<p>This study investigated the damage and heat generation behavior of epoxy resin during ultra-low temperature impact to explain the material ‘s compatibility with liquid oxygen. A thermo-mechanical constitutive model was developed, incorporating hydrostatic pressure sensitivity and exponential stiffness degradation to simulate damage propagation. A heat generation model based on plastic work and fracture energy was also established to describe heat generation behavior. The model was first verified by simulating low-temperature tensile and compressive behaviors of Bisphenol F epoxy resin, with numerical predictions showing good agreement with experimental results. Ultra-low temperature impacts of epoxy resin specimens with 98 J energy were then simulated. The damage patterns closely matched experimental observations. High-temperature hotspots appeared around the impact crater edges and at the center of the samples, aligning with experimental findings. When the impactor tilted, the hotspot temperature at the crater edge increased with the impact angle, while the temperature at the center decreased. Additionally, surface roughness significantly increased hotspot temperature under low-temperature impact. These findings enhance the understanding of epoxy resin ‘s behavior in extreme environments and provide valuable insights for applications involving liquid oxygen.</p>