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 |
01-04-2025 |
| Date of end of financial year |
31-03-2026 |
| Date of board meeting when results were approved |
31-10-2025 |
| Date on which prior intimation of the meeting for considering financial results was informed
to the exchange |
24-10-2025 |
| Description of presentation currency |
INR |
| Level of rounding used in financial results |
Lakhs |
| Reporting Type |
Quarterly |
| Reporting Quarter |
Second 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 |
Unaudited |
| Segment Reporting |
Multi segment |
| Description of single segment |
|
| Start date and time of board meeting |
31-10-2025 11:30:00 |
| End date and time of board meeting |
31-10-2025 14:15:00 |
| Whether cash flow statement is applicable on company |
Yes |
| Type of cash flow statement |
Cash Flow Indirect |
| Declaration of unmodified opinion or statement on impact of audit qualification |
Not applicable |
Financial Results Ind-AS
Amount in (Lakhs)
| 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 |
01-07-2025 |
01-04-2025 |
| B |
Date of end of reporting period |
30-09-2025 |
30-09-2025 |
| C |
Whether results are audited or unaudited |
Unaudited |
Unaudited |
| D |
Nature of report standalone or consolidated |
Consolidated |
Consolidated |
| 1 |
Income |
|
Revenue from operations |
35,65,723.00 |
71,08,605.00 |
|
Other income |
23,654.00 |
38,067.00 |
|
Total income |
35,89,377.00 |
71,46,672.00 |
| 2 |
Expenses |
| (a) |
Cost of materials consumed |
2,15,191.00 |
3,90,589.00 |
| (b) |
Purchases of stock-in-trade |
26,86,119.00 |
53,38,180.00 |
| (c) |
Changes in inventories of finished goods,
work-in-progress and stock-in-trade |
(5,286.00) |
69,816.00 |
| (d) |
Employee benefit expense |
62,515.00 |
1,15,913.00 |
| (e) |
Finance costs |
23,372.00 |
44,664.00 |
| (f) |
Depreciation, depletion and amortisation expense
|
1,17,686.00 |
2,16,958.00 |
| (f) |
Other Expenses |
| 1 |
Excise Duty |
12,011.00 |
23,824.00 |
| 2 |
Other Expenses |
2,49,142.00 |
4,57,377.00 |
|
Total other expenses |
2,61,153.00 |
4,81,201.00 |
|
Total expenses |
33,60,750.00 |
66,57,321.00 |
| 3 |
Total profit before exceptional items and tax |
2,28,627.00 |
4,89,351.00 |
| 4 |
Exceptional items |
0.00 |
0.00 |
| 5 |
Total profit before tax |
2,28,627.00 |
4,89,351.00 |
| 6 |
Tax expense |
|
| 7 |
Current tax |
28,909.00 |
94,165.00 |
| 8 |
Deferred tax |
28,759.00 |
28,163.00 |
| 9 |
Total tax expenses |
57,668.00 |
1,22,328.00 |
| 10 |
Net movement in regulatory deferral account balances related to profit or loss and
the related deferred tax movement |
0.00 |
0.00 |
| 11 |
Net Profit Loss for the period from
continuing operations |
1,70,959.00 |
3,67,023.00 |
| 12 |
Profit (loss) from discontinued operations before tax |
0.00 |
0.00 |
| 13 |
Tax expense of discontinued operations |
0.00 |
0.00 |
| 14 |
Net profit (loss) from discontinued
operation after tax |
0.00 |
0.00 |
| 15 |
Share of profit (loss) of associates and joint ventures accounted for using equity
method |
27,912.00 |
70,073.00 |
| 16 |
Total profit (loss) for period |
1,98,871.00 |
4,37,096.00 |
| 17 |
Other comprehensive income net of taxes |
(16,942.00) |
(48,592.00) |
| 18 |
Total Comprehensive Income for the period |
1,81,929.00 |
3,88,504.00 |
| 19 |
Total profit or loss, attributable to
|
|
|
|
Profit or loss, attributable to owners of parent |
1,97,240.00 |
4,34,161.00 |
|
Total profit or loss, attributable to non-controlling interests |
1,631.00 |
2,935.00 |
| 20 |
Total Comprehensive income for the period attributable to |
|
|
|
Comprehensive income for the period attributable to owners of parent |
1,80,298.00 |
3,85,569.00 |
|
Total comprehensive income for the period attributable to owners of parent non-controlling
interests |
1,631.00 |
2,935.00 |
| 21 |
Details of equity share capital |
|
|
Paid-up equity share capital |
6,57,510.00 |
6,57,510.00 |
|
Face value of equity share capital |
10 |
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 |
6.6 |
|
Diluted earnings (loss) per share from continuing operations |
3 |
6.6 |
| ii |
Earnings per equity share for discontinued operations |
|
|
Basic earnings (loss) per share from discontinued operations |
0 |
0 |
|
Diluted earnings (loss) per share from discontinued operations |
0 |
0 |
| ii |
Earnings per equity share |
|
|
Basic earnings (loss) per share from continuing
and discontinued operations |
3 |
6.6 |
|
Diluted earnings (loss) per share from
continuing and discontinued operations |
3 |
6.6 |
| 24 |
Debt equity ratio |
|
|
| 25 |
Debt service coverage ratio |
|
|
| 26 |
Interest service coverage ratio |
|
|
| 27 |
Disclosure of notes on financial results |
|
Remarks
Statement of Asset and Liabilities
Amount in (Lakhs)
| Particulars |
Year ended (dd-mm-yyyy) |
| Date of start of reporting period |
01-04-2025 |
| Date of end of reporting period |
30-09-2025 |
| Whether results are audited or unaudited |
Unaudited |
| Nature of report standalone or consolidated |
Consolidated |
|
Assets |
| 1 |
Non-current assets |
|
Property, plant and equipment |
50,72,719.00 |
|
Capital work-in-progress |
28,03,778.00 |
|
Investment property |
|
|
Goodwill |
3,43,085.00 |
|
Other intangible assets |
5,63,896.00 |
|
Intangible assets under development |
|
|
Biological assets other than bearer plants |
|
|
Investments accounted for using equity method |
16,24,494.00 |
|
Non-current financial assets |
|
|
Non-current investments |
7,92,732.00 |
|
Trade receivables, non-current |
|
|
Loans, non-current |
32,386.00 |
|
Other non-current financial assets |
10,985.00 |
|
Total non-current financial assets |
8,36,103.00 |
|
Deferred tax assets (net) |
50,708.00 |
|
Other non-current assets |
1,55,287.00 |
|
Total non-current assets |
1,14,50,070.00 |
| 2 |
Current assets |
|
|
Inventories |
5,73,923.00 |
|
Current financial asset |
|
|
Current investments |
0.00 |
|
Trade receivables, current |
10,01,486.00 |
|
Cash and cash equivalents |
52,171.00 |
|
Bank balance other than cash and cash equivalents |
1,22,327.00 |
|
Loans, current |
1,07,609.00 |
|
Other current financial assets |
83,489.00 |
|
Total current financial assets |
13,67,082.00 |
|
Current tax assets (net) |
1,142.00 |
|
Other current assets |
2,54,963.00 |
|
Total current assets |
21,97,110.00 |
| 3 |
Non-current assets classified as held for sale |
0.00 |
| 4 |
Regulatory deferral account debit balances and related deferred tax Assets |
0.00 |
|
Total assets |
1,36,47,180.00 |
|
Equity and liabilities |
|
| 1 |
Equity |
|
|
Equity attributable to owners of parent |
|
|
Equity share capital |
6,57,510.00 |
|
Other equity |
81,56,635.00 |
|
Total equity attributable to owners of parent |
88,14,145.00 |
|
Non controlling interest |
27,228.00 |
|
Total equity |
88,41,373.00 |
| 2 |
Liabilities |
|
|
Non-current liabilities |
|
|
Non-current financial liabilities |
|
|
Borrowings, non-current |
9,87,806.00 |
|
Trade payables, non-current |
|
|
(A) Total outstanding dues of micro enterprises and small enterprises |
|
|
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises |
|
|
Total Trade payable |
|
|
Other non-current financial liabilities |
4,27,787.00 |
|
Total non-current financial liabilities |
14,15,593.00 |
|
Provisions, non-current |
19,244.00 |
|
Deferred tax liabilities (net) |
4,44,391.00 |
|
Deferred government grants, Non-current |
|
|
Other non-current liabilities |
5,00,490.00 |
|
Total non-current liabilities |
23,79,718.00 |
|
Current liabilities |
|
|
Current financial liabilities |
|
|
Borrowings, current |
7,60,008.00 |
|
Trade payables, current |
|
|
(A) Total outstanding dues of micro enterprises and small enterprises |
37,250.00 |
|
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises |
6,29,173.00 |
|
Total Trade payable |
6,66,423.00 |
|
Other current financial liabilities |
6,63,601.00 |
|
Total current financial liabilities |
20,90,032.00 |
|
Other current liabilities |
2,04,368.00 |
|
Provisions, current |
92,798.00 |
|
Current tax liabilities (Net) |
38,891.00 |
|
Deferred government grants, Current |
0.00 |
|
Total current liabilities |
24,26,089.00 |
| 3 |
Liabilities directly associated with assets in disposal group classified as held for sale |
0.00 |
| 4 |
Regulatory deferral account credit balances and related deferred tax liability |
0.00 |
|
Total liabilities |
48,05,807.00 |
|
Total equity and liabilites |
1,36,47,180.00 |
|
Disclosure of notes on assets and liabilities |
|
Format for Reporting Segment wise Revenue, Results and Capital Employed along with the company results
Amount in (Lakhs)
| 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 |
01-07-2025 |
01-04-2025 |
| Date of end of reporting
period |
30-09-2025 |
30-09-2025 |
| Whether results are audited
or unaudited |
Unaudited |
Unaudited |
| Nature of report standalone or
consolidated |
Consolidated |
Consolidated |
| 1 |
Segment Revenue (Income) |
|
(net sale/income from each segment should
be disclosed) |
| 1 |
Natural Gas Transmission/Marketing |
38,87,912.00 |
76,47,318.00 |
| 2 |
LPG Transmission |
23,173.00 |
45,819.00 |
| 3 |
Petrochemicals |
2,00,156.00 |
3,68,274.00 |
| 4 |
LPG and Liquid Hydrocarbons |
1,15,020.00 |
2,25,560.00 |
| 5 |
City Gas |
1,80,487.00 |
3,52,429.00 |
| 6 |
Other Segment |
31,429.00 |
62,026.00 |
| 7 |
Unallocated |
0.00027 |
0.00032 |
|
Total Segment Revenue |
44,38,204.00 |
87,01,458.00 |
|
Less: Inter segment revenue |
8,72,481.00 |
15,92,853.00 |
|
Revenue from operations |
35,65,723.00 |
71,08,605.00 |
| 2 |
Segment Result |
|
Profit (+) / Loss (-) before tax and
interest from each segment |
| 1 |
Natural Gas Transmission/Marketing |
2,52,578.00 |
5,12,801.00 |
| 2 |
LPG Transmission |
12,877.00 |
24,904.00 |
| 3 |
Petrochemicals |
(34,458.00) |
(63,410.00) |
| 4 |
LPG and Liquid Hydrocarbons |
11,179.00 |
31,680.00 |
| 5 |
City Gas |
16,489.00 |
34,237.00 |
| 6 |
Other Segment |
13,964.00 |
31,365.00 |
| 7 |
Unallocated |
0.00 |
0.00 |
|
Total Profit before tax |
2,72,629.00 |
5,71,577.00 |
|
i. Finance cost |
23,372.00 |
44,664.00 |
|
ii. Other Unallocable Expenditure net off Unallocable income |
(7,282.00) |
(32,511.00) |
|
Profit before tax |
2,56,539.00 |
5,59,424.00 |
| 3 |
(Segment Asset - Segment Liabilities)
|
|
Segment Asset |
| 1 |
Natural Gas Transmission/Marketing |
71,01,156.00 |
71,01,156.00 |
| 2 |
LPG Transmission |
98,859.00 |
98,859.00 |
| 3 |
Petrochemicals |
24,25,010.00 |
24,25,010.00 |
| 4 |
LPG and Liquid Hydrocarbons |
1,75,721.00 |
1,75,721.00 |
| 5 |
City Gas |
8,43,586.00 |
8,43,586.00 |
| 6 |
Other Segment |
1,91,551.00 |
1,91,551.00 |
| 7 |
Unallocated |
28,11,297.00 |
28,11,297.00 |
|
Total Segment Asset |
1,36,47,180.00 |
1,36,47,180.00 |
|
Un-allocable Assets |
0.00 |
0.00 |
|
Net Segment Asset |
1,36,47,180.00 |
1,36,47,180.00 |
| 4 |
Segment Liabilities |
|
Segment Liabilities |
| 1 |
Natural Gas Transmission/Marketing |
20,23,503.00 |
20,23,503.00 |
| 2 |
LPG Transmission |
13,967.00 |
13,967.00 |
| 3 |
Petrochemicals |
1,11,198.00 |
1,11,198.00 |
| 4 |
LPG and Liquid Hydrocarbons |
16,755.00 |
16,755.00 |
| 5 |
City Gas |
1,31,725.00 |
1,31,725.00 |
| 6 |
Other Segment |
29,628.00 |
29,628.00 |
| 7 |
Unallocated |
24,79,035.00 |
24,79,035.00 |
|
Total Segment Liabilities |
48,05,811.00 |
48,05,811.00 |
|
Un-allocable Liabilities |
0.00 |
0.00 |
|
Net Segment Liabilities |
48,05,811.00 |
48,05,811.00 |
|
Disclosure of notes on segments |
|
Other Comprehensive Income
Amount in (Lakhs)
| 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 |
01-07-2025 |
01-04-2025 |
| B |
Date of end of reporting period |
30-09-2025 |
30-09-2025 |
| C |
Whether results are audited or unaudited |
Unaudited |
Unaudited |
| D |
Nature of report standalone or consolidated |
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 |
0.00 |
0.00 |
| 2 |
Net gain/(loss) on FVTOCI equity Securities |
(13,844.00) |
(20,234.00) |
| 3 |
Share of Other Comprehensive income in Associates/JVs for the period |
26.00 |
(9,622.00) |
|
Total Amount of items that will not be reclassified to profit and loss |
(13,818.00) |
(29,856.00) |
| 2 |
Income tax relating to items that will not be reclassified to profit or loss |
(2,108.00) |
(3,033.00) |
| 3 |
Amount of items that will be reclassified to profit and loss |
|
| 1 |
Exchange differences on translation of foreign operations |
(443.00) |
(1,530.00) |
| 2 |
Net movement in cash flow hedge gain /(loss) |
(6,399.00) |
(27,046.00) |
|
Total Amount of items that will be reclassified to profit and loss |
(6,842.00) |
(28,576.00) |
| 4 |
Income tax relating to items that will be reclassified to profit or loss |
(1,610.00) |
(6,807.00) |
| 5 |
Total Other comprehensive income |
(16,942.00) |
(48,592.00) |
Cash flow statement, indirect
Amount in (Lakhs)
| Particulars |
Year ended (dd-mm-yyyy) |
| A |
Date of start of reporting period |
01-04-2025 |
| B |
Date of end of reporting period |
30-09-2025 |
| C |
Whether results are audited or unaudited |
Unaudited |
| D |
Nature of report standalone or consolidated |
Consolidated |
|
Statement of cash flows |
|
|
Cash flows from used in operating
activities |
|
|
Profit before tax |
4,89,351.00 |
|
Adjustments for reconcile profit (loss) |
|
|
Adjustments for finance costs |
44,664.00 |
|
Adjustments for decrease (increase) in inventories |
51,051.00 |
|
Adjustments for decrease (increase) in trade receivables, current |
55,488.00 |
|
Adjustments for decrease (increase) in trade receivables, non-current
|
0.00 |
|
Adjustments for decrease (increase) in other current assets |
0.00 |
|
Adjustments for decrease (increase) in other non-current assets |
0.00 |
|
Adjustments for other financial assets, non-current |
0.00 |
|
Adjustments for other financial assets, current |
0.00 |
|
Adjustments for other bank balances |
0.00 |
|
Adjustments for increase (decrease) in trade payables, current |
(55,259.00) |
|
Adjustments for increase (decrease) in trade payables, non-current |
0.00 |
|
Adjustments for increase (decrease) in other current liabilities |
0.00 |
|
Adjustments for increase (decrease) in other non-current liabilities
|
0.00 |
|
Adjustments for depreciation and amortisation expense |
2,16,958.00 |
|
Adjustments for impairment loss reversal of impairment loss recognised
in profit or loss |
0.00 |
|
Adjustments for provisions, current |
(88,256.00) |
|
Adjustments for provisions, non-current |
0.00 |
|
Adjustments for other financial liabilities, current |
0.00 |
|
Adjustments for other financial liabilities, non-current |
0.00 |
|
Adjustments for unrealised foreign exchange losses gains |
0.00 |
|
Adjustments for dividend income |
6,095.00 |
|
Adjustments for interest income |
13,807.00 |
|
Adjustments for share-based payments |
0.00 |
|
Adjustments for fair value losses (gains) |
0.00 |
|
Adjustments for undistributed profits of associates |
0.00 |
|
Other adjustments for which cash effects are investing or financing
cash flow |
0.00 |
|
Other adjustments to reconcile profit (loss) |
0.00 |
|
Other adjustments for non-cash items |
(5,070.00) |
|
Share of profit and loss from partnership firm or association of
persons or limited liability partnerships |
0.00 |
|
Total adjustments for reconcile
profit (loss) |
1,99,674.00 |
|
Net cash flows from (used in)
operations |
6,89,025.00 |
|
Dividends received |
0.00 |
|
Interest paid |
0.00 |
|
Interest received |
0.00 |
|
Income taxes paid (refund) |
1,14,291.00 |
|
Other inflows (outflows) of cash |
0.00 |
|
Net cash flows from (used in)
operating activities |
5,74,734.00 |
|
Cash flows from used in
investing activities |
|
|
Cash flows from losing control of subsidiaries or other businesses |
0.00 |
|
Cash flows used in obtaining control of subsidiaries or other businesses |
0.00 |
|
Other cash receipts from sales of equity or debt instruments of other
entities |
(1,16,192.00) |
|
Other cash payments to acquire equity or debt instruments of other entities
|
0.00 |
|
Other cash receipts from sales of interests in joint ventures |
0.00 |
|
Other cash payments to acquire interests in joint ventures |
0.00 |
|
Cash receipts from share of profits of partnership firm or association of
persons or limited liability partnerships |
0.00 |
|
Cash payment for investment in partnership firm or association of persons or
limited liability partnerships |
0.00 |
|
Proceeds from sales of property, plant and equipment |
708.00 |
|
Purchase of property, plant and equipment |
3,91,612.00 |
|
Proceeds from sales of investment property |
0.00 |
|
Purchase of investment property |
0.00 |
|
Proceeds from sales of intangible assets |
0.00 |
|
Purchase of intangible assets |
0.00 |
|
Proceeds from sales of intangible assets under development |
0.00 |
|
Purchase of intangible assets under development |
0.00 |
|
Proceeds from sales of goodwill |
0.00 |
|
Purchase of goodwill |
0.00 |
|
Proceeds from biological assets other than bearer plants |
0.00 |
|
Purchase of biological assets other than bearer plants |
0.00 |
|
Proceeds from government grants |
50.00 |
|
Proceeds from sales of other long-term assets |
0.00 |
|
Purchase of other long-term assets |
0.00 |
|
Cash advances and loans made to other parties |
98,806.00 |
|
Cash receipts from repayment of advances and loans made to other parties |
0.00 |
|
Cash payments for future contracts, forward contracts, option contracts and
swap contracts |
0.00 |
|
Cash receipts from future contracts, forward contracts, option contracts and
swap contracts |
0.00 |
|
Dividends received |
14,480.00 |
|
Interest received |
12,155.00 |
|
Income taxes paid (refund) |
0.00 |
|
Other inflows (outflows) of cash |
132.00 |
|
Net cash flows from (used in)
investing activities |
(5,79,085.00) |
|
Cash flows from used in
financing activities |
|
|
Proceeds from changes in ownership interests in subsidiaries |
0.00 |
|
Payments from changes in ownership interests in subsidiaries |
0.00 |
|
Proceeds from issuing shares |
0.00 |
|
Proceeds from issuing other equity instruments |
0.00 |
|
Payments to acquire or redeem entity's shares |
0.00 |
|
Payments of other equity instruments |
0.00 |
|
Proceeds from exercise of stock options |
0.00 |
|
Proceeds from issuing debentures notes bonds etc |
0.00 |
|
Proceeds from borrowings |
2,35,600.00 |
|
Repayments of borrowings |
1,18,522.00 |
|
Payments of lease liabilities |
48,480.00 |
|
Dividends paid |
78,073.00 |
|
Interest paid |
64,191.00 |
|
Income taxes paid (refund) |
0.00 |
|
Other inflows (outflows) of cash |
0.00 |
|
Net cash flows from (used in)
financing activities |
(73,666.00) |
|
Net increase (decrease) in cash
and cash equivalents before effect of exchange rate changes |
(78,017.00) |
|
Effect of exchange rate changes
on cash and cash equivalents |
|
|
Effect of exchange rate changes on cash and cash equivalents |
(1,530.00) |
|
Net increase (decrease) in cash
and cash equivalents |
(79,547.00) |
|
Cash and cash equivalents cash flow statement at beginning of period
|
1,31,718.00 |
|
Cash and cash equivalents cash
flow statement at end of period |
52,171.00 |