Integrated Filing — IndAS



General information about company

Scrip Code 544914
NSE Symbol STEAMHOUSE
MSEI Symbol NOTLISTED
ISIN INE0FRO01022
Name of company STEAMHOUSE 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 05-10-2026
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 24-09-2026
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 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 Single segment
Description of single segment Generation and Centralised Distribution of Industrial Gases
Start date and time of board meeting 05-10-2026   11:30:00
End date and time of board meeting 05-10-2026   15:45:00
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
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
Not applicable during the reporting period.



Financial Results Ind-AS

Amount in (Lakhs)

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 Standalone Standalone
1 Income
Revenue from operations 12,862.10 12,862.10
Other income 225.30 225.30
Total income 13,087.40 13,087.40
2 Expenses
(a) Cost of materials consumed 5,860.80 5,860.80
(b) Purchases of stock-in-trade 2,199.10 2,199.10
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade 0.00 0.00
(d) Employee benefit expense 342.40 342.40
(e) Finance costs 692.20 692.20
(f) Depreciation, depletion and amortisation expense 435.40 435.40
(f) Other Expenses
1 Other Expenses 1,366.70 1,366.70
Total other expenses 1,366.70 1,366.70
Total expenses 10,896.60 10,896.60
3 Total profit before exceptional items and tax 2,190.80 2,190.80
4 Exceptional items 0.00 0.00
5 Total profit before tax 2,190.80 2,190.80
6 Tax expense
7 Current tax 233.80 233.80
8 Deferred tax 122.80 122.80
9 Total tax expenses 356.60 356.60
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 1,834.20 1,834.20
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 1,834.20 1,834.20
17 Other comprehensive income net of taxes 3.80 3.80
18 Total Comprehensive Income for the period 1,838.00 1,838.00
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 4,656.50 4,656.50
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 0.81 0.81
Diluted earnings (loss) per share from continuing operations 0.81 0.81
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 0.81 0.81
Diluted earnings (loss) per share from continuing and discontinued operations 0.81 0.81
24 Debt equity ratio
25 Debt service coverage ratio
26 Interest service coverage ratio
27 Disclosure of notes on financial results Textual Information(1)



Disclosure of notes on financial results

Textual Information(1) 1. The Statement of Unaudited Standalone Financial Results of Steamhouse India Limited (the 'Company') for the quarter ended June 30, 2026 (Financial Results) have been reviewed by the Audit Committee and thereafter approved by the Board of Directors at their respective meetings held on October 5, 2026. 2. These Statement of Unaudited Standalone Financial Results 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, read with relevant rules issued thereunder and other accounting principles generally accepted in India and in compliance with Regulations 33 of SEBI (Listing Obligations and Disclosure Requirements) Regulation, 2015, as amended. 3.During the quarter ended 30 June 2026, the Company has issued 6,849,315 equity shares of face value of INR 2 each at an issue price of INR 73 per share, aggregating to INR 499.99 million on a private placement basis. 4. During the quarter ended June 30, 2026, the Company has undertaken issuance of 750 unrated, unlisted, senior, secured, redeemable, non-convertible debentures each having a face value of INR 1.00 million, aggregating to INR 750.00 million, on a private placement basis. Out of the sanctioned amount, Tranche 1 of INR 500 million was disbursed. 5.Subsequent to the quarter ended June 30, 2026, the Company has completed its Initial Public Offer (IPO) of 51,111,110 equity shares of face value of INR 2 each. Pursuant to IPO, the equity shares of the Company were listed on National Stock Exchange of India Limited (NSE) and BSE Limited (BSE) on September 17, 2026. The issue aggregating to INR 4,140.00 million comprised of 7,530,864 equity shares offered as offer for sale and 43,580,246 equity shares offered as fresh issue. Accordingly, the Statement of Unaudited Standalone Financial Results for the quarter ended June 30, 2026 have been drawn up for the first time in accordance with the Regulations 33 of SEBI (Listing Obligations and Disclosure Requirements) Regulation, 2015, as amended. 6. The figures for the quarter ended June 30, 2026 were subject to limited review by the statutory auditors of the Company. 7. The figures for the year ended March 31, 2026 have been extracted from the general purpose Standalone financial statements, which were audited by the statutory auditors of the Company. The figures for the quarter ended March 31, 2026 are balancing figures in respect of full financial year ended March 31, 2026 and the unaudited year to date figures upto period ended December 31, 2025, which were neither subject to limited review nor audit. However, the management has exercised necessary diligence to ensure that the unaudited Standalone financial results for the said quarter are fairly stated. 8.The figures for the corresponding quarter ended June 30, 2025 have not been subject to audit or review by the statutory auditors. However, the management has exercised necessary care and diligence to ensure that the unaudited Standalone financial results for that period are fairly stated. 9.The Company is primarily engaged in the business of generation and centralized distribution of industrial gases, including steam and nitrogen, through our dedicated pipeline network within India. Chief Operating Decision Maker (CODM) reviews the financial information of the Company as a whole for decision-making and accordingly, the Company has a single reportable segment. Further, the operations of the Company are limited within one geographical segment i.e. India. 10. The above unaudited Standalone financial results of the Company for the quarter ended June 30, 2026 are available on the Company's website (www.steamhouse.in) and also on the website of BSE (www.bseindia.com) and NSE (www.nseindia.com), where the shares of the Company are listed. 11. Previous period's/ year's figures have been regrouped/reclassified wherever necessary to confirm with the current period/year figures. The impact of such reclassification/regrouping is not material to the unaudited standalone financial results.



Remarks

Debt equity ratio
Debt service coverage ratio
Interest service coverage ratio


Format for Reporting Segment wise Revenue, Results and Capital Employed along with the company results

Amount in (Lakhs)

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 Standalone Standalone
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



Other Comprehensive Income

Amount in (Lakhs)

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 Standalone Standalone
Other comprehensive income [Abstract]
1 Amount of items that will not be reclassified to profit and loss
1 Gain/(loss) on remeasurement of defined benefit plans 5.10 5.10
Total Amount of items that will not be reclassified to profit and loss 5.10
2 Income tax relating to items that will not be reclassified to profit or loss 1.30 1.30
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 0.00 0.00
5 Total Other comprehensive income 3.80 3.80