Integrated Filing — IndAS



General information about company
Scrip Code 532514
NSE Symbol IGL
MSEI Symbol NOTLISTED
ISIN INE203G01027
Name of company INDRAPRASTHA GAS 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 30-Jul-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 24-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 Single segment
Description of single segment NATURAL GAS
Start date and time of board meeting 30-Jul-2025   14:00:00
End date and time of board meeting 30-Jul-2025   16:00:00
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? No
No such default on Loans was there during the quarter. n nThe Company does not have Debt securities.



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 43266000000
Other income 900700000
Total income 44166700000
2 Expenses
(a) Cost of materials consumed 0
(b) Purchases of stock-in-trade 29279300000
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade 4200000
(d) Employee benefit expense 565900000
(e) Finance costs 22400000
(f) Depreciation, depletion and amortisation expense 1237800000
(f) Other Expenses
1 Excise duty 4127500000 4127500000
2 Other expenses 4171600000 4171600000
Total other expenses 8299100000
Total expenses 39408700000
3 Total profit before exceptional items and tax 4758000000
4 Exceptional items 0
5 Total profit before tax 4758000000
6 Tax expense
7 Current tax 1118600000
8 Deferred tax 80000000
9 Total tax expenses 1198600000
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 3559400000
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 3559400000
17 Other comprehensive income net of taxes -800000
18 Total Comprehensive Income for the period 3558600000
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 2800000000
Face value of equity share capital 2
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 2.54
Diluted earnings (loss) per share from continuing operations 2.54
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 2.54
Diluted earnings (loss) per share from continuing and discontinued operations 2.54
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) Note 1 nThe standalone financial results of Indraprastha Gas Limited IGL or the 'Company' for the quarter ended 30 June 2025 have been reviewed by the Audit Committee and approved by the Board of Directors at their respective meetings held on 30 July 2025. The statutory auditors of the Company have carried out a limited review of the aforesaid results and have expressed an unmodified review conclusion. n nNote 2 nThe above results have been prepared in accordance with the recognition and measurement principles of applicable Indian Accounting Standards Ind-AS as notified under the Companies Indian Accounting Standards Rules 2015 as amended specified under section 133 of the Companies Act 2013. n nNote 3(a) nDuring Q1 FY 25-26 the trade margins were paid at the new rates following the renewal of commercial contracts with the Oil Marketing Companies OMCs effective from 01.12.2021. This renewal of agreements had been concluded in Q4 FY 24-25 and the trade margins for the current period are being recognized at these updated rates. The arrears for the period 01.04.2019 to 30.11.2021 which were subject to mutual discussions were finalized during Q4 FY 24-25. Consequently the total provision of Rs. 114.08 crores that had been recorded in previous periods was reversed in Q4 FY 24-25 in line with the requirements of IND AS 115 regarding revenue recognition. n nNote 3(b) nDelhi Development Authority DDA had raised a total demand excluding interest of Rs. 155.64 crores during 2013-14 on account of increase in license fees in respect of sites taken by the Company on lease from DDA for setting up compressed natural gas CNG stations in Delhi. The increase in license fees was related to the period 1 April 2007 to 31 March 2014. The Company had filed a writ petition on 11 October 2013 before the Hon'ble High Court of Delhi against the demand raised by DDA as the revised license fees had been increased manifold and made applicable retrospectively from financial year 2007-08. Further DDA vide communication dated 29 August 2016 had revised the total demand excluding interest to Rs. 330.73 crores for the period upto 31 March 2016. The same was also reported in the previous periods as a contingent liability. The matter is pending in the Hon'ble High Court of Delhi and the Company is of the view that such demand is not tenable and accordingly no provision has been made for this aforementioned demand raised by DDA in the books of accounts. n nNote 4 nFigures for the quarter ended 31 March 2025 represent the balancing figures between the audited figures for the full financial year and published year to date figures upto the third quarter ended 31 December 2024. n nNote 5 nThe Company's business falls within a single segment in terms of the Indian Accounting Standard 108 'Operating Segments'. n nNote 6 nA subsidiary named IGL Genesis Technologies Limited has been incorporated on 15.06.2023. The Company holds 51% share in IGL Genesis Technologies Limited. The primary objective of subsidiary is manufacturing supply selling and distribution of gas & other meters and other allied goods & services. The certificate of incorporation has been received by the subsidiary on 13.07.2023. The Company has invested Rs. 34.46 crores in the subsidiary till 30.06.2025. The company has also advanced Secured Loan to the subsidiary and the outstanding balance of such loans as on 30.06.2025 amounts to Rs. 15.29 crores. n nNote 7 nPrevious period figures have been regrouped/reclassified to align with the current year classification wherever required. n nNote 8 nDuring the previous year the shareholders of the Company have approved bonus equity shares having a face value of Rs. 2 each in the ratio of 1:1 in the month of January 2025. Consequently the total number of equity shares issued by the Company increased to 1400001600 shares of Rs. 2 each. In line with the disclosure requirements of IND AS 33 the EPS for the quarter ended 30 June 2024 have been restated based on total number of equity shares outstanding after bonus issue.



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)
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 Standalone
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 1100000
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 -300000
5 Total Other comprehensive income -800000





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 PKF Sridhar & Santhanam LLP Yes 31-Oct-2025