5440952026-04-012026-06-305440952026-04-012026-06-30in-capmkt:OtherExpenses1Member5440952026-04-012026-06-30ItemsThatWillNotBeReclassifiedToProfitAndLoss1iso4217:INRiso4217:INRxbrli:shares544095EPACKNOTLISTEDINE0G5901015EPACK DURABLE LIMITEDMain BoardEquity2026-04-012027-03-312026-08-112026-08-05INRLakhsQuarterlyFirst quarterSingle segmentConsumer durable electronics2026-08-1115:32:002026-08-1116:42:00Not applicablefalsefalseThere is no default2026-04-012026-06-30UnauditedStandalone88473840003544600088828300006982855000582823000505720002153310001874050001528810004099440008581811000301019000030101900020529000603420008087100002201480000000220148000-486000219662000962285000102.292.29002.292.29The above standalone unaudited financial results of EPACK Durable Limited the Company for the quarter ended June 30 2026 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 <br /> <br /> The above standalone unaudited 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 August 11 2026 <br /> <br /> As at June 30 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 ended March 31 2026 the Company filed a criminal complaint against the customer with the Economic offences wing EOW which was closed on April 16 2026 considering the matter as civil in nature Subsequently the Company has taken other actions for recovery of the outstanding dues <br /> <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 date <br /> <br /> During the current period no PLI income has been recognized Further 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 1331 lakhs accrued during the quarter ended June 30 2025 was reversed during the quarter ended March 31 2026 resulting in no PLI income being recognized during the year ended March 31 2026 <br /> <br /> The Company has made eligible investments in the State of Rajasthan under the Rajasthan Investment Promotion Scheme RIPS 2019 During the quarter ended March 31 2026 the Company applied for transition from RIPS 2019 to RIPS 2024 Subsequent to the year ended March 31 2026 the Company received entitlement certificates effective from February 15 2022 under the thrust sector category for a period of 10 years Consequently during the quarter ended March 31 2026 the Company recognised incentive income of Rs 2177 36 lakhs under RIPS 2024 based on managements assessment of compliance with the prescribed eligibility conditions As of reporting date the Company is awaiting the implementation and activation of the relevant portal for submission of its claims <br /> <br /> During the current period the Company has further recognised incentive income of Rs 183 67 lakhs <br /> Other Expenses409944000Re-measurement gain/loss on defined benefit plans-650000-650000-1640000-486000