Board Meeting Details
The Board of Directors meeting was held on November 13, 2026, commencing at 11:00 AM and concluding at 12:40 PM. The meeting approved the unaudited financial results as recommended by the Audit Committee.
Auditor Review
K.S.Rao & Co., Chartered Accountants (Firm Regn No. 003108), issued an unmodified Limited Review Report on the financial results. The review was conducted in accordance with Standard on Review Engagement (SRE) 2410, providing moderate assurance that the financial statements are free from material misstatement.
Financial Results Summary (Amounts in ₹ Lakhs)
Quarterly Performance (Q2 FY27 vs Q2 FY26 vs Q1 FY27)
- Revenue from operations: ₹1,465.51 (Q2 FY27) vs ₹1,058.91 (Q2 FY26) vs ₹1,410.71 (Q1 FY27)
- Other income: ₹8.33 (Q2 FY27) vs ₹9.24 (Q2 FY26) vs ₹52.33 (Q1 FY27)
- Total Income: ₹1,473.84 (Q2 FY27) vs ₹1,068.15 (Q2 FY26) vs ₹1,463.04 (Q1 FY27)
- Profit/(Loss) before tax: (₹41.96) (Q2 FY27) vs (₹2.77) (Q2 FY26) vs ₹7.48 (Q1 FY27)
- Tax expense: (₹2.75) deferred tax (Q2 FY27) vs ₹0.00 (Q2 FY26) vs (₹1.43) deferred tax (Q1 FY27)
- Profit/(Loss) for the period: (₹44.71) (Q2 FY27) vs (₹2.77) (Q2 FY26) vs ₹6.05 (Q1 FY27)
- Earnings per share (Basic and diluted): (₹0.26) (Q2 FY27) vs (₹0.02) (Q2 FY26) vs ₹0.03 (Q1 FY27)
Half-Yearly Performance (H1 FY27 vs H1 FY26 vs FY26)
- Revenue from operations: ₹2,376.22 (H1 FY27) vs ₹2,073.17 (H1 FY26) vs ₹4,298.69 (FY26)
- Other income: ₹51.51 (H1 FY27) vs ₹59.92 (H1 FY26) vs ₹36.49 (FY26)
- Total Income: ₹2,927.73 (H1 FY27) vs ₹2,133.09 (H1 FY26) vs ₹4,335.18 (FY26)
- Profit/(Loss) before tax: (₹34.47) (H1 FY27) vs ₹81.99 (H1 FY26) vs ₹100.58 (FY26)
- Tax expense: (₹4.19) deferred tax (H1 FY27) vs ₹0.00 (H1 FY26) vs (₹21.03) deferred tax plus (₹0.03) earlier year tax written back (FY26)
- Profit/(Loss) for the period: (₹38.66) (H1 FY27) vs ₹81.99 (H1 FY26) vs ₹79.52 (FY26)
- Earnings per share (Basic and diluted): (₹0.22) (H1 FY27) vs ₹0.47 (H1 FY26) vs ₹0.46 (FY26)
Expense Breakdown (H1 FY27)
- Purchase of stock in trade: ₹2,695.84
- Employee benefit expenses: ₹96.35
- Finance costs: ₹2.53
- Depreciation and amortization: ₹72.42
- Other expenses: ₹146.03
- Total expenses: ₹2,963.87
Exceptional Items
- Q2 FY27: ₹10.80 (negative impact)
- Q1 FY27: ₹2.47 (positive impact)
- H1 FY27 net impact: ₹1.67 (positive impact)
- FY26: ₹130.18 (positive impact)
Balance Sheet Position (as at September 30, 2026)
- Total Assets: ₹2,330.58 Lakhs (vs ₹2,118.57 Lakhs as at March 31, 2026)
- Equity Share Capital: ₹1,746.30 Lakhs (unchanged)
- Other Equity: (₹307.10) Lakhs (vs (₹271.82) Lakhs as at March 31, 2026)
- Non-current assets: ₹1,280.35 Lakhs (including Property, Plant and Equipment: ₹804.74 Lakhs, Investments: ₹404.81 Lakhs)
- Current assets: ₹1,050.23 Lakhs (including Inventories: ₹106.45 Lakhs, Cash and cash equivalents: ₹103.49 Lakhs)
- Current liabilities: ₹810.36 Lakhs (including Trade payables: ₹133.66 Lakhs, Other financial liabilities: ₹631.78 Lakhs)
Cash Flow Statement (H1 FY27)
- Net cash from operating activities: ₹27.16 Lakhs
- Net cash from investing activities: ₹0.97 Lakhs
- Net cash from financing activities: (₹4.27) Lakhs (lease rental payments)
- Net increase in cash and equivalents: ₹22.86 Lakhs
- Cash and equivalents at period end: ₹103.49 Lakhs
Business Segment Information
The company is engaged in Trading in LPG and leasing out bottling plants temporarily. There are no other reportable segments as per Indian Accounting Standard (Ind AS -108).
Share Capital Information
- Paid-up equity share capital: ₹1,746.30 Lakhs
- Face value: ₹10 per share
- Weighted average number of equity shares: 1,74,63,000 shares