Epack Durable announces a leadership change

The specific numerical proposed remuneration for Deloitte Haskins & Sells for the upcoming fiscal year and the exact audit fees paid in FY24 are not explicitly reported in the available company filings and annual report excerpts.

Operational Complexity and Capacity Expansion Context

While precise fee figures are a disclosure gap, the company's recent operational scale-up and structural complexity provide the backdrop against which statutory audit scope is determined:

• Capacity Expansion: EPACK expanded its manufacturing capacity by approximately 50% following the commissioning of the USD 30 million Hisense manufacturing facility in Sri City (Andhra Pradesh) across a 10-acre site, adding an annual capacity of 0.75 million units of room air conditioners (RAC) ^[1]. Phase 2 of the facility is planned to add washing machine production ^[2].
• Geographic and Product Diversification: The company commenced manufacturing new components from its Bhiwadi and Sri City facilities and introduced a new product category (air-fryers) in the fourth quarter of FY25, alongside maintaining dedicated R&D centers across Noida, Bhiwadi, Dehradun, and Sri City ^[3].
• Working Capital and Financial Complexity: Operational complexity increased in FY25, evidenced by working capital days rising significantly from 45 days in FY24 to 57 days in FY25, a net debt-to-equity increase from 0.25x to 0.37x, and EBITDA margin compression from 8.19% to 7.26% ^[3].

Auditor Tenure Status

Deloitte Haskins & Sells (Firm Registration No. 015125N) were originally appointed as statutory auditors at the Annual General Meeting held on November 26, 2021, for a term of five consecutive years covering the period up to March 31, 2026 ^[4].

The FY24 Annual Report and independent auditor's report by Deloitte are not reported or available in the current filing dataset. Consequently, whether any 'Emphasis of Matter' paragraphs or Key Audit Matters (KAMs) concerning revenue recognition or inventory valuation were highlighted cannot be verified from the available disclosures.