Summary of Key Information:

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

Nature of Filing / Announcement: Outcome of Board Meeting and Unaudited Financial Results

Audit Opinion:

Unmodified opinion issued by Statutory Auditors (Mittal & Associates)

Key Financial Highlights [₹ lakhs]:

Standalone Results:

Revenue from Operations: ₹1214.46 lakhs (vs ₹1106.79 lakhs in Q1 FY26, +9.7% YoY)

Total Income: ₹1216.67 lakhs

Other Income: ₹2.07 lakhs

Net Profit: ₹185.66 lakhs (vs ₹103.69 lakhs in Q1 FY26, +79% YoY)

EPS: ₹1.60 (Basic and Diluted)

Other Equity: ₹3830.98 lakhs

Financial Performance Comparison:

| Particulars | Q1 FY27 | Q4 FY26 | Q1 FY26 | FY26 |

| Revenue from Operations | 1214.46 | 1099.94 | 1106.79 | 4306.78 |

| Total Income | 1216.67 | 1112.95 | 1107.45 | 4341.23 |

| Net Profit | 185.66 | 152.00 | 103.69 | 538.96 |

| EPS | 1.60 | 1.33 | 1.15 | 5.34 |

Expense Breakdown:

Cost of materials consumed: ₹758.53 lakhs

Changes in inventories: ₹167.63 lakhs

Employee benefits expense: ₹21.87 lakhs

Finance costs: ₹0.92 lakhs

Depreciation and amortization: ₹0.87 lakhs

Other expenses: ₹44.05 lakhs

Total expenses: ₹993.57 lakhs

Tax Expense:

Current tax: ₹62.30 lakhs

Deferred tax: ₹0.28 lakhs

Total tax expense: ₹62.58 lakhs

Other Comprehensive Income:

Items that will not be reclassified to profit or loss: ₹1.87 lakhs

Income tax relating to these items: ₹(0.47) lakhs

Capital Structure:

Paid-up Equity Share Capital: ₹1160.86 lakhs (Face value ₹10 each)

Net Worth: ₹6991.83 lakhs

Segment-wise Performance:

The company operates in a single business segment of manufacture of industrial gases. No segment-wise disclosure required under Ind AS 108.

Corporate Actions:

  • Annual General Meeting scheduled for Monday, 21st September, 2026 at 04:00 PM
  • Book closure period: 15th September, 2026 to 21st September, 2026 (both days inclusive)
  • Regularization of Ms. Swati Ghosh (DIN: 08789050) from Additional Independent Director to Woman Independent Director to be placed before shareholders

Other Significant Information:

IPO Proceeds Utilization:

  • Total net IPO proceeds received: ₹1447.49 lakhs (net of IPO expenses of ₹1598.00 lakhs)
  • Utilized amount as of June 30, 2026: ₹1016.78 lakhs
  • Unutilized proceeds temporarily invested in fixed deposits with banks

Revised Utilization Plan:

The allocation of IPO proceeds was revised pursuant to a Special Resolution passed on May 30, 2026. The Company proposed to utilize proceeds for acquisition of approximately 2 acres of land at Khalapur, Maharashtra, instead of originally proposed warehouse construction, resulting in a differential cost of ₹20.13 crore.

Original vs Revised Utilization:

| Object of the Issue | Amount to be financed (₹ lakhs) | Used amount (₹ lakhs) |

| Working capital requirements | 2574.66 | 0 |

| Semiconductor & Specialty Gas facility (Khalapur) | 2661.77 | 0 |

| Refrigerant facility (Mambattty, Andhra Pradesh) | 1016.78 | 1016.78 |

| General Corporate Purposes | 0 | 0 |

| Issue Related Expenses | 1598.00 | 1598.00 |

Notes:

1. Financial results prepared in accordance with Indian Accounting Standards

2. Results reviewed by Audit Committee and approved by Board on August 12, 2026

3. Single business segment of industrial gases manufacturing

4. Previous period figures regrouped for comparability