Epack Prefab Technologies Limited — Quarter and year ended March 31, 2026
Optional commentary: Standalone and consolidated results are presented in ₹ lakhs.
| Particulars | Quarter Ended 31-03-2026 Audited | Quarter Ended 31-12-2025 Unaudited | Quarter Ended 31-03-2025 Unaudited | Year Ended 31-03-2026 Audited | Year Ended 31-03-2025 Audited |
|---|---|---|---|---|---|
| Income | |||||
| Revenue from Operations | 47,079.81 | 32,524.30 | 33,059.69 | 1,52,531.68 | 1,13,391.72 |
| Other Income | 595.39 | 593.42 | 358.38 | 1,718.11 | 457.42 |
| Total Income | 47,675.20 | 33,117.72 | 33,418.07 | 1,54,249.79 | 1,13,849.14 |
| Expenses | |||||
| Cost of Materials Consumed | 31,611.28 | 24,435.81 | 22,885.38 | 1,04,931.34 | 75,756.05 |
| Changes in Inventories of Finished Goods, Stock-In-Trade and Work-In-Progress | 904.35 | (3,268.88) | (1,572.50) | (3,364.35) | (1,292.61) |
| Employee Benefits Expense | 3,720.71 | 3,888.31 | 3,262.80 | 15,030.33 | 11,171.57 |
| Finance Costs | 800.58 | 836.82 | 666.12 | 3,141.54 | 2,420.95 |
| Depreciation and Amortization Expense | 609.42 | 606.16 | 445.87 | 2,293.50 | 1,728.07 |
| Other Expenses | 6,234.99 | 4,208.68 | 4,962.92 | 19,982.15 | 15,993.51 |
| Total Expenses | 43,881.33 | 30,706.90 | 30,650.59 | 1,42,014.51 | 1,05,777.54 |
| Profit before Tax | 3,793.87 | 2,410.82 | 2,767.48 | 12,235.28 | 8,071.60 |
| Tax Expenses | |||||
| Current Tax | 689.80 | 606.76 | 671.11 | 2,814.34 | 1,957.50 |
| Deferred Tax | 166.92 | 121.23 | 52.03 | 256.13 | 151.96 |
| Tax reversals in respect of earlier years | (92.03) | – | 44.49 | (92.03) | 44.49 |
| Total Tax Exp | 764.69 | 727.99 | 767.63 | 2,978.44 | 2,153.95 |
| Profit for the period | 3,029.18 | 1,682.83 | 1,999.85 | 9,256.84 | 5,917.65 |
| Other Comprehensive Income: | |||||
| Items will not reclassified to P/L: | |||||
| Remeasurements of net defined benefit plans | (57.00) | 17.69 | (28.57) | (9.63) | (44.68) |
| Income tax relating to above items Income Tax for above | 14.34 | (4.45) | 7.19 | 2.42 | 11.25 |
| Other Comprehensive Income/Loss (net of tax) | (42.66) | 13.24 | (21.38) | (7.21) | (33.43) |
| Total OCI/Loss for the Period/Year | 2,986.52 | 1,696.07 | 1,978.47 | 9,249.63 | 5,884.22 |
| Paid-up equity share capital (FV Rs 2/- per share) | 20,09,03,973 | 20,09,03,973 | 15,50,16,000 | 20,09,03,973 | 15,50,16,000 |
| EPS (FV Rs 2/-per share) (Not annualised for Quarters) | |||||
| Basic | 3.02 | 1.68 | 2.58 | 9.94 | 7.63 |
| Diluted | 3.02 | 1.68 | 2.27 | 9.94 | 7.38 |
| Particulars | As at 31st March, 2026 | As at 31st March, 2025 |
|---|---|---|
| I ASSETS | ||
| I Non-current assets | ||
| (a) Property, plant and equipment | 30,730.09 | 20,270.77 |
| (b) Capital work – in – progress | 6,035.08 | 5,590.88 |
| (c) Other Intangible assets | 104.63 | 113.30 |
| (d) Right of Use Assets | 4,378.39 | 4,247.78 |
| (e) Financial assets | ||
| (i) Investments | 678.90 | 503.79 |
| (ii) Loans | 450.90 | 416.16 |
| (iii) Others financial assets | 11.29 | 122.83 |
| (f) Other non – current assets | 1,383.82 | 3.17 |
| Total Non-current assets | 43,773.10 | 31,268.67 |
| 2 Current assets | ||
| (a) Inventories | 26,574.96 | 15,146.48 |
| (b) Financial assets | ||
| (i) Investments | 2,329.44 | 15.53 |
| (ii) Trade receivables | 30,875.22 | 20,533.26 |
| (iii) Cash and cash equivalents | 6,665.65 | 7,926.48 |
| (iv) Bank Balances other than (iii) above | 21,875.25 | 7,576.93 |
| (v) Loans | 690.65 | 152.73 |
| (vi) Other financial assets | 1,196.34 | 1,196.96 |
| (c) Current Tax Assets(Net) | 394.23 | – |
| (d) Other current assets | 8,443.03 | 7,652.22 |
| Total Current assets | 99,044.77 | 60,200.61 |
| TOTAL ASSETS | 1,42,817.87 | 91,469.28 |
| Particulars | As at 31st March, 2026 | As at 31st March, 2025 |
|---|---|---|
| II EQUITY AND LIABILITIES | ||
| I Equity | ||
| a) Equity share capital | 2,009.04 | 1,550.16 |
| b) Instruments entirely Equity in Nature | – | 141.30 |
| c) Other equity | 71,508.57 | 33,773.18 |
| Total Equity | 73,517.61 | 35,464.65 |
| 2 Liabilities | ||
| Non-current liabilities | ||
| (a) Financial liabilities | ||
| (i) Borrowings | 3,240.17 | 10,212.52 |
| (ii) Lease Liabilities | 357.38 | 304.16 |
| (iii) Other financial liabilities | 2,288.41 | 2,411.86 |
| (b) Provisions | 509.16 | 343.73 |
| (c) Deferred Tax liabilities | 1,134.21 | 880.50 |
| Total Non-current liabilities | 7,529.33 | 14,152.76 |
| Current liabilities | ||
| (a) Financial liabilities | ||
| (i) Borrowings | 7,566.62 | 10,810.60 |
| (ii) Lease Liabilities | 260.06 | 115.60 |
| (iii) Trade payables | ||
| (A) total outstanding dues of micro enterprises and small enterprises; and | 3,021.61 | 2,373.35 |
| (B) total outstanding dues of creditors other than micro enterprises and small enterprises | 36,871.42 | 20,051.15 |
| (iv) Other Financial Liabilities | 1,389.74 | 967.73 |
| (b) Provisions | 229.89 | 118.09 |
| (c) Current Tax Liability (Net) | – | 200.81 |
| (d) Other current liabilities | 12,431.60 | 7,214.54 |
| Total Current Liabilities | 61,770.93 | 41,851.87 |
| TOTAL EQUITY AND LIABILITIES | 1,42,817.87 | 91,469.28 |
| Particulars | Year ended 31st March, 2026 | Year ended 31st March, 2025 |
|---|---|---|
| A. Cash Flow from Operating Activities | ||
| Profit before tax: | 12,235.29 | 8,071.61 |
| Adjustments for: | ||
| Depreciation and amortization expenses | 2,293.50 | 1,728.07 |
| Finance cost on borrowings and lease liability | 3,141.54 | 2,420.95 |
| Interest income | (1,486.11) | (325.58) |
| Fair Valuation of Investments through Profit and Loss | (150.41) | (0.53) |
| Gain on termination of lease | (2.10) | – |
| Share based payment to employees | 163.71 | 30.19 |
| Remeasurements of net defined benefit plans | (9.63) | (44.68) |
| Operating profit before working capital changes | 16,185.79 | 11,880.03 |
| Adjustments for working capital | ||
| (Increase)/decrease in Trade Receivables | (10,341.96) | (7,880.43) |
| (Increase)/decrease in Inventories | (11,428.48) | (1,359.89) |
| (Increase)/decrease in Other Financial Assets | 0.62 | (424.20) |
| (Increase)/decrease in Other Current Assets | (790.76) | (920.96) |
| Increase/(decrease) in Long Term Provisions | 165.44 | 213.23 |
| Increase/(decrease) in Trade & other payables | 17,468.53 | 3,893.25 |
| Increase/(decrease) in Short Term Provisions | 111.80 | (22.51) |
| Increase/(decrease) in Other Current Liabilities | 5,217.04 | 1,456.99 |
| Increase/(decrease) in Other Financial Liabilities | 422.01 | (54.59) |
| Increase/(decrease) in Other Long Term Financial Liabilities | (123.45) | 566.24 |
| 16,886.58 | 7,347.16 | |
| Less: Direct taxes paid (net of refunds) | (3,319.77) | (1,767.28) |
| 13,566.81 | 5,579.88 | |
| Net cash (used in) / generated from operating activities | 13,566.81 | 5,579.88 |
| Description | Amount 1 | Amount 2 |
|---|---|---|
| Interest received | 1,486.11 | 325.58 |
| Realisation of Maturity Proceeds in Fixed Deposits having maturity of more than 12 months | 111.55 | – |
| Sale proceeds of property, plant and equipment | 26.44 | 6.70 |
| Recovery of Loans & Advances to employees & others | – | 114.88 |
| Description | Amount 1 | Amount 2 |
|---|---|---|
| Purchase of property, plant and equipment / intangible assets | (12,928.20) | (8,710.59) |
| Additions of Right of Use Assets | (415.11) | 67.76 |
| Purchase of investments of G Sec & Gold Funds | (2,338.62) | – |
| Other Advances given for property plant & equipments | (1,380.66) | 58.28 |
| Loan to related parties (Net) | (34.75) | (13.76) |
| Investment in Fixed Deposits (having original maturity of more than three months up to 12 Months) (Net) | (14,298.31) | (6,287.45) |
| Investment in Mutual Funds | – | (15.00) |
| Loan to employees given | (537.92) | – |
| Description | Amount 1 | Amount 2 |
|---|---|---|
| Proceeds from issue of Shares (net of offer expenses) | 28,397.08 | 12,568.05 |
| Proceeds from Long term borrowings | 458.35 | 7,401.67 |
| Proceeds from Short term borrowings | – | 4,322.13 |
| Increase/ Decrease in Lease Liability | 197.68 | 12.03 |
| Receipt of Share Application Money from Employees (ESOP) | 244.94 | – |
| Description | Amount 1 | Amount 2 |
|---|---|---|
| Long term borrowings – (Repaid) | (7,430.69) | (5,231.85) |
| Short term borrowings – (Net) | (3,243.99) | – |
| Finance Cost on Lease Liability | (21.65) | (41.54) |
| Finance Cost on Borrowing | (3,119.89) | (2,379.42) |
| Description | Amount 1 | Amount 2 |
|---|---|---|
| Cash and Cash Equivalents | 6,665.65 | 7,926.48 |
| Particulars | Three Months Ended 31-03-2026 Audited | Three Months Ended 31-12-2025 Unaudited | Three Months Ended 31-03-2025 Unaudited | Year Ended 31-03-2026 Audited | Year Ended 31-03-2025 Audited |
|---|---|---|---|---|---|
| 1 Segment Revenue | |||||
| (a) Contracts of Prefabricated Buildings & Building Material | 42,961.32 | 29,595.79 | 28,144.09 | 1,38,233.94 | 95,323.13 |
| (b) EPS Beads | 4,118.49 | 2,928.51 | 4,915.60 | 14,297.74 | 18,068.59 |
| Revenue from Operations | 47,079.81 | 32,524.30 | 33,059.69 | 1,52,531.68 | 1,13,391.72 |
| 2 Segment Results | |||||
| (a) Contracts of Prefabricated Buildings & Building Material | 3,441.71 | 2,292.11 | 2,334.29 | 11,125.79 | 6,803.88 |
| (b) EPS Beads | 352.17 | 118.72 | 433.19 | 1,109.50 | 1,267.73 |
| Profit before tax | 3,793.88 | 2,410.83 | 2,767.48 | 12,235.29 | 8,071.61 |
| 3 Segment Assets | |||||
| (a) Contracts of Prefabricated Buildings & Building Material | 1,30,204.22 | 1,27,859.72 | 76,285.00 | 1,30,204.22 | 76,285.00 |
| (b) EPS Beads | 12,613.63 | 10,527.94 | 15,184.28 | 12,613.63 | 15,184.28 |
| Total | 1,42,817.85 | 1,38,387.66 | 91,469.28 | 1,42,817.85 | 91,469.28 |
| 4 Segment Liabilities | |||||
| (a) Contracts of Prefabricated Buildings & Building Material | 67,069.47 | 65,883.85 | 51,801.60 | 67,069.47 | 51,801.60 |
| (b) EPS Beads | 2,230.77 | 2,350.47 | 4,203.03 | 2,230.77 | 4,203.03 |
| Total | 69 |