Bhagawati Oxygen Limited disclosed its unaudited financial results for the quarter and half year ended 30th September, 2026 through a regulatory filing to the Bombay Stock Exchange. The results were approved by the Board of Directors at a meeting held on 13th November, 2026 from 02:30 PM to 04:30 PM, pursuant to Regulation 30 read with Part A of Schedule III of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015.

Financial Performance - Quarter Ended 30th September, 2026

  • Total Income: ₹53.91 lakh (Revenue from Operations: ₹29.78 lakh, Other Income: ₹24.43 lakh)
  • Total Expenses: ₹48.90 lakh (Employee Benefits: ₹21.37 lakh, Depreciation: ₹1.53 lakh, Finance Costs: ₹1.53 lakh, Power & Fuel: ₹0.25 lakh, Other Expenses: ₹24.22 lakh)
  • Profit Before Tax: ₹5.01 lakh
  • Tax Expense: ₹0.40 lakh (Deferred Tax)
  • Net Profit: ₹4.61 lakh
  • Total Comprehensive Income: ₹4.61 lakh
  • Paid-up Equity Share Capital: ₹231.30 lakh (Face Value: ₹10 per share)

Financial Performance - Half Year Ended 30th September, 2026

  • Total Income: ₹74.77 lakh (Revenue from Operations: ₹42.98 lakh, Other Income: ₹31.79 lakh)
  • Total Expenses: ₹107.30 lakh
  • Loss Before Tax: ₹32.53 lakh
  • Tax Benefit: ₹4.20 lakh (Deferred Tax)
  • Net Loss: ₹28.33 lakh
  • Total Comprehensive Loss: ₹28.33 lakh

Comparative Figures

Quarter Comparison (YoY):

  • Q2 FY26 Total Income: ₹59.39 lakh vs Q2 FY27: ₹53.91 lakh
  • Q2 FY26 Net Profit: ₹41.25 lakh vs Q2 FY27: ₹4.61 lakh

Half Year Comparison (YoY):

  • H1 FY26 Total Income: ₹101.60 lakh vs H1 FY27: ₹74.77 lakh
  • H1 FY26 Net Profit: ₹7.98 lakh vs H1 FY27: Net Loss of ₹28.33 lakh

Segment-wise Performance (Quarter Ended 30th September, 2026)

  • Gases Segment: Revenue ₹24.43 lakh, Segment Loss ₹19.87 lakh
  • Power Segment: Revenue ₹29.78 lakh, Segment Profit ₹26.37 lakh
  • Total Segment Results: Profit of ₹6.50 lakh before interest and tax

Assets and Liabilities Position as at 30th September, 2026

  • Total Assets: ₹1,012.79 lakh (Non-Current: ₹804.99 lakh, Current: ₹207.80 lakh)
  • Property, Plant and Equipment: ₹149.67 lakh
  • Financial Assets: ₹176.96 lakh (Investments)
  • Total Equity: ₹696.89 lakh (Share Capital: ₹231.36 lakh, Other Equity: ₹465.59 lakh)
  • Total Liabilities: ₹315.90 lakh

Cash Flow Statement (Half Year Ended 30th September, 2026)

  • Net Cash from Operating Activities: ₹19.76 lakh
  • Net Cash used in Investing Activities: ₹(7.51) lakh
  • Net Cash used in Financing Activities: ₹(13.06) lakh
  • Net Change in Cash & Equivalents: ₹(0.84) lakh

Important Notes

1. The financial results were prepared in accordance with Regulation 33 of SEBI LODR Regulations, reviewed by the Audit Committee, approved by the Board, and reviewed by statutory auditors Chaturvedi & Co. LLP.

2. The company's gas plant has been closed since October 2021 as the supply contract with Hindustan Copper Ltd (HCL) expired on 31st October, 2021 and was not renewed. The minimum offtake guarantee amount receivable from HCL is subjudiced, and the company has preferred arbitration. The Hon'ble High Court has appointed a sole arbitrator to adjudicate disputes from March 2020 to October 2021 between HCL and the company.

3. Comparative figures have been rearranged/regrouped to conform to current period's classification.

4. The results are available on the company's website (www.globalbol.com) and BSE website.