BSEResult17h ago · 30 Oct 2026, 10:12 pm
Please find attached herewith Unaudited Standalone and Consolidated Financial Results of the Company for the quarter and half year ended September 30, 2026.
IRM Energy Ltd · 544004
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IRM Energy Ltd has announced its unaudited standalone and consolidated financial results for the quarter and half year ended September 30, 2026, with the Board of Directors approving the results in accordance with SEBI Listing Regulations.
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IRM Energy Ltd - 544004 - Unaudited Standalone And Consolidated Financial Results For The Quarter And Half Year Ended September 30,2026.
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October 30, 2026
National Stock Exchange of India Ltd. BSE Limited
"Exchange Plaza" Phiroze Jeejeebhoy Towers
Bandra-Kurla Complex, Bandra (East) Dalal Street
Mumbai – 400 051 Mumbai - 400 001
Scrip Symbol: IRMENERGY Scrip Code: 544004
Sub: Outcome of meeting of the Board of Directors held on October 30, 2026
Dear Sir/Madam,
Pursuant to Regulation 30 of the SEBI (Listing Obligations and Disclosure Requirements)
Regulations, 2015 (“SEBI Listing Regulations”), the Board of Directors of IRM Energy Limited
(“the Company”), at its meeting held today i.e., Friday, October 30, 2026, has inter‐alia
considered and approved the Unaudited Standalone and Consolidated Financial Results of the
Company for the quarter and half year ended September 30, 2026, in accordance with the
provisions of Regulation 33 of the SEBI Listing Regulations, along with the Limited Review
Reports issued by Statutory Auditor.
Please find enclosed the following:
1. Unaudited Standalone and Consolidated Financial Results for the quarter and half year ended
September 30, 2026, along with the Limited Review Reports issued by M/s. Sorab S. Engineer
& Co., Statutory Auditors, as Annexure – I.
2. Business Note on the performance of the Company for the quarter ended September 30,
2026, as Annexure – II.
The meeting of the Board of Directors of the Company commenced at 07:37 P.M. (IST) and
concluded at 8:12 P.M. (IST).
This is for your information and record. The same is also being uploaded on the Company's
website at www.irmenergy.com.
Thanking you.
Yours sincerely,
For, IRM Energy Limited
Akshit Soni
Company Secretary &
Compliance Officer
Annexure - I
SORAB S. ENGINEER & CO. (Regd.) CA
CHARTERED ACCOUNTANTS
TELEPHONE : +91 79 48006782 IND I A
EMAIL : sbchokshi@sseco.in
sseahm@hotmail.com 804-805, SAKAR-IX,
WEB : www.sseco.in BESIDE CITY GOLD,
ASHRAM ROAD,
AHMEDABAD-380 009
INDEPENDENT AUDITOR'S REVIEW REPORT ON REVIEW OF INTERIM CONSOLIDATED
FINANCIAL RESULTS
TO THE BOARD OF DIRECTORS OF IRM ENERGY LIMITED
1. We have reviewed the accompanying unaudited consolidated financial results of IRM Energy
Limited ("the Parent"), its subsidiary, joint controlled entities (the Parent, its subsidiary and
joint controlled entities are collectively referred to as "the Group") and its associate for the
quarter and half year ended September 30, 2026 ("the Statement") being submitted by the
Parent pursuant to the requirements of Regulation 33 of the SEBI (Listing Obligations and
Disclosure Requirements) Regulation, 2015, as amended ("the Listing Regulations").
2. This statement, which is the responsibility of the Parent's Management and approved by the
Parent's Board of Directors, has been prepared in accordance with the recognition and
measurement principles laid down in the 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 Regulation 33 of the Listing Regulations. Our responsibility is to express
a conclusion on the Statement based on our review.
3. We conducted our review of the Statement in accordance with the Standard on Review
Engagement (SRE) 2410, "Review of Interim Financial Information Performed by the
Independent Auditor of the Entity" issued by the Institute of Chartered Accountants of India
(ICAI). This standard requires that we plan and perform the review to obtain moderate
assurance as to whether the Statement is free of material misstatement. A review of interim
financial information consists of making inquiries, primarily of the personnel responsible for
financial and accounting matters and applying analytical and other review procedures. A review
is substantially less in scope than an audit conducted in accordance with Standards on Auditing
specified under Section 143(10) of the Companies Act, 2013 and consequently does not enable
us to obtain assurance that we would become aware of all significant matters that might be
identified in an audit. Accordingly, we do not express an audit opinion.
4. We also performed procedures in accordance with the circular issued by the SEBI under
Regulation 33(8) of the Listing Regulations, 2015, as amended, to the extent applicable.
5. The Statement includes the financial results of the following entities:
Parent Company IRM Energy Limited
Subsidiary Company SKI Clean Energy Private Limited
Associate Company Farm Gas Private Limited
Ni-Hon Cylinders Private Limited
Joint Venture
Venuka Polymers Private Limited
6. Based on our review conducted and procedures performed as stated in Paragraph 3 above and
based on the consideration of the review reports of the other auditors referred to in paragraph
6 below, nothing has come to our attention that causes us to believe that the accompanying
Statement, prepared in accordance with the recognition and measurement principles laid down
~::::=~. ...
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~/1 REG. No.
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• AHMEDABAD
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MUMBAI • BENGALURU • KANPUR
SORAB S. ENGINEER & CO. (Regd.)
principles generally accepted in India, has not disclosed the information required to be disclosed
in terms of Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements)
Regulations, 2015, as amended, including the manner in which it is to be disclosed, or that it
contains any material misstatement.
7. We did not review the interim financial information of one subsidiary company included in the
Statement, whose financial information (before consolidation adjustments) reflect total assets
of Rs. 0.02 million as at September 30, 2026, net loss after tax and total comprehensive loss
of Rs. 0.02 million and Rs. 0.02 million for quarter and half year ended on September 30, 2026
respectively and cash inflow of Rs. Nil million for the half year ended on September 30, 2026.
These interim financial information have been reviewed by the other auditors whose reports
have been furnished to us by the management and our conclusion on the Statement, in so far
as relates to the amounts and disclosures included in respect of these subsidiaries, is based
solely on the reports of other auditors and the procedures performed by us as stated in
paragraph 3 above.
8. We did not review the interim financial information of one associate and one joint venture
included in the Statement, whose financial information (before consolidation adjustments)
reflect net loss after tax of Rs. 13.88 million and Rs. 30.60 million and total comprehensive
loss of Rs. 13.94 million and Rs. 30.70 million for quarter and half year ended on September
30, 2026 respectively.
These interim financial information have been reviewed by the other auditors whose reports
have been furnished to us by the management and our conclusion on the Statement, in so far
as relates to the amounts and disclosures included in respect of these subsidiaries, is based
solely on the reports of other auditors and the procedures performed by us as stated in
paragraph 3 above.
Our conclusion on the Statement is not modified in respect of this matter.
9. The consolidated unaudited financial results include the interim financial information of a joint
venture which have not been reviewed by their auditors, whose interim financial information
reflect net loss after tax and total comprehensive loss of Rs. Nil million and Rs. 2.35 million for
the quarter and half year ended on September 30, 2026 respectively. According to the
information and explanations given to us by the Management, this interim financial information
is not material to the Group.
Our conclusion on the Statement is not modified in respect of our reliance on the interim
financial information given by the Management.
10. We draw attention to Note No. 4 to the accompanying Sta
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