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 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 31-01-2026   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



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 Consolidated Consolidated
1 Income
Revenue from operations 35,30,276.00 1,06,38,880.00
Other income 33,805.00 71,872.00
Total income 35,64,081.00 1,07,10,752.00
2 Expenses
(a) Cost of materials consumed 2,15,268.00 6,05,856.00
(b) Purchases of stock-in-trade 26,77,214.00 80,15,326.00
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade 47,050.00 1,16,866.00
(d) Employee benefit expense 44,836.00 1,60,750.00
(e) Finance costs 25,378.00 70,110.00
(f) Depreciation, depletion and amortisation expense 1,19,194.00 3,36,153.00
(f) Other Expenses
1 Excise Duty 12,939.00 36,764.00
2 Other Expenses 2,40,267.00 6,97,644.00
Total other expenses 2,53,206.00 7,34,408.00
Total expenses 33,82,146.00 1,00,39,469.00
3 Total profit before exceptional items and tax 1,81,935.00 6,71,283.00
4 Exceptional items 0.00 0.00
5 Total profit before tax 1,81,935.00 6,71,283.00
6 Tax expense
7 Current tax 16,837.00 1,11,002.00
8 Deferred tax 26,714.00 54,877.00
9 Total tax expenses 43,551.00 1,65,879.00
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 1,38,384.00 5,05,404.00
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 34,529.00 1,04,602.00
16 Total profit (loss) for period 1,72,913.00 6,10,006.00
17 Other comprehensive income net of taxes (16,776.00) (65,365.00)
18 Total Comprehensive Income for the period 1,56,137.00 5,44,641.00
19 Total profit or loss, attributable to
Profit or loss, attributable to owners of parent 1,75,617.00 6,09,775.00
Total profit or loss, attributable to non-controlling interests (2,704.00) 231.00
20 Total Comprehensive income for the period attributable to
Comprehensive income for the period attributable to owners of parent 1,58,839.00 5,44,408.00
Total comprehensive income for the period attributable to owners of parent non-controlling interests (2,702.00) 233.00
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 2.67 9.27
Diluted earnings (loss) per share from continuing operations 2.67 9.27
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 2.67 9.27
Diluted earnings (loss) per share from continuing and discontinued operations 2.67 9.27
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 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 Consolidated Consolidated
1 Segment Revenue (Income)
(net sale/income from each segment should be disclosed)
1 Natural Gas Transmission/Marketing 37,98,932.00 1,14,46,250.00
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 City Gas 1,91,027.00 5,43,456.00
6 Other Segment 29,344.00 91,369.00
7 Unallocated 0.00004 0.00035
Total Segment Revenue 43,42,112.00 1,30,43,568.00
Less: Inter segment revenue 8,11,836.00 24,04,688.00
Revenue from operations 35,30,276.00 1,06,38,880.00
2 Segment Result
Profit (+) / Loss (-) before tax and interest from each segment
1 Natural Gas Transmission/Marketing 2,23,061.00 7,57,466.00
2 LPG Transmission 13,037.00 37,941.00
3 Petrochemicals (49,304.00) (1,06,282.00)
4 LPG and Liquid Hydrocarbons 2,863.00 34,543.00
5 City Gas 17,179.00 51,416.00
6 Other Segment 7,478.00 38,841.00
7 Unallocated 0.00 0.00
Total Profit before tax 2,14,314.00 8,13,925.00
i. Finance cost 25,378.00 70,110.00
ii. Other Unallocable Expenditure net off Unallocable income (27,528.00) (32,070.00)
Profit before tax 2,16,464.00 7,75,885.00
3 (Segment Asset - Segment Liabilities)
Segment Asset
1 Natural Gas Transmission/Marketing 71,50,114.00 71,50,114.00
2 LPG Transmission 97,857.00 97,857.00
3 Petrochemicals 25,07,440.00 25,07,440.00
4 LPG and Liquid Hydrocarbons 1,68,155.00 1,68,155.00
5 City Gas 8,75,424.00 8,75,424.00
6 Other Segment 1,96,100.00 1,96,100.00
7 Unallocated 27,53,414.00 27,53,414.00
Total Segment Asset 1,37,48,504.00 1,37,48,504.00
Un-allocable Assets 0.00 0.00
Net Segment Asset 1,37,48,504.00 1,37,48,504.00
4 Segment Liabilities
Segment Liabilities
1 Natural Gas Transmission/Marketing 20,68,230.00 20,68,230.00
2 LPG Transmission 14,147.00 14,147.00
3 Petrochemicals 1,20,387.00 1,20,387.00
4 LPG and Liquid Hydrocarbons 20,288.00 20,288.00
5 City Gas 1,32,780.00 1,32,780.00
6 Other Segment 37,317.00 37,317.00
7 Unallocated 23,36,297.00 23,36,297.00
Total Segment Liabilities 47,29,446.00 47,29,446.00
Un-allocable Liabilities 0.00 0.00
Net Segment Liabilities 47,29,446.00 47,29,446.00
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 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 6.00 6.00
2 Net gain/(loss) on FVTOCI equity Securities 2,893.00 (17,341.00)
3 Share of Other Comprehensive income in Associates/JVs for the period 3,180.00 (6,442.00)
Total Amount of items that will not be reclassified to profit and loss 6,079.00 (23,777.00)
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 Exchange differences on translation of foreign operations (10,865.00) (12,394.00)
2 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 (26,395.00) (54,970.00)
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 (16,776.00) (65,365.00)