Un- Audited Financial Results & Limited Review Report for the First Quarter Ended 30th June, 2026.

Our New Email-ld: 5 x +91-33- x oft Hi FPhaonxe: : ++ 9911--333-3 - 22222197--52497920/ 8005 / 6257 bolkol@globalbol.com aq of af E-mail : BHAGAWATI OXYGEN LIMITED 67, PARK STREET, KOLKATA - 700 016 (INDIA) To, Date: 14.08.2026 Corporate Relationship Department. Bombay Stock Exchange Ltd. Phiroze Jeejeebhoy Tower, 25th Floor, Dalal Street. Mumbai-400 001. Scrip code: 509449 Sub: Un-Audited Financial Result & Limited Review Report For First Quarter Ended 30th June, 2026 Dear Sir, In term of Regulation 30 and 33 of the Securities and Exchange Board of India (Listing Obligations and Disclosure Requirements) Regulations, 2015, we submit herewith a copy of Un-Audited Financial Result of the Company for the first quarter ended 30‘ June, 2026 which were approved and taken on record by the Board of Directors of the company along with its limited Review Report. The above information is for your record. Thanking you, Yours Faithfully, For Bhagawati Oxygen Limited Digitally signed by RITU RITU DAMANI DAMAN | Bags 2026.08.14 16:39:30 (RITU DAMANI) COMPANY SECRETARY ENC. AS ABOVE REGD.OFF. : Sector-25. Plot 5, Ballabgarh-121004 (Haryana) CIN No.:L74899HR1972PLC006203 Works: P.O. Moubhandar, Ghatsila, Near Indian Copper Complex, Dist. Singhbhum(E}-832 303 (Jharkhand) Ph. : + 91-9308121740 CHATURVEDI & CO. LLP CHARTERED ACCOUNTANTS INDIA Park Centre, 24 Park Street, Kolkata - 700 016 Phone : 033-4601 2507 E-mail : chaturvedikol@hotmail.com, chaturvedisc@yahoo.co.in (H.O. Kolkata, Branches at : Delhi, Mumbai, Chennai Independent Auditor’s Review Report on Unaudited Financial Results for the Quarter ended June 30, 2026 of Bhagawati Oxygen Limited Pursuant to Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, as amended The Board of Directors Bhagawati Oxygen Limited Kolkata 1. We have reviewed the accompanying Statement of Unaudited Financial Results of Bhagawati Oxygen Limited (hereinafter referred as the “Company”) for the Quarter ended June 30, 2026 (the ‘Statement’). The Statement has been prepared by the Company pursuant to the requirement of Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, as amended (the ‘Listing Regulations’), which has been initialled by us for identification purpose. 2. This statement which is the responsibility of the Company’s Management and has been approved by the Board of Directors, has been prepared in accordance with the recognition and measurement principles laid down by the Indian Accounting Standards 34 “Interim Financial Reporting” (Ind AS 34), prescribed under section 133 of the Companies Act, 2013 as amended, read with relevant rules issued there under and other accounting principles generally accepted in India. Our responsibility is to express a conclusion on the Statement based on our review. We conducted our review of the Statement in accordance with the Standard on Review Engagements (SRE) 2410 “Review of Interin Financial Information performed by the Independent Auditor of the Entity”, issued by the Institute of Chartered Accountants of India. This standard requires that we plan and perform the review to obtain moderate assurance as to whether the financial statements are free of material misstatement. A review of interim financial information consists of making inquiries, primarily of persons 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 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. Based on our review conducted as above, nothing has come to our attention that causes us to believe that the accompanying, Statement of Unaudited Financial Results prepared in accordance with applicable Indian Accounting Standards specified under Section 133 of the Companies Act, 2013 read with rules issued thereunder and other recognized accounting practices and policies, has not di sclosed the information requir ed 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. For CHATURVEDI & CO LLP Chartered Accountants Firm Registration No. 302137E/E300286 \Qamnam Amit Kumar Partner Membership No. 318210 UDIN: 26318210KOMEQZ2550 Place: Kolkata Date: 14th August, 2026 CHATURVEDI & CO. (ICAI Registration No. 302137E) has been converted into a limited liability partnership CHATURVEDI! & CO. LLP from April 28, 2024, and is a registered Limited Liability Partnership with LLPIN ACG-8720 & ICAI Registration No. 302137E/E300286 [Registered Office at 60, Bentinck Street, Kolkata - 700 069] BHAGAWATI OXYGEN LIMITED Registered Office : Plot 5, Sector 25, Ballabgarh, Haryana - 121004 {CIN No.L74899HR1972PLC006203] STATEMENT OF UNAUDITED FINANCIAL RESULTS FOR THE QUARTER ENDED 30TH JUNE, 2026 (Rs. in Lakhs except EPS) Quarter Ended Year ended sk Particulars "30-06-2026 31-03-2026 _ 30-06-2025 31-03-2026 Ne (Unaudited) (Audited) (Unaudited) (Audited) 1 Income : (a) Revenue from Operations 13.20 0.64 14.60 48.67 (b) Other Income 7.66 380.66 27.61 468.28 Total Income 20.86 381.27 42.21 516.95 2 Expenses : (a) Cost of Materials Consumed - - os - (b) Purchase of Traded Goods - - - 0.60 (c) Changes in Inventories of Finished Goods , Work-in-Progress and stock -in-trade " : " 7 (d) Employee Benefits Expense 21.72 23.48 20.16 86.28 (e) Depreciation/ Amonrtisation of assets 1.53 1.38 1.02 4.40 (f) Finance Costs 187 1.42 1.63 Bi2t (g) Power & Fuel 0.23 0.24 0.32 1.16 (h) Other Expenses : 33.35 2172 21,84 84.28 Total Expenses 58.40 48.19 44.97 181.99 3 = ‘| Profit/ (Loss) before Exceptional Items and Tax (37.54) 333.08 (2.76) 334.96 4 Exceptional Items - - - 5 ‘| Profit/ (Loss) before Tax (37.54) 333.08 (2.76) 334.96 6 Tax Expense - Current Tax - - - - Deferred Tax (4.60) 6.63 0.51 Bits 7 |Net Profit! (Loss) for the Period (32,94) 326.45 (3.27) 326.81 8 Other Comprehensive Income A (i) Item that will not be reclassified to profit or loss Remeasurement on post employment defined benefits plan - 1.34 - 1.34 (ji) Income Tax relating to items that will not be reclassified to profit - : . or loss Remeasurement on post employment defined benefits plan B (i) Item that will be reclassified to profit or loss - - - - (ii) Income Tax relating to items that will be reclassified to profit or - 7 : : loss Total Other Comprehensive Income - 1.34 - 1.34 9 Total Comprehensive Income (32.94) 327.79 (3.27) 328.15 10 {Paid - up Equity Share Capital (Face Value - Rs 10 per Share) 231.30 231.30 231.30 231.30 11. jOther Equity as per Balance Sheet of the previous accounting year / 493.92 12 |Earnings per Share Pe fof Re 10/- each) (not Annualised) - A (a) Basic (1.42) 14.11 (0.14) 14.13 (b) Diluted Nall (1.42) 14.11 (0,14) 14.15] Te ALA \ eg zy \— co, =D aC” SEGMENT-WISE REVENUE, RESULTS, ASSETS AND LIABILITIES FOR THE QUARTER ENDED 30TH JUNE, 2026 (Rs. in Lakhs) Quartor Ended Year endod SL. Particulars 30-06-2026 31-03-2026 30-06-2025 31-03-2026 3 (Unudited) _ (Audited) (Unaudited) (Audited) 1 Segment Revenue Gases 7.66 380.66 27.61 469.01 Power 13.20 0.61 14.60 47.94 Total (a) 20:86} 381.27 42.21 516.95 Unallocable revenue (b) - - - Total (a + b) 20.86 ~ 381.27 42.21 516.95 2 {Segment Results (Profit before tax and interest) Gases (48.69) 340.39 (15.20) 299.32 Power 12.72 (5.89) 14.07 40.91 TO ot th ae lr unallocable expenses (net of unallocable income) (35.* 97) 334.5- 0. (4._ 13) 340.>2 3 Interest & other charge 1.57 1.42 _ 1.63 5.27 Total Profit before tax (37.54) 333,08 '(2.76) 334,96 3 |Segment Assets oe 948.26 985.91 895.85 985.91 Power - 38.14 33.94 100.82 33.94 Othiets 19.10 19.31 3.41 19.31 Total 1,005. [Showing first 8,000 characters — download PDF for full document]