Integrated Filing — IndAS



General information about company
Scrip Code 532522
NSE Symbol PETRONET
MSEI Symbol NOTLISTED
ISIN INE347G01014
Name of company PETRONET LNG LIMITED
Type of company Main Board
Class of security Equity
Date of start of financial year 01-Apr-2025
Date of end of financial year 31-Mar-2026
Date of board meeting when results were approved 25-Jul-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 26-Jun-2025
Description of presentation currency INR (in Actuals)
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 Natural gas business
Start date and time of board meeting 25-Jul-2025   14:30:00
End date and time of board meeting 25-Jul-2025   17:40:00
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



Financial Results Ind-AS
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-Apr-2025
B Date of end of reporting period 30-Jun-2025
C Whether results are audited or unaudited Unaudited
D Nature of report standalone or consolidated Consolidated
Part I Blue color marked fields are non-mandatory. For Consolidated Results, if the company has no figures for 3 months / 6 months ended, in such case zero shall be inserted in the said column.
1 Income
Revenue from operations 118798600000
Other income 2166000000
Total income 120964600000
2 Expenses
(a) Cost of materials consumed 103868900000
(b) Purchases of stock-in-trade 0
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade 0
(d) Employee benefit expense 640700000
(e) Finance costs 589900000
(f) Depreciation, depletion and amortisation expense 2069500000
(f) Other Expenses
1 Impairment Loss (Net of Reversal) 1384000000 1384000000
2 Other Expenses 1313000000 1313000000
Total other expenses 2697000000
Total expenses 109866000000
3 Total profit before exceptional items and tax 11098600000
4 Exceptional items 0
5 Total profit before tax 11098600000
6 Tax expense
7 Current tax 3150000000
8 Deferred tax -295800000
9 Total tax expenses 2854200000
10 Net movement in regulatory deferral account balances related to profit or loss and the related deferred tax movement 0
11 Net Profit Loss for the period from continuing operations 8244400000
12 Profit (loss) from discontinued operations before tax 0
13 Tax expense of discontinued operations 0
14 Net profit (loss) from discontinued operation after tax 0
15 Share of profit (loss) of associates and joint ventures accounted for using equity method 174400000
16 Total profit (loss) for period 8418800000
17 Other comprehensive income net of taxes 0
18 Total Comprehensive Income for the period 8418800000
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 15000000000
Face value of equity share capital 10
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 5.61
Diluted earnings (loss) per share from continuing operations 5.61
ii Earnings per equity share for discontinued operations
Basic earnings (loss) per share from discontinued operations 0
Diluted earnings (loss) per share from discontinued operations 0
ii Earnings per equity share
Basic earnings (loss) per share from continuing and discontinued operations 5.61
Diluted earnings (loss) per share from continuing and discontinued operations 5.61
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.tThe above results have been reviewed by the Audit Committee and approved by the Board of Directors of the Holding Company at their respective meetings held on 25th July 2025. The statutory auditors of the company have carried out limited review of the aforesaid results. n2.tThe Holding Company primarily operates in the business of import and processing of liquefied natural gas. Accordingly there is only one Reportable Segment i.e. Natural Gas Business . Hence no specific disclosure has been made w.r.t. operating segments. n3.tTrade receivables as at 30th June 2025 include Use or Pay UoP dues amounting to Rs.1 421.56 crore gross Rs.814.01 crore net after making a provision of Rs.607.55 crore . These dues have arisen due to lower capacity utilisation by customers under long-term regasification agreements entered into by the Holding Company. These UoP dues pertain to FY 2022–23 CY 2022 Rs.694.29 crore FY 2023–24 CY 2023 Rs.610.00 crore and FY 2024–25 CY 2024 Rs.117.27 crore. nDuring FY 2023–24 the Board of Holding Company approved a recovery mechanism for UoP dues relating to CY 2022 in accordance with agreements reached with customers. As part of this arrangement the Holding Company has obtained bank guarantees from customers to secure the recovery of UoP dues of CY 2022. nThe Board of Holding Company at its meeting held on 27th January 2025 approved a recovery mechanism for UoP dues pertaining to CY 2023.The Holding Company is in the process of implementing this mechanism with all customers and bank guarantees have been received from some of them. nWhile some customers have not provided balance confirmations for the UoP dues management remains confident of recovery as the amounts are contractually obligated. As a measure of prudence the Holding Company has made a time-based provision of Rs.607.55 crore as at 30th June 2025 Rs.469.15 crore as at 31st March 2025. n4.tPrevious year / period figures have been regrouped and rearranged to make them comparable with current period figures. n



Remarks
Debt equity ratio
Debt service coverage ratio
Interest service coverage ratio


Format for Reporting Segmenet wise Revenue, Results and Capital Employed along with the company results
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-Apr-2025
Date of end of reporting period 30-Jun-2025
Whether accounts are audited or unaudited Unaudited
Nature of report standalone or 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



Other Comprehensive Income
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-Apr-2025
B Date of end of reporting period 30-Jun-2025
C Whether results are audited or unaudited Unaudited
D Nature of report standalone or consolidated Consolidated
Other comprehensive income [Abstract]
1 Amount of items that will not be reclassified to profit and loss
Total Amount of items that will not be reclassified to profit and loss
2 Income tax relating to items that will not be reclassified to profit or loss
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
5 Total Other comprehensive income