Cryogenic OGS Limited — Statement of Financial Results for the period ended on 31st March, 2026
| Sr. No | Particulars | Half Year ended on 31/03/2026 (Audited) | Half Year ended on 30/09/2025 (Unaudited) | Half Year ended on 31/03/2025 (Audited) | Year ended on 31/03/2026 (Audited) | Year ended on 31/03/2025 (Audited) |
|---|---|---|---|---|---|---|
| 1 | Revenue from operations | 1975.74 | 2106.50 | 1949.03 | 4082.24 | 3290.46 |
| 2 | Other Income | 96.48 | 64.75 | 45.58 | 161.24 | 88.69 |
| 3 | Total Revenue (1+2) | 2072.22 | 2171.25 | 1994.61 | 4243.48 | 3379.14 |
| 4 | Expenses: | |||||
| (a) Cost of materials consumed | 1304.67 | 961.89 | 1316.89 | 2266.56 | 2125.59 | |
| (b) Changes in inventories of Finished Goods, Semi Finished Goods and Work in progress | -321.06 | 159.16 | -183.20 | -161.91 | -238.55 | |
| (c) Employee Benefit Expense | 137.85 | 124.88 | 102.30 | 262.73 | 200.43 | |
| (d) Finance Costs | 9.16 | 2.04 | 3.34 | 11.20 | 5.98 | |
| (e) Depreciation | 32.67 | 25.03 | 27.26 | 57.71 | 52.06 | |
| (f) Other Expenses | 287.71 | 294.25 | 275.76 | 581.96 | 406.84 | |
| 4 | Total Expenses | 1451.01 | 1567.24 | 1542.36 | 3018.25 | 2552.36 |
| 5 | Profit before exceptional item & tax (3-4) | 621.22 | 604.01 | 452.26 | 1225.23 | 826.79 |
| 6 | Exceptional Items: | |||||
| Profit on Sale of Plot | – | 123.95 | – | 123.95 | – | |
| 7 | Profit before Tax | 621.22 | 727.96 | 452.26 | 1349.18 | 826.79 |
| 8 | Tax expense: | |||||
| (a) Tax expense for current year | 188.63 | 156.91 | 101.30 | 345.54 | 199.26 | |
| (b) Tax expense relating to prior years | 1.24 | – | 3.28 | 1.24 | 3.28 | |
| (c) Net tax expense | 189.87 | 156.91 | 104.57 | 346.79 | 202.54 | |
| (c) Deferred Tax | -15.88 | 19.38 | 17.00 | -15.88 | 15.27 | |
| 8 | Total Tax Expense | 173.99 | 176.29 | 121.57 | 330.91 | 217.81 |
| 9 | Profit after tax for the period (7-8) | 447.22 | 551.67 | 330.68 | 1018.27 | 608.98 |
| 10 | Earnings per share: | |||||
| Basic & Diluted (not annualised) | 3.17 | 4.52 | 3.15 | 7.69 | 5.80 |
| Particulars | As at 31st March, 2026 (Audited) | As at 31st March, 2025 (Audited) |
|---|---|---|
| A EQUITY AND LIABILITIES | ||
| 1 Shareholders’ Funds | ||
| (a) Share Capital | 1428.00 | 1050.00 |
| (b) Reserves and Surplus | 4037.18 | 1848.60 |
| Total Shareholders’ Funds | 5465.18 | 2898.60 |
| 2 Non-Current Liabilities | ||
| (a) Long Term Provisions | 32.21 | 26.13 |
| (b) Long Term Borrowings | 824.61 | – |
| Total Non-Current Liabilities | 856.82 | 26.13 |
| 3 Current Liabilities | ||
| (a) Trade Payables | ||
| (i) Due to Micro & Small Enterprise | 170.97 | 271.69 |
| (ii) Other | 80.71 | 24.26 |
| (b) Other Current Liabilities | 65.83 | 135.83 |
| (c) Short-Term Provisions | 32.23 | 28.90 |
| Total Current Liabilities | 349.74 | 460.68 |
| TOTAL EQUITY AND LIABILITIES | 6671.75 | 3385.41 |
| B ASSETS | ||
| 1 Non-Current Assets | ||
| (a) Property, Plant and Equipment & Intangible Assets | ||
| (i) Property, Plant and Equipments | 1562.07 | 660.54 |
| (ii) Intangible Assets | 0.07 | 0.07 |
| (iii) Capital Work in Progress | 158.29 | – |
| (iv) Intangible Assets Under Development | – | – |
| (b) Non Current Investments | 245.97 | 245.97 |
| (c) Deferred Tax Assets (Net) | 28.35 | 12.47 |
| (d) Long Term Loans and Advances | 26.73 | 43.94 |
| Total Non-Current Assets | 2021.48 | 962.99 |
| 2 Current Assets | ||
| (a) Inventories | 798.19 | 578.48 |
| (b) Trade Receivables | 479.52 | 662.35 |
| (c) Cash and Cash Equivalents | 3278.24 | 1106.67 |
| (d) Short Term Loans and Advances | 66.60 | 47.09 |
| (e) Other Current Assets | 27.72 | 27.84 |
| Total Current Assets | 4650.27 | 2422.43 |
| TOTAL ASSETS | 6671.75 | 3385.41 |
| Sr. No | Particulars | Year ended on 31st March, 2026 | Year ended on 31st March, 2025 |
|---|---|---|---|
| 1) | Cash Flow from Operating Activities | ||
| Profit before taxation | 1349.18 | 826.79 | |
| Adjustment for: | |||
| (Profit)/Loss on sale of Fixed Assets | |||
| Interest on Lease Liability | 8.92 | ||
| Depreciation | 57.71 | 52.06 | |
| Gain/Loss on Sale of Asset | -123.95 | -2.64 | |
| Dividend Received | -1.17 | ||
| Interest Received | -12.61 | -16.00 | |
| Interest and finance charges | 11.20 | 5.98 | |
| Operating profit before working capital changes | 1289.28 | 866.18 | |
| (Increase)/Decrease in | |||
| Inventories | -219.71 | -185.52 | |
| Trade Receivables | 182.83 | -128.05 | |
| Short Term Loans and Advances | -19.51 | -45.86 | |
| Other current assets | 0.12 | -19.69 | |
| Long Term loans and Advances | 17.21 | -32.85 | |
| Increase/ (Decrease) in | |||
| Long Term Provisions | 6.08 | 0.02 | |
| Trade payables | -44.27 | -131.88 | |
| Other current liabilities | -70.00 | 102.33 | |
| Short-term provisions | 6.91 | -2.01 | |
| Cash generated from operations | 1148.95 | 422.66 | |
| Income taxes and other taxes (net of refunds) | -350.37 | -229.12 | |
| Net cash from Operating Activities – A | 798.59 | 193.55 | |
| 2) | Cash flow from Investment Activities | ||
| Purchase of fixed assets including C-WIP | -296.22 | -27.31 | |
| Sale of Fixed Assets | 127.11 | 5.74 | |
| Investment in FD | -1892.37 | -100.99 | |
| Purchase/ Sale of Investments (net) | – | -29.64 | |
| Dividend from Current Investments | 1.17 | – | |
| Interest received | 12.61 | 16.00 | |
| Lease rent on leasehold land | -8.78 | ||
| Net cash from Investment Activity – B | -2056.49 | -136.20 |
| Particulars | Year ended on 31st March, 2026 | Year ended on 31st March, 2025 |
|---|---|---|
| Interest and finance charges paid | -11.20 | -5.98 |
| Proceed from Issue of Share (Net off issue expenses) | 1548.31 | – |
| Net cash from Financing Activities – C | 1537.11 | -5.98 |
| Particulars | Year ended on 31st March, 2026 | Year ended on 31st March, 2025 |
|---|---|---|
| Amount | 279.20 | 51.37 |
| Opening Cash and cash equivalents | 1106.67 | 954.30 |
| Closing Cash and cash equivalents as per AS 3 | 1385.87 | 1005.67 |
| Particulars | Year ended on 31st March, 2026 | Year ended on 31st March, 2025 |
|---|---|---|
| Closing Cash and cash equivalents as per AS 3 | 1385.87 | 1005.67 |
| Add : Other Bank Deposits made during the year | 1892.37 | 100.99 |
| Closing Cash and cash equivalents as per Financials | 3278.24 | 1106.67 |