| Scrip Code | 539336 |
|---|---|
| NSE Symbol | GUJGASLTD |
| MSEI Symbol | NOTLISTED |
| ISIN | INE844O01030 |
| Name of company | Gujarat Gas 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 | 10-11-2025 |
| Date on which prior intimation of the meeting for considering financial results was informed to the exchange | 04-11-2025 |
| 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 | 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 | Unaudited |
| Segment Reporting | Single segment |
| Description of single segment | Natural Gas |
| Start date and time of board meeting | 10-11-2025 16:00:00 |
| End date and time of board meeting | 10-11-2025 17:45:00 |
| 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 |
| Whether the company has any related party? | Yes |
| Whether the company has entered into any Related Party transaction during the selected half year for which it wants to submit disclosure? | Yes |
| (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 | NA |
| (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. | NA |
| Whether the company is a high value debt listed entity according to regulation 15 (1A)? | No |
| (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? | Yes |
| Latest Date on which RPT policy is updated | 05-02-2025 |
| Indicate Company website link for updated RPT policy of the Company | https://www.gujaratgas.com//resources/downloads/policy-on-materiality-of-related-party-transactions-wef-13th-december-2024 |
| 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 |
| Not Applicable as the Company don't have any default on loans and debt securities outstanding as on September 30,2025 | |
| 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 | Standalone | Standalone |
| 1 | Income | ||
| Revenue from operations | 3,97,892.00 | 8,04,433.00 | |
| Other income | 7,310.00 | 13,246.00 | |
| Total income | 4,05,202.00 | 8,17,679.00 | |
| 2 | Expenses | ||
| (a) | Cost of materials consumed | 2,98,284.00 | 5,98,505.00 |
| (b) | Purchases of stock-in-trade | 0.00 | 0.00 |
| (c) | Changes in inventories of finished goods, work-in-progress and stock-in-trade | (37.00) | 21.00 |
| (d) | Employee benefit expense | 4,805.00 | 9,759.00 |
| (e) | Finance costs | 814.00 | 1,607.00 |
| (f) | Depreciation, depletion and amortisation expense | 13,428.00 | 26,571.00 |
| (f) | Other Expenses | ||
| 1 | Excise duty expense | 19,852.00 | 39,304.00 |
| 2 | Other expenses | 30,263.00 | 60,132.00 |
| Total other expenses | 50,115.00 | 99,436.00 | |
| Total expenses | 3,67,409.00 | 7,35,899.00 | |
| 3 | Total profit before exceptional items and tax | 37,793.00 | 81,780.00 |
| 4 | Exceptional items | 0.00 | 0.00 |
| 5 | Total profit before tax | 37,793.00 | 81,780.00 |
| 6 | Tax expense | ||
| 7 | Current tax | 8,878.00 | 19,200.00 |
| 8 | Deferred tax | 814.00 | 1,802.00 |
| 9 | Total tax expenses | 9,692.00 | 21,002.00 |
| 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 | 28,101.00 | 60,778.00 |
| 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 | 0.00 | 0.00 |
| 16 | Total profit (loss) for period | 28,101.00 | 60,778.00 |
| 17 | Other comprehensive income net of taxes | 58.00 | 199.00 |
| 18 | Total Comprehensive Income for the period | 28,159.00 | 60,977.00 |
| 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 | 13,768.00 | 13,768.00 | |
| Face value of equity share capital | 2 | 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 | 4.08 | 8.83 | |
| Diluted earnings (loss) per share from continuing operations | 4.08 | 8.83 | |
| 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 | 4.08 | 8.83 | |
| Diluted earnings (loss) per share from continuing and discontinued operations | 4.08 | 8.83 | |
| 24 | Debt equity ratio | ||
| 25 | Debt service coverage ratio | ||
| 26 | Interest service coverage ratio | ||
| 27 | Disclosure of notes on financial results | Textual Information(1) | |
| Textual Information(1) | Notes to Standalone Financial Result 1 The above financial results were reviewed and recommended by the Audit Committee and approved by the Board of Directors at its meeting held on 10th November, 2025 at Gandhinagar, Gujarat. 2 These financial statements have been prepared in accordance with the Indian Accounting Standards Ind AS notified under section 133 of the Companies Act, 2013, read together with the Companies Indian Accounting Standards Ind AS Rules issued thereafter and the provisions of the Companies Act 2013, as applicable and guidelines issued by the Securities and Exchange Board of India SEBI and other recognised accounting principles and policies generally accepted in India to the extent possible. These financial results are presented in accordance with the requirements of Regulation 33 of the SEBI Listing Obligations and Disclosure Requirements Regulations, 2015 read with other relevant rules and circulars issued thereunder. 3 The statutory auditors of the Company have carried out limited review of the financial results for the quarter and half year ended on 30th September 2025 in pursuance to regulation 33ci of the SEBI Listing obligations and Disclosure Requirements Regulations, 2015 read with other relevant rules and circulars issued thereunder. The statutory auditors have issued an unmodified review report. 4 The Company primarily operates in the segment of Natural Gas Business. Accordingly, disclosures under Indian Accounting Standards Ind AS 108 on operating segments are not applicable to the Company. 5 The Board of Directors of the Company at its meeting held on 30th August 2024, have approved a Composite Scheme of Amalgamation and Arrangement among Gujarat State Petroleum Corporation Limited GSPC Transferor Company 1, Gujarat State Petronet Limited GSPL Transferor Company 2, GSPC Energy Limited GEL Transferor Company 3, Gujarat Gas Limited Company GGL Transferee Company Demerged Company and GSPL Transmission Limited GTL Resulting Company and their respective Shareholders under Sections 230 to 232 and other applicable provisions of the Companies Act, 2013 and rules made thereunder Scheme. The Scheme, inter alia, provides for 1. Amalgamation of GSPC, GSPL and GEL with GGL with appointed date as 1st April, 2024 2. Post the amalgamation, demerger of Gas Transmission Business Undertaking into GTL with appointed date as 1st April, 2025 and 3. Various other matters consequential or otherwise integrally connected therewith. The Company and Transferor Company 2 have received No Objection from BSE Limited and National Stock Exchange of India Limited on 4th and 5th February, 2025 respectively. Transferor Companies, Transferee Company and Resulting Company had filed Joint Company Application with Honble Ministry of Corporate Affairs Honble MCA on 12th February, 2025 for seeking necessary directions. The Honble MCA vide its Order dated 10th September, 2025 had, inter alia, directed to convene Meeting of Equity Shareholders of GSPC, GSPL and GGL. Pursuant to directions of Honble MCA, the Meeting of Equity Shareholders of GSPC, GSPL and GGL were held on 17th October, 2025 and the Scheme was approved by the Equity Shareholders of GSPC, GSPL and GGL with requisite majority. The Scheme is, inter alia, subject to sanction of the Honble MCA and receipt of necessary approvals from statutory and regulatory authorities. 6 Previous period figures have been reclassified regrouped wherever considered necessary to conform to the current period figures. |
|---|
| Debt equity ratio | |
|---|---|
| Debt service coverage ratio | |
| Interest service coverage ratio |
| 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 | Standalone | |
| Assets | ||
| 1 | Non-current assets | |
| Property, plant and equipment | 7,67,944.00 | |
| Capital work-in-progress | 83,238.00 | |
| Investment property | 1,203.00 | |
| Goodwill | 0.00 | |
| Other intangible assets | 54,207.00 | |
| Intangible assets under development | 1,663.00 | |
| Biological assets other than bearer plants | 0.00 | |
| Investments accounted for using equity method | 0.00 | |
| Non-current financial assets | ||
| Non-current investments | 13,563.00 | |
| Trade receivables, non-current | 0.00 | |
| Loans, non-current | 103.00 | |
| Other non-current financial assets | 9,765.00 | |
| Total non-current financial assets | 23,431.00 | |
| Deferred tax assets (net) | 0.00 | |
| Other non-current assets | 38,310.00 | |
| Total non-current assets | 9,69,996.00 | |
| 2 | Current assets | |
| Inventories | 6,084.00 | |
| Current financial asset | ||
| Current investments | 0.00 | |
| Trade receivables, current | 95,456.00 | |
| Cash and cash equivalents | 34,504.00 | |
| Bank balance other than cash and cash equivalents | 44,427.00 | |
| Loans, current | 182.00 | |
| Other current financial assets | 1,65,736.00 | |
| Total current financial assets | 3,40,305.00 | |
| Current tax assets (net) | 0.00 | |
| Other current assets | 17,051.00 | |
| Total current assets | 3,63,440.00 | |
| 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 | 13,33,436.00 | |
| Equity and liabilities | ||
| 1 | Equity | |
| Equity attributable to owners of parent | ||
| Equity share capital | 13,768.00 | |
| Other equity | 8,52,509.00 | |
| Total equity attributable to owners of parent | 8,66,277.00 | |
| Non controlling interest | ||
| Total equity | 8,66,277.00 | |
| 2 | Liabilities | |
| Non-current liabilities | ||
| Non-current financial liabilities | ||
| Borrowings, non-current | 0.00 | |
| Trade payables, non-current | ||
| (A) Total outstanding dues of micro enterprises and small enterprises | 0.00 | |
| (B) Total outstanding dues of creditors other than micro enterprises and small enterprises | 0.00 | |
| Total Trade payable | 0.00 | |
| Other non-current financial liabilities | 11,640.00 | |
| Total non-current financial liabilities | 11,640.00 | |
| Provisions, non-current | 4,647.00 | |
| Deferred tax liabilities (net) | 97,758.00 | |
| Deferred government grants, Non-current | 0.00 | |
| Other non-current liabilities | 7,591.00 | |
| Total non-current liabilities | 1,21,636.00 | |
| Current liabilities | ||
| Current financial liabilities | ||
| Borrowings, current | 0.00 | |
| Trade payables, current | ||
| (A) Total outstanding dues of micro enterprises and small enterprises | 9,093.00 | |
| (B) Total outstanding dues of creditors other than micro enterprises and small enterprises | 55,698.00 | |
| Total Trade payable | 64,791.00 | |
| Other current financial liabilities | 2,41,827.00 | |
| Total current financial liabilities | 3,06,618.00 | |
| Other current liabilities | 24,645.00 | |
| Provisions, current | 3,137.00 | |
| Current tax liabilities (Net) | 11,123.00 | |
| Deferred government grants, Current | 0.00 | |
| Total current liabilities | 3,45,523.00 | |
| 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 | 4,67,159.00 | |
| Total equity and liabilites | 13,33,436.00 | |
| Disclosure of notes on assets and liabilities | ||
| 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 | Standalone | 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 | |||||||
| 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 | Standalone | Standalone |
| Other comprehensive income [Abstract] | |||
| 1 | Amount of items that will not be reclassified to profit and loss | ||
| 1 | Remeasurement gains on defined employee benefit plans | 7800000 | 26600000 |
| Total Amount of items that will not be reclassified to profit and loss | 78.00 | 266.00 | |
| 2 | Income tax relating to items that will not be reclassified to profit or loss | 20.00 | 67.00 |
| 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 | 0.00 | 0.00 |
| 5 | Total Other comprehensive income | 58.00 | 199.00 |
| 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 | Standalone | ||||
| Statement of cash flows | ||||||
| Cash flows from used in operating activities | ||||||
| Profit before tax | 81,780.00 | |||||
| Adjustments for reconcile profit (loss) | ||||||
| Adjustments for finance costs | 1,607.00 | |||||
| Adjustments for decrease (increase) in inventories | 102.00 | |||||
| Adjustments for decrease (increase) in trade receivables, current | 6,759.00 | |||||
| Adjustments for decrease (increase) in trade receivables, non-current | 0.00 | |||||
| Adjustments for decrease (increase) in other current assets | 3,957.00 | |||||
| Adjustments for decrease (increase) in other non-current assets | (1,963.00) | |||||
| Adjustments for other financial assets, non-current | 316.00 | |||||
| Adjustments for other financial assets, current | 706.00 | |||||
| Adjustments for other bank balances | 0.00 | |||||
| Adjustments for increase (decrease) in trade payables, current | (6,766.00) | |||||
| Adjustments for increase (decrease) in trade payables, non-current | 0.00 | |||||
| Adjustments for increase (decrease) in other current liabilities | 4,677.00 | |||||
| Adjustments for increase (decrease) in other non-current liabilities | (8.00) | |||||
| Adjustments for depreciation and amortisation expense | 26,571.00 | |||||
| Adjustments for impairment loss reversal of impairment loss recognised in profit or loss | 0.00 | |||||
| Adjustments for provisions, current | 611.00 | |||||
| Adjustments for provisions, non-current | (64.00) | |||||
| Adjustments for other financial liabilities, current | 3,943.00 | |||||
| Adjustments for other financial liabilities, non-current | 0.00 | |||||
| Adjustments for unrealised foreign exchange losses gains | 0.00 | |||||
| Adjustments for dividend income | 0.00 | |||||
| Adjustments for interest income | 10,663.00 | |||||
| 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 | 177.00 | |||||
| Other adjustments to reconcile profit (loss) | 0.00 | |||||
| Other adjustments for non-cash items | (517.00) | |||||
| Share of profit and loss from partnership firm or association of persons or limited liability partnerships | 0.00 | |||||
| Total adjustments for reconcile profit (loss) | 29,445.00 | |||||
| Net cash flows from (used in) operations | 1,11,225.00 | |||||
| Dividends received | 0.00 | |||||
| Interest paid | 0.00 | |||||
| Interest received | 0.00 | |||||
| Income taxes paid (refund) | 9,158.00 | |||||
| Other inflows (outflows) of cash | 0.00 | |||||
| Net cash flows from (used in) operating activities | 1,02,067.00 | |||||
| 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 | 0.00 | |||||
| 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 | 23.00 | |||||
| Purchase of property, plant and equipment | 29,032.00 | |||||
| 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 | 0.00 | |||||
| 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 | 0.00 | |||||
| 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 | 184.00 | |||||
| Interest received | 7,292.00 | |||||
| Income taxes paid (refund) | 0.00 | |||||
| Other inflows (outflows) of cash | (73,719.00) | |||||
| Net cash flows from (used in) investing activities | (95,252.00) | |||||
| 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 | 0.00 | |||||
| Repayments of borrowings | 0.00 | |||||
| Payments of lease liabilities | 2,572.00 | |||||
| Dividends paid | 7.00 | |||||
| Interest paid | 2,418.00 | |||||
| Income taxes paid (refund) | 0.00 | |||||
| Other inflows (outflows) of cash | 0.00 | |||||
| Net cash flows from (used in) financing activities | (4,997.00) | |||||
| Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes | 1,818.00 | |||||
| Effect of exchange rate changes on cash and cash equivalents | ||||||
| Effect of exchange rate changes on cash and cash equivalents | 0.00 | |||||
| Net increase (decrease) in cash and cash equivalents | 1,818.00 | |||||
| Cash and cash equivalents cash flow statement at beginning of period | 32,686.00 | |||||
| Cash and cash equivalents cash flow statement at end of period | 34,504.00 | |||||
Format for Disclosure of Related Party Transactions (applicable only for half-yearly filings i.e., 2nd and 4th quarter) |
| Sr No. | Additional disclosure of related party transactions - applicable only in case the related party transaction relates to loans, inter-corporate deposits, advances or investments made or given by the listed entity/subsidiary. These details need to be disclosed only once, during the reporting period when such transaction was undertaken. | ||||||||||||||||||||||||
| Details of the party (listed entity/subsidiary) entering into the transaction | Details of the counterparty | Type of related party transaction | Details of other related party transaction | Value of the related party transaction as approved by the audit committee | Remarks on approval by audit committee | Value of the related party transaction ratified by the audit committee | Date of Audit Committee Meeting where the ratification was approved | Value of transaction during the reporting period | In case monies are due to either party as a result of the transaction | In case any financial indebtedness is incurred to make or give loans, inter-corporate deposits, advances or investments | Details of the loans, inter-corporate deposits, advances or investments | Notes | |||||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Name | PAN | Name | PAN | Relationship of the counterparty with the listed entity or its subsidiary | Opening balance | Closing balance | Nature of indebtedness (loan/ issuance of debt/ any other etc.) | Details of other indebtedness | Cost | Tenure | Nature (loan/ advance/ intercorporate deposit/ investment ) | Interest Rate (%) | Tenure | Secured/ unsecured | Purpose for which the funds will be utilised by the ultimate recipient of funds (endusage) | ||||||||||
| 1 | Gujarat Gas Limited | Gujarat State Petroleum Corporation Limited | Ultimate Holding Company | Purchase of goods or services | 20,00,000.00 | Approved | 4,48,142.00 | 0.00 | 0.00 | Textual Information(1) | |||||||||||||||
| 2 | Gujarat Gas Limited | Gujarat State Petroleum Corporation Limited | Ultimate Holding Company | Purchase of goods or services | 1,000.00 | Approved | 369.00 | 0.00 | 0.00 | Textual Information(2) | |||||||||||||||
| 3 | Gujarat Gas Limited | Gujarat State Petroleum Corporation Limited | Ultimate Holding Company | Any other transaction | Recharge of Salary Expenses | 300.00 | Approved | 33.00 | 0.00 | 0.00 | Textual Information(3) | ||||||||||||||
| 4 | Gujarat Gas Limited | Gujarat State Petroleum Corporation Limited | Ultimate Holding Company | Any other transaction | Reimbursement Income | 200.00 | Approved | 30.00 | 0.00 | 0.00 | Textual Information(4) | ||||||||||||||
| 5 | Gujarat Gas Limited | Gujarat State Petroleum Corporation Limited | Ultimate Holding Company | Any other transaction | Amount Payable | Approved | 0.00 | (23,548.00) | (19,395.00) | Textual Information(5) | |||||||||||||||
| 6 | Gujarat Gas Limited | Gujarat State Petroleum Corporation Limited | Ultimate Holding Company | Investment | Approved | 0.00 | 3,520.00 | 3,520.00 | |||||||||||||||||
| 7 | Gujarat Gas Limited | Gujarat State Petroleum Corporation Limited | Ultimate Holding Company | Any other transaction | Bank Guarantee by GGL to GSPC | Approved | 0.00 | 85,203.00 | 61,497.00 | Textual Information(6) | |||||||||||||||
| 8 | Gujarat Gas Limited | Gujarat State Petroleum Corporation Limited | Ultimate Holding Company | Any other transaction | Letter of Credit by GGL to GSPC | Approved | 0.00 | 19,909.00 | 20,671.00 | Textual Information(7) | |||||||||||||||
| 9 | Gujarat Gas Limited | Gujarat State Petronet Limited | Holding Company | Purchase of goods or services | 75,000.00 | Approved | 17,157.00 | 0.00 | 0.00 | Textual Information(8) | |||||||||||||||
| 10 | Gujarat Gas Limited | Gujarat State Petronet Limited | Holding Company | Any other transaction | Operation And Maintainance Charges | 1,000.00 | Approved | 103.00 | 0.00 | 0.00 | Textual Information(9) | ||||||||||||||
| 11 | Gujarat Gas Limited | Gujarat State Petronet Limited | Holding Company | Dividend paid | 25,000.00 | Approved | 21,701.00 | 0.00 | 0.00 | ||||||||||||||||
| 12 | Gujarat Gas Limited | Gujarat State Petronet Limited | Holding Company | Any other transaction | Rent Expense | 1,000.00 | Approved | 115.00 | 0.00 | 0.00 | Textual Information(10) | ||||||||||||||
| 13 | Gujarat Gas Limited | Gujarat State Petronet Limited | Holding Company | Any other transaction | Right of Way Expenses | 100.00 | Approved | 1.00 | 0.00 | 0.00 | Textual Information(11) | ||||||||||||||
| 14 | Gujarat Gas Limited | Gujarat State Petronet Limited | Holding Company | Any other transaction | Supervision Income | 1,000.00 | Approved | 2.00 | 0.00 | 0.00 | Textual Information(12) | ||||||||||||||
| 15 | Gujarat Gas Limited | Gujarat State Petronet Limited | Holding Company | Any other transaction | Rent Income | 1,000.00 | Approved | 3.00 | 0.00 | 0.00 | Textual Information(13) | ||||||||||||||
| 16 | Gujarat Gas Limited | Gujarat State Petronet Limited | Holding Company | Any other transaction | Operation And Maintainance Income | 60.00 | Approved | 2.00 | 0.00 | 0.00 | Textual Information(14) | ||||||||||||||
| 17 | Gujarat Gas Limited | Gujarat State Petronet Limited | Holding Company | Any other transaction | Reimbursement Income | 1,000.00 | Approved | 54.00 | 0.00 | 0.00 | Textual Information(15) | ||||||||||||||
| 18 | Gujarat Gas Limited | Gujarat State Petronet Limited | Holding Company | Any other transaction | Salary Recharge Income | 300.00 | Approved | 41.00 | 0.00 | 0.00 | Textual Information(16) | ||||||||||||||
| 19 | Gujarat Gas Limited | Gujarat State Petronet Limited | Holding Company | Any other transaction | Deposit Given Other than Connectivity | 500.00 | Approved | (12.00) | 0.00 | 0.00 | Textual Information(17) | ||||||||||||||
| 20 | Gujarat Gas Limited | Gujarat State Petronet Limited | Holding Company | Any other transaction | Deposit Given For Connectivity | 7,000.00 | Approved | 602.00 | 0.00 | 0.00 | Textual Information(18) | ||||||||||||||
| 21 | Gujarat Gas Limited | Gujarat State Petronet Limited | Holding Company | Any other transaction | Amount Payable | Approved | 0.00 | (1,509.00) | (2,167.00) | Textual Information(19) | |||||||||||||||
| 22 | Gujarat Gas Limited | Gujarat State Petronet Limited | Holding Company | Any other transaction | Dividend Payable | Approved | 0.00 | 0.00 | 21,701.00 | ||||||||||||||||
| 23 | Gujarat Gas Limited | Gujarat State Petronet Limited | Holding Company | Any other transaction | Deposits Asset Other than Connectivity | Approved | 0.00 | 209.00 | 197.00 | Textual Information(20) | |||||||||||||||
| 24 | Gujarat Gas Limited | Gujarat State Petronet Limited | Holding Company | Any other transaction | Deposit For Connectivity | Approved | 0.00 | 8,663.00 | 9,265.00 | ||||||||||||||||
| 25 | Gujarat Gas Limited | Gujarat State Petronet Limited | Holding Company | Any other transaction | Bank Guarantee by GGL to GSPL | Approved | 0.00 | 2,934.00 | 2,934.00 | Textual Information(21) | |||||||||||||||
| 26 | Gujarat Gas Limited | Sabarmati Gas Limited | Associate of Holding Company | Purchase of goods or services | 150.00 | Approved | 43.00 | 0.00 | 0.00 | Textual Information(22) | |||||||||||||||
| 27 | Gujarat Gas Limited | Sabarmati Gas Limited | Associate of Holding Company | Purchase of goods or services | 600.00 | Approved | 250.00 | 0.00 | 0.00 | Textual Information(23) | |||||||||||||||
| 28 | Gujarat Gas Limited | Sabarmati Gas Limited | Associate of Holding Company | Purchase of goods or services | 150.00 | Approved | 16.00 | 0.00 | 0.00 | Textual Information(24) | |||||||||||||||
| 29 | Gujarat Gas Limited | Sabarmati Gas Limited | Associate of Holding Company | Any other transaction | Amount Payable | Approved | 0.00 | (13.00) | (16.00) | Textual Information(25) | |||||||||||||||
| 30 | Gujarat Gas Limited | Sabarmati Gas Limited | Associate of Holding Company | Any other transaction | Bank Guarantee by GGL to SGL | Approved | 0.00 | 20.00 | 20.00 | Textual Information(26) | |||||||||||||||
| 31 | Gujarat Gas Limited | Guj Info Petro Limited | Associate | Purchase of goods or services | 1,200.00 | Approved | 36.00 | 0.00 | 0.00 | Textual Information(27) | |||||||||||||||
| 32 | Gujarat Gas Limited | Guj Info Petro Limited | Associate | Dividend received | 200.00 | Approved | 184.00 | 0.00 | 0.00 | Textual Information(28) | |||||||||||||||
| 33 | Gujarat Gas Limited | Guj Info Petro Limited | Associate | Any other transaction | Amount Payable | Approved | 0.00 | (9.00) | 0.00 | Textual Information(29) | |||||||||||||||
| 34 | Gujarat Gas Limited | Guj Info Petro Limited | Associate | Investment | Approved | 0.00 | 3.00 | 3.00 | |||||||||||||||||
| 35 | Gujarat Gas Limited | Gujarat State Energy Generation Limited | Subsidiary of Ultimate Holding Company | Dividend paid | 100.00 | Approved | 78.00 | 0.00 | 0.00 | ||||||||||||||||
| 36 | Gujarat Gas Limited | Gujarat State Energy Generation Limited | Subsidiary of Ultimate Holding Company | Any other transaction | Dividend Payable | Approved | 0.00 | 0.00 | 78.00 | ||||||||||||||||
| 37 | Gujarat Gas Limited | Gujarat State Energy Generation Limited | Subsidiary of Ultimate Holding Company | Any other transaction | Deposits Liability | Approved | 0.00 | (10.00) | (10.00) | Textual Information(30) | |||||||||||||||
| 38 | Gujarat Gas Limited | GSPL India Gasnet Limited | Joint Venture of Holding Company | Purchase of goods or services | 1,500.00 | Approved | 59.00 | 0.00 | 0.00 | Textual Information(31) | |||||||||||||||
| 39 | Gujarat Gas Limited | GSPL India Gasnet Limited | Joint Venture of Holding Company | Any other transaction | Rent Expenses | 150.00 | Approved | 75.00 | 0.00 | 0.00 | Textual Information(32) | ||||||||||||||
| 40 | Gujarat Gas Limited | GSPL India Gasnet Limited | Joint Venture of Holding Company | Purchase of goods or services | 1,500.00 | Approved | 602.00 | 0.00 | 0.00 | Textual Information(33) | |||||||||||||||
| 41 | Gujarat Gas Limited | GSPL India Gasnet Limited | Joint Venture of Holding Company | Any other transaction | Operation and Maintainance Expense | 1,000.00 | Approved | 122.00 | 0.00 | 0.00 | Textual Information(34) | ||||||||||||||
| 42 | Gujarat Gas Limited | GSPL India Gasnet Limited | Joint Venture of Holding Company | Any other transaction | Income from Material sale | 2,500.00 | Approved | 2.00 | 0.00 | 0.00 | Textual Information(35) | ||||||||||||||
| 43 | Gujarat Gas Limited | GSPL India Gasnet Limited | Joint Venture of Holding Company | Any other transaction | Deposit Refund Other than Connectivity | 250.00 | Approved | (2.00) | 0.00 | 0.00 | Textual Information(36) | ||||||||||||||
| 44 | Gujarat Gas Limited | GSPL India Gasnet Limited | Joint Venture of Holding Company | Any other transaction | Amount Payable | Approved | 0.00 | (5.00) | (57.00) | Textual Information(37) | |||||||||||||||
| 45 | Gujarat Gas Limited | GSPL India Gasnet Limited | Joint Venture of Holding Company | Any other transaction | Deposits Asset Other than Connectivity | Approved | 0.00 | 18.00 | 16.00 | Textual Information(38) | |||||||||||||||
| 46 | Gujarat Gas Limited | GSPL India Gasnet Limited | Joint Venture of Holding Company | Any other transaction | Deposit Given For Connectivity | Approved | 0.00 | 5,015.00 | 5,015.00 | Textual Information(39) | |||||||||||||||
| 47 | Gujarat Gas Limited | GSPL India Gasnet Limited | Joint Venture of Holding Company | Any other transaction | Bank Guarantee by GGL to GIGL | Approved | 0.00 | 60.00 | 7.00 | Textual Information(40) | |||||||||||||||
| 48 | Gujarat Gas Limited | GSPL India Transco Limited | Joint Venture of Holding Company | Any other transaction | Transportation Settlement charges | 1,500.00 | Approved | 293.00 | 0.00 | 0.00 | |||||||||||||||
| 49 | Gujarat Gas Limited | GSPL India Transco Limited | Joint Venture of Holding Company | Any other transaction | Amount Payable | Approved | 0.00 | 0.00 | 0.00 | Textual Information(41) | |||||||||||||||
| 50 | Gujarat Gas Limited | Gujarat State Financial Services Limited | Government Related Entity | Interest received | Approved | 7,091.00 | 0.00 | 0.00 | Investment | 5.95 | Daily | Unsecured | Business Purpose | Textual Information(42) | |||||||||||
| 51 | Gujarat Gas Limited | Gujarat State Financial Services Limited | Government Related Entity | Any other transaction | Deposit Net of total Investments and Withdrawals | Approved | 50,238.00 | 0.00 | 0.00 | Textual Information(43) | |||||||||||||||
| 52 | Gujarat Gas Limited | Gujarat State Financial Services Limited | Government Related Entity | Any other transaction | Deposits Asset including accrued Interest | Approved | 0.00 | 1,51,893.00 | 1,97,032.00 | Textual Information(44) | |||||||||||||||
| 53 | Gujarat Gas Limited | Shri Sandeep Dave | Company Secretary | Remuneration | 250.00 | Approved | 28.00 | 0.00 | 0.00 | Textual Information(45) | |||||||||||||||
| 54 | Gujarat Gas Limited | Shri Rajesh Sivadasan | CFO | Remuneration | 250.00 | Approved | 5.00 | 0.00 | 0.00 | Textual Information(46) | |||||||||||||||
| 55 | Gujarat Gas Limited | Shri Pankaj Joshi IAS | Director | Any other transaction | Sitting Fees and Out of Pocket Expenses | 60.00 | Approved | 0.00 | 0.00 | 0.00 | Textual Information(47) | ||||||||||||||
| 56 | Gujarat Gas Limited | Shri S J Haider IAS | Director | Any other transaction | Sitting Fees and Out of Pocket Expenses | 60.00 | Approved | 0.00 | 0.00 | 0.00 | Textual Information(48) | ||||||||||||||
| 57 | Gujarat Gas Limited | Dr T Natarajan IAS | Director | Any other transaction | Sitting Fees and Out of Pocket Expenses | 60.00 | Approved | 1.00 | 0.00 | 0.00 | Textual Information(49) | ||||||||||||||
| 58 | Gujarat Gas Limited | Shri Balwant Singh IAS Retd | Director | Any other transaction | Sitting Fees and Out of Pocket Expenses | 60.00 | Approved | 2.00 | 0.00 | 0.00 | Textual Information(50) | ||||||||||||||
| 59 | Gujarat Gas Limited | Dr Rekha Jain | Director | Any other transaction | Sitting Fees and Out of Pocket Expenses | 60.00 | Approved | 1.00 | 0.00 | 0.00 | Textual Information(51) | ||||||||||||||
| 60 | Gujarat Gas Limited | Prof Yogesh Singh | Director | Any other transaction | Sitting Fees and Out of Pocket Expenses | 60.00 | Approved | 1.00 | 0.00 | 0.00 | Textual Information(52) | ||||||||||||||
| 61 | Gujarat Gas Limited | Shri Bhadresh Mehta | Director | Any other transaction | Sitting Fees and Out of Pocket Expenses | 60.00 | Approved | 2.00 | 0.00 | 0.00 | Textual Information(53) | ||||||||||||||
| 62 | Gujarat Gas Limited | GSPC Pipavav Power Company Ltd | Subsidiary of Ultimate Holding Company | Any other transaction | Amount Receivable | Approved | 0.00 | 5.00 | 0.00 | Textual Information(54) | |||||||||||||||
| Total value of transaction during the reporting period | 5,47,470.00 | ||||||||||||||||||||||||
| Textual Information(1) | Amount disclosed are inclusive of tax |
| Textual Information(2) | Amount disclosed are inclusive of tax |
| Textual Information(3) | Amount disclosed are inclusive of tax |
| Textual Information(4) | Amount disclosed are inclusive of tax |
| Textual Information(5) | Opening and Closing balance represents net outstanding balance of related party considering all the transaction with that related party |
| Textual Information(6) | Bank Guarantees and Letter of Credits provided to related parties are for routine business activities |
| Textual Information(7) | Bank Guarantees and Letter of Credits provided to related parties are for routine business activities |
| Textual Information(8) | Amount disclosed are inclusive of tax |
| Textual Information(9) | Amount disclosed are inclusive of tax |
| Textual Information(10) | Amount disclosed are inclusive of tax The value of related party transaction as approved by the audit Committee represents an aggregate limit towards similar nature of transactions with different related parties and the reported transactions forms part of the aggregate limit |
| Textual Information(11) | Amount disclosed are inclusive of tax |
| Textual Information(12) | Amount disclosed are inclusive of tax The value of related party transaction as approved by the audit Committee represents an aggregate limit towards similar nature of transactions with different related parties and the reported transactions forms part of the aggregate limit |
| Textual Information(13) | Amount disclosed are inclusive of tax The value of related party transaction as approved by the audit Committee represents an aggregate limit towards similar nature of transactions with different related parties and the reported transactions forms part of the aggregate limit |
| Textual Information(14) | Amount disclosed are inclusive of tax |
| Textual Information(15) | Amount disclosed are inclusive of tax The value of related party transaction as approved by the audit Committee represents an aggregate limit towards similar nature of transactions with different related parties and the reported transactions forms part of the aggregate limit |
| Textual Information(16) | Amount disclosed are inclusive of tax |
| Textual Information(17) | Deposits given are for routine business activity |
| Textual Information(18) | Deposits given are for routine business activity |
| Textual Information(19) | Opening and Closing balance represents net outstanding balance of related party considering all the transaction with that related party |
| Textual Information(20) | Deposits given are for routine business activity |
| Textual Information(21) | Bank Guarantees and Letter of Credits provided to related parties are for routine business activities |
| Textual Information(22) | Amount disclosed are inclusive of tax The value of related party transaction as approved by the audit Committee represents an aggregate limit towards similar nature of transactions with different related parties and the reported transactions forms part of the aggregate limit |
| Textual Information(23) | Amount disclosed are inclusive of tax |
| Textual Information(24) | Amount disclosed are inclusive of tax The value of related party transaction as approved by the audit Committee represents an aggregate limit towards similar nature of transactions with different related parties and the reported transactions forms part of the aggregate limit |
| Textual Information(25) | Opening and Closing balance represents net outstanding balance of related party considering all the transaction with that related party |
| Textual Information(26) | Bank Guarantees and Letter of Credits provided to related parties are for routine business activities |
| Textual Information(27) | Amount disclosed are inclusive of tax |
| Textual Information(28) | Dividend is received uniformly for all share holders |
| Textual Information(29) | Opening and Closing balance represents net outstanding balance of related party considering all the transaction with that related party |
| Textual Information(30) | Deposits received are for routine business activity |
| Textual Information(31) | Amount disclosed are inclusive of tax |
| Textual Information(32) | Amount disclosed are inclusive of tax |
| Textual Information(33) | Amount disclosed are inclusive of tax |
| Textual Information(34) | Amount disclosed are inclusive of tax |
| Textual Information(35) | Amount disclosed are inclusive of tax |
| Textual Information(36) | Deposits given or received are for routine business activity |
| Textual Information(37) | Opening and Closing balance represents net outstanding balance of related party considering all the transaction with that related party |
| Textual Information(38) | Deposits given or received are for routine business activity |
| Textual Information(39) | Deposits given or received are for routine business activity |
| Textual Information(40) | Bank Guarantees and Letter of Credits provided to related parties are for routine business activities |
| Textual Information(41) | Opening and Closing balance represents net outstanding balance of related party considering all the transaction with that related party |
| Textual Information(42) | The transactions with GSFS a Govt Related Party is disclosed for reporting purpose and It may be noted that no prior approval of Audit Committee is required |
| Textual Information(43) | The transactions with GSFS a Govt Related Party is disclosed for reporting purpose and It may be noted that no prior approval of Audit Committee is required Deposit movement have been shown on net basis and during the six month ended September 2025 total deposit placed or renewed is Rs 6888 Crores and Total Deposit withdrawn or redeemed Rs 6386 Crores |
| Textual Information(44) | Opening and Closing balance represents net outstanding balance |
| Textual Information(45) | Remuneration does not include vehicle insurance mediclaim insurance life insurance etc which are extended as per HR Policy Remuneration paid is based on the amount recharged by Gujarat State Petroleum Corporation Limited Remuneration reported does not include arrears paid for years prior to FY 2025 26 |
| Textual Information(46) | Remuneration include only charge allowance |
| Textual Information(47) | Amount disclosed are inclusive of tax Sitting fees payable to directors are deposited in Government Treasury Account |
| Textual Information(48) | Amount disclosed are inclusive of tax Sitting fees payable to directors are deposited in Government Treasury Account |
| Textual Information(49) | Amount disclosed are inclusive of tax Sitting fees payable to directors are deposited in Government Treasury Account |
| Textual Information(50) | Amount disclosed are inclusive of tax |
| Textual Information(51) | Amount disclosed are inclusive of tax |
| Textual Information(52) | Amount disclosed are inclusive of tax |
| Textual Information(53) | Amount disclosed are inclusive of tax |
| Textual Information(54) | Opening and Closing balance represents net outstanding balance of related party considering all the transaction with that related party |