Summary of Key Information:

Reporting Period (Quarter/Year): Quarter ended June 30, 2026 (Q1 FY27)

Nature of Filing / Announcement: Outcome of Board Meeting under Regulation 30 of SEBI LODR

Audit Opinion:

Clean/Unmodified - The statutory auditors, MSKA & Associates LLP, conducted a limited review and expressed an unmodified conclusion, stating nothing has come to their attention that causes them to believe the statement contains any material misstatement.

Auditor's Comment: No qualifications or modifications affecting earnings quality, internal controls, or going concern.

Key Financial Highlights [in ₹ million]:

Standalone Results:

Quarter ended June 30, 2026 (Unaudited) vs. June 30, 2025 (Unaudited) vs. March 31, 2026 (Audited):

  • Revenue from Operations: ₹987.16 (Q1 FY27) vs ₹836.30 (Q1 FY26) vs ₹874.33 (Q4 FY26) | YoY Growth: 18.0%
  • Total Income: ₹1,157.76 (Q1 FY27) vs ₹904.59 (Q1 FY26) vs ₹1,019.78 (Q4 FY26)
  • Net Profit: ₹349.62 (Q1 FY27) vs ₹187.12 (Q1 FY26) vs ₹228.84 (Q4 FY26) | YoY Growth: 86.8%
  • EPS (Basic and Diluted): ₹2.48 (Q1 FY27) vs ₹1.42 (Q1 FY26) vs ₹1.62 (Q4 FY26)
  • Other Equity: ₹9,489.54 (as of March 31, 2026)
  • Paid-up Equity Share Capital: ₹281.87 (Face value of ₹2 each, fully paid up)

Debt and Cash: Not explicitly disclosed in the provided results summary.

Segment-wise Performance [in ₹ million]:

Segment Revenue for Q1 FY27 (Unaudited):

  • Gases, related products & services: ₹973.57
  • Project Engineering: ₹13.59
  • Total Segment Revenue: ₹987.16

Segment Results (Profit) for Q1 FY27 (Unaudited):

  • Gases, related products & services: ₹367.01
  • Project Engineering: ₹3.04
  • Total Segment Results: ₹370.05

Segment Assets as of June 30, 2026 (Unaudited):

  • Gases, related products & services: ₹8,058.29
  • Project Engineering: ₹83.69
  • Unallocated: ₹5,361.03
  • Total Assets: ₹13,503.01

Segment Liabilities as of June 30, 2026 (Unaudited):

  • Gases, related products & services: ₹1,874.26
  • Project Engineering: ₹3.90
  • Unallocated: ₹1,502.91
  • Total Liabilities: ₹3,381.16

The Gases segment is the primary driver of both revenue and profit.

Corporate Actions:

Dividend: Not declared in this announcement.

Share Split/Bonus/Buyback: Not announced.

Other Significant Information:

IPO Proceeds Utilization (as of June 30, 2026):

The company concluded its IPO in the previous year (allotment on June 27, 2025). The utilization of fresh issue proceeds (net ₹3,731.36 million) is as follows:

  • Repayment of borrowings: ₹2,100.00 million (100% utilized as proposed)
  • Setting up a 220 TPD ASU at Uluberia-II: ₹623.58 million utilized out of ₹1,045.00 million proposed (₹421.42 million unutilized)
  • General corporate purposes: ₹426.02 million utilized out of ₹586.36 million (₹160.34 million unutilized)
  • Total Utilized: ₹3,149.60 million | Total Unutilized: ₹581.76 million

The unutilized amount is held in Other bank balances, including fixed deposits (₹436.76 million) and a designated current account (₹145.00 million).

Consolidation:

The preparation of consolidated financial results is not applicable as the Company does not have any Subsidiary/Associate/Joint Venture.