Expo Engineering and Projects Ltd. (formerly known as Expo Gas Containers Ltd.) — Reporting period: Quarter ended 31st March, 2026 (Standalone Audited Financial Results)
| Sr. No. | Particulars | Quarter Ended 31.03.2026 Audited | Quarter Ended 31.12.2025 Unaudited | Quarter Ended 31.03.2025 Audited | Accounting Year Ended 31.03.2026 Audited | Accounting Year Ended 31.03.2025 Audited |
|---|---|---|---|---|---|---|
| I | Net Sales/Income from operations | 1,728.34 | 1,809.68 | 3,982.73 | 6,822.55 | 11,474.37 |
| II | Other Income | 17.47 | 0.14 | 14.72 | 17.93 | 15.20 |
| III | Total Operating Income (I+II) | 1,745.81 | 1,809.82 | 3,997.45 | 6,840.48 | 11,489.57 |
| IV | Total Expenditure | |||||
| Cost of Materials consumed | 170.43 | 353.14 | 1,251.14 | 1,899.58 | 3,320.38 | |
| Changes in inventories of finished goods, stock-in-trade & work-in-progress | 398.33 | (22.49) | (307.97) | (250.41) | 737.03 | |
| Employee benefits expense | 315.98 | 266.10 | 319.87 | 1,052.30 | 1,052.94 | |
| Finance costs | 98.41 | 91.05 | 94.80 | 370.74 | 390.77 | |
| Depreciation | 6.76 | 10.50 | 4.98 | 38.21 | 45.98 | |
| Other expenditure | 755.47 | 1,060.43 | 2,384.50 | 3,489.31 | 5,530.73 | |
| IV | Total Expenditure (IV) | 1,745.38 | 1,758.73 | 3,747.32 | 6,599.73 | 11,077.83 |
| V | Profit/(Loss) before exceptional items & tax (III-IV) | 0.43 | 51.09 | 250.13 | 240.75 | 411.74 |
| VI | Prior Period Adjustments | – | – | – | – | – |
| VII | Profit/(Loss) before tax (V-VI) | 0.43 | 51.09 | 250.13 | 240.75 | 411.74 |
| VIII | Tax Expense | |||||
| Current Tax | 81.24 | – | 95.27 | 81.24 | 95.27 | |
| Earlier Year Tax W/back | (4.36) | – | 2.50 | (4.36) | 2.50 | |
| Deferred Tax (Asset)/Liability | (10.26) | – | (4.32) | (10.26) | (4.32) | |
| IX | Profit/(Loss) for the year from continuing operations (VII-VIII) | (66.19) | 51.09 | 156.68 | 174.13 | 318.29 |
| X | Profit/(Loss) from discontinuing operations | – | – | – | – | – |
| XI | Tax expense of discontinued operations | – | – | – | – | – |
| XII | Profit/(Loss) from discontinued operations after tax (X-XI) | – | – | – | – | – |
| XIII | Profit/(Loss) for the year (IX+XII) | (66.19) | 51.09 | 156.68 | 174.13 | 318.29 |
| XIV | Other Comprehensive Income | 18.66 | (5.22) | (5.22) | 18.66 | (5.22) |
| XV | Total Comprehensive Income for the year (XIII+XIV) | (47.53) | 51.09 | 151.46 | 192.79 | 313.07 |
| XVI | Earning Per Equity Share (Rs. 4/- each) Basic and Diluted | (0.21) | 0.22 | 0.66 | 0.85 | 1.37 |
| Particulars | As at 31.03.2026 | As at 31.03.2025 |
|---|---|---|
| ASSETS | ||
| (1) Non-Current Assets | ||
| Property, Plant and equipment | 519.13 | 489.92 |
| Financial assets | ||
| – Investments | 0.25 | 0.25 |
| Loans & Advances | 78.64 | 91.20 |
| Trade Receivables | 680.55 | 239.31 |
| Other Non-Current Assets | 84.80 | 107.10 |
| Total Non-Current Assets | 1,363.37 | 927.78 |
| (2) Current Assets | ||
| Inventories | 4,998.71 | 4,078.50 |
| Financial assets | ||
| – Trade Receivables | 1,369.40 | 2,049.47 |
| – Cash and cash equivalents | 1.47 | 0.90 |
| – Other bank balance | 295.25 | 304.04 |
| – Loans | 670.31 | 831.60 |
| Total Current Assets | 7,335.14 | 7,264.51 |
| TOTAL ASSETS | 8,698.51 | 8,192.29 |
| EQUITY AND LIABILITIES | ||
| (1) Equity | ||
| (a) Equity Share Capital | 911.85 | 911.85 |
| (b) Warrant Application Money | 550.50 | – |
| (c) Other Equity | 2,465.00 | 2,272.20 |
| Total Equity | 3,927.35 | 3,184.05 |
| (2) Non-Current Liabilities | ||
| Financial Liabilities | ||
| – Borrowings | 27.95 | 94.55 |
| Trade Payables | 357.38 | 422.58 |
| Deferred Tax Liabilities | 5.84 | 16.10 |
| Total Non-Current Liabilities | 391.17 | 533.23 |
| (3) Current Liabilities | ||
| – Short-term borrowings | 3,234.91 | 3,018.71 |
| – Trade Payables | 724.78 | 1,113.33 |
| – Provisions | 420.29 | 342.96 |
| Total Current Liabilities | 4,379.98 | 4,475.00 |
| Total Liabilities | 4,771.15 | 5,008.23 |
| Total Equity and Liabilities | 8,698.51 | 8,192.29 |
| Particulars | As at 31.03.2026 | As at 31.03.2025 |
|---|---|---|
| (A) CASH FLOW FROM OPERATING ACTIVITIES: | ||
| Net Profit / (Loss) before Tax and extra-ordinary items | 240.75 | 411.74 |
| Depreciation | 38.21 | 45.98 |
| Other Comprehensive Income | 18.66 | (5.22) |
| Operating profit / (Loss) before Working Capital changes | 297.62 | 452.50 |
| Adjustment for | ||
| – Inventories | (920.21) | 764.31 |
| – Sundry Debtors | 238.84 | (1,307.60) |
| – Loans and Advances | 196.15 | 507.36 |
| – Current Liabilities & Provisions | (376.42) | 226.89 |
| Cash generated from Operations | (564.02) | 643.45 |
| Less: Current Year Tax | 81.24 | 95.27 |
| Excess Provision of Tax Earlier year | 4.36 | (2.50) |
| CASH FLOW BEFORE EXTRAORDINARY ITEMS | (640.90) | 545.68 |
| Extraordinary Items | – | – |
| Prior Periods adjustments | – | – |
| NET CASH FROM OPERATING ACTIVITIES | (640.90) | 545.67 |
| (B) CASH FLOW FROM INVESTING ACTIVITIES: | ||
| Purchase of Fixed Assets | (67.41) | (252.78) |
| Sale / Adjustments of Fixed Assets | – | 31.01 |
| NET CASH USED IN INVESTING ACTIVITIES | (67.41) | (221.77) |
| (C) CASH FLOW FROM FINANCING ACTIVITIES: | ||
| Share Capital | – | 752.00 |
| Warrant Application Money | 550.50 | – |
| Short Term Borrowings | 216.20 | (873.17) |
| Proceeds from Long Term Loans | (66.60) | (105.45) |
| NET CASH USED IN FINANCING ACTIVITIES | 700.10 | (226.62) |
| Net increase in cash & cash Equivalents | (8.21) | 97.29 |
| Cash & Cash Equivalents, beginning of period | 304.93 | 207.64 |
| Cash & Cash Equivalents, end of period | 296.72 | 304.93 |
| Particulars | Quarter ended Mar 31, 2025 | Year ended Mar 31, 2025 |
|---|---|---|
| Net Profit for the period under previous GAAP | 156.68 | 318.29 |
| Add / Less: | ||
| Actuarial Gain/(Loss) on other Comprehensive Income | (5.22) | (5.22) |
| Net Profit under IND AS | 151.46 | 313.07 |
| Other Comprehensive Income/Expenses | – | – |
| Total Comprehensive Income for the period under IND AS | 151.46 | 313.07 |