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    EPACK Durable Limited

    EPACKGood
    Consumer Durables·3 Feb 2025
    Management Summary

    Epack Durable delivered strong revenue growth in Q3 and 9M FY25, driven by industrial tailwinds and new customer additions. While EBITDA growth was modest in Q3 due to underutilization costs at the new Sri City plant, management expects significant improvements as the plant ramps up to 50% utilization by year-end. The company is actively diversifying its product portfolio with new launches in washing machines and small appliances, aiming to reduce reliance on the RAC segment and enhance overall margins and asset turnover.

    Highlights

    8
    • Q3 FY25 Revenue from operations stood at INR 377 crores, up 35% YoY.

    • Q3 FY25 EBITDA was INR 24 crores, increasing by 1.3% YoY, with an EBITDA margin of 6.37%.

    • Q3 FY25 Net Profit was approximately INR 2.5 crores.

    • 9M FY25 Revenue from operations reached INR 1,528 crores, up 71% YoY.

    • 9M FY25 EBITDA was INR 86 crores, up 41% YoY, with an EBITDA margin of 5.60%.

    • 9M FY25 Net Profit increased by 132% YoY to INR 17 crores, with a PAT margin of 1.14%.

    • Room AC segment contributed 66% of Q3 revenue, growing 37% YoY, while overall dependence on RAC reduced.

    • Sri City facility utilization is currently 15%-20% but targeted to reach 50% by end of calendar year 2025.

    What Changed2

    vs Q4 FY25

    Guidance items11 → 19 (+8)Risks discussed4 → 3 (-1)
    Key financials

    Metrics

    9

    Periods

    2

    Q3 FY25

    4
    • Revenue
      ₹377 Cr
      YoY+35%
    • EBITDA
      ₹24 Cr
      YoY+1.3%
    • EBITDA Margin
      6.4%
    • Net Profit
      ₹2.5 Cr

    9M FY25

    5
    • Revenue
      ₹1,528 Cr
      YoY+71%
    • EBITDA
      ₹86 Cr
      YoY+41%
    • EBITDA Margin
      5.6%
    • Net Profit
      ₹17 Cr
      YoY+132%
    • PAT Margin
      1.1%

    Segment breakdown

    Product Business
    98% Revenue Contribution (Q3 FY25)
    Room AC Segment
    66% Revenue Contribution (Q3 FY25)37% YoY Growth (Q3 FY25)₹1,240 Cr Revenue (9M FY25)
    Component Business
    6% Revenue Contribution (9M FY25)14% Revenue Contribution (Q3 FY25)
    Exports
    4% AC Revenue Contribution (Current FY)
    List

    Guidance & targets

    19
    CategoryTargetPriority
    Profitability
    EBITDA Margin
    7.25%-7.5%
    Medium
    Profitability
    PAT Margin
    Improvement
    Medium
    Profitability
    ROE/ROCE
    15%-16%
    High
    Profitability
    EBITDA Margin
    beyond 7.5%
    Medium
    Capacity
    Sri City Capacity Utilization
    50%
    High
    Capacity
    Washing Machine Capacity
    100,000 per month (1 million annualized)
    High
    Capacity
    RAC Capacity Utilization
    60%-65%
    High
    New Product Launch
    Hisense AC Production Start
    Q3 FY26 (Aug-Sep)
    High
    New Product Launch
    Washing Machine Mass Production Start
    Q1 FY26
    High
    New Product Launch
    Air Fryers Production Start
    mid-March 2025
    High
    Volume
    Cooler Production
    60,000-70,000 per month (2.5 lakh annualized)
    High
    Working Capital
    Working Capital Requirement
    INR 350-360 crores
    High
    Revenue
    EPAVO Motors Revenue
    Rs. 150 crores
    High
    Revenue
    Overall Revenue
    INR 2,150 crores plus
    High
    PLI
    PLI Receivable (Previous FY)
    INR 30 crores
    High
    PLI
    PLI Accrued (9M FY25)
    INR 28 crores (out of INR 37 crores allowed)
    High
    Product Mix
    RAC Revenue Contribution
    60%-65%
    High
    Product Mix
    Component Revenue Contribution
    12%-15%
    High
    Efficiency
    Asset Turnover Ratio
    3.5-4x
    High

    Risks & concerns

    3
    RiskSeverity

    Supply Chain Disruptions (Copper)

    Q3 FY25 saw disruptions in critical raw material copper due to lack of local supply and BIS approval issues for Chinese manufacturers, though normalization is expected with recent BIS approvals for foreign suppliers.Management acknowledged

    medium

    Future Compressor Supply Chain Issues

    Potential disruptions from June onwards if some compressor suppliers lose BIS certificates, though domestic capacity is expected to increase within 12-18 months to meet demand.Management acknowledged

    medium

    Sri City Plant Underutilization

    The new Sri City facility is currently operating at 15%-20% utilization, leading to higher costs and impacting EBITDA growth, but is expected to reach 50% utilization by end of calendar year 2025 as client approvals are secured.Management acknowledged

    medium

    Q&A highlights

    3

    “By end of this calendar year, we will definitely see the Sri City facility, reaching its normalized capacity utilization to around 50% from current 15%-20% utilization... by September, we foresee that we should start the OEM production of air-condition... washing machine will be rolled out earlier, around Q2 of the next financial year.”

    Addresses the drag on margins from the new plant and provides specific timelines for new product launches, crucial for future growth and margin improvement.

    asked by Aniruddha Joshi

    3 min read6 chapters

    Detailed Narrative

    01

    Q3 FY25 Performance Overview

    Epack Durable reported a strong Q3 FY25 with revenue from operations at INR 377 crores, marking a 35% year-on-year increase. EBITDA stood at INR 24 crores, growing by 1.3% YoY, with an EBITDA margin of 6.37%. Net profit for the quarter was approximately INR 2.5 crores. For the nine months ended December 31, 2024, revenue reached INR 1,528 crores (up 71% YoY), EBITDA was INR 86 crores (up 41% YoY) with a 5.60% margin, and net profit surged 132% YoY to INR 17 crores, achieving a PAT margin of 1.14%.

    02

    Sri City Plant Ramp-up and Margin Impact

    The new Sri City facility, operational since January 2024, is currently utilized at 15%-20% of its capacity, which has contributed to lower EBITDA growth on a year-on-year basis due to higher associated costs. Management expects the plant to reach a normalized capacity utilization of around 50% by the end of calendar year 2025. Client validation and approval processes for the new facility caused initial delays, but these are now largely resolved, and utilization is expected to improve significantly in Q4 FY25 and subsequent quarters.

    03

    Product Diversification and New Launches

    The company's diversification strategy is gaining traction, with product business contributing 98% of total revenue in Q3 FY25. While Room AC remains a core segment, contributing 66% of revenue (up 37% YoY), the overall dependence on RAC has reduced. Epack Durable is targeting to start Hisense AC production at its new Sri City subsidiary around Q3 FY26 (August-September 2025). Mass production for washing machines is slated for Q1 FY26, with a ramp-up to 100,000 units per month (1 million annualized) in FY26. Production of air fryers is expected to commence by mid-March 2025, further expanding the small appliance portfolio.

    04

    Supply Chain and Raw Material Outlook

    The company faced supply chain disruption🌐s in Q3 FY25, particularly concerning copper availability due to issues with BIS approvals for Chinese manufacturers. While this has impacted the industry, BIS approvals for some foreign suppliers are now granted, which is expected to normalize📎 copper supply in the short term. Regarding compressors, management anticipates sufficient domestic capacity development within the next 12-18 months, with no plans for Epack Durable to manufacture compressors in the next 3-4 years.

    05

    Financial Outlook and Capital Allocation

    Epack Durable maintains its FY25 revenue guidance of INR 2,150 crores plus, with an EBITDA margin target of 7.25%-7.5%. The company aims to improve its ROE/ROCE to 15%-16% by FY27-28 onwards, driven by better capacity utilization and product mix. Working capital requirements are projected to be around INR 350-360 crores for Q4 FY25, with no fresh debt required for capex. The gross block currently stands at INR 850 crores, and the asset turnover ratio is expected to improve from 2.5-2.75 to 3.5-4x in the next 2-3 years.

    06

    Component Business and Exports Growth

    The component business is a growing segment, contributing almost 6% to total revenue in 9M FY25 and 14% in Q3 FY25. The company targets INR 190-200 crores in component revenue for the current financial year and expects its contribution to rise to 12%-15% in the medium term (next 2-3 years). Exports have also seen significant growth, now accounting for 4% of total AC revenue in 9M FY25, up from 1%-2% previously, with expectations for continued strong growth in the next 3-4 years due to cost leadership.

    This is an AI-generated summary of a publicly available earnings call transcript. It is for informational purposes only and does not constitute investment advice, a recommendation, or an endorsement. inve.money is not a SEBI-registered investment advisor. Please consult a qualified financial advisor before making any investment decisions.