Integrated Filing — IndAS



General information about company
Scrip Code 532155
NSE Symbol GAIL
MSEI Symbol NOTLISTED
ISIN INE129A01019
Name of company GAIL (INDIA) 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 28-Jul-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 21-Jul-2025
Description of presentation currency INR (in Actuals)
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 Multi segment
Description of single segment
Start date and time of board meeting 28-Jul-2025   14:00:00
End date and time of board meeting 28-Jul-2025   18:10:00
Whether cash flow statement is applicable on company
Type of cash flow statement
Declaration of unmodified opinion or statement on impact of audit qualification Declaration of unmodified opinion
Whether the company has any related party?
Whether the company has entered into any Related Party transaction during the selected half year for which it wants to submit disclosure?
(I) We declare that the acceptance of fixed deposits by the bans/Non-Banking Finance Company are at the terms uniformly applicable/offered to all shareholders/public
(II) We declare that the scheduled commercial bank, as per RBI circular RBI/DBR/2015-16/19 dated March 03, 2016, has allowed additional interest of one per cent per annum, over and above the rate of interest mentioned in the schedule of interest rates on savings or a term deposits of banks staff and their exclusive associations as well as on deposits of Chairman, Chairman & Managing Director, Executive Director or such other Executives appointed for a fixed tenure.
Whether the company is a high value debt listed entity according to regulation 15 (1A)?
(a) If answer to above question is Yes, whether complying with proviso to regulation 23 (9), i.e., submitting RPT disclosures on the day of results publication?
(b) If answer to above question is No, please explain the reason for not complying.
Whether the updated Related Party Transactions (RPT) Policy (in compliance with Reg. 23 of SEBI LODR) has been uploaded on the website of the Company?
Latest Date on which RPT policy is updated
Indicate Company website link for updated RPT policy of the Company
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? Yes



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 Standalone
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 347924500000
Other income 2919200000
Total income 350843700000
2 Expenses
(a) Cost of materials consumed 17539800000
(b) Purchases of stock-in-trade 263613500000
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade 9319700000
(d) Employee benefit expense 5289800000
(e) Finance costs 2093800000
(f) Depreciation, depletion and amortisation expense 8827800000
(f) Other Expenses
1 Excise Duty 235200000 235200000
2 Other Expenses 18589800000 18589800000
Total other expenses 18825000000
Total expenses 325509400000
3 Total profit before exceptional items and tax 25334300000
4 Exceptional items 0
5 Total profit before tax 25334300000
6 Tax expense
7 Current tax 6194900000
8 Deferred tax 276000000
9 Total tax expenses 6470900000
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 18863400000
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 0
16 Total profit (loss) for period 18863400000
17 Other comprehensive income net of taxes -2091500000
18 Total Comprehensive Income for the period 16771900000
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 65751000000
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 2.87
Diluted earnings (loss) per share from continuing operations 2.87
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 2.87
Diluted earnings (loss) per share from continuing and discontinued operations 2.87
24 Debt equity ratio 0.0024
25 Debt service coverage ratio 0.0292
26 Interest service coverage ratio 0.116
27 Disclosure of notes on financial results



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 Standalone
1 Segment Revenue (Income)
(net sale/income from each segment should be disclosed)
1 Natural Gas Transmission/Marketing 28053800000 28053800000
2 LPG Transmission 2264600000 2264600000
3 Natural Gas Marketing 310030900000 310030900000
4 Petrochemicals 16811800000 16811800000
5 LPG and Liquid Hydrocarbons 11054000000 11054000000
6 Other Segment 5310000000 5310000000
7 Unallocated 500000 500000
Total Segment Revenue 373525600000
Less: Inter segment revenue 25601100000 25601100000
Revenue from operations 347924500000
2 Segment Result
Profit (+) / Loss (-) before tax and interest from each segment
1 Natural Gas Transmission/Marketing 15575600000 15575600000
2 LPG Transmission 1202700000 1202700000
3 Natural Gas Marketing 10716000000 10716000000
4 Petrochemicals -2486300000 -2486300000
5 LPG and Liquid Hydrocarbons 2050100000 2050100000
6 Other Segment 1912300000 1912300000
7 Unallocated 0 0
Total Profit before tax 28970400000
i. Finance cost 2093800000 2093800000
ii. Other Unallocable Expenditure net off Unallocable income 1542300000 1542300000
Profit before tax 25334300000
3 (Segment Asset - Segment Liabilities)
Segment Asset
1 Natural Gas Transmission/Marketing 657015500000 657015500000
2 LPG Transmission 9958700000 9958700000
3 Natural Gas Marketing 0 0
4 Petrochemicals 176910900000 176910900000
5 LPG and Liquid Hydrocarbons 18313400000 18313400000
6 Other Segment 37704100000 37704100000
7 Unallocated 274066100000 274066100000
Total Segment Asset 1173968700000 1173968700000
Un-allocable Assets 0 0
Net Segment Asset 1173968700000 1173968700000
4 Segment Liabilities
Segment Liabilities
1 Natural Gas Transmission/Marketing 195378800000 195378800000
2 LPG Transmission 1556800000 1556800000
3 Natural Gas Marketing 0 0
4 Petrochemicals 14686400000 14686400000
5 LPG and Liquid Hydrocarbons 2192300000 2192300000
6 Other Segment 5822400000 5822400000
7 Unallocated 231923400000 231923400000
Total Segment Liabilities 451560100000 451560100000
Un-allocable Liabilities 0 0
Net Segment Liabilities 451560100000 451560100000
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 Standalone
Other comprehensive income [Abstract]
1 Amount of items that will not be reclassified to profit and loss
1 Net gain/(loss) on FVTOCI equity Securities -639000000 -639000000
Total Amount of items that will not be reclassified to profit and loss -639000000
2 Income tax relating to items that will not be reclassified to profit or loss -92600000
3 Amount of items that will be reclassified to profit and loss
1 Net movement in cash flow hedge gain /(loss) -2064800000 -2064800000
Total Amount of items that will be reclassified to profit and loss -2064800000
4 Income tax relating to items that will be reclassified to profit or loss -519700000
5 Total Other comprehensive income -2091500000





Details of Impact of Audit Qualification
Whether results are audited or unaudited Unaudited
Declaration of unmodified opinion or statement on impact of audit qualification Declaration of unmodified opinion
Auditor's opinion
Declaration pursuant to Regulation 33 (3) (d) of SEBI (LODR) Regulation, 2015: The company declares that its Statutory Auditor/s have issued an Audit Report with unmodified opinion for the period on Standalone results Yes
Sr No. Audit firm's name Whether the firm holds a valid peer review certificate issued by Peer Review Board of ICAI Certificate valid upto
1 M/s RAVI RAJAN & CO LLP Yes 31-May-2028
2 M/s ARUN K AGARWAL & ASSOCIATES Yes 31-Jan-2028


Format for Disclosing Outstanding Default on Loans and Debt Securities
Sr. No. Particulars Amount Remarks
1. Loans / revolving facilities like cash credit from banks / financial institutions
A Total amount outstanding as on date 152114200000
B Of the total amount outstanding, amount of default as on date 0
2. Unlisted debt securities i.e. NCDs and NCRPS
A Total amount outstanding as on date 0
B Of the total amount outstanding, amount of default as on date 0 NOT APPLICABLE
3. Total financial indebtedness of the listed entity including short-term and long-term debt 152114200000