Slide 1: Exchange filing cover letter for investor presentation
May 20, 2026 Listing Department Listing Department BSE Limited (“BSE”) National Stock Exchange of India Limited (“NSE”) Department of Corporate Services Exchange Plaza, C-1, Block G Phiroze Jeejeebhoy Towers Bandra Kurla Complex Dalal Street, Mumbai – 400 001 Bandra (E), Mumbai – 400 051 Scrip Code:
Slide 2: EPACK Durable Limited Earnings Presentation Q4-FY26
EPACK Durable Limited Empowering Brands, Defining Excellence EARNINGS PRESENTATION Q4-FY26 www.epackdurable.com Private and confidential | 1
Slide 3: Agenda
Empowering Brands, Defining Excellence 1 Company 2 Business Overview Overview 3 Q4-FY26 4 Historical Performance Financials www.epackdurable.com Private and confidential | 2
Slide 4: Company Overview
Empowering Brands, Defining Excellence COMPANY OVERVIEW www.epackdurable.com Private and confidential | 3
Slide 5: Business Snapshot
BUSINESS SNAPSHOT Empowering Brands, Defining Excellence Leading Largest Induction Leading Living Cooktop Leading RAC ODM Air Fryer ODM Appliance ODM ODM/OEM Manufactures Diversified 5 Pan India critical components such 3 NABL Certified Portfolio- RAC, Manufacturing as heat exchangers, R&D labs LDA,
Slide 6: Our Products
OUR PRODUCTS Empowering Brands, Defining Excellence RAC Category Non RAC Category Indoor Unit (IDU) Air Cooler Range : 9K - 30K Range- 85L – 120L Inverter/ Fixed Speed Installed Capacity 0.60 Mn Installed Capacity 1.60 Mn Outdoor Unit (ODU) Washing Machine Range- 12K-36K Range- Push/Touch Button Inv
Slide 7: Our Products (SDA)
OUR PRODUCTS (SDA) Empowering Brands, Defining Excellence Existing Product Range Induction Stove Mixer Grinder Air Fryer Water Dispenser Range- 1200W-2200W Range- 500W-1000W Range- 1500W Range: Floor-Standing (Single) Installed Capacity 0.62 Mn (Analog/Digital Model and Table-Top 3500W (Dual) 4L& 5L
Slide 8: Components
COMPONENTS Empowering Brands, Defining Excellence Components In-house Components Segments IDU, WAC, Refrigerators, Washing Machine, Consumer Plastic Molding Durables, Energy Meter, Automotive ODU, WAC, Refrigerators, Washing Machine, Sheet Metal Consumer Durables, Energy Meter, Automotive Cross Flow
Slide 9: Business Overview
Empowering Brands, Defining Excellence BUSINESS OVERVIEW www.epackdurable.com Private and confidential | 8
Slide 10: Management Executive Summary
Management Executive Summary Empowering Brands, Defining Excellence • FY26 represented a temporary industry-wide transition year impacted by weather-led demand disruption and GST rationalization. • Transition to revised BEE norms and channel inventory recalibration impacted near-term sell-in trends.
Slide 11: Incentives and Schemes
INCENTIVES AND SCHEMES Empowering Brands, Defining Excellence • The Rajasthan State Incentive approval represents an important strategic milestone for the company’s long-term manufacturing ecosystem. • Current approval pertains to Phase-1 investments and manufacturing expansion. • The incentive fram
Slide 12: Strategic Capex
STRATEGIC CAPEX Empowering Brands, Defining Excellence • FY26 represented an investment-led transition year. • Strategic investments focused on localization, backward integration and future scale creation. • Capex investments expected to support future operating leverage improvement. • New manufactu
Slide 13: Product Sales
PRODUCT SALES Empowering Brands, Defining Excellence FY26 Year on Year % Product (INR Mn) FY26 FY25 YOY 103% AC 10,461 15,663 (33.2%) 3,889 2,885 34.8% 35% SDA & LDA (33%) (31%) Components 3,663 1,807 102.7% AC SDA & LDA Components Others Others 932 1,354 (31.2%) Total Operating Revenue 18,945 21,70
Slide 14: Product Concentration as a % of Operating Revenue
Product Concentration as a % of Empowering Brands, Defining Excellence Operating Revenue 100% 6% 13% 15% Diversified Non 90% 20% 14% RAC Segment 80% 14% 13% 70% 22% 60% 50% 40% 80% 73% 72% 30% 58% 20% 10% 0% FY23 FY24 FY25 12M-FY26 RAC SDA & LDA Components & Others Product diversification has streng
Slide 15: Positive Progression
Positive Progression Empowering Brands, Defining Excellence FY23 FY24 FY25 FY26 5* 2 3 4 Facilities Facilities Facilities Facilities Add 17 Customers 18 Customers 33 55 72 Customers Customers Customers 6 Products 10 15 18 Products Products Products *1 New Facility – EMTPL (Hisense Dedicated Facility
Slide 16: Trusted Partners
Trusted Partners Empowering Brands, Defining Excellence Trusted Partner of India's leading Home Appliance Brands Top 2 Customer Concentration 72% 58% 46% 37% FY23 FY24 FY25 FY26 FY23 FY24 FY25 FY26 The Customer concentration is reducing from 72% in FY23 to 37% in FY26. www.epackdurable.com Private a
Slide 17: Q4-FY26 Performance
Empowering Brands, Defining Excellence Q4-FY26 PERFORMANCE www.epackdurable.com Private and confidential | 16
Slide 18: Financial Highlights
FINANCIAL HIGHLIGHTS Empowering Brands, Defining Excellence Q4-FY26 PERFORMANCE FY26 PERFORMANCE INR 5,910 Mn INR 258 Mn 4.37% INR 18,945 Mn INR 1,139 Mn 6.01% Operating Revenue EBITDA EBITDA Margins Operating Revenue EBITDA EBITDA Margins (8.1%) YoY (64.2%) YoY (684)Bps YoY (12.7%) YoY (27.7%) YoY
Slide 19: Operational Highlights FY26
OPERATIONAL HIGHLIGHTS FY26 Empowering Brands, Defining Excellence • Operating Revenue decline by 12.7% YoY during the year. • RAC Segment witnessed a 33.2% YoY decline in FY 26, primarily driven by temporary demand softness and market normalization. • The SDA & LDA Segment grew by 34.8% YoY basis,
Slide 20: Quarterly Financial Performance
QUARTERLY FINANCIAL PERFORMANCE Empowering Brands, Defining Excellence Particulars (INR Mn) Q4 FY26 Q4 FY25 Y-o-Y Q3 FY26 Q-o-Q Operating Revenue 5,910 6,432 (8.1%) 4,278 38.1% Expenses 5,652 5,711 (1.03%) 3,961 42.7% EBITDA 258 721 (64.2%) 317 (18.6%) EBITDA Margins (%) 4.37% 11.21% (684) Bps 7.41%
Slide 21: YTD Financial Performance
YTD FINANCIAL PERFORMANCE Empowering Brands, Defining Excellence Particulars (INR Mn) FY26 FY25 Y-o-Y Operating Revenue 18,945 21,709 (12.7%) Expenses 17,806 20,133 (11.6%) EBITDA 1,139 1,576 (27.7%) EBITDA Margins (%) 6.01% 7.26% (125) Bps Other Income 163 211 (22.7%) Depreciation 540 474 13.9% Int
Slide 22: Future Outlook
FUTURE OUTLOOK Empowering Brands, Defining Excellence ❑ Expansion of Opportunities and Client Relationship Optimization • The SDA, LDA, and Components segments present substantial growth potential, comprising key product categories such as Air Fryers, Mixer Grinders, Nutri Blenders, Infrared ICT, Va
Slide 23: Historical Financials
Empowering Brands, Defining Excellence HISTORICAL FINANCIALS www.epackdurable.com Private and confidential | 22
Slide 24: Historical Consolidated Income Statement
HISTORICAL CONSOLIDATED INCOME STATEMENT Empowering Brands, Defining Excellence Particulars (INR Mn) FY22 FY23 FY24 FY25 FY26 Operating Revenue 9,242 15,388 14,196 21,709 18,945 Expenses 8,554 14,362 13,034 20,133 17,806 EBITDA 688 1,026 1,162 1,576 1,139 EBITDA Margins (%) 7.44% 6.67% 8.19% 7.26% 6
Slide 25: Historical Consolidated Balance Sheet
HISTORICAL CONSOLIDATED BALANCE SHEET Empowering Brands, Defining Excellence Particulars (INR Mn) FY23 FY24 FY25 FY26 Particulars (INR Mn) FY23 FY24 FY25 FY26 Equity 3,136 8,922 9,518 9,603 Non-current Assets 5,935 7,673 10,053 11,609 Equity Share Capital 521 958 960 962 A) Property, Plant And Equip
Slide 26: Financial Performance
FINANCIAL PERFORMANCE Empowering Brands, Defining Excellence EBITDA & EBITDA MARGIN (INR MN) PROFIT FOR THE YEAR & PAT MARGIN (INR MN) REVENUE FROM OPERATIONS (INR MN) 551 21,709 1,576 18,945 15,388 1,162 1,139 354 14,196 1,025 320 9,242 688 174 7.4% 8.2% 7.3% 2.5% 6.7% 2.1% 2.5% 6.01% 33 1.9% 0.2%
Slide 27: Expenditure Analysis
EXPENDITURE ANALYSIS Empowering Brands, Defining Excellence Particulars (INR Mn) Q4 FY25 Q4 FY26 Change % FY25 FY26 Change % Cost of Raw Materials 5,205 5,126 (1.5%) 18,177 16,075 (11.6%) Employee Expenses 179 196 9.5% 692 701 1.3% Finance Cost 137 113 (17.5%) 539 609 13.0% Depreciation & Amortizati
Slide 28: Key Ratios
KEY RATIOS Empowering Brands, Defining Excellence Particulars (INR Mn) FY 25 FY26 Net Fixed Asset Turns Net Fixed Assets 6,909 9,091 (Operating Revenue / Average Net Fixed Assets) Net Fixed Asset Turns 3.2 2.4 Trade Receivables Days Trade Receivables 2,981 3,522 (Trade Receivables / Operating Revenu
Slide 29: Capital Market Slide
CAPITAL MARKET SLIDE Empowering Brands, Defining Excellence SHARE PRICE PERFORMANCE 150% 100% 50% 0% -50% -100% Oct-24 Nov-24 Dec-24 Jan-25 Feb-25 Mar-25 Apr-25 May-25 Jun-25 Jul-25 Aug-25 Sep-25 Oct-25 Nov-25 Dec-25 Jan-26 Feb-26 Mar-26 Sensex Epack SHAREHOLDING PATTERN AS ON 31st Mar’2026 MARKET D
Slide 30: Disclaimer
DISCLAIMER Empowering Brands, Defining Excellence EPACK Durable Limited No representation or warranty, express or implied, is made as to, and no reliance should be placed on, the fairness, accuracy, completeness or correctness of the information or opinions contained in this presentation. Such infor
Slide 31: Thank You
Empowering Brands, Defining Excellence Thank You. Learn More About Us: EPACK Durable Limited epackdurable_limited epack_durable EPACK Durable www.epackdurable.com Private and confidential | 30