EPACK2026-01-012026-03-31EPACK2026-03-31EPACK2025-03-31EPACK2025-04-012026-03-31EPACK2026-01-012026-03-31in-capmkt:OtherExpenses1MemberEPACK2025-04-012026-03-31in-capmkt:OtherExpenses1MemberEPACK2026-03-31OtherNoncurrentFinancialAssetsDomain1EPACK2026-03-31OtherNoncurrentAssetsDomain1EPACK2026-03-31OtherNoncurrentAssetsDomain2EPACK2026-03-31OtherCurrentFinancialAssetsDomain1EPACK2026-03-31OtherCurrentAssetsDomain1EPACK2026-03-31OtherNoncurrentFinancialLiabilitiesDomain1EPACK2026-03-31OtherNoncurrentFinancialLiabilitiesDomain2EPACK2026-03-31OtherCurrentFinancialLiabilitiesDomain1EPACK2026-03-31OtherCurrentFinancialLiabilitiesDomain2EPACK2026-03-31OtherCurrentLiabilitiesDomain1EPACK2026-01-012026-03-31ItemsThatWillNotBeReclassifiedToProfitAndLoss1EPACK2026-01-012026-03-31ItemsThatWillNotBeReclassifiedToProfitAndLoss2EPACK2025-04-012026-03-31ItemsThatWillNotBeReclassifiedToProfitAndLoss1EPACK2025-04-012026-03-31ItemsThatWillNotBeReclassifiedToProfitAndLoss2EPACK2026-01-012026-03-31AuditorDomain1EPACK2026-01-012026-03-31in-capmkt:AuditedMemberEPACK2026-03-31in-capmkt:AuditedMemberEPACK2026-01-012026-03-31in-capmkt:AdjustedMemberEPACK2026-03-31in-capmkt:AdjustedMemberEPACK2026-01-012026-03-31AuditQualification1iso4217:INRiso4217:INRxbrli:shares544095EPACKNOTLISTEDINE0G5901015EPACK 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 qualification2026-01-012026-03-31UnauditedConsolidated59104680002847900059389470005669283000152674000-696135000196224000113668000141476000329971000590716100031786000031786000-24660000344120009752000022034000000-217920002420004416000465800024200004416000096228500010000000The Holding Company has made eligible investments in the State of Rajasthan under the Rajasthan Investment Promotion Scheme RIPS 2019 During the current period the Holding Company had applied for transition from RIPS 2019 to RIPS 2024 Subsequent to the year end the Holding 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 Holding 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 pertaining to earlier periods. <BR> <BR> During the year ended March 31 2026 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 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 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 March 31 20262025-04-012026-03-31AuditedConsolidated189445530001625870001910714000015828258000293823000-47119000701048000609322000539811000102935900018954502000152638000015263800096110004596800055579000097059000000-6447200032587000278500035372000325870000278500009622850001086410150000.340.34000.340.34Other expenses329971000Other expenses102935900090815750008862520000456200049460000010375800018301000023780000032232600057842700064440009439750001160993900083659050000352207300015776500000401400003719978000013605260001344640900025056348000962285000864101500096033000000960330000015667860000003676360001934422000635740002781130000227610900055034570002629620006877661000714062300041440100013058481000866710003178700000131769390001545304800025056348000Other non-current financial assets322326000Other non-current assets852932000Income tax assets (net)91043000Other current financial assets40140000Other current assets1360526000Lease liabilities236160000Other non-current financial liabilities131476000Lease liabilities83329000Other current financial liabilities331072000Other current liabilities86671000609322000-2558656000-5551320000-612417000-235326000-2007300023485000016701180000-32771300005398110000986100009856000070897000015347800098490000000-7560000-1520352000-13677140000005071800022805000-1395627000000000002550003157469000122650000000000001420770000035000000000015415900001756022000-11276910000039634000000003661345000336863000193196000063221400000253870600015388000015388000142377000157765000Re-measurement gain/loss on defined benefit plans5927000Share of other comprehensive income/(loss) of joint venture (net)-190005908000Re-measurement gain/loss on defined benefit plans3802000Share of other comprehensive income/(loss) of joint venture (net)-60000374200014920009570000044160002785000AuditedQualified opinionDeloitte Haskin and Sellstrue2027-08-301910714000019107140000189545020001895450200032587000325870000.340.342505634800025056348000154530480001545304800096033000009603300000As stated in Note 5 of the Statement trade receivables of Holding Company include disputed balance of Rs 1961 lakhs which the Holding 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 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 profit/loss and equity <br></br> <br></br> This matter was also qualified in our report on the consolidated 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 of Holding Company include disputed balance of Rs 1961 lakhs which the Holding 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 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 profit/loss and equity <br></br> <br></br> This matter was also qualified in our report on the consolidated unaudited financial results for the quarter ended December 31 2025Ajay DD SinghaniaRajesh Kumar MittalPriyanka GulatiAkash Kumar AgarwalNoida2026-05-20