Board approves unaudited results for quarter and half year ended 30 September 2026; auditor gives unmodified opinion
Board approved the unaudited standalone financial results for the quarter and half year ended 30 September 2026 at its meeting on 17 October 2026.
By ScoutQuest · · 2 min read
| Line item | Latest | Year ago | YoY | Prev qtr | QoQ |
|---|---|---|---|---|---|
| Revenue from operations | 70.46 | 164.67 | −57.2% | 53.08 | +32.7% |
| Total income | 70.46 | 164.76 | −57.2% | 53.14 | +32.6% |
| Profit before tax | 1.88 | -0.60 | — | 3.93 | −52.2% |
| Profit after tax | 1.88 | -0.60 | — | 3.93 | −52.2% |
| Total comprehensive income | 1.88 | -0.60 | — | 3.93 | −52.2% |
| Basic EPS | 0.04 | -0.01 | — | 0.09 | −55.6% |
- Total income YoY change
- −57.2%
- Period
- 30.09.2026
Auditor's review
Conclusion: Unmodified
The board of Gagan Gases Ltd met on 17 October 2026 and approved the unaudited standalone financial results for the quarter and half year ended 30 September 2026. The statutory auditor, Dilip K Neema & Associates, issued a limited review report on the statement, and the company shared a declaration confirming the auditor's unmodified opinion with the exchanges.
Auditor's review conclusion
- The review was carried out under Standard on Review Engagement 2410, and the auditor stated that nothing came to its attention that causes it to believe the statement contains any material misstatement.
- The opinion is unmodified, which means the auditor did not qualify the results.
Quarter at a glance (standalone, Rs. in lakhs)
- Revenue from operations: 70.46, against 164.67 in the quarter ended 30 September 2025.
- Profit for the period: 1.88, against a loss of 0.60 in the same quarter a year earlier.
- Basic and diluted earnings per share: 0.04.
Half year at a glance (standalone, Rs. in lakhs)
- Revenue from operations: 123.54.
- Profit for the period: 5.81, against a loss of 7.45 in the same half of the previous year.
- Basic and diluted earnings per share: 0.13.
What a retail investor can read from this
- These are standalone numbers, so they cover the company on its own and not any subsidiaries or group entities.
- The quarter shows a profit, whereas the same quarter last year showed a small loss.
- Revenue from operations for the quarter is lower than the year-earlier quarter, so the swing to profit came on a smaller turnover.
- The statement also includes the balance sheet and cash flow statement, for which cash and cash equivalents stood at 26.98 lakh as on 30 September 2026, against 39.97 lakh as on 31 March 2026.
Also from Gagan Gases
Board meeting on 17 October 2026 to consider unaudited results for quarter ended 30 September 2026
8 Oct 2026
Proceedings of 40th AGM: Accounts Adopted, Two Directors Re-appointed
26 Sep 2026
More numbers
- Revenue from operations – half year ended 30.09.2026123.54
- Profit for the period – half year ended 30.09.20265.81
- Basic earnings per share – half year ended 30.09.20260.13
- Cash and cash equivalents as at 30.09.202626.98
- Total income, latest quarter70.46 (Rs in lacs)
- Total income, year-ago quarter164.76 (Rs in lacs)
- Total income, previous quarter53.14 (Rs in lacs)
- Total comprehensive income, latest quarter1.88 (Rs in lacs)
- Total comprehensive income, year-ago quarter-0.60 (Rs in lacs)
- Total comprehensive income, previous quarter3.93 (Rs in lacs)
- Profit after tax, latest quarter1.88 (Rs in lacs)
- Profit after tax, year-ago quarter-0.60 (Rs in lacs)
- Profit after tax, previous quarter3.93 (Rs in lacs)
- Revenue from operations, latest quarter70.46 (Rs in lacs)
- Revenue from operations, year-ago quarter164.67 (Rs in lacs)
- Revenue from operations, previous quarter53.08 (Rs in lacs)
- Profit before tax, latest quarter1.88 (Rs in lacs)
- Profit before tax, year-ago quarter-0.60 (Rs in lacs)
- Profit before tax, previous quarter3.93 (Rs in lacs)
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