Board Approvals

The Board transacted and approved the following matters:

1. The Un-Audited Financial Results of the Company for the Second Quarter and half year ended September 30, 2026, pursuant to Regulation 33 of SEBI (LODR) Regulations, 2015.

2. Approved the Limited Review Report on the Unaudited Financial Results of the Company for the Second Quarter and half year ended September 30, 2026.

Financial Results Overview (₹ in Lakhs, except EPS)

Quarter Ended 30.09.2026:

  • Income from Operations: ₹76.11
  • Total Revenue: ₹76.11 (no other income)
  • Total Expenses: ₹71.56
  • Purchase of Stock-in-Trade: ₹68.05
  • Employee Benefit Expenses: ₹2.60
  • Other Expenses: ₹0.91
  • Profit before Tax and Exceptional Items: ₹4.55
  • Tax Expenses (Current Tax): ₹1.14
  • Net Profit after Tax: ₹3.41
  • Total Comprehensive Income: ₹3.41
  • Basic and Diluted EPS: ₹0.05

Quarter Ended 30.06.2026:

  • Income from Operations: ₹90.80
  • Total Revenue: ₹90.80
  • Total Expenses: ₹85.06
  • Profit before Tax: ₹5.75
  • Tax Expenses: ₹1.49
  • Net Profit after Tax: ₹4.25
  • EPS: ₹0.05

Quarter Ended 30.09.2025:

  • Income from Operations: ₹121.41
  • Other Income: ₹16.12
  • Total Revenue: ₹137.53
  • Total Expenses: ₹118.47
  • Profit before Tax: ₹19.06
  • Net Profit after Tax: ₹19.06
  • Total Comprehensive Income: ₹1.61
  • EPS: ₹0.02

Half Year Ended 30.09.2026:

  • Income from Operations: ₹166.91
  • Total Revenue: ₹166.91
  • Total Expenses: ₹156.61
  • Profit before Tax: ₹10.30
  • Tax Expenses: ₹2.63
  • Net Profit after Tax: ₹7.67
  • Total Comprehensive Income: ₹7.67
  • EPS: ₹0.02

Half Year Ended 30.09.2025:

  • Income from Operations: ₹672.25
  • Other Income: ₹40.11
  • Total Revenue: ₹713.36
  • Total Expenses: ₹641.64
  • Profit before Tax: ₹71.72
  • Net Profit after Tax: ₹71.72
  • EPS: ₹0.02

Year Ended 31.03.2026 (Audited):

  • Income from Operations: ₹672.24
  • Other Income: ₹40.09
  • Total Revenue: ₹712.33
  • Total Expenses: ₹641.60
  • Profit before Tax: ₹70.73
  • Tax Expenses: ₹18.35
  • Net Profit after Tax: ₹52.38
  • Total Comprehensive Income: ₹52.38
  • EPS: ₹0.56

Capital Structure

  • Paid-up Equity Share Capital (Face Value ₹10/- each): ₹933.10 lakhs (consistent across all periods)
  • Other Equity (excluding revaluation reserve): ₹229.48 lakhs as of 30.09.2026

Business Segment Information

The Company operates in one business segment: Commodity Trading Business.

Auditor's Review Report

Vijay Darji and Associates, Chartered Accountants (Firm Registration No.: 118614W), issued an independent review report stating that based on their review, nothing has come to their attention that causes them to believe that the Statement contains any material misstatement. The review was conducted in accordance with Standard on Review Engagements (SRE) 2410 issued by ICAI.

Additional Information

  • The Statement of Results and Limited Review Report are available on the Company's website at www.ganonproducts.com and on BSE website at www.bseindia.com
  • Figures for previous periods have been reclassified/regrouped wherever necessary to conform to current period's classification