Integrated Filing — IndAS



General information about company
Scrip Code 544421
NSE Symbol ELLEN
MSEI Symbol NOTLISTED
ISIN INE236E01022
Name of company ELLENBARRIE INDUSTRIAL GASES LIMITED
Type of company Main Board
Class of security Equity
Date of start of financial year 01-Apr-2025
Date of end of financial year 31-Mar-2026
Date of board meeting when results were approved 05-Aug-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 29-Jul-2025
Description of presentation currency INR (in Actuals)
Reporting Type Quarterly
Reporting Quarter First quarter
Nature of report standalone or consolidated Standalone
Whether results are audited or unaudited for the quarter ended Unaudited
Whether results are audited or unaudited for the Year to date for current period ended/year ended
Segment Reporting Multi segment
Description of single segment
Start date and time of board meeting 05-Aug-2025   16:23:00
End date and time of board meeting 05-Aug-2025   16:50:00
Whether cash flow statement is applicable on company
Type of cash flow statement
Declaration of unmodified opinion or statement on impact of audit qualification Not applicable
Whether the company has any related party?
Whether the company has entered into any Related Party transaction during the selected half year for which it wants to submit disclosure?
(I) We declare that the acceptance of fixed deposits by the bans/Non-Banking Finance Company are at the terms uniformly applicable/offered to all shareholders/public
(II) We declare that the scheduled commercial bank, as per RBI circular RBI/DBR/2015-16/19 dated March 03, 2016, has allowed additional interest of one per cent per annum, over and above the rate of interest mentioned in the schedule of interest rates on savings or a term deposits of banks staff and their exclusive associations as well as on deposits of Chairman, Chairman & Managing Director, Executive Director or such other Executives appointed for a fixed tenure.
Whether the company is a high value debt listed entity according to regulation 15 (1A)?
(a) If answer to above question is Yes, whether complying with proviso to regulation 23 (9), i.e., submitting RPT disclosures on the day of results publication?
(b) If answer to above question is No, please explain the reason for not complying.
Whether the updated Related Party Transactions (RPT) Policy (in compliance with Reg. 23 of SEBI LODR) has been uploaded on the website of the Company?
Latest Date on which RPT policy is updated
Indicate Company website link for updated RPT policy of the Company
Whether statement on deviation or variation for proceeds of public issue, rights issue, preferential issue, qualified institutions placement etc. is applicable to the company for the current quarter? No
No. of times funds raised during the quarter
Whether the disclosure for the Default on Loans and Debt Securities is applicable to the entity? No
THERE HAS BEEN NO DEFAULT



Financial Results Ind-AS
Particulars 3 months/ 6 months ended (dd-mm-yyyy) Year to date figures for current period ended (dd-mm-yyyy)
A Date of start of reporting period 01-Apr-2025
B Date of end of reporting period 30-Jun-2025
C Whether results are audited or unaudited Unaudited
D Nature of report standalone or consolidated Standalone
Part I Blue color marked fields are non-mandatory. For Consolidated Results, if the company has no figures for 3 months / 6 months ended, in such case zero shall be inserted in the said column.
1 Income
Revenue from operations 836300000
Other income 68290000
Total income 904590000
2 Expenses
(a) Cost of materials consumed 8570000
(b) Purchases of stock-in-trade 78310000
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade 6370000
(d) Employee benefit expense 62970000
(e) Finance costs 46090000
(f) Depreciation, depletion and amortisation expense 50870000
(f) Other Expenses
1 Power expenses 176480000 176480000
2 Impairment loss on financial assets 11230000 11230000
3 Other expenses 185410000 185410000
Total other expenses 373120000
Total expenses 626300000
3 Total profit before exceptional items and tax 278290000
4 Exceptional items 0
5 Total profit before tax 278290000
6 Tax expense
7 Current tax 57060000
8 Deferred tax 34110000
9 Total tax expenses 91170000
10 Net movement in regulatory deferral account balances related to profit or loss and the related deferred tax movement 0
11 Net Profit Loss for the period from continuing operations 187120000
12 Profit (loss) from discontinued operations before tax 0
13 Tax expense of discontinued operations 0
14 Net profit (loss) from discontinued operation after tax 0
15 Share of profit (loss) of associates and joint ventures accounted for using equity method 0
16 Total profit (loss) for period 187120000
17 Other comprehensive income net of taxes -620000
18 Total Comprehensive Income for the period 186500000
19 Total profit or loss, attributable to
Profit or loss, attributable to owners of parent
Total profit or loss, attributable to non-controlling interests
20 Total Comprehensive income for the period attributable to
Comprehensive income for the period attributable to owners of parent
Total comprehensive income for the period attributable to owners of parent non-controlling interests
21 Details of equity share capital
Paid-up equity share capital 281870000
Face value of equity share capital 2
27 Details of debt securities
22 Reserves excluding revaluation reserve
23 Earnings per share
i Earnings per equity share for continuing operations
Basic earnings (loss) per share from continuing operations 1.42
Diluted earnings (loss) per share from continuing operations 1.42
ii Earnings per equity share for discontinued operations
Basic earnings (loss) per share from discontinued operations 0
Diluted earnings (loss) per share from discontinued operations 0
ii Earnings per equity share
Basic earnings (loss) per share from continuing and discontinued operations 1.42
Diluted earnings (loss) per share from continuing and discontinued operations 1.42
24 Debt equity ratio 0.2778
25 Debt service coverage ratio 4.3807
26 Interest service coverage ratio 7.038
27 Disclosure of notes on financial results



Remarks
Debt equity ratio
Debt service coverage ratio This ratio is calculated as Earnings before interest, taxes, depreciation and amortization (EBITDA) devided by Interest Payment and Prinicipal Repayment in Percentage
Interest service coverage ratio This ratio is calculated as Earnings Before Interest and Taxes (EBIT) devided by Interest Expense in Percentage


Format for Reporting Segmenet wise Revenue, Results and Capital Employed along with the company results
Particulars 3 months/ 6 month ended (dd-mm-yyyy) Year to date figures for current period ended (dd-mm-yyyy)
Date of start of reporting period 01-Apr-2025
Date of end of reporting period 30-Jun-2025
Whether accounts are audited or unaudited Unaudited
Nature of report standalone or consolidated Standalone
1 Segment Revenue (Income)
(net sale/income from each segment should be disclosed)
1 Gases, related products & services 809040000 809040000
2 Project Engineering 27260000 27260000
Total Segment Revenue 836300000
Less: Inter segment revenue
Revenue from operations 836300000
2 Segment Result
Profit (+) / Loss (-) before tax and interest from each segment
1 Gases, related products & services 303790000 303790000
2 Project Engineering 3000000 3000000
Total Profit before tax 306790000
i. Finance cost 19450000 19450000
ii. Other Unallocable Expenditure net off Unallocable income 9050000 9050000
Profit before tax 278290000
3 (Segment Asset - Segment Liabilities)
Segment Asset
1 Gases, related products & services 6172030000 6172030000
2 Project Engineering 156160000 156160000
Total Segment Asset 6328190000 6328190000
Un-allocable Assets 10816320000 10816320000
Net Segment Asset 17144510000 17144510000
4 Segment Liabilities
Segment Liabilities
1 Gases, related products & services 2368330000 2368330000
2 Project Engineering 3610000 3610000
Total Segment Liabilities 2371940000 2371940000
Un-allocable Liabilities 5652490000 5652490000
Net Segment Liabilities 8024430000 8024430000
Disclosure of notes on segments



Other Comprehensive Income
Particulars 3 months/ 6 months ended (dd-mm-yyyy) Year to date figures for current period ended (dd-mm-yyyy)
A Date of start of reporting period 01-Apr-2025
B Date of end of reporting period 30-Jun-2025
C Whether results are audited or unaudited Unaudited
D Nature of report standalone or consolidated Standalone
Other comprehensive income [Abstract]
1 Amount of items that will not be reclassified to profit and loss
1 Remeasurement of defined benefit plan -830000 -830000
Total Amount of items that will not be reclassified to profit and loss -830000
2 Income tax relating to items that will not be reclassified to profit or loss -210000
3 Amount of items that will be reclassified to profit and loss
Total Amount of items that will be reclassified to profit and loss
4 Income tax relating to items that will be reclassified to profit or loss 0
5 Total Other comprehensive income -620000