| Scrip Code | 544029 |
|---|---|
| NSE Symbol | GANDHAR |
| MSEI Symbol | LISTED |
| ISIN | INE717W01049 |
| Name of company | GANDHAR OIL REFINERY (INDIA) LIMITED |
| Type of company | Main Board |
| Class of security | Equity |
| Date of start of financial year | 01-04-2026 |
| Date of end of financial year | 31-03-2027 |
| Date of board meeting when results were approved | 22-07-2026 |
| Date on which prior intimation of the meeting for considering financial results was informed to the exchange | 15-07-2026 |
| Description of presentation currency | INR |
| Level of rounding used in financial results | Lakhs |
| Reporting Type | Quarterly |
| Reporting Quarter | First quarter |
| Nature of report standalone or consolidated | Consolidated |
| 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 | Single segment |
| Description of single segment | petroleum products specialty oils |
| Start date and time of board meeting | 22-07-2026 15:30:00 |
| End date and time of board meeting | 22-07-2026 16:45:00 |
| 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 |
| 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 | 01-04-2026 | 01-04-2026 |
| B | Date of end of reporting period | 30-06-2026 | 30-06-2026 |
| C | Whether results are audited or unaudited | Unaudited | Unaudited |
| D | Nature of report standalone or consolidated | Consolidated | Consolidated |
| 1 | Income | ||
| Revenue from operations | 1,73,193.00 | 1,73,193.00 | |
| Other income | 302.00 | 302.00 | |
| Total income | 1,73,495.00 | 1,73,495.00 | |
| 2 | Expenses | ||
| (a) | Cost of materials consumed | 1,38,181.00 | 1,38,181.00 |
| (b) | Purchases of stock-in-trade | 67.00 | 67.00 |
| (c) | Changes in inventories of finished goods, work-in-progress and stock-in-trade | (2,109.00) | (2,109.00) |
| (d) | Employee benefit expense | 1,191.00 | 1,191.00 |
| (e) | Finance costs | 1,274.00 | 1,274.00 |
| (f) | Depreciation, depletion and amortisation expense | 784.00 | 784.00 |
| (f) | Other Expenses | ||
| 1 | Consumption of Stores and Spares | 89.00 | 89.00 |
| 2 | Power and Fuel | 175.00 | 175.00 |
| 3 | Electricity Charges | 10.00 | 10.00 |
| 4 | Labour Charges | 271.00 | 271.00 |
| 5 | Water Charges | 2.00 | 2.00 |
| 6 | Security Charges | 17.00 | 17.00 |
| 7 | Repairs and Maintenance | 207.00 | 207.00 |
| 8 | Laboratory Expenses | 0.00 | 0.00 |
| 9 | Rsesearch & Development expenditure | 34.00 | 34.00 |
| 10 | Others | 6,926.00 | 6,926.00 |
| Total other expenses | 7,731.00 | 7,731.00 | |
| Total expenses | 1,47,119.00 | 1,47,119.00 | |
| 3 | Total profit before exceptional items and tax | 26,376.00 | 26,376.00 |
| 4 | Exceptional items | 0.00 | 0.00 |
| 5 | Total profit before tax | 26,376.00 | 26,376.00 |
| 6 | Tax expense | ||
| 7 | Current tax | 5,806.00 | 5,806.00 |
| 8 | Deferred tax | (20.00) | (20.00) |
| 9 | Total tax expenses | 5,786.00 | 5,786.00 |
| 10 | Net movement in regulatory deferral account balances related to profit or loss and the related deferred tax movement | 0.00 | 0.00 |
| 11 | Net Profit Loss for the period from continuing operations | 20,590.00 | 20,590.00 |
| 12 | Profit (loss) from discontinued operations before tax | 0.00 | 0.00 |
| 13 | Tax expense of discontinued operations | 0.00 | 0.00 |
| 14 | Net profit (loss) from discontinued operation after tax | 0.00 | 0.00 |
| 15 | Share of profit (loss) of associates and joint ventures accounted for using equity method | 0.00 | 0.00 |
| 16 | Total profit (loss) for period | 20,590.00 | 20,590.00 |
| 17 | Other comprehensive income net of taxes | (61.00) | (61.00) |
| 18 | Total Comprehensive Income for the period | 20,529.00 | 20,529.00 |
| 19 | Total profit or loss, attributable to | ||
| Profit or loss, attributable to owners of parent | 19,228.00 | 19,228.00 | |
| Total profit or loss, attributable to non-controlling interests | 1,360.00 | 1,360.00 | |
| 20 | Total Comprehensive income for the period attributable to | ||
| Comprehensive income for the period attributable to owners of parent | 19,188.00 | 19,188.00 | |
| Total comprehensive income for the period attributable to owners of parent non-controlling interests | 1,341.00 | 1,341.00 | |
| 21 | Details of equity share capital | ||
| Paid-up equity share capital | 1,958.00 | 1,958.00 | |
| Face value of equity share capital | 2 | 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 | 19.65 | 19.65 | |
| Diluted earnings (loss) per share from continuing operations | 19.65 | 19.65 | |
| ii | Earnings per equity share for discontinued operations | ||
| Basic earnings (loss) per share from discontinued operations | 0 | 0 | |
| Diluted earnings (loss) per share from discontinued operations | 0 | 0 | |
| ii | Earnings per equity share | ||
| Basic earnings (loss) per share from continuing and discontinued operations | 19.65 | 19.65 | |
| Diluted earnings (loss) per share from continuing and discontinued operations | 19.65 | 19.65 | |
| 24 | Debt equity ratio | 0.0500 | 0.0500 |
| 25 | Debt service coverage ratio | 22.0900 | 22.0900 |
| 26 | Interest service coverage ratio | 21.4700 | 21.4700 |
| 27 | Disclosure of notes on financial results | Textual Information(1) | |
| Textual Information(1) | NOTES TO THE CONSOLIDATED UNAUDITED FINANCIAL RESULTS FOR THE QUARTER ENDED 30TH JUNE 2026 1 The Statement of Consolidated Unaudited Financial Results for the quarter ended June 30, 2026 have been prepared in accordance with the recognition and measurement principles laid down in Indian Accounting Standard 34 Interim Financial Reporting (Ind AS 34), prescribed under Section 133 of the Companies Act, 2013 and other accounting principles generally accepted in India, read with relevant rules issued thereunder and in terms of the Securities and Exchange Board of India (Listing Obligations and Dislcosure Requirements) Regulations, 2015 as amended (‘Listing Regulations'). 2 The above Audited standalone financial results have been reviewed and recommended by Audit Committee and approved by the Board of Directors at their respective meetings held on July 22, 2026. 3.The Group is primarily engaged in manufacturing and trading of of petroleum products / specialty oils. Accordingly, the company has only one reportable segment “petroleum products / specialty oils” as per IND AS 108- “Operating Segment”. 4.The consolidated amounts for the quarter ended 31st March 2026 are the balancing amounts between the audited amounts in respect of the full financial and the limited reviewed year to date amounts upto the third quarter of the relevant financial year. 5.The Group has changed the presentation currency of financial results from Rs. in million to Rs. in crore from the previous quarter and accordingly all the Previous period figures have been rounded off to the nearest crores.Previous quarter's / year's figures have been regrouped / rearranged wherever necessary to confirm to those of current quarter /year classification. 6.The above results are available on the Company's website (www.gandharoil.com) and also on the website of BSE (www.bseindia.com) and NSE (www.nseindia.com), where the shares of the Company are listed. |
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| Debt equity ratio | |
|---|---|
| Debt service coverage ratio | |
| Interest service coverage ratio |
| 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 | 01-04-2026 | 01-04-2026 | |||||
| Date of end of reporting period | 30-06-2026 | 30-06-2026 | |||||
| Whether results are audited or unaudited | Unaudited | Unaudited | |||||
| Nature of report standalone or consolidated | Consolidated | Consolidated | |||||
| 1 | Segment Revenue (Income) | ||||||
| (net sale/income from each segment should be disclosed) | |||||||
| Total Segment Revenue | |||||||
| Less: Inter segment revenue | |||||||
| Revenue from operations | |||||||
| 2 | Segment Result | ||||||
| Profit (+) / Loss (-) before tax and interest from each segment | |||||||
| Total Profit before tax | |||||||
| i. Finance cost | |||||||
| ii. Other Unallocable Expenditure net off Unallocable income | |||||||
| Profit before tax | |||||||
| 3 | (Segment Asset - Segment Liabilities) | ||||||
| Segment Asset | |||||||
| Total Segment Asset | |||||||
| Un-allocable Assets | null | null | |||||
| Net Segment Asset | null | null | |||||
| 4 | Segment Liabilities | ||||||
| Segment Liabilities | |||||||
| Total Segment Liabilities | |||||||
| Un-allocable Liabilities | null | null | |||||
| Net Segment Liabilities | null | null | |||||
| Disclosure of notes on segments | |||||||
| 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 | 01-04-2026 | 01-04-2026 |
| B | Date of end of reporting period | 30-06-2026 | 30-06-2026 |
| C | Whether results are audited or unaudited | Unaudited | Unaudited |
| D | Nature of report standalone or consolidated | Consolidated | Consolidated |
| Other comprehensive income [Abstract] | |||
| 1 | Amount of items that will not be reclassified to profit and loss | ||
| 1 | Remeasurement of defined benefit plan | (28.00) | (28.00) |
| Total Amount of items that will not be reclassified to profit and loss | (28.00) | ||
| 2 | Income tax relating to items that will not be reclassified to profit or loss | (7.00) | (7.00) |
| 3 | Amount of items that will be reclassified to profit and loss | ||
| 1 | Exchange differences in translating financial statement of foreign operations | (40.00) | (40.00) |
| Total Amount of items that will be reclassified to profit and loss | (40.00) | ||
| 4 | Income tax relating to items that will be reclassified to profit or loss | 0.00 | 0.00 |
| 5 | Total Other comprehensive income | (61.00) | (61.00) |