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 |
31-01-2026 |
| Date on which prior intimation of the meeting for considering financial results was informed
to the exchange |
23-01-2026 |
| Description of presentation currency |
INR |
| Level of rounding used in financial results |
Lakhs |
| Reporting Type |
Quarterly |
| Reporting Quarter |
Third 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 |
Multi segment |
| Description of single segment |
|
| Start date and time of board meeting |
31-01-2026 14:00:00 |
| End date and time of board meeting |
31-01-2026 17:15:00 |
| Whether cash flow statement is applicable on company |
|
| Type of cash flow statement |
|
| Declaration of unmodified opinion or statement on impact of audit qualification |
Not applicable |
| 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
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 |
01-10-2025 |
01-04-2025 |
| B |
Date of end of reporting period |
31-12-2025 |
31-12-2025 |
| C |
Whether results are audited or unaudited |
Unaudited |
Unaudited |
| D |
Nature of report standalone or consolidated |
Standalone |
Standalone |
| 1 |
Income |
|
Revenue from operations |
34,07,581.00 |
1,03,89,950.00 |
|
Other income |
67,946.00 |
1,76,394.00 |
|
Total income |
34,75,527.00 |
1,05,66,344.00 |
| 2 |
Expenses |
| (a) |
Cost of materials consumed |
2,18,077.00 |
6,05,856.00 |
| (b) |
Purchases of stock-in-trade |
26,29,038.00 |
79,70,127.00 |
| (c) |
Changes in inventories of finished goods,
work-in-progress and stock-in-trade |
36,360.00 |
1,10,425.00 |
| (d) |
Employee benefit expense |
40,036.00 |
1,46,651.00 |
| (e) |
Finance costs |
25,040.00 |
68,953.00 |
| (f) |
Depreciation, depletion and amortisation expense
|
1,05,428.00 |
2,86,725.00 |
| (f) |
Other Expenses |
| 1 |
Excise Duty |
2,433.00 |
7,105.00 |
| 2 |
Other Expenses |
2,16,115.00 |
6,31,842.00 |
|
Total other expenses |
2,18,548.00 |
6,38,947.00 |
|
Total expenses |
32,72,527.00 |
98,27,684.00 |
| 3 |
Total profit before exceptional items and tax |
2,03,000.00 |
7,38,660.00 |
| 4 |
Exceptional items |
0.00 |
0.00 |
| 5 |
Total profit before tax |
2,03,000.00 |
7,38,660.00 |
| 6 |
Tax expense |
|
| 7 |
Current tax |
15,715.00 |
1,03,580.00 |
| 8 |
Deferred tax |
27,028.00 |
64,467.00 |
| 9 |
Total tax expenses |
42,743.00 |
1,68,047.00 |
| 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 |
1,60,257.00 |
5,70,613.00 |
| 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 |
1,60,257.00 |
5,70,613.00 |
| 17 |
Other comprehensive income net of taxes |
(9,097.00) |
(46,535.00) |
| 18 |
Total Comprehensive Income for the period |
1,51,160.00 |
5,24,078.00 |
| 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 |
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 |
2.44 |
8.68 |
|
Diluted earnings (loss) per share from continuing operations |
2.44 |
8.68 |
| 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 |
2.44 |
8.68 |
|
Diluted earnings (loss) per share from
continuing and discontinued operations |
2.44 |
8.68 |
| 24 |
Debt equity ratio |
|
|
| 25 |
Debt service coverage ratio |
|
|
| 26 |
Interest service coverage ratio |
|
|
| 27 |
Disclosure of notes on financial results |
|
Remarks
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 |
01-10-2025 |
01-04-2025 |
| Date of end of reporting
period |
31-12-2025 |
31-12-2025 |
| 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) |
| 1 |
Natural Gas Transmission/Marketing |
33,36,622.00 |
1,01,33,279.00 |
| 2 |
LPG Transmission |
23,370.00 |
69,189.00 |
| 3 |
Petrochemicals |
2,02,091.00 |
5,70,365.00 |
| 4 |
LPG and Liquid Hydrocarbons |
97,344.00 |
3,22,904.00 |
| 5 |
Other Segment |
54,699.00 |
1,61,923.00 |
| 6 |
Unallocated |
0.00004 |
0.00035 |
|
Total Segment Revenue |
37,14,130.00 |
1,12,57,695.00 |
|
Less: Inter segment revenue |
|
|
|
Revenue from operations |
37,14,130.00 |
1,12,57,695.00 |
| 2 |
Segment Result |
|
Profit (+) / Loss (-) before tax and
interest from each segment |
| 1 |
Natural Gas Transmission/Marketing |
2,22,927.00 |
7,57,642.00 |
| 2 |
LPG Transmission |
13,037.00 |
37,941.00 |
| 3 |
Petrochemicals |
(48,264.00) |
(1,03,051.00) |
| 4 |
LPG and Liquid Hydrocarbons |
2,863.00 |
34,543.00 |
| 5 |
Other Segment |
8,865.00 |
42,660.00 |
| 6 |
Unallocated |
0.00 |
0.00 |
|
Total Profit before tax |
1,99,428.00 |
7,69,735.00 |
|
i. Finance cost |
25,040.00 |
68,953.00 |
|
ii. Other Unallocable Expenditure net off Unallocable income |
(28,612.00) |
(37,878.00) |
|
Profit before tax |
2,03,000.00 |
7,38,660.00 |
| 3 |
(Segment Asset - Segment Liabilities)
|
|
Segment Asset |
| 1 |
Natural Gas Transmission/Marketing |
65,88,170.00 |
65,88,170.00 |
| 2 |
LPG Transmission |
97,857.00 |
97,857.00 |
| 3 |
Petrochemicals |
19,28,863.00 |
19,28,863.00 |
| 4 |
LPG and Liquid Hydrocarbons |
1,68,155.00 |
1,68,155.00 |
| 5 |
Other Segment |
4,05,135.00 |
4,05,135.00 |
| 6 |
Unallocated |
27,66,958.00 |
27,66,958.00 |
|
Total Segment Asset |
1,19,55,138.00 |
1,19,55,138.00 |
|
Un-allocable Assets |
0.00 |
0.00 |
|
Net Segment Asset |
1,19,55,138.00 |
1,19,55,138.00 |
| 4 |
Segment Liabilities |
|
Segment Liabilities |
| 1 |
Natural Gas Transmission/Marketing |
20,96,931.00 |
20,96,931.00 |
| 2 |
LPG Transmission |
14,147.00 |
14,147.00 |
| 3 |
Petrochemicals |
1,63,309.00 |
1,63,309.00 |
| 4 |
LPG and Liquid Hydrocarbons |
20,288.00 |
20,288.00 |
| 5 |
Other Segment |
75,989.00 |
75,989.00 |
| 6 |
Unallocated |
20,69,782.00 |
20,69,782.00 |
|
Total Segment Liabilities |
44,40,446.00 |
44,40,446.00 |
|
Un-allocable Liabilities |
0.00 |
0.00 |
|
Net Segment Liabilities |
44,40,446.00 |
44,40,446.00 |
|
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 |
01-10-2025 |
01-04-2025 |
| B |
Date of end of reporting period |
31-12-2025 |
31-12-2025 |
| 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 |
Re-measurement gain /(loss) on defined benefit plans |
0.00 |
0.00 |
| 2 |
Net gain/(loss) on FVTOCI equity Securities |
2,893.00 |
(17,341.00) |
|
Total Amount of items that will not be reclassified to profit and loss |
2,893.00 |
(17,341.00) |
| 2 |
Income tax relating to items that will not be reclassified to profit or loss |
368.00 |
(2,666.00) |
| 3 |
Amount of items that will be reclassified to profit and loss |
|
| 1 |
Net movement in cash flow hedge gain /(loss) |
(15,530.00) |
(42,576.00) |
|
Total Amount of items that will be reclassified to profit and loss |
(15,530.00) |
(42,576.00) |
| 4 |
Income tax relating to items that will be reclassified to profit or loss |
(3,908.00) |
(10,716.00) |
| 5 |
Total Other comprehensive income |
(9,097.00) |
(46,535.00) |
Format for Disclosing Outstanding Default on Loans and Debt Securities
Amount in (Lakhs)
<
| Sr. No. |
Particulars |
Amount |
Remarks |
| 1. |
Loans / revolving facilities like cash credit
from banks / financial institutions |
| A |
Total amount outstanding as on date |
13,15,888.00 |
|
| B |
Of the total amount outstanding, amount of default as on date |
0.00 |
|
| 2. |
Unlisted debt securities i.e. NCDs and NCRPS
|
| A |
Total amount outstanding as on date |
0.00 |
|
| B |
Of the total amount outstanding, amount of default as on date |
0.00 |
|
| 3. |
Total financial indebtedness of the listed entity including short-term
and long-term debt |
13,15,888.00 |
|