc ExpensesNA371400000EPACK DURABLE LIMITED******EPACK New Age Solutions Limited******Enterprises over which Key management personnel exercise significant influenceAny other transactionExecution of Trademark AgreementNA10000030000130000EPACK DURABLE LIMITED******Epavo Electricals Private Limited******AssociatePurchase of goods or servicesNA4541800074000-3395000EPACK DURABLE LIMITED******Epavo Electricals Private Limited******AssociateSale of goods or servicesNA1100000EPACK DURABLE LIMITED******Epavo Electricals Private Limited******AssociateLoanNA35000000202800000237800000EPACK DURABLE LIMITED******Epavo Electricals Private Limited******AssociateInvestmentNA0221260000221260000EPACK DURABLE LIMITED******Epavo Electricals Private Limited******AssociateAny other transactionInterest IncomeNA1158900000EPACK DURABLE LIMITED******MOOLCHAND EATABLES PRIVATE LIMITED******Enterprises over which Key Management Personnel and relatives of such key management personnel exercise significant influenceAny other transactionwelfareNA2147500023530009710000EPACK DURABLE LIMITED******EPACK MANUFACTURING TECHNOLOGIES Private limited******100% SubsidaryInvestmentNA100000000100000000200000000EPACK DURABLE LIMITED******EPACK MANUFACTURING TECHNOLOGIES Private limited******100% SubsidaryLoanNA12987000096315000223255000EPACK DURABLE LIMITED******EPACK MANUFACTURING TECHNOLOGIES Private limited******100% SubsidaryAny other transactionInterest IncomeNA775400015180004192000EPACK DURABLE LIMITED******EPACK MANUFACTURING TECHNOLOGIES Private limited******100% SubsidaryAny other transactionRent IncomeNA24275000121500000EPACK DURABLE LIMITED******EPACK MANUFACTURING TECHNOLOGIES Private limited******100% SubsidaryAny other transactionManagement consultancy incomeNA76251000290800000EPACK DURABLE LIMITED******EPACK MANUFACTURING TECHNOLOGIES Private limited******100% SubsidaryPurchase of goods or servicesNA1760630000131294000EPACK DURABLE LIMITED******EPACK MANUFACTURING TECHNOLOGIES Private limited******100% SubsidarySale of goods or servicesNA4700000EPACK DURABLE LIMITED******EPACK MANUFACTURING TECHNOLOGIES Private limited******100% SubsidarySale of fixed assetsNA131000000EPACK Durable Limited******Bumjin India Audio Product Private Limited******SubsidiaryInvestmentNA0100000100000EPACK Durable Limited******Bumjin India Audio Product Private Limited******SubsidiaryLoanNA48100007040005514000EPACK Durable Limited******Bumjin India Audio Product Private Limited******SubsidiaryAny other transactionInterest receivedNA1820001000108000EPACK Durable Limited******EPACK Electronic Component Private Limited******SubsidiaryInvestmentNA0100000100000EPACK Durable Limited******EPACK Electronic Component Private Limited******SubsidiaryLoanNA500000300000800000EPACK Durable Limited******EPACK Electronic Component Private Limited******SubsidiaryAny other transactionInterest receivedNA30000018000EPACK Durable Limited******Ajay DD Singhania******Key Management Personnel-Managing DirectorAny other transactionEmployee benefit expensesNA5447000319000810000EPACK Durable Limited******Avishi Singhania******Close member of Key Management personnelAny other transactionEmployee benefit expensesNA86500053000117000EPACK manufacturing Technologes Private Limited******EPACK Prefeb Technologies Limited******Company in which Director is interestedAny other transactionRent ExpensesNA600001300011000Bumjin India Audio Product Private Limited******EPACK Prefeb Technologies Limited******Company in which Director is interestedAny other transactionRent ExpensesNA300001400017000EPACK Electronic Component Private Limited******EPACK Prefeb Technologies Limited******Company in which Director is interestedAny other transactionRent ExpensesNA3000011000440001175230000AuditedQualified opinionDeloitte Haskin and Sellstrue2027-08-30191715470001917154700018939378000189393780001760440001760440001.831.832445666400024456664000146618960001466189600097947680009794768000As stated in Note 5 of the Statement trade receivables include disputed balance of Rs 1961 lakhs which the 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 <br></br> <br></br> 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 profitloss and equity <br></br> This matter was also qualified in our report on the standalone unaudited financial results for the quarter ended December 31 2025Qualified opinionWhether appeared first timeNANAConsidering 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 dateAs stated in Note 5 of the Statement trade receivables include disputed balance of Rs 1961 lakhs which the 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 <br></br> <br></br> 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 profitloss and equity <br></br> This matter was also qualified in our report on the standalone unaudited financial results for the quarter ended December 31 2025Ajay DD SinghaniaRajesh Kumar MittalPriyanka GulatiAkash Kumar AgarwalNoida2026-05-20Public Issues2024-01-3037846450002026-03-31falsefalseEsha GuptaCompany Secretary and Compliance OfficerNoida2026-05-20