Investor Presentation

EPACK DURABLE LIMITED Regd. Off.: 61-B, Udyog Vihar, Surajpur, Kasna Road, Greater Noida, Gautam Buddha Nagar -201306, U.P. Corp. Off.: 7th Floor, Riana Aureus, Plot No. 51-52, Sector-136, Noida, Gautam Buddha Nagar-201304, U.P. CIN: L74999UP2019PLC116048, Ph. No.: +91- 9217307031, Email ID: info_ed@epack.in, Website: www.epackdurable.com October 29, 2026 BSE Limited National Stock Exchange of India Limited Listing Department Listing Department 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: 544095 Symbol: EPACK ISIN: INE0G5901015 ISIN: INE0G5901015 Subject: Investor Presentation on the Unaudited Standalone and Consolidated Financial Results of the Company for the Quarter and Half Year ended September 30, 2026 Dear Sir/Ma’am, Pursuant to Regulation 30 read with Schedule III of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, please find enclosed herewith Investor Presentation on the Unaudited Standalone and Consolidated Financial Results of the Company for the Quarter and Half Year ended September 30, 2026. A copy of same shall also be posted on the website of the Company at www.epackdurable.com We request you to kindly take this on your record and oblige. ThanEkPiAnCg KY oDuu rable Limited Esha Gupta Company Secretary and Compliance Officer Encl. As above. W Add. 1 : C - 5, 6 & 7, UPSIDC Industrial Area, Selaqui, Dehradun, Uttarkhand-248011 o Add. 2 : Plot No. A1-A2, D6-D7-D8, Elcina Electronics Manufacturing Cluster, Industrial Area, Salarpur, Bhiwadi, r Alwar, Rajasthan-301019 k Add. 3 : Electronic Manufacturing Cluster, EMC Road, 850, EMC-1st Avenue, Sri City, Cherivi, Sathyavedu Mandal, s Sri City, Chittoor, Andhra Pradesh-517646 EARNINGS PRESENTATION Q2 FY27 EPACK Durable Limited Empowering Brands, Defining Excellence Quarter ended 30 September 2026 | Results approved 29 October 2026 www.epackdurable.com EPACK Durable Limited | Q2 FY27 Earnings Presentation 1 Contents Q2 FY27 Performance Executive summary, segments & financials Strategy & Outlook Diversification journey, capex, focus on the core and forward roadmap Company at a Glance Business snapshot, product portfolio & capabilities Historical Financials & Capital Market Income statement, balance sheet, ratios & shareholding EPACK Durable Limited | Q2 FY27 Earnings Presentation 2 Q2 FY27 Performance Record half-year revenue, diversification at work, like-for-like margin up EPACK Durable Limited | Q2 FY27 Earnings Presentation 3 Executive Summary Q2 FY27 PERFORMANCE REVENUE EBITDA EBITDA MARGIN PAT ₹4,393* Mn ₹71* Mn 1.62% ₹(251) Mn +106.0% YoY vs ₹5 Mn in Q2 FY26 | +₹146 Mn ex-PLI +139 bps YoY | +527 bps ex-PLI vs ₹(222) Mn in Q2 FY26 H1 FY27 PERFORMANCE REVENUE EBITDA EBITDA MARGIN PAT ₹13,253* Mn ₹621* Mn 4.69% ₹(133) Mn +10.1% YoY | +76.9% ex-PLI +51.3% YoY -175 bps YoY | +58 bps ex-PLI vs ₹6 Mn in H1 FY26 Highlights Watch-points • Highest-ever half-year revenue of ₹13,253 Mn, up 51.3% YoY; Q2 revenue • Reported H1 EBITDA margin is 175 bps lower, as H1 FY26 included ₹213 Mn more than doubled to ₹4,393 Mn. of PLI income; none accrued in FY27. • Diversification at work: in Q2, SDA & LDA (₹1,686 Mn) overtook RAC (₹1,612 • H1 PAT of ₹(133) Mn vs ₹6 Mn: depreciation (+₹84 Mn) and finance cost Mn); non-RAC was 63% of revenue. (+₹44 Mn) rose with new capacity, other income fell ₹71 Mn and JV losses rose ₹36 Mn. • Like-for-like (excluding PLI in the base), H1 EBITDA rose 76.9% and margin expanded 58 bps. * No PLI income accrued in Q2 FY27 or H1 FY27; Q2 FY26 and H1 FY26 included ₹80 Mn and ₹213 Mn respectively. EPACK Durable Limited | Q2 FY27 Earnings Presentation 4 Revenue Analysis — by Segment Segment (₹ Mn) Q2 FY27 Q2FY26 YoY Segment (₹ Mn) H1 FY27 H1 FY26 YoY RAC 1,612 617 +161.2% RAC 7,833 4,944 +58.4% SDA & LDA 1,686 1073 +57.1% SDA & LDA 3,000 1,851 +62.1% Components 475 327 +45.5% Components 1,328 1,436 -7.5% Others 621 116 +435.4% Others 1,092 526 +107.6% Total Operating Revenue 4,393* 2,133# +106.0% Total Operating Revenue 13,253* 8,757# +51.3% What drove the top line • H1: RAC grew 58.4% on peak-season demand and customer share gains; SDA & LDA grew 62.1%, led by air fryers and washing machines. • Q2: revenue more than doubled on a soft base (Q2 FY26 was hit by unseasonal rains and the GST-transition destocking); SDA & LDA overtook RAC. • Components were down 7.5% in H1 on a high base but grew 45.5% in Q2; Others more than doubled. * The Company has not accrued any PLI income during the H1 FY27. # The Company had accrued PLI income of ₹ 213 Mnduring the H1 FY26. EPACK Durable Limited | Q2 FY27 Earnings Presentation 5 Quarterly Financial Performance Particulars (₹ Mn) Q2 FY27 Q2 FY26 YoY Q1 FY27 QoQ At a glance Operating Revenue 4,393# 2,133## +106.0% 8,860# -50.4% Total Expenses 4,322 2,128 +103.1% 8,310 -48.0% REVENUE EBITDA 71# 5 +1,320.0% 550# -87.1% ₹4,393# Mn EBITDA Margin (%) 1.62% 0.23% +139 bps 6.21% -459bps +106.0% YoY Other Income 18 62 -71.0% 17 +5.9% EBITDA Depreciation 180 135 +33.3% 166 +8.4% ₹71# Mn Finance Costs 203 202 +0.5% 202 +0.5% vs ₹5 Mn in Q2 FY26 (+₹146 Mn ex-PLI) Share of JV Loss (32) (16) +100.0% (23) +39.1% Profit Before Tax (326) (286) n.m. 176# n.m. EBITDA MARGIN Tax (75) (64) n.m. 58 n.m. 1.62% Profit After Tax (251) (222) n.m. 118 n.m. +139 bps YoY (+527 bps ex-PLI) PAT Margin (%) -5.71% -10.41% +470 bps 1.33% -704 bps Diluted EPS (₹)* (2.60) (2.32) n.m. 1.23 n.m. ₹(251) Mn vs ₹(222) Mn in Q2 FY26 * EPS not annualised. n.m. = not meaningful. # The Company has not accrued any PLI income during the Q1 FY27 and Q2 FY27. ## The Company had accrued PLI income of ₹ 133 Mnduring the Q1 FY26 and ₹ 80 Mnduring the Q2 FY26. EPACK Durable Limited | Q2 FY27 Earnings Presentation 6 Half Yearly Financial Performance Particulars (₹ Mn) H1 FY27 H1 FY26 YoY At a glance Operating Revenue 13,253# 8,757## +51.3% Total Expenses 12,632 8,193 +54.2% REVENUE EBITDA 621# 564## +10.1% ₹13,253# Mn EBITDA Margin (%) 4.69% 6.44% -175 bps +51.3% YoY Other Income 35 106 -67.0% EBITDA Depreciation 346 262 +32.1% ₹621# Mn Finance Costs 405 361 +12.2% +10.1% YoY (+76.9% ex-PLI) Share of JV Loss (55) (19) +189.5% Profit Before Tax (150) 28 n.m. EBITDA MARGIN Tax (17) 22 n.m. 4.69% Profit After Tax (133) 6 n.m. -175 bps YoY (+58 bps ex-PLI) PAT Margin (%) -1.00% 0.07% -107 bps Diluted EPS (₹)** (1.38) 0.07 n.m. PAT ₹(133) Mn ** EPS not annualised. n.m. = not meaningful. # The Company has not accrued any PLI income during the H1 FY27. ## The Company had accrued PLI income of ₹ 213 Mnduring the H1 FY26. EPACK Durable Limited | Q2 FY27 Earnings Presentation 7 Expenditure Analysis H1 cost growth YoY (%) —gold = faster than revenue (+51.3%) Q2 Change H1 H1 Change Particulars (₹ Mn) Q2 FY27 FY26 % FY27 FY26 % Cost of Goods Sold 3,829 1,798 +113.0% 11,444 7,385 +55.0% 55 Employee Expenses 193 138 +39.9% 430 337 +27.6% Finance Cost 203 202 +0.5% 405 361 +12.2% Depreciation & 180 135 +33.3% 346 262 +32.1% 12 Amortisation Other Expenses 300 192 +56.3% 758 471 +60.9% COGS Employee Finance D&A Other exp EPACK Durable Limited | Q2 FY27 Earnings Presentation 8 Strategy & Outlook Diversification, capacity and the roadmap to margin recovery EPACK Durable Limited | Q2 FY27 Earnings Presentation 9 STRATEGY & OUTLOOK Diversification Journey Revenue mix (% of operating revenue) Top 2 Customers concentration (% of revenue) 14 13 15 24 18 58 14 13 46 23 37 73 72 55 59 FY23 FY24 FY25 FY26 H1 FY27 FY23 FY24 FY25 FY26 H1 FY27 RAC SDA & LDA Components & Others The structural shift —read through the seasonality • Non-RAC share of revenue rose from 20% (FY23) to 45% (FY26). H1 is seasonally RAC-heavy, yet non-RAC revenue grew 42% YoY to ₹5,420 Mn in H1 FY27 —and was 63% of revenue in Q2 FY27. • Top-2 customer concentration has fallen from 72% (FY23) to 32% (H1 FY27): a broader, de-risked customer base. EPACK Durable Limited | Q2 FY27 Earnings Pre [Showing first 8,000 characters — download PDF for full document]