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
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 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



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 354288100000
Other income 1441300000
Total income 355729400000
2 Expenses
(a) Cost of materials consumed 17539800000
(b) Purchases of stock-in-trade 265206100000
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade 7510200000
(d) Employee benefit expense 5339800000
(e) Finance costs 2129200000
(f) Depreciation, depletion and amortisation expense 9927200000
(f) Other Expenses
1 EXCISE DUTY 1181300000 1181300000
2 OTHER EXPENSES 20823500000 20823500000
Total other expenses 22004800000
Total expenses 329657100000
3 Total profit before exceptional items and tax 26072300000
4 Exceptional items 0
5 Total profit before tax 26072300000
6 Tax expense
7 Current tax 6525500000
8 Deferred tax -59500000
9 Total tax expenses 6466000000
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 19606300000
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 4216100000
16 Total profit (loss) for period 23822400000
17 Other comprehensive income net of taxes -3164900000
18 Total Comprehensive Income for the period 20657500000
19 Total profit or loss, attributable to
Profit or loss, attributable to owners of parent 23692000000
Total profit or loss, attributable to non-controlling interests 130400000
20 Total Comprehensive income for the period attributable to
Comprehensive income for the period attributable to owners of parent -3164900000
Total comprehensive income for the period attributable to owners of parent non-controlling interests 0
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 3.6
Diluted earnings (loss) per share from continuing operations 3.6
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 3.6
Diluted earnings (loss) per share from continuing and discontinued operations 3.6
24 Debt equity ratio
25 Debt service coverage ratio
26 Interest service coverage ratio
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 Consolidated
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 347886800000 347886800000
4 Petrochemicals 16811800000 16811800000
5 LPG And Liquid Hydrocarbons 11054000000 11054000000
6 City Gas 17194200000 17194200000
7 Other Segment 3059700000 3059700000
8 Unallocated 400000 400000
Total Segment Revenue 426325300000
Less: Inter segment revenue 72037200000 72037200000
Revenue from operations 354288100000
2 Segment Result
Profit (+) / Loss (-) before tax and interest from each segment
1 Natural Gas Transmission/Marketing 15035500000 15035500000
2 LPG Transmission 1202700000 1202700000
3 Natural Gas Marketing 6612500000 6612500000
4 Petrochemicals -2569900000 -2569900000
5 LPG And Liquid Hydrocarbons 2050100000 2050100000
6 City Gas 7219200000 7219200000
7 Other Segment 1739900000 1739900000
8 Unallocated 0 0
Total Profit before tax 31290000000
i. Finance cost 2129200000 2129200000
ii. Other Unallocable Expenditure net off Unallocable income -1127600000 -1127600000
Profit before tax 30288400000
3 (Segment Asset - Segment Liabilities)
Segment Asset
1 Natural Gas Transmission/Marketing 718871300000 718871300000
2 LPG Transmission 9958700000 9958700000
3 Natural Gas Marketing 0 0
4 Petrochemicals 237415100000 237415100000
5 LPG And Liquid Hydrocarbons 18313400000 18313400000
6 City Gas 82638400000 82638400000
7 Other Segment 19258300000 19258300000
8 Unallocated 266702600000 266702600000
Total Segment Asset 1353157800000 1353157800000
Un-allocable Assets 0 0
Net Segment Asset 1353157800000 1353157800000
4 Segment Liabilities
Segment Liabilities
1 Natural Gas Transmission/Marketing 198460400000 198460400000
2 LPG Transmission 1556800000 1556800000
3 Natural Gas Marketing 0 0
4 Petrochemicals 16248500000 16248500000
5 LPG And Liquid Hydrocarbons 2192300000 2192300000
6 City Gas 12868600000 12868600000
7 Other Segment 2945500000 2945500000
8 Unallocated 246024500000 246024500000
Total Segment Liabilities 480296600000 480296600000
Un-allocable Liabilities 0 0
Net Segment Liabilities 480296600000 480296600000
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
1 Re—measurement gain /(loss) on defined benefit plans 0 0
2 Net gain/(loss) on FVTOCI equity Securities -639000000 -639000000
3 Share of Other Comprehensive income in Associates/JVs for the period -964800000 -964800000
Total Amount of items that will not be reclassified to profit and loss -1603800000
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 Exchange differences on translation of foreign operations -108600000 -108600000
2 Net movement in cash flow hedge gain /(loss) -2064800000 -2064800000
Total Amount of items that will be reclassified to profit and loss -2173400000
4 Income tax relating to items that will be reclassified to profit or loss -519700000
5 Total Other comprehensive income -3164900000





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