EPACK Durable Limited has informed the Exchange about re-appointment of Internal Auditors for the Financial Year 2026-27.

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 BSE Limited (“BSE”) National Stock Exchange of India LimiteAdu g(u“NstS 1E1”), 2026 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: Outcome of Board Meeting held on August 11, 2026 Dear Sir/Madam, Pursuant to Regulation 30 read with Part A of Schedule III and Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, as amended and relevant SEBI Circulars issued from time to time (“SEBI Listing Regulations”), we wish to inform you that the Board of Directors of the Company, at its meeting held today i.e., August 11, 2026, have inter alia, considered and approved, the following matters: I. Standalone and Consolidated Unaudited Financial Results The StandaloAnnen aenxdu Creo nAs.olidated Unaudited Financial Results of the Company for the quarter ended June 30, 2026, together with the Limited Review Reports issued by the Statutory Auditors thereon, are enclosed herewith as II. Re- appointment of Internal Auditor Based on the recommendation of the Audit Committee, the Board has approved the re- appointment of M/s Ernst & Young LLP as the Internal Auditor of the Company for the Financial Year 2026 -27. The disclosures required under Regulation 30 of the SEBI Listing Regulations read with SEBI Master Annexure B Circular No. SEBI/HO/49/14/14(7)2025-CFD-POD2/I/3762/2026 dated January 30, 2026, are enclosed as . The Board meeting commenced at 03:32 P.M. and concluded at 04:42 P.M. This information is also being uploaded on the website of the Company at www.epackdurable.com You are requested to take the same on record. ThanEkPiAnCg KY oDuu, r able 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 Annexure - A Deloitte Chartered Accountants 7th Floor Building 10 Tower B Haskins & Sells DLF Cyber City Complex DLF City Phase II Gurugram-122 002 Haryana, India Tel: +91 124 679 2000 Fax: +91 124 679 2012 INDEPENDENT AUDITOR'S REVIEW REPORT ON REVIEW OF INTERIM CONSOLIDATED FINANCIAL RESULTS TO THE BOARD OF DIRECTORS OF EPACK DURABLE LIMITED 1. We have reviewed the accompanying Statement of Consolidated Unaudited Financial Results of EPACK DURABLE LIMITED and its subsidiaries (the Holding Company and its subsidiaries together referred to as "the Group"), and its share of the net loss after tax and total comprehensive loss of its Joint venture for the quarter ended June 30, 2026 ("the Statement") being submitted by the Holding Company pursuant to the requirement of Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, as amended (''the LODR Regulations"), 2. This Statement, which is the responsibility of the Holding Company's Management and approved by the Holding Company's Board of Directors, has been prepared in accordance with the recognition and measurement principles laid down in the Indian Accounting Standard 34 "Interim Financial Reporting" ("Ind AS 34"), prescribed under Section 133 of the Companies Act, 2013 read with relevant rules issued thereunder and other accounting principles generally accepted in India and in compliance with Regulation 33 of the LODR Regulations. Our responsibility is to express a conclusion on the Statement based on our review. 3. We conducted our review of the Statement in accordance with the Standard on Review Engagements (SRE) 2410 "Review of Interim Financial Information Performed by the Independent Auditor of the Entity", issued by the Institute of Chartered Accountants of India (!CAI). A review of interim financial information consists of making inquiries, primarily of Holding Company's personnel responsible for financial and accounting matters and applying analytical and other review procedures. A review is substantially less in scope than an audit conducted in accordance with Standards on Auditing specified under Section 143(10) of the Companies Act, 2013 and consequently does not enable us to obtain assurance that we would become aware of all significant matters that might be identified in an audit. Accordingly, we do not express an audit opinion. We also performed procedures in accordance with the circular issued by the SEBI under Regulation 33(8) of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, as amended, to the extent applicable. 4. The Statement includes the results of the following entities: • EPACK Durable Limited (Holding Company) • EPACK Manufacturing Technologies Private Limited (Subsidiary) • Bumjin India Audio Products Private Limited (Subsidiary) • EPACK Electronic Components Private Limited (Subsidiary) • EPACK Durable Global Sales L.L.C.- FZ (Subsidiary) • Epavo Electricals Private Limited (Joint Venture Company) 5. Basis for Qualified Conclusion As stated in Note 3 of the Statements, trade receivables of Holding Company include disputed balance of Rs. 1,961 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. L-Consolidated/June 30, 2026/Regulation 33 Page 1 of 2 Deloitte Haskins & Sells Considering the matter is under legal dispute and in the absence of sufficient appropriate evidence regarding assessment of customer's 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. This matter was also qualified in our report on the consolidated financial results for the quarter and year ended March 31, 2026. 6. Qualified Conclusion Based on our review conducted and procedures performed as stated in paragraph 3 above and based on the consideration of the review reports of the other auditors referred to in paragraph 7 below, except for the possible effects of the matter described in paragraph 5 above, nothing has come to our attention that causes us to believe that the accompanying Statement, has not been prepared in accordance with the recognition and measurement principles laid down in the aforesaid Indian Accounting Standard and other accounting principles generally accepted in India, and has not disclosed the information required to be disclosed in terms of Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, as amended, including the manner in which it is to be disclosed, or that it contains any material misstatement. 7. We did not review the financial results of two (2) subsidiaries included in the consolidated financial results, whose financial information reflect total revenues of Rs. Nil for the quarter ended June 30, 2026, total net loss after tax of Rs. 0.80 Lakhs for the quarter ended June 30, 2026 and total comprehensive loss of Rs 0.80 Lakhs for the quarter ended June 30, 2026, as considered in the Statement. The consolidated financial results [Showing first 8,000 characters — download PDF for full document]