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You can view the entire text of Notes to accounts of the company for the latest year

BSE: 507813ISIN: INE296D01010INDUSTRY: Industrial Gases

BSE   ` 54.11   Open: 57.50   Today's Range 54.00
57.50
-1.02 ( -1.89 %) Prev Close: 55.13 52 Week Range 42.50
132.50
Year End :2026-03 

The Investments include investment in Equity Shares of other entities. Investment in Pondicherry Agro Foods Pvt. Ltd. are classified in Level 3 of the Fair Value Hierarchy. The Fair Value of this investment have been computed based on the Book Value of the shares as per the most recent Standalone Financial Statements available.

In regard to investment in the remaining companies, the company has entered into agreements where it has purchases equity shares from these companies as part of an electricity supply arrangement. These shares are bought at face value and are to be transferred back at face value at the end of the contract. Since the shares will be transferred at their original purchase cost, there is no gain or loss on them, and their fair value remains in parity with the acquisition cost throughout the duration of the arrangement