Newspaper publication of Audited Financial Results for the quarter and year ended 31st March, 2026.
Audited financial result along with the Auditor Report for the Quarter and Year Ended 31st March, 2026.
We have to inform you that pursuant to Regulation 30 read with part A of Schedule III of the Securities and Exchange Board of lndia (Listing Obligations and Disclosure Requirements) Regulations, 2015, the Board at its meeting held today i.e Friday, 29th May, 2026, which commenced at 03:30 PM. and concluded at 04.30 P.M. inter alia, considered and approved Audited Financial Results of the Company for the quarter and year ended 31st March, 2026. ln this connection, we enclose herewith the following: (i) Audited Financial Results for the quarter and year ended 31st March, 2026. (ii) Auditor Report on the result issued by the Auditor of the Company for the quarter and year ended 31st March, 2026. (iii) Declaration for Audit Report on the financial statements for the financial year ended 31st March, 2026 do not contain any modified opinion.
the Audited Financial Results of the company for the quarter and year ended 31ST March, 2026 and other items as per the agenda of the meeting.
Format of Initial Disclosure to be made by an entity identified as a Large Corporate. Sr. No. Particulars Details 1Name of CompanyBhagawati Oxygen Ltd 2CIN NO.L74899HR1972PLC006203 3 Outstanding borrowing of company as on 31st March / 31st December, as applicable (in Rs cr) 0.00 4Highest Credit Rating during the previous FY NA 4aName of the Credit Rating Agency issuing the Credit Rating mentioned in (4)Not Applicable 5Name of Stock Exchange# in which the fine shall be paid, in case of shortfall in the required borrowing under the frameworkBSE We confirm that we are a Large Corporate as per the applicability criteria given under the SEBI circular SEBI/HO/DDHS/CIR/P/2018/144 dated November 26, 2018. No Name of the Company Secretary: RITU DAMANI Designation: COMPANY SECRETARY EmailId: ritu.damani89@gmail.com Name of the Chief Financial Officer: SUKANTA BHATTACHARJEE Designation: CFO EmailId: bol.sukanta.bhatta@gmail.com Date: 14/04/2026 Note: In terms para of 3.2(ii) of the circular, beginning F.Y 2022, in the event of shortfall in the mandatory borrowing through debt securities, a fine of 0.2% of the shortfall shall be levied by Stock Exchanges at the end of the two-year block period. Therefore, an entity identified as LC shall provide, in its initial disclosure for a financial year, the name of Stock Exchange to which it would pay the fine in case of shortfall in the mandatory borrowing through debt markets.
Certificate Under Regulation 74(5) of the SEBI (Depositories and participants) Regulations , 2018 for the quarter ended 31st March, 2026.
Intimation regarding Closure of Trading Window pursuant to SEBI (Prohibition of Insider Trading) Regulations, 2015.
Newspaper Publication of Un-Audited Financial Results for the quarter and nine months ended 31st December, 2025.
Un-Audited Financial Results & Limited review report for quarter and nine months ended 31st December, 2025.
We have to inform you that pursuant to Regulation 30 read with part A of Schedule III of the Securities and Exchange Board of India (Listing Obligations and Disclosure Requirements) Regulations, 2015, the Board at its meeting held today i.e. Friday, 06th February, 2026 , which commenced at 03.30 P.M. and concluded at 05.30 P.M. inter alia, considered and approved Un-audited Financial Results of the Company for the quarter and nine months ended 31st December, 2025. In this connection, we enclose herewith the following: (i) Un-audited Financial Results for the quarter and nine months ended 31st December, 2025. (ii) Limited Review Report on the result issued by the Auditor of the Company for the quarter and nine months ended 31st December, 2025.
| Particulars | Jun 2023 | Sep 2023 | Dec 2023 | Mar 2024 | Jun 2024 | Sep 2024 | Dec 2024 | Mar 2025 | Jun 2025 | Sep 2025 | Dec 2025 | Mar 2026 |
|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Revenue from Operations | 0.31 | 0.23 | 0.03 | 0.16 | 0.24 | 0.31 | 0.26 | 0.01 | 0.15 | 0.29 | 0.05 | 0.01 |
| YOY Revenue Growth % | 66.63% | -19.13% | -80.16% | 104.22% | -23.93% | 31.68% | 875.28% | -94.45% | -38.11% | -5.11% | -82.68% | -29.07% |
| Other Income | 0.00 | 6.43 | 0.04 | -0.09 | 0.11 | 0.12 | 0.16 | 0.48 | 0.28 | 0.30 | 0.30 | 3.81 |
| Total Income | 0.31 | 6.66 | 0.07 | 0.07 | 0.34 | 0.43 | 0.42 | 0.49 | 0.42 | 0.59 | 0.34 | 3.81 |
| Total Expenses + | 1.36 | 2.47 | 0.68 | 2.04 | 0.54 | 0.62 | 0.62 | 0.42 | 0.45 | 0.48 | 0.41 | 0.48 |
| Cost of Materials Consumed | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Employee Benefit Expense | 0.11 | 0.10 | 0.12 | 1.62 | 0.20 | 0.21 | 0.22 | 0.20 | 0.20 | 0.23 | 0.20 | 0.23 |
| Other Expenses | 0.57 | 2.05 | 0.47 | 0.25 | 0.23 | 0.24 | 0.15 | 0.17 | 0.22 | 0.23 | 0.18 | 0.22 |
| Operating Profit | -1.05 | -2.24 | -0.65 | -1.88 | -0.30 | -0.31 | -0.36 | -0.41 | -0.30 | -0.19 | -0.37 | -0.48 |
| OPM % | -339.1% | -967.5% | -2449.1% | -1215.5% | -127.4% | -101.6% | -136.3% | -4766.3% | -208% | -64.6% | -813.3% | -7800% |
| Profit Before Tax + | -1.05 | 4.19 | -0.61 | -1.97 | -0.19 | -0.19 | -0.20 | 0.07 | -0.03 | 0.12 | -0.07 | 3.33 |
| Tax Expense | -0.05 | 0.55 | -0.09 | -0.27 | 0.00 | 0.01 | 0.01 | -0.08 | 0.01 | 0.01 | 0.01 | 0.07 |
| Tax % | - | 13.2% | - | - | - | - | - | -115% | - | 4.3% | - | 2% |
| Profit After Tax | -0.99 | 3.63 | -0.52 | -1.71 | -0.20 | -0.19 | -0.21 | 0.14 | -0.03 | 0.11 | -0.08 | 3.26 |
| EPS (Basic) | -4.30 | 15.70 | -2.25 | -7.38 | -0.84 | -0.84 | -0.89 | 0.62 | -0.14 | 0.49 | -0.33 | 14.11 |
| Particulars | Mar 2026 | Mar 2025 | Mar 2024 | Mar 2023 | Mar 2022 | Mar 2021 |
|---|---|---|---|---|---|---|
| Revenue from Operations | 0.49 | 0.81 | 0.72 | 0.68 | 1.07 | 0.40 |
| YOY Revenue Growth % | -39.91% | 11.96% | 5.91% | -36.19% | 170.49% | - |
| Other Income | 4.68 | 0.87 | 6.39 | 1.02 | 0.60 | 0.47 |
| Total Income | 5.17 | 1.68 | 7.11 | 1.71 | 1.67 | 0.87 |
| Total Expenses + | 1.82 | 2.19 | 6.55 | 4.32 | 4.68 | 4.12 |
| Employee Benefit Expense | 0.86 | 0.84 | 1.95 | 0.43 | 0.41 | 0.47 |
| Other Expenses | 0.85 | 0.80 | 3.35 | 1.26 | 1.29 | 1.25 |
| Operating Profit | -1.33 | -1.38 | -5.83 | -3.64 | -3.61 | -3.73 |
| OPM % | -273.9% | -169.8% | -806% | -532.6% | -336.8% | -941.9% |
| Profit Before Exceptional | 3.35 | -0.51 | 0.55 | -2.61 | -3.00 | -3.25 |
| Exceptional Items | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Profit Before Tax + | 3.35 | -0.51 | 0.55 | -2.61 | -3.00 | -3.25 |
| Tax Expense | 0.08 | -0.06 | 0.14 | -0.19 | -0.18 | -0.15 |
| Tax % | 2.4% | - | 25.8% | - | - | - |
| Profit After Tax | 3.27 | -0.45 | 0.41 | -2.42 | -2.82 | -3.10 |
| EPS (Basic) | 14.13 | -1.95 | 1.78 | -10.47 | -12.19 | -13.42 |
| Particulars | Mar 2026 | Mar 2025 | Mar 2024 | Mar 2023 | Mar 2022 | Mar 2021 |
|---|---|---|---|---|---|---|
| ASSETS | ||||||
| Non-Current Assets + | 8.26 | 7.22 | 6.76 | 7.88 | 9.92 | 11.94 |
| Property, Plant & Equipment | 1.52 | 1.40 | 1.45 | 5.26 | 7.05 | 8.84 |
| Capital Work in Progress | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Non-Current Investments | 1.70 | 1.07 | 0.81 | 0.73 | 1.97 | 2.16 |
| Goodwill | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Other Intangible Assets | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Current Assets + | 2.13 | 3.92 | 4.57 | 5.60 | 5.80 | 5.81 |
| Inventories | 0.02 | 0.02 | 0.02 | 0.02 | 0.02 | 0.04 |
| Trade Receivables | 0.11 | 2.73 | 2.92 | 3.14 | 2.86 | 2.47 |
| Cash and Cash Equivalents | 0.02 | 0.01 | 0.02 | 0.64 | 0.03 | 0.02 |
| Current Investments | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| LIABILITIES & EQUITY | ||||||
| Total Equity | 7.25 | 3.97 | 4.50 | 4.18 | 6.66 | 9.21 |
| Equity Share Capital | 2.31 | 2.31 | 2.31 | 2.31 | 2.31 | 2.31 |
| Other Equity | 4.94 | 1.66 | 2.19 | 1.87 | 4.34 | 6.90 |
| Non-Current Liabilities | 0.52 | 4.14 | 4.28 | 3.61 | 5.74 | 6.20 |
| Current Liabilities | 2.62 | 3.02 | 2.55 | 5.70 | 3.32 | 2.34 |
| Total Liabilities | 3.14 | 7.16 | 6.84 | 9.31 | 9.06 | 8.54 |
| Particulars | Mar 2026 | Mar 2025 | Mar 2024 | Mar 2023 | Mar 2022 | Mar 2021 |
|---|---|---|---|---|---|---|
| Cash from Operating Activities | 0.36 | -0.56 | -4.22 | 0.31 | -0.42 | -0.72 |
| Cash from Investing Activities | 0.24 | 0.39 | 9.15 | 2.25 | 0.60 | 0.07 |
| Cash from Financing Activities | -0.59 | 0.16 | -5.55 | -1.94 | -0.17 | 0.65 |
| Net Increase/Decrease in Cash | 0.01 | -0.01 | -0.62 | 0.61 | 0.01 | 0.00 |