Integrated Filing — IndAS



General information about company

Scrip Code 532514
NSE Symbol IGL
MSEI Symbol NOTLISTED
ISIN INE203G01027
Name of company INDRAPRASTHA GAS LIMITED
Type of company Main Board
Class of security Equity
Date of start of financial year 01-04-2026
Date of end of financial year 31-03-2027
Date of board meeting when results were approved 13-08-2026
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 05-08-2026
Description of presentation currency INR
Level of rounding used in financial results Lakhs
Reporting Type Quarterly
Reporting Quarter First 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
Segment Reporting Single segment
Description of single segment NATURAL GAS
Start date and time of board meeting 13-08-2026   12:00:00
End date and time of board meeting 13-08-2026   13:40:00
Whether cash flow statement is applicable on company
Type of cash flow statement
Declaration of unmodified opinion or statement on impact of audit qualification Declaration of unmodified opinion



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 01-04-2026 01-04-2026
B Date of end of reporting period 30-06-2026 30-06-2026
C Whether results are audited or unaudited Unaudited Unaudited
D Nature of report standalone or consolidated Consolidated Consolidated
1 Income
Revenue from operations 5,04,344.00 5,04,344.00
Other income 10,192.00 10,192.00
Total income 5,14,536.00 5,14,536.00
2 Expenses
(a) Cost of materials consumed 0.00 0.00
(b) Purchases of stock-in-trade 3,81,092.00 3,81,092.00
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade (26.00) (26.00)
(d) Employee benefit expense 5,900.00 5,900.00
(e) Finance costs 349.00 349.00
(f) Depreciation, depletion and amortisation expense 13,744.00 13,744.00
(f) Other Expenses
1 Excise duty 45,671.00 45,671.00
2 Other expenses 42,317.00 42,317.00
Total other expenses 87,988.00 87,988.00
Total expenses 4,89,047.00 4,89,047.00
3 Total profit before exceptional items and tax 25,489.00 25,489.00
4 Exceptional items 0.00 0.00
5 Total profit before tax 25,489.00 25,489.00
6 Tax expense
7 Current tax 5,780.00 5,780.00
8 Deferred tax 1,600.00 1,600.00
9 Total tax expenses 7,380.00 7,380.00
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 18,109.00 18,109.00
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 5,683.00 5,683.00
16 Total profit (loss) for period 23,792.00 23,792.00
17 Other comprehensive income net of taxes (95.00) (95.00)
18 Total Comprehensive Income for the period 23,697.00 23,697.00
19 Total profit or loss, attributable to
Profit or loss, attributable to owners of parent 23,946.00 23,946.00
Total profit or loss, attributable to non-controlling interests (249.00) (249.00)
20 Total Comprehensive income for the period attributable to
Comprehensive income for the period attributable to owners of parent 0.00 0.00
Total comprehensive income for the period attributable to owners of parent non-controlling interests 0.00 0.00
21 Details of equity share capital
Paid-up equity share capital 28,000.00 28,000.00
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 1.72 1.72
Diluted earnings (loss) per share from continuing operations 1.72 1.72
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 1.72 1.72
Diluted earnings (loss) per share from continuing and discontinued operations 1.72 1.72
24 Debt equity ratio
25 Debt service coverage ratio
26 Interest service coverage ratio
27 Disclosure of notes on financial results Textual Information(1)



Disclosure of notes on financial results

Textual Information(1) 1. The Consolidated financial results of Indraprastha Gas Limited ('IGL' or the 'Company') for the quarter ended 30 June 2026 have been reviewed by the Audit Committee and approved by the Board of Directors at their respective meetings held on 13 August 2026. The statutory auditors of the Company have carried out a limited review of the aforesaid results and have expressed an unmodified review conclusion. 2. The above results have been prepared in accordance with the recognition and measurement principles of applicable Indian Accounting Standards ('Ind-AS') as notified under the Companies (Indian Accounting Standards) Rules, 2015 (as amended), specified under section 133 of the Companies Act, 2013. 3. Delhi Development Authority (DDA) has raised a total demand (excluding interest) of Rs.155.64 crores during 2013-14 on account of increase in license fees in respect of sites taken by the Company on lease from DDA for setting up compressed natural gas (CNG) stations in Delhi. The increase in license fees was related to the period 1st April 2007 to 31st March 2014. The Company has filed a writ petition on 11th October 2013 before the Hon'ble Delhi High Court against the demand raised by DDA as the revised license fees has been increased manifold and made applicable retrospectively from financial year 2007-08. Further, DDA vide communication dated 29th August 2016 has revised the total demand (excluding interest) to Rs.330.73 crores for the period upto 31st March 2016. The matter was pending before the Hon'ble High Court of Delhi where the same was disposed on 11.03.2026, relegating parties to AMRCD mechanism. Accordingly, a representation in this regard has been filed by IGL before the MoPNG for referring the matter before AMRCD for amicable resolution and seeking similar parity as accorded to the oil marketing companies. 4. Figures for the quarter ended 31 March 2026 represent the balancing figures between the audited figures for the full financial year and published year to date figures upto the third quarter ended 31 December 2025. 5. The Company's business falls within a single segment in terms of the Indian Accounting Standard 108, 'Operating Segments'. 6. Previous period figures have been regrouped/ reclassified to align with the current year classification, wherever required.



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 01-04-2026 01-04-2026
Date of end of reporting period 30-06-2026 30-06-2026
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)
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



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 01-04-2026 01-04-2026
B Date of end of reporting period 30-06-2026 30-06-2026
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 Income-tax relating to items that will not be reclassified to profit or loss (127.00) (127.00)
Total Amount of items that will not be reclassified to profit and loss (127.00)
2 Income tax relating to items that will not be reclassified to profit or loss (32.00) (32.00)
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 (95.00) (95.00)





Details of Impact of Audit Qualification

Amount in (Lakhs)

Whether results are audited or unaudited Unaudited
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 PSMG & ASSOCIATES Yes 28-02-2027