Board Meeting Details

The Board of Directors meeting was held on August 13, 2026, commencing at 3:30 PM and concluding at 4:45 PM. The meeting approved five items:

1. Unaudited Financial Results for Q1 FY27 (quarter ended June 30, 2026) as recommended by the Audit Committee, along with Limited Review Report of Statutory Auditors

2. Board's Report for financial year 2025-2026

3. 34th Annual General Meeting to be held on Monday, September 28, 2026, at 12:00 PM through VC/OAVM

4. Register of Members and Share Transfer Books to remain closed from September 22, 2026 to September 28, 2026 (both days inclusive) for AGM purposes

5. Appointment of M/s. B SS & Associates, Company Secretaries as Scrutinizer and KFin Technologies Limited as agency for e-voting and video conferencing facilities

Financial Results Summary (Amounts in ₹ Lakhs)

Income Statement Performance

Quarter Ended June 30, 2026 (Unaudited) vs Comparative Periods:

  • Revenue from operations: ₹1,410.71 (vs ₹1,014.26 in Q1 FY26 and ₹1,124.46 in Q4 FY26)
  • Other income: ₹52.33 (vs ₹50.68 in Q1 FY26 and ₹9.25 in Q4 FY26)
  • Total Income: ₹1,463.04 (vs ₹1,064.94 in Q1 FY26 and ₹1,133.71 in Q4 FY26)

Expense Breakdown:

  • Purchase of stock in trade: ₹1,374.08
  • Change in inventories: (₹76.46)
  • Employee benefit expenses: ₹43.39
  • Finance costs: ₹1.28
  • Depreciation and amortization: ₹36.06
  • Other expenses: ₹79.68
  • Total Expenses: ₹1,458.02

Profitability Metrics:

  • Profit before exceptional items and tax: ₹5.02 (vs ₹84.76 in Q1 FY26 and loss of ₹10.35 in Q4 FY26)
  • Exceptional Items: ₹2.47 (vs ₹0.00 in Q1 FY26 and loss of ₹30.18 in Q4 FY26)
  • Profit before tax: ₹7.48 (vs ₹84.77 in Q1 FY26 and loss of ₹40.53 in Q4 FY26)
  • Tax expense: Deferred tax benefit of ₹1.43
  • Profit for the period: ₹6.05 (vs ₹84.77 in Q1 FY26 and loss of ₹61.59 in Q4 FY26)

Comprehensive Income:

  • Other Comprehensive Income (net of taxes): (₹1.16)
  • Total Comprehensive Income: ₹4.90 (vs ₹84.77 in Q1 FY26 and loss of ₹60.69 in Q4 FY26)

Capital Structure

  • Paid-up Equity Share Capital (face value ₹10 each): ₹1,746.30 lakhs (unchanged from previous periods)
  • Other Equity: (₹266.92) lakhs
  • Weighted average number of equity shares: 1,74,63,000
  • Earnings per share (basic and diluted): ₹0.03 (vs ₹0.49 in Q1 FY26 and loss of ₹0.35 in Q4 FY26)

Notes to Financial Results

1. The results were reviewed by the Audit Committee and approved by the Board on August 13, 2026. Statutory auditors performed limited review and issued limited review report.

2. The format complies with SEBI Circular CIR/CFD/CMD/15/2015 dated November 30, 2015, as modified by SEBI Circular dated July 5, 2016.

3. Financial Results prepared in accordance with Indian Accounting Standards (Ind AS) prescribed under Section 133 of Companies Act 2013.

4. Effective from November 21, 2025, new labour codes introduced by Government of India resulted in increased employee benefit expenses. The increase was not considered material enough to disclose as an exceptional item.

5. The Company is engaged in Trading in LPG and leasing out bottling plants temporarily. No other reportable segments as per Ind AS 108.

6. Corresponding period figures have been regrouped/recasted where necessary.

Auditor's Limited Review Report

C&( RAO & Co INDIA CHARTERED ACCOUNTANTS issued a limited review report confirming:

  • Review conducted in accordance with Standard on Review Engagement (SRE) 2410
  • Provides moderate assurance that financial statements are free from material misstatements
  • Nothing came to their attention suggesting non-compliance with SEBI LODR Regulation 33 or material misstatements
  • Financial results prepared in accordance with Indian Accounting Standard 34 "Interim Financial Reporting"

Signatories and Dates

  • Company Secretary: Madhu Thokala (M. No. A54822)
  • Managing Director: Rajiv Kabra (DIN: 00038605)
  • Auditor: Membership No. 219844
  • Place: Hyderabad