| Scrip Code | 539336 |
|---|---|
| NSE Symbol | GUJGASLTD |
| MSEI Symbol | NOTLISTED |
| ISIN | INE844O01030 |
| Name of company | Gujarat Energy Limited (erstwhile 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 | 30-05-2026 |
| Date on which prior intimation of the meeting for considering financial results was informed to the exchange | 26-05-2026 |
| Description of presentation currency | INR |
| Level of rounding used in financial results | Lakhs |
| Reporting Type | Quarterly |
| Reporting Quarter | Fourth quarter |
| Nature of report standalone or consolidated | Standalone |
| Whether results are audited or unaudited for the quarter ended | Audited |
| Whether results are audited or unaudited for the Year to date for current period ended/year ended | Audited |
| Segment Reporting | Multi segment |
| Description of single segment | |
| Start date and time of board meeting | 30-05-2026 12:50:00 |
| End date and time of board meeting | 30-05-2026 14:35:00 |
| 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 | Declaration of unmodified opinion |
| 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 | 14-05-2026 |
| Indicate Company website link for updated RPT policy of the Company | https://www.gujarat-energy.com//resources/downloads/policy-on-materiality-of-related-party-transactions-w-e-f-14th-may-2026 |
| 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 doesnt have any outstanding loans and debt securities as on March 31,2026. | |
| 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 | 01-01-2026 | 01-04-2025 |
| B | Date of end of reporting period | 31-03-2026 | 31-03-2026 |
| C | Whether results are audited or unaudited | Audited | Audited |
| D | Nature of report standalone or consolidated | Standalone | Standalone |
| 1 | Income | ||
| Revenue from operations | 5,97,563.00 | 24,19,800.00 | |
| Other income | 16,050.00 | 62,089.00 | |
| Total income | 6,13,613.00 | 24,81,889.00 | |
| 2 | Expenses | ||
| (a) | Cost of materials consumed | 5,23,569.00 | 19,13,009.00 |
| (b) | Purchases of stock-in-trade | 0.00 | 0.00 |
| (c) | Changes in inventories of finished goods, work-in-progress and stock-in-trade | (75,658.00) | (54,772.00) |
| (d) | Employee benefit expense | 8,404.00 | 24,454.00 |
| (e) | Finance costs | 953.00 | 3,824.00 |
| (f) | Depreciation, depletion and amortisation expense | 14,439.00 | 57,901.00 |
| (f) | Other Expenses | ||
| 1 | Production expenditure | 2,157.00 | 7,248.00 |
| 2 | Excise duty expense | 21,055.00 | 81,029.00 |
| 3 | Other expenses | 39,789.00 | 1,33,709.00 |
| Total other expenses | 63,001.00 | 2,21,986.00 | |
| Total expenses | 5,34,708.00 | 21,66,402.00 | |
| 3 | Total profit before exceptional items and tax | 78,905.00 | 3,15,487.00 |
| 4 | Exceptional items | (6,298.00) | (6,622.00) |
| 5 | Total profit before tax | 72,607.00 | 3,08,865.00 |
| 6 | Tax expense | ||
| 7 | Current tax | (457.00) | (458.00) |
| 8 | Deferred tax | 21,006.00 | 79,468.00 |
| 9 | Total tax expenses | 20,549.00 | 79,010.00 |
| 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 | 52,058.00 | 2,29,855.00 |
| 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 | 52,058.00 | 2,29,855.00 |
| 17 | Other comprehensive income net of taxes | (1,771.00) | (1,628.00) |
| 18 | Total Comprehensive Income for the period | 50,287.00 | 2,28,227.00 |
| 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 | 18,764.00 | 18,764.00 | |
| Face value of equity share capital | 2 | 2 | |
| 27 | Details of debt securities | ||
| 22 | Reserves excluding revaluation reserve | 18,32,949.00 | |
| 23 | Earnings per share | ||
| i | Earnings per equity share for continuing operations | ||
| Basic earnings (loss) per share from continuing operations | 5.55 | 24.5 | |
| Diluted earnings (loss) per share from continuing operations | 5.55 | 24.5 | |
| 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 | 5.55 | 24.5 | |
| Diluted earnings (loss) per share from continuing and discontinued operations | 5.55 | 24.5 | |
| 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) | Equity share capital includes given 1. Equity share capital Rs. 63.10 Crores 2. Equity share capital pending issuance Rs. 124.54 Crores Notes to Standalone Financial Result 1 The aforesaid financial results of Gujarat Energy Limited GEL or the Company for the quarter and year ended on 31st March 2026 were reviewed and recommended by the Audit Committee and approved by the Board of Directors at its meeting held on 30th May, 2026 at Gandhinagar, Gujarat. 2 These financial results 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. 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. The Statutory Auditors of the Company have expressed an unmodified opinion in their audit report. 3 The Honble Ministry of Corporate Affairs, New Delhi Honble MCA vide final order dated 8th April 2026 Order or Honble MCA Order received by the Company on 17th April, 2026 sanctioned the Composite Scheme of Amalgamation and Arrangement the Scheme, as approved by the Board of Directors of the Company at its meeting held on 30th August 2024, 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 Energy Limited formerly known as Gujarat Gas Limited CompanyGGLTransferee CompanyDemerged Company and GSPL Transmission Limited GTLResulting Company and their respective Shareholders under Sections 230 to 232 and other applicable provisions of the Companies Act, 2013 and rules made thereunder the Scheme. The Scheme inter alia provides for i amalgamation of GSPC, GSPL and GEL with GGL with appointed date as 1st April, 2024 and ii post amalgamation, demerger of Gas Transmission Business Undertaking GTBU into GTL with appointed date as 1st April, 2025. The Effective Date of the Scheme is 1st May 2026 i.e. the date of filing of certified copy of aforesaid Honble MCA Order, along with a copy of the Scheme, with the Registrar of Companies, Ahmedabad. As per the Scheme of Amalgamation and Arrangement, the Companys name is changed from Gujarat Gas Limited formerly known as GSPC Distribution Networks LimitedGDNL to Gujarat Energy Limited Gujarat Energy from 14th May, 2026 on receipt of approval from Registrar of Companies RoC. The amalgamation, being common control business combination, is accounted using pooling of interest method as prescribed in Appendix C ‘Business combinations of entities under common control’ of Ind AS 103 Business Combination in the standalone financial results for the quarter and year ended 31 March 2026 and the comparative financial information for the quarter and year ended 31 March 2025, presented have been restated with effect from first day of earlier period presented i.e. 1st April 2024. The Company has recorded all the asset, liabilities and reserves, as appeared in the books of all the Transferor Companies GSPC, GSPL and GEL, at their respective carrying amounts book value as appearing in the books of the Transferor Companies. All inter company balances including value of investments have been cancelled. Pursuant to the Scheme, 62,27,14,719 equity shares of Rs 2 each shall be issued at face value to the shareholders of Transferor Companies for transfer of the assets and liabilities as on the appointed date. The Board of Directors of Gujarat Energy Limited, on 16th May, 2026, have approved the allotment of 62,27,14,719 Equity Shares of Rs 2 each of the Company to the shareholders of GSPC Transferor Company 1 i.e. 35,20,17,714 Equity Shares and GSPL Transferor Company 2 i.e. 27,06,97,005 Equity Shares whose names were recorded in the Register of Members as on the Record Date i.e. 12th May, 2026. Considering the above, the Company has recognised capital reserve on business combination in Other Equity. The resultant difference amounting to Rs. 2,427.68 Crores between the book value of assets, liabilities and reserves takenover as on the appointed date and new shares to be issued to the shareholders of the the Transferor Companies is transferred debited to Capital Reserve on Business Combination in accordance with the Scheme and Ind AS 103 Business Combination. Consequent to the amalgamation of the Transferor Companies with the Company with effect from appointed date 1st April 2024 pursuant to the Scheme, the current tax and deferred tax expenses for year ended 31st March 2025 as recognised in the books by the Company and Transferor Companies have been reassessed based on the special purpose financial statement of the Company for the year ended 31 March 2025, to give effect mainly on account of utilisation of carry forward tax losses and unabsorbed depreciation under the Income tax Act, 1961. Accordingly, tax expenses for the year ended 31 March 2025 of the Company include onetime deferred tax credit of Rs 2,011.22 Crores and reversal of current tax provision of Rs 724.49 Crores mainly on account of utilisation of carried forward business losses unabsorbed depreciation respectively. 4 Furtherance to Note 3, the Scheme, interalia, provided for demerger, transfer and vesting of the Gas Transmission Business Undertaking GTBU from the Company into the Resulting company i.e. GSPL Transmission Limited GTL on a going concern basis. As a result, the shareholders of the Company shall be entitled to 1 One equity shares of Resulting Company GTL of Rs 10 each fully paid up for every 3 Three equity shares of the Company GGL of Rs 2 each fully paid up. The demerger appointed date as per the Scheme is 1st April 2025 Demerger Appointed Date. As per the Scheme, as on Demerger Appointed Date, the Company has transferred assets, liabilities and reserves pertaining to GTBU to Resulting Company at their respective book values and hence, the Company derecognised the carrying value of the assets, liabilities and reserves pertaining to GTBU as on Demerger Appointed Date i.e. 1 April 2025. The resulting difference amounting to Rs 6,399.98 Crores arising between the carrying value of assets, liabilities and reserves is recognised in the retained earnings of the Company as set out in the Scheme. Accordingly, in the standalone financial results for the year ended 31 March 2025, the Company has considered and reported GTBU as a discontinued operations in the Statement of Profit and Loss. 5 The Company operates in the business of Exploration and production of Oil and Gas EandP, Gas trading, Gas Transmission, Power generation and City Gas Distribution and the same are reportable business segments as per Ind AS 108 Segment Reporting. Further, the Gas Transmission Business undertaking is demerged to GSPL Transmission Limited pursuant to Scheme of Arrangement with effect from 1 April 2025 Refer Note 3. 6 The Financial Statements of the joint operations unincorporated joint ventures are prepared in accordance with the requirements prescribed by the respective Production Sharing Contracts or Joint Operating Agreement of the joint operations unincorporated joint ventures. In view of the same, certain adjustmentsdisclosures required under the mandatory Indian Accounting Standards and the provisions of the Companies Act, 2013 have been made in the Standalone Financial Results to the extent information available with the Company pertaining to erstwhile Gujarat State Petroleum Corporation Limited and erstwhile GSPC as on the date. 7 The Company erstwhile Gujarat State Petroleum Corporation Limited and erstwhile GSPC has issued forfeiture notice issued by the Company pertaining to erstwhile Gujarat State Petroleum Corporation Limited and erstwhile GSPC to Jubilant Offshore Drilling Pvt Ltd JODPL against the capital contribution of Rs 494.81 crore made on behalf of JODPL in KGOSN20013 until 4th August, 2017. Based on the relevant clauses of the ProfitSharing Contract PSC and Joint Operating Agreement JOA, it is reasonably expected by the Management that the forfeiture notice will be enforced and the Gujarat Energy Ltd. pertaining to erstwhile Gujarat State Petroleum Corporation Limited and erstwhile GSPC will be assigned a commensurate Participating Interest PI against the capital contribution. Further, both JOA and PSC provide that such contractual rights of erstwhile GSPC have primacy over the right of other lenders of JODPL. JODPL has filed for CIRP and basis the same, NCLT had passed the order for liquidation. In January 2018, the Company intimated to the Liquidator that the entire PI of JODPL cannot form part of liquidation estate of JODPL in the light of superior contractual rights having already been exercised by the Company. While, in June 2019, Liquidator had challenged the Company’s letter of forfeiture of JODPL’s PI, NCLT has dismissed such challenge of the Liquidator. The Liquidator has preferred an appeal before NCLAT against Order of NCLT. Additionally, the assignment of JODPLs PI is pending with the Management Committee MC of the Government of India and as the nondefaulting partner with a 10 PI in the block, the Company will be required to contribute against the cash call receivables from JODPL in future as well, as per the terms of the JOA. JODPL has also defaulted on cash calls raised by Oil and Natural Gas Corporation Ltd. ONGC after August 4, 2017. As per the JOA, the Company being the nondefaulting partner is required to contribute to the defaulted cash calls of JODPL. Such contribution made by GSPC on behalf of JODPL is secured by various provisions of the JOA and PSC for the KG Block which provide that GSPC has right of lien as well as forfeiture over JODPL’s share of revenues and PI. The Company had decided to provide for the entire amount of cash calls of Rs 527.00 Crores receivable from Ms Jubilant Offshore Drilling Pvt. Ltd. JODPL as their is no future certainty of any receipt from the same. Accordingly, the Company has provided for Rs 524.88 crores considering the impairment carried out with respect to the Company’s own share of the KG Block assets during the previous financial year 202425 and have further provided Rs 2.12 Crores being the cash calls paid on behalf of JODPL during the current financial year 202526. 8 The Company has disclosed the following major items of contingent liabilities as on 31st March 2026 1 Disputed Income Tax demandsclaims by the Income Tax Authority amounting to Rs 1688.66 Crores as on 31st March 2026 and 2 In relation to a Request for Proposal for Supply of Natural Gas from its RJON901 Field for the period of April 1 2023 to March 31, 2024, Vedanta Limited had provisionally allocated certain quantities of natural gas to the Company erstwhile Gujarat State Petroleum Corporation Limited in response to bids submitted by the Company erstwhile Gujarat State Petroleum Corporation Limited. While the RFP required execution of a definitive Gas Sales Agreement, the Company erstwhile Gujarat State Petroleum Corporation Limited has not executed the definitive GSA. The Company erstwhile Gujarat State Petroleum Corporation Limited has also denied any obligation to offtake gas pursuant to the RFPDraft GSA. Vedanta Limited invoked Arbitration Proceedings against the Company erstwhile Gujarat State Petroleum Corporation Limited in August 2023 in response to which the Company erstwhile Gujarat State Petroleum Corporation Limited has disputed existence of Arbitration Agreement between the Parties. The matter is pending before Delhi HC on the issue of appointment of a substitute arbitrator on behalf of the Company erstwhile Gujarat State Petroleum Corporation Limited. As per statement made by Vedanta before Supreme Court in an SLP filed by it, Vedanta has averred claims of over Rs 1200 Crores against the Company erstwhile Gujarat State Petroleum Corporation Limited in arbitration proceedings which are yet to be commenced. The Company erstwhile Gujarat State Petroleum Corporation Limited has denied the claims as well as existence of arbitration agreement itself. 9 The Government has notified the Code on Social Security, 2020 Social Security Code the Occupational Safety, Health and Working Conditions Code, 2020 the Industrial Relations Code, 2020 and the Code on Wages, 2019 collectively, the Labour Codes on 21 November 2025. The corresponding supporting rules Central Rules under these codes have been notified by Central Government w.e.f. 8 May 2026. However, State Rules in this regard are yet to be notified. Based on available information and its best judgment in consultation with external experts and in consistent with the guidance provided by ICAI, the Company has evaluated the impact of new labour code on obligation of employee benefits and accordingly, Rs. 19.06 Crores has been recognised as expenses in the financial statements of the Company for the year ended on 31st March 2026. Further, the Company continues to monitor the finalisation of State Rules and clarifications from the Government on other aspects of the Labour Code and would provide appropriate accounting effect based on such developments as needed. 10 The details of major items reported as exceptional items in statement of profit and loss includes A. In Financial Year 202526 i Rs 50 Crores pertains to stamp duty charges payable to stamp authorities with regards to the 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 CompanyGGLTransferee Company Demerged Company and GSPL Transmission Limited GTLResulting Company. ii The Company has made necessary provisions amounting to Rs 11.78 Crores netted off PY Rs Nil with respect to royalty and interest thereon in the Non operated BlockFields where the company is having a participating interest. B. In Financial Year 202425 i the impairment charge of Rs 328.24 crore recognized during the year 202425 in respect of the Company’s pertaining to erstwhile Gujarat State Petroleum Corporation Limited and erstwhile GSPC Exploration and Production EandP fields. ii the impairment charge of Rs 524.88 crores recognized during the year 202425 in respect of the Company’s pertaining to erstwhile Gujarat State Petroleum Corporation Limited and erstwhile GSPC cash calls receivable from E and P Assets. 11 The figures for quarter ended 31st March 2026 and 31st March 2025 are the balancing figures between the audited figures in respect of the full financial year ended 31st March 2026 and 31st March 2025 and the published unaudited yeartodate figures up to the third quarter of the respective financial years, which have been restated pursuant to the approval of the Hon’ble MCA of the Scheme of Amalgamation and Arrangement. 12 The Board of Directors have recommended a dividend of Rs 8.90 per Equity Share of face value of Rs 2 each aggregating to Rs 835.03 Crores for the year ended 31st March 2026 subject to approval of shareholders at the ensuing Annual General Meeting. 13 The comparison between previously reported results by the Company before giving the impact of the Scheme amalgamation merger and the restated numbers after giving the impact of the Scheme amalgamation merger for the quarter year end presented are as under Rs in Crores Sr. No. Particulars Quarter ended Year ended 31 December 2025 31 March 2025 31 March 2025 Reported Restated Reported Restated Reported Restated a Total Income 3,919.71 6,258.10 4,363.33 6,764.46 17,394.94 28,317.09 b Total Expenses 3,561.73 5,335.09 3,975.49 6,106.54 15,848.34 25,222.54 c Profit Before Tax 357.98 919.77 387.84 97.15 1,546.60 2,232.24 d Tax Expenses 92.40 227.60 100.66 52.26 401.09 1,249.74 e Profit After Tax 265.58 692.17 287.18 44.89 1,145.51 3,481.98 f Profit from Discontinued Operations net of Tax 103.24 722.04 g Total Comprehensive Income after tax 267.91 691.66 291.65 122.21 1,154.02 4,183.06 h Earning Per Share 3.86 7.38 4.17 0.48 16.64 37.11 i Share Capital including pending for issuance 137.68 187.64 j Other Equity 8,315.97 23,052.00 |
|---|
| 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 | 31-03-2026 | ||
| Whether results are audited or unaudited | Audited | ||
| Nature of report standalone or consolidated | Standalone | ||
| Assets | |||
| 1 | Non-current assets | ||
| Property, plant and equipment | 8,22,756.00 | ||
| Capital work-in-progress | 82,913.00 | ||
| Investment property | 1,261.00 | ||
| Goodwill | 0.00 | ||
| Other intangible assets | 56,411.00 | ||
| Intangible assets under development | 1,423.00 | ||
| Biological assets other than bearer plants | 0.00 | ||
| Investments accounted for using equity method | 0.00 | ||
| Non-current financial assets | |||
| Non-current investments | 2,27,510.00 | ||
| Trade receivables, non-current | 0.00 | ||
| Loans, non-current | 423.00 | ||
| Other non-current financial assets | |||
| 1 | Other financial assets | 13,753.00 | |
| Total of other non-current financial assets | 13,753.00 | ||
| Total non-current financial assets | 2,41,686.00 | ||
| Deferred tax assets (net) | 16,429.00 | ||
| Other non-current assets | |||
| 1 | Non - current tax assets (net) | 1,03,762.00 | |
| 2 | Other non-current assets | 53,843.00 | |
| Total of other non-current assets | 1,57,605.00 | ||
| Total non-current assets | 13,80,484.00 | ||
| 2 | Current assets | ||
| Inventories | 99,013.00 | ||
| Current financial asset | |||
| Current investments | 0.00 | ||
| Trade receivables, current | 1,68,563.00 | ||
| Cash and cash equivalents | 85,611.00 | ||
| Bank balance other than cash and cash equivalents | 21,363.00 | ||
| Loans, current | 282.00 | ||
| Other current financial assets | |||
| Total of other current financial assets | 5,50,953.00 | ||
| Total current financial assets | 8,26,772.00 | ||
| Current tax assets (net) | |||
| Other current assets | |||
| 1 | Other current assets | 30,891.00 | |
| Total of other current assets | 30,891.00 | ||
| Total current assets | 9,56,676.00 | ||
| 3 | Non-current assets classified as held for sale | 2,489.00 | |
| 4 | Regulatory deferral account debit balances and related deferred tax Assets | 0.00 | |
| Total assets | 23,39,649.00 | ||
| Equity and liabilities | |||
| 1 | Equity | ||
| Equity attributable to owners of parent | |||
| Equity share capital | 18,764.00 | ||
| Other equity | 18,32,949.00 | ||
| Total equity attributable to owners of parent | 18,51,713.00 | ||
| Non controlling interest | |||
| Total equity | 18,51,713.00 | ||
| 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 | |||
| 1 | Lease Liabilities | 13,099.00 | |
| Total of other non-current financial liabilities | 13,099.00 | ||
| Total non-current financial liabilities | 13,099.00 | ||
| Provisions, non-current | 12,803.00 | ||
| Deferred tax liabilities (net) | 0.00 | ||
| Deferred government grants, Non-current | 0.00 | ||
| Other non-current liabilities | |||
| 1 | Other non-current liabilities | 7,539.00 | |
| Total of other non-current liabilities | 7,539.00 | ||
| Total non-current liabilities | 33,441.00 | ||
| Current liabilities | |||
| Current financial liabilities | |||
| Borrowings, current | 0.00 | ||
| Trade payables, current | |||
| (A) Total outstanding dues of micro enterprises and small enterprises | 9,252.00 | ||
| (B) Total outstanding dues of creditors other than micro enterprises and small enterprises | 1,55,069.00 | ||
| Total Trade payable | 1,64,321.00 | ||
| Other current financial liabilities | |||
| 1 | Lease Liabilities | 3,951.00 | |
| 2 | Other Financial Liabilities | 2,41,833.00 | |
| Total of other current financial liabilities | 2,45,784.00 | ||
| Total current financial liabilities | 4,10,105.00 | ||
| Other current liabilities | 39,847.00 | ||
| 1 | Other current liabilities | 39,847.00 | |
| Total of other current liabilities | 39,847.00 | ||
| Provisions, current | 4,543.00 | ||
| Current tax liabilities (Net) | |||
| Deferred government grants, Current | |||
| Total current liabilities | 4,54,495.00 | ||
| 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 | 4,87,936.00 | ||
| Total equity and liabilites | 23,39,649.00 | ||
| Disclosure of notes on assets and liabilities | Textual Information(1) | ||
| Textual Information(1) | Equity share capital includes given 1. Equity share capital Rs. 63.10 Crores 2. Equity share capital pending issuance Rs. 124.54 Crores ROU assets is included in PPE |
|---|
| 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 | 01-01-2026 | 01-04-2025 | |||||
| Date of end of reporting period | 31-03-2026 | 31-03-2026 | |||||
| Whether results are audited or unaudited | Audited | Audited | |||||
| Nature of report standalone or consolidated | Standalone | Standalone | |||||
| 1 | Segment Revenue (Income) | ||||||
| (net sale/income from each segment should be disclosed) | |||||||
| 1 | E and P | 2,403.00 | 9,293.00 | ||||
| 2 | Gas Trading | 3,97,896.00 | 16,10,085.00 | ||||
| 3 | Power | 1,219.00 | 7,074.00 | ||||
| 4 | Gas Transmission | 0.00 | 0.00 | ||||
| 5 | City Gas Distribution | 4,06,655.00 | 15,97,600.00 | ||||
| 6 | Unallocated | 0.00 | 0.00 | ||||
| Total Segment Revenue | 8,08,173.00 | 32,24,052.00 | |||||
| Less: Inter segment revenue | 2,10,610.00 | 8,04,252.00 | |||||
| Revenue from operations | 5,97,563.00 | 24,19,800.00 | |||||
| 2 | Segment Result | ||||||
| Profit (+) / Loss (-) before tax and interest from each segment | |||||||
| 1 | E and P | (1,420.00) | (3,133.00) | ||||
| 2 | Gas Trading | 40,875.00 | 1,33,461.00 | ||||
| 3 | Power | 677.00 | 3,475.00 | ||||
| 4 | Gas Transmission | 0.00 | 0.00 | ||||
| 5 | City Gas Distribution | 32,571.00 | 1,39,829.00 | ||||
| 6 | Unallocated | 0.00 | 0.00 | ||||
| Total Profit before tax | 72,703.00 | 2,73,632.00 | |||||
| i. Finance cost | 9.00 | 282.00 | |||||
| ii. Other Unallocable Expenditure net off Unallocable income | 20,636.00 | 43,495.00 | |||||
| Profit before tax | 52,058.00 | 2,29,855.00 | |||||
| 3 | (Segment Asset - Segment Liabilities) | ||||||
| Segment Asset | |||||||
| 1 | E and P | 57,525.00 | 57,525.00 | ||||
| 2 | Gas Trading | 2,05,628.00 | 2,05,628.00 | ||||
| 3 | Power | 10,174.00 | 10,174.00 | ||||
| 4 | Gas Transmission | 0.00 | 0.00 | ||||
| 5 | City Gas Distribution | 10,70,506.00 | 10,70,506.00 | ||||
| 6 | Unallocated | 0.00 | 0.00 | ||||
| Total Segment Asset | 13,43,833.00 | 13,43,833.00 | |||||
| Un-allocable Assets | 9,95,816.00 | 9,95,816.00 | |||||
| Net Segment Asset | 23,39,649.00 | 23,39,649.00 | |||||
| 4 | Segment Liabilities | ||||||
| Segment Liabilities | |||||||
| 1 | E and P | 32,218.00 | 32,218.00 | ||||
| 2 | Gas Trading | 1,21,919.00 | 1,21,919.00 | ||||
| 3 | Power | 8,625.00 | 8,625.00 | ||||
| 4 | Gas Transmission | 0.00 | 0.00 | ||||
| 5 | City Gas Distribution | 3,08,621.00 | 3,08,621.00 | ||||
| 6 | Unallocated | 0.00 | 0.00 | ||||
| Total Segment Liabilities | 4,71,383.00 | 4,71,383.00 | |||||
| Un-allocable Liabilities | 16,553.00 | 16,553.00 | |||||
| Net Segment Liabilities | 4,87,936.00 | 4,87,936.00 | |||||
| Disclosure of notes on segments | Textual Information(2) | ||||||
| Textual Information(2) | The above segment information is provided on combine basis for continued and discontinued operations. Refer note 4 for demerger of Gas Transmission business E and P Exploration and production- Oil and gas |
|---|
| 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 | 01-01-2026 | 01-04-2025 |
| B | Date of end of reporting period | 31-03-2026 | 31-03-2026 |
| C | Whether results are audited or unaudited | Audited | Audited |
| 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 | Changes in Fair Value of FVOCI Equity Instrument | (2,737.00) | (3,617.00) |
| 2 | Remeasurements of Post - Employment Benefit Obligation | 215.00 | 745.00 |
| Total Amount of items that will not be reclassified to profit and loss | (2,522.00) | (2,872.00) | |
| 2 | Income tax relating to items that will not be reclassified to profit or loss | (751.00) | (1,244.00) |
| 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 | (1,771.00) | (1,628.00) |
| Particulars | Year ended (dd-mm-yyyy) | |||||
|---|---|---|---|---|---|---|
| A | Date of start of reporting period | 01-04-2025 | ||||
| B | Date of end of reporting period | 31-03-2026 | ||||
| C | Whether results are audited or unaudited | Audited | ||||
| D | Nature of report standalone or consolidated | Standalone | ||||
| Statement of cash flows | ||||||
| Cash flows from used in operating activities | ||||||
| Profit before tax | 3,08,865.00 | |||||
| Adjustments for reconcile profit (loss) | ||||||
| Adjustments for finance costs | 3,824.00 | |||||
| Adjustments for decrease (increase) in inventories | (54,450.00) | |||||
| Adjustments for decrease (increase) in trade receivables, current | 51,638.00 | |||||
| Adjustments for decrease (increase) in trade receivables, non-current | 0.00 | |||||
| Adjustments for decrease (increase) in other current assets | (2,775.00) | |||||
| Adjustments for decrease (increase) in other non-current assets | 7,929.00 | |||||
| Adjustments for other financial assets, non-current | (8,004.00) | |||||
| Adjustments for other financial assets, current | (1,14,931.00) | |||||
| Adjustments for other bank balances | 0.00 | |||||
| Adjustments for increase (decrease) in trade payables, current | 24,494.00 | |||||
| Adjustments for increase (decrease) in trade payables, non-current | 0.00 | |||||
| Adjustments for increase (decrease) in other current liabilities | 802.00 | |||||
| Adjustments for increase (decrease) in other non-current liabilities | 7,956.00 | |||||
| Adjustments for depreciation and amortisation expense | 57,901.00 | |||||
| Adjustments for impairment loss reversal of impairment loss recognised in profit or loss | 0.00 | |||||
| Adjustments for provisions, current | 2,179.00 | |||||
| Adjustments for provisions, non-current | 1,094.00 | |||||
| Adjustments for other financial liabilities, current | 39,855.00 | |||||
| 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 | 42,845.00 | |||||
| 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 | (7,680.00) | |||||
| Other adjustments to reconcile profit (loss) | 0.00 | |||||
| Other adjustments for non-cash items | (1,192.00) | |||||
| Share of profit and loss from partnership firm or association of persons or limited liability partnerships | 0.00 | |||||
| Total adjustments for reconcile profit (loss) | (34,205.00) | |||||
| Net cash flows from (used in) operations | 2,74,660.00 | |||||
| Dividends received | 0.00 | |||||
| Interest paid | 0.00 | |||||
| Interest received | 0.00 | |||||
| Income taxes paid (refund) | 33,916.00 | |||||
| Other inflows (outflows) of cash | 0.00 | |||||
| Net cash flows from (used in) operating activities | 2,40,744.00 | |||||
| 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 | 39.00 | |||||
| Purchase of property, plant and equipment | 82,590.00 | |||||
| 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 | 8,509.00 | |||||
| Interest received | 41,106.00 | |||||
| Income taxes paid (refund) | 0.00 | |||||
| Other inflows (outflows) of cash | (1,62,516.00) | |||||
| Net cash flows from (used in) investing activities | (1,95,452.00) | |||||
| 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 | 4,410.00 | |||||
| Dividends paid | 18,363.00 | |||||
| Interest paid | 4,040.00 | |||||
| Income taxes paid (refund) | 0.00 | |||||
| Other inflows (outflows) of cash | 0.00 | |||||
| Net cash flows from (used in) financing activities | (26,813.00) | |||||
| Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes | 18,479.00 | |||||
| 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 | 18,479.00 | |||||
| Cash and cash equivalents cash flow statement at beginning of period | 67,132.00 | |||||
| Cash and cash equivalents cash flow statement at end of period | 85,611.00 | |||||
| Whether results are audited or unaudited | Audited |
|---|---|
| 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 | Ashok Chhajed & Associates | Yes | 30-04-2028 | ||
|---|---|---|---|---|---|
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 Energy Limited | Sabarmati Gas Limited | Associate | Purchase of goods or services | 150.00 | Approved | 49.00 | 0.00 | 0.00 | Textual Information(1) | |||||||||||||||
| 2 | Gujarat Energy Limited | Sabarmati Gas Limited | Associate | Sale of goods or services | 150.00 | Approved | 26.00 | 0.00 | 0.00 | ||||||||||||||||
| 3 | Gujarat Energy Limited | Sabarmati Gas Limited | Associate | Purchase of goods or services | 600.00 | Approved | 260.00 | 0.00 | 0.00 | ||||||||||||||||
| 4 | Gujarat Energy Limited | Sabarmati Gas Limited | Associate | Any other transaction | Reimbursement Income | 52.00 | Approved | 1.00 | 25-05-2026 | 12.00 | 0.00 | 0.00 | |||||||||||||
| 5 | Gujarat Energy Limited | Sabarmati Gas Limited | Associate | Sale of goods or services | 10.00 | Approved | 0.00 | 0.00 | 0.00 | ||||||||||||||||
| 6 | Gujarat Energy Limited | Sabarmati Gas Limited | Associate | Sale of goods or services | 90,000.00 | Approved | 38,462.00 | 0.00 | 0.00 | ||||||||||||||||
| 7 | Gujarat Energy Limited | Sabarmati Gas Limited | Associate | Any other transaction | Brokerage Income | 300.00 | Approved | 58.00 | 0.00 | 0.00 | |||||||||||||||
| 8 | Gujarat Energy Limited | Sabarmati Gas Limited | Associate | Dividend received | 3,600.00 | Approved | 3,595.00 | 0.00 | 0.00 | ||||||||||||||||
| 9 | Gujarat Energy Limited | Sabarmati Gas Limited | Associate | Any other transaction | Amount Receivable- Payable | Approved | 0.00 | 904.00 | 3,012.00 | Textual Information(2) | |||||||||||||||
| 10 | Gujarat Energy Limited | Sabarmati Gas Limited | Associate | Any other transaction | Dividend receivable | Approved | 0.00 | 3,595.00 | 0.00 | ||||||||||||||||
| 11 | Gujarat Energy Limited | Sabarmati Gas Limited | Associate | Investment | Approved | 0.00 | 24,295.00 | 24,295.00 | |||||||||||||||||
| 12 | Gujarat Energy Limited | Sabarmati Gas Limited | Associate | Any other transaction | Bank Guarantee - by GEL to SGL | Approved | 0.00 | 20.00 | 20.00 | ||||||||||||||||
| 13 | Gujarat Energy Limited | Sabarmati Gas Limited | Associate | Any other transaction | Bank Guarantee - by SGL TO GEL | Approved | 0.00 | 5,158.00 | 4,191.00 | ||||||||||||||||
| 14 | Gujarat Energy Limited | Guj Info Petro Limited | Subsidiary | Purchase of goods or services | 1,297.00 | Approved | 149.00 | 0.00 | 0.00 | Textual Information(3) | |||||||||||||||
| 15 | Gujarat Energy Limited | Guj Info Petro Limited | Subsidiary | Any other transaction | Reimbursement of Income | 186.00 | Approved | 57.00 | 25-05-2026 | 41.00 | 0.00 | 0.00 | |||||||||||||
| 16 | Gujarat Energy Limited | Guj Info Petro Limited | Subsidiary | Any other transaction | Rent Received | 65.00 | Approved | 11.00 | 25-05-2026 | 39.00 | 0.00 | 0.00 | |||||||||||||
| 17 | Gujarat Energy Limited | Guj Info Petro Limited | Subsidiary | Any other transaction | Amount Receivable | Approved | 0.00 | 62.00 | 12.00 | Textual Information(4) | |||||||||||||||
| 18 | Gujarat Energy Limited | Guj Info Petro Limited | Subsidiary | Investment | Approved | 0.00 | 5.00 | 5.00 | |||||||||||||||||
| 19 | Gujarat Energy Limited | Gujarat State Energy Generation Limited | Subsidiary | Any other transaction | Reimbursement of Income | 51.00 | Approved | 16.00 | 25-05-2026 | 18.00 | 0.00 | 0.00 | Textual Information(5) | ||||||||||||
| 20 | Gujarat Energy Limited | Gujarat State Energy Generation Limited | Subsidiary | Sale of goods or services | 10.00 | Approved | 1.00 | 0.00 | 0.00 | ||||||||||||||||
| 21 | Gujarat Energy Limited | Gujarat State Energy Generation Limited | Subsidiary | Any other transaction | Rent Received | 27.00 | Approved | 5.00 | 25-05-2026 | 16.00 | 0.00 | 0.00 | |||||||||||||
| 22 | Gujarat Energy Limited | Gujarat State Energy Generation Limited | Subsidiary | Sale of goods or services | 2,500.00 | Approved | 313.00 | 0.00 | 0.00 | ||||||||||||||||
| 23 | Gujarat Energy Limited | Gujarat State Energy Generation Limited | Subsidiary | Sale of goods or services | 30,000.00 | Approved | 5,017.00 | 0.00 | 0.00 | ||||||||||||||||
| 24 | Gujarat Energy Limited | Gujarat State Energy Generation Limited | Subsidiary | Any other transaction | Interest Received | 700.00 | Approved | 53.00 | 0.00 | 0.00 | |||||||||||||||
| 25 | Gujarat Energy Limited | Gujarat State Energy Generation Limited | Subsidiary | Any other transaction | Repaymet received | 9,282.00 | Approved | 9,282.00 | 0.00 | 0.00 | |||||||||||||||
| 26 | Gujarat Energy Limited | Gujarat State Energy Generation Limited | Subsidiary | Investment | 9,282.00 | Approved | 9,282.00 | 0.00 | 0.00 | Textual Information(6) | |||||||||||||||
| 27 | Gujarat Energy Limited | Gujarat State Energy Generation Limited | Subsidiary | Any other transaction | Amount Receivable | Approved | 0.00 | 1,075.00 | 7.00 | Textual Information(7) | |||||||||||||||
| 28 | Gujarat Energy Limited | Gujarat State Energy Generation Limited | Subsidiary | Any other transaction | Investment at Period end | Approved | 0.00 | 35,043.00 | 44,325.00 | ||||||||||||||||
| 29 | Gujarat Energy Limited | Gujarat State Energy Generation Limited | Subsidiary | Any other transaction | Deposits Liability | Approved | 0.00 | (10.00) | (10.00) | ||||||||||||||||
| 30 | Gujarat Energy Limited | GSPC LNG Ltd. | Subsidiary | Any other transaction | Reimbursement of Exps | 300.00 | Approved | 100.00 | 17-01-2026 | 11.00 | 0.00 | 0.00 | Textual Information(8) | ||||||||||||
| 31 | Gujarat Energy Limited | GSPC LNG Ltd. | Subsidiary | Purchase of goods or services | 31,800.00 | Approved | 19,050.00 | 0.00 | 0.00 | ||||||||||||||||
| 32 | Gujarat Energy Limited | GSPC LNG Ltd. | Subsidiary | Sale of goods or services | 21,565.00 | Approved | 21,565.00 | 0.00 | 0.00 | ||||||||||||||||
| 33 | Gujarat Energy Limited | GSPC LNG Ltd. | Subsidiary | Investment | 44,454.00 | Approved | 44,454.00 | 0.00 | 0.00 | ||||||||||||||||
| 34 | Gujarat Energy Limited | GSPC LNG Ltd. | Subsidiary | Any other transaction | Investment at Period end | Approved | 0.00 | 18,718.00 | 63,172.00 | ||||||||||||||||
| 35 | Gujarat Energy Limited | GSPC LNG Ltd. | Subsidiary | Any other transaction | Amount Receivable Payable | Approved | 0.00 | 15.00 | (1,222.00) | Textual Information(9) | |||||||||||||||
| 36 | Gujarat Energy Limited | GSPC Pipavav Power Company Ltd. | Subsidiary | Any other transaction | Reimbursement Income | 85.00 | Approved | 31.00 | 25-05-2026 | 31.00 | 0.00 | 0.00 | |||||||||||||
| 37 | Gujarat Energy Limited | GSPC Pipavav Power Company Ltd. | Subsidiary | Sale of goods or services | 2,500.00 | Approved | 368.00 | 0.00 | 0.00 | Textual Information(10) | |||||||||||||||
| 38 | Gujarat Energy Limited | GSPC Pipavav Power Company Ltd. | Subsidiary | Any other transaction | Rent Received | 27.00 | Approved | 5.00 | 25-05-2026 | 16.00 | 0.00 | 0.00 | |||||||||||||
| 39 | Gujarat Energy Limited | GSPC Pipavav Power Company Ltd. | Subsidiary | Any other transaction | Amount Receivable/(Payable) | Approved | 0.00 | 25.00 | 34.00 | Textual Information(11) | |||||||||||||||
| 40 | Gujarat Energy Limited | GSPC Pipavav Power Company Ltd. | Subsidiary | Investment | Approved | 0.00 | 84,000.00 | 84,000.00 | |||||||||||||||||
| 41 | Gujarat Energy Limited | GACL Nalco Alkalies & Chemicals Pvt Ltd | Common Director | Sale of goods or services | 743.00 | Approved | 35.00 | 0.00 | 0.00 | Textual Information(12) | |||||||||||||||
| 42 | Gujarat Energy Limited | GACL Nalco Alkalies & Chemicals Pvt Ltd | Common Director | Any other transaction | Amount Receivable | Approved | 0.00 | 0.00 | 1.00 | Textual Information(13) | |||||||||||||||
| 43 | Gujarat Energy Limited | GACL Nalco Alkalies & Chemicals Pvt Ltd | Common Director | Any other transaction | Deposits Asset | Approved | 0.00 | 0.00 | 2.00 | ||||||||||||||||
| 44 | Gujarat Energy Limited | GACL Nalco Alkalies & Chemicals Pvt Ltd | Common Director | Any other transaction | Bank Guarantee by GACL-NALCO to GEL | Approved | 0.00 | 0.00 | 383.00 | ||||||||||||||||
| 45 | Gujarat Energy Limited | Alcock Ashdown (Gujarat) Limited | Associate | Investment | Approved | 0.00 | 1,150.00 | 1,150.00 | Textual Information(14) | ||||||||||||||||
| 46 | Gujarat Energy Limited | GSPC(JPDA) Ltd. | Subsidiary | Investment | Approved | 0.00 | 11,714.00 | 11,714.00 | Textual Information(15) | ||||||||||||||||
| 47 | Gujarat Energy Limited | GSPC Employees Post Retirement Medical Benefits Trust | Enterprise controlled by the Company | Any other transaction | Amount paid to Trust | Approved | 87.00 | 25-05-2026 | 0.00 | 0.00 | 0.00 | Textual Information(16) | |||||||||||||
| Total value of transaction during the reporting period | 1,52,203.00 | ||||||||||||||||||||||||
| Textual Information(1) | This related party disclosure have been prepared in compliance to the order dated 8th April 2026 received on 17th April 2026 from Hon'ble Ministry of Corporate Affairs sanctioning the scheme of amalgamation and arrangement |
| Textual Information(2) | Opening and Closing balance represents net outstanding balance of related party considering all the transaction with that related party |
| Textual Information(3) | This related party disclosure have been prepared in compliance to the order dated 8th April 2026 received on 17th April 2026 from Hon'ble Ministry of Corporate Affairs sanctioning the scheme of amalgamation and arrangement |
| Textual Information(4) | Opening and Closing balance represents net outstanding balance of related party considering all the transaction with that related party |
| Textual Information(5) | This related party disclosure have been prepared in compliance to the order dated 8th April 2026 received on 17th April 2026 from Hon'ble Ministry of Corporate Affairs sanctioning the scheme of amalgamation and arrangement |
| Textual Information(6) | Investment made during the year |
| Textual Information(7) | Opening and Closing balance represents net outstanding balance of related party considering all the transaction with that related party |
| Textual Information(8) | This related party disclosure have been prepared in compliance to the order dated 8th April 2026 received on 17th April 2026 from Hon'ble Ministry of Corporate Affairs sanctioning the scheme of amalgamation and arrangement |
| Textual Information(9) | Opening and Closing balance represents net outstanding balance of related party considering all the transaction with that related party |
| Textual Information(10) | This related party disclosure have been prepared in compliance to the order dated 8th April 2026 received on 17th April 2026 from Hon'ble Ministry of Corporate Affairs sanctioning the scheme of amalgamation and arrangement |
| Textual Information(11) | Opening and Closing balance represents net outstanding balance of related party considering all the transaction with that related party |
| Textual Information(12) | This related party disclosure have been prepared in compliance to the order dated 8th April 2026 received on 17th April 2026 from Hon'ble Ministry of Corporate Affairs sanctioning the scheme of amalgamation and arrangement |
| Textual Information(13) | Opening and Closing balance represents net outstanding balance of related party considering all the transaction with that related party |
| Textual Information(14) | This related party disclosure have been prepared in compliance to the order dated 8th April 2026 received on 17th April 2026 from Hon'ble Ministry of Corporate Affairs sanctioning the scheme of amalgamation and arrangement |
| Textual Information(15) | This related party disclosure have been prepared in compliance to the order dated 8th April 2026 received on 17th April 2026 from Hon'ble Ministry of Corporate Affairs sanctioning the scheme of amalgamation and arrangement |
| Textual Information(16) | This related party disclosure have been prepared in compliance to the order dated 8th April 2026 received on 17th April 2026 from Hon'ble Ministry of Corporate Affairs sanctioning the scheme of amalgamation and arrangement |