EPACK Durable IPO: The Good and The Bad

About the company

EPACK Durable is India’s second-largest room air conditioner original design manufacturer (in terms of volume). It also manufactures small home appliance.

IPO details

Post IPO

Financial history

Key ratios

The positives

It is the second-largest room air conditioner manufacturer in terms of the number of units manufactured through the ODM route in FY23.

The positives

Backward integration. It manufactures all the required components at the same location, reducing travel costs and improving operating margins.

The negatives

Revenue concentration. Its top 5 customers accounted for around 80 per cent of H1 FY24 revenue and about 83 per cent of FY23 revenue.

The negatives

High working capital requirement. It has a high cash conversion cycle (around 82 days in FY23) and may have to rely on debt for working capital requirements.

Risk report

Is the company's net debt-to-equity ratio less than one? Yes. Its net debt-to-equity ratio, as of September 2023, was 0.9 times.

To read the full risk report,