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 |
01-04-2026 |
| Date of end of financial year |
31-03-2027 |
| Date of board meeting when results were approved |
30-10-2026 |
| Date on which prior intimation of the meeting for considering financial results was informed
to the exchange |
15-10-2026 |
| 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 |
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 |
30-10-2026 11:00:00 |
| End date and time of board meeting |
30-10-2026 14:25:00 |
| 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 |
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 |
01-07-2026 |
01-04-2026 |
| B |
Date of end of reporting period |
30-09-2026 |
30-09-2026 |
| C |
Whether results are audited or unaudited |
Unaudited |
Unaudited |
| D |
Nature of report standalone or consolidated |
Consolidated |
Consolidated |
| 1 |
Income |
|
Revenue from operations |
47,30,103.00 |
88,65,121.00 |
|
Other income |
17,286.00 |
30,533.00 |
|
Total income |
47,47,389.00 |
88,95,654.00 |
| 2 |
Expenses |
| (a) |
Cost of materials consumed |
2,92,103.00 |
4,32,687.00 |
| (b) |
Purchases of stock-in-trade |
34,78,787.00 |
66,19,592.00 |
| (c) |
Changes in inventories of finished goods,
work-in-progress and stock-in-trade |
(76,413.00) |
(2,12,037.00) |
| (d) |
Employee benefit expense |
56,233.00 |
1,11,568.00 |
| (e) |
Finance costs |
32,311.00 |
64,207.00 |
| (f) |
Depreciation, depletion and amortisation expense
|
1,01,270.00 |
1,99,922.00 |
| (f) |
Other Expenses |
| 1 |
Excise Duty |
16,190.00 |
31,448.00 |
| 2 |
Other Expenses |
2,64,048.00 |
4,72,922.00 |
|
Total other expenses |
2,80,238.00 |
5,04,370.00 |
|
Total expenses |
41,64,529.00 |
77,20,309.00 |
| 3 |
Total profit before exceptional items and tax |
5,82,860.00 |
11,75,345.00 |
| 4 |
Exceptional items |
0.00 |
0.00 |
| 5 |
Total profit before tax |
5,82,860.00 |
11,75,345.00 |
| 6 |
Tax expense |
|
| 7 |
Current tax |
1,07,471.00 |
2,40,825.00 |
| 8 |
Deferred tax |
30,182.00 |
56,486.00 |
| 9 |
Total tax expenses |
1,37,653.00 |
2,97,311.00 |
| 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 |
4,45,207.00 |
8,78,034.00 |
| 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 |
27,168.00 |
61,440.00 |
| 16 |
Total profit (loss) for period |
4,72,375.00 |
9,39,474.00 |
| 17 |
Other comprehensive income net of taxes |
(1,25,325.00) |
(1,58,002.00) |
| 18 |
Total Comprehensive Income for the period |
3,47,050.00 |
7,81,472.00 |
| 19 |
Total profit or loss, attributable to
|
|
|
|
Profit or loss, attributable to owners of parent |
4,71,966.00 |
9,38,502.00 |
|
Total profit or loss, attributable to non-controlling interests |
409.00 |
972.00 |
| 20 |
Total Comprehensive income for the period attributable to |
|
|
|
Comprehensive income for the period attributable to owners of parent |
3,46,641.00 |
7,80,500.00 |
|
Total comprehensive income for the period attributable to owners of parent non-controlling
interests |
409.00 |
972.00 |
| 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 |
7.18 |
14.27 |
|
Diluted earnings (loss) per share from continuing operations |
7.18 |
14.27 |
| 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 |
7.18 |
14.27 |
|
Diluted earnings (loss) per share from
continuing and discontinued operations |
7.18 |
14.27 |
| 24 |
Debt equity ratio |
|
|
| 25 |
Debt service coverage ratio |
|
|
| 26 |
Interest service coverage ratio |
|
|
| 27 |
Disclosure of notes on financial results |
|
Remarks
Statement of Asset and Liabilities
Amount in (Lakhs)
| Particulars |
Year ended (dd-mm-yyyy) |
| Date of start of reporting period |
01-04-2026 |
| Date of end of reporting period |
30-09-2026 |
| Whether results are audited or unaudited |
Unaudited |
| Nature of report standalone or consolidated |
Consolidated |
|
Assets |
| 1 |
Non-current assets |
|
Property, plant and equipment |
60,61,732.00 |
|
Capital work-in-progress |
25,06,903.00 |
|
Investment property |
0.00 |
|
Goodwill |
3,47,538.00 |
|
Other intangible assets |
9,41,044.00 |
|
Intangible assets under development |
0.00 |
|
Biological assets other than bearer plants |
0.00 |
|
Investments accounted for using equity method |
|
|
Non-current financial assets |
|
|
Non-current investments |
17,42,975.00 |
|
Trade receivables, non-current |
0.00 |
|
Loans, non-current |
46,466.00 |
|
Other non-current financial assets |
|
| 1 |
Other Investments |
7,55,910.00 |
| 2 |
Other Financial Assets |
62,958.00 |
|
Total of other non-current financial assets |
8,18,868.00 |
|
Total non-current financial assets |
26,08,309.00 |
|
Deferred tax assets (net) |
|
|
Other non-current assets |
|
| 1 |
Non Current Tax Assets (Net) |
36,723.00 |
| 2 |
Non Current Tax Assets (Net) |
95,212.00 |
|
Total of other non-current assets |
1,31,935.00 |
|
Total non-current assets |
1,25,97,461.00 |
| 2 |
Current assets |
|
|
Inventories |
7,48,819.00 |
|
Current financial asset |
|
|
Current investments |
59,559.00 |
|
Trade receivables, current |
14,30,590.00 |
|
Cash and cash equivalents |
1,07,418.00 |
|
Bank balance other than cash and cash equivalents |
1,02,072.00 |
|
Loans, current |
7,901.00 |
|
Other current financial assets |
|
|
Total of other current financial assets |
1,58,571.00 |
|
Total current financial assets |
18,66,111.00 |
|
Current tax assets (net) |
1,119.00 |
|
Other current assets |
|
| 1 |
Other Current Assets |
2,64,866.00 |
|
Total of other current assets |
2,64,866.00 |
|
Total current assets |
28,80,915.00 |
| 3 |
Non-current assets classified as held for sale |
5,509.00 |
| 4 |
Regulatory deferral account debit balances and related deferred tax Assets |
|
|
Total assets |
1,54,83,885.00 |
|
Equity and liabilities |
|
| 1 |
Equity |
|
|
Equity attributable to owners of parent |
|
|
Equity share capital |
6,57,510.00 |
|
Other equity |
90,15,767.00 |
|
Total equity attributable to owners of parent |
96,73,277.00 |
|
Non controlling interest |
27,062.00 |
|
Total equity |
97,00,339.00 |
| 2 |
Liabilities |
|
|
Non-current liabilities |
|
|
Non-current financial liabilities |
|
|
Borrowings, non-current |
12,69,833.00 |
|
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 |
7,70,628.00 |
| 2 |
Other Financial Liabilities |
27,905.00 |
|
Total of other non-current financial liabilities |
7,98,533.00 |
|
Total non-current financial liabilities |
20,68,366.00 |
|
Provisions, non-current |
12,058.00 |
|
Deferred tax liabilities (net) |
5,46,540.00 |
|
Deferred government grants, Non-current |
0.00 |
|
Other non-current liabilities |
|
| 1 |
Contract Liabilities |
67,973.00 |
| 2 |
Other Non Current Liabilities |
4,27,993.00 |
|
Total of other non-current liabilities |
4,95,966.00 |
|
Total non-current liabilities |
31,22,930.00 |
|
Current liabilities |
|
|
Current financial liabilities |
|
|
Borrowings, current |
2,79,729.00 |
|
Trade payables, current |
|
|
(A) Total outstanding dues of micro enterprises and small enterprises |
44,480.00 |
|
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises |
9,20,721.00 |
|
Total Trade payable |
9,65,201.00 |
|
Other current financial liabilities |
|
| 1 |
Lease Liabilities |
98,984.00 |
| 2 |
Other Financial Liabilities |
7,21,977.00 |
|
Total of other current financial liabilities |
8,20,961.00 |
|
Total current financial liabilities |
20,65,891.00 |
|
Other current liabilities |
3,81,357.00 |
| 1 |
Other Current Liabilities |
1,99,874.00 |
| 2 |
Contract Liabilities |
1,81,483.00 |
|
Total of other current liabilities |
3,81,357.00 |
|
Provisions, current |
99,399.00 |
|
Current tax liabilities (Net) |
1,13,969.00 |
|
Deferred government grants, Current |
0.00 |
|
Total current liabilities |
26,60,616.00 |
| 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 |
57,83,546.00 |
|
Total equity and liabilites |
1,54,83,885.00 |
|
Disclosure of notes on assets and liabilities |
|
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 |
01-07-2026 |
01-04-2026 |
| Date of end of reporting
period |
30-09-2026 |
30-09-2026 |
| 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) |
| 1 |
Natural Gas Transmission/Marketing |
57,15,183.00 |
1,03,75,258.00 |
| 2 |
LPG Transmission |
23,455.00 |
46,104.00 |
| 3 |
Petrochemicals |
2,51,954.00 |
3,16,562.00 |
| 4 |
LPG and Liquid Hydrocarbons |
1,83,405.00 |
3,87,326.00 |
| 5 |
City Gas |
2,53,409.00 |
4,79,020.00 |
| 6 |
Other Segment |
35,382.00 |
67,686.00 |
| 7 |
Unallocated |
0.00062 |
0.00067 |
|
Total Segment Revenue |
64,62,850.00 |
1,16,72,023.00 |
|
Less: Inter segment revenue |
17,32,747.00 |
28,06,902.00 |
|
Revenue from operations |
47,30,103.00 |
88,65,121.00 |
| 2 |
Segment Result |
|
Profit (+) / Loss (-) before tax and
interest from each segment |
| 1 |
Natural Gas Transmission/Marketing |
5,45,002.00 |
10,84,039.00 |
| 2 |
LPG Transmission |
13,239.00 |
25,526.00 |
| 3 |
Petrochemicals |
(3,050.00) |
(16,772.00) |
| 4 |
LPG and Liquid Hydrocarbons |
44,213.00 |
1,21,463.00 |
| 5 |
City Gas |
29,350.00 |
51,912.00 |
| 6 |
Other Segment |
16,743.00 |
35,203.00 |
| 7 |
Unallocated |
0.00 |
0.00 |
|
Total Profit before tax |
6,45,497.00 |
13,01,371.00 |
|
i. Finance cost |
32,311.00 |
64,207.00 |
|
ii. Other Unallocable Expenditure net off Unallocable income |
3,158.00 |
379.00 |
|
Profit before tax |
6,10,028.00 |
12,36,785.00 |
| 3 |
(Segment Asset - Segment Liabilities)
|
|
Segment Asset |
| 1 |
Natural Gas Transmission/Marketing |
81,50,382.00 |
81,50,382.00 |
| 2 |
LPG Transmission |
99,138.00 |
99,138.00 |
| 3 |
Petrochemicals |
28,07,578.00 |
28,07,578.00 |
| 4 |
LPG and Liquid Hydrocarbons |
2,41,716.00 |
2,41,716.00 |
| 5 |
City Gas |
9,93,171.00 |
9,93,171.00 |
| 6 |
Other Segment |
2,66,659.00 |
2,66,659.00 |
| 7 |
Unallocated |
29,25,241.00 |
29,25,241.00 |
|
Total Segment Asset |
1,54,83,885.00 |
1,54,83,885.00 |
|
Un-allocable Assets |
0.00 |
0.00 |
|
Net Segment Asset |
1,54,83,885.00 |
1,54,83,885.00 |
| 4 |
Segment Liabilities |
|
Segment Liabilities |
| 1 |
Natural Gas Transmission/Marketing |
29,14,393.00 |
29,14,393.00 |
| 2 |
LPG Transmission |
15,047.00 |
15,047.00 |
| 3 |
Petrochemicals |
1,23,392.00 |
1,23,392.00 |
| 4 |
LPG and Liquid Hydrocarbons |
25,404.00 |
25,404.00 |
| 5 |
City Gas |
2,51,387.00 |
2,51,387.00 |
| 6 |
Other Segment |
39,761.00 |
39,761.00 |
| 7 |
Unallocated |
24,14,162.00 |
24,14,162.00 |
|
Total Segment Liabilities |
57,83,546.00 |
57,83,546.00 |
|
Un-allocable Liabilities |
0.00 |
0.00 |
|
Net Segment Liabilities |
57,83,546.00 |
57,83,546.00 |
|
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 |
01-07-2026 |
01-04-2026 |
| B |
Date of end of reporting period |
30-09-2026 |
30-09-2026 |
| 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 |
Re—measurement gain /(loss) on defined benefit plans |
(1.00) |
1.00 |
| 2 |
Net gain/(loss) on FVTOCI equity Securities |
(27,642.00) |
(1,80,882.00) |
| 3 |
Share of Other Comprehensive income in Associates/JVs for the period |
2,935.00 |
6,057.00 |
|
Total Amount of items that will not be reclassified to profit and loss |
(24,708.00) |
(1,74,824.00) |
| 2 |
Income tax relating to items that will not be reclassified to profit or loss |
(3,999.00) |
(25,907.00) |
| 3 |
Amount of items that will be reclassified to profit and loss |
|
| 1 |
Exchange differences on translation of foreign operations |
(64,822.00) |
(23,041.00) |
| 2 |
Net movement in cash flow hedge gain /(loss) |
(53,507.00) |
18,657.00 |
|
Total Amount of items that will be reclassified to profit and loss |
(1,18,329.00) |
(4,384.00) |
| 4 |
Income tax relating to items that will be reclassified to profit or loss |
(13,713.00) |
4,701.00 |
| 5 |
Total Other comprehensive income |
(1,25,325.00) |
(1,58,002.00) |
Cash flow statement, indirect
Amount in (Lakhs)
| Particulars |
Year ended (dd-mm-yyyy) |
| A |
Date of start of reporting period |
01-04-2026 |
| B |
Date of end of reporting period |
30-09-2026 |
| C |
Whether results are audited or unaudited |
Unaudited |
| D |
Nature of report standalone or consolidated |
Consolidated |
|
Statement of cash flows |
|
|
Cash flows from used in operating
activities |
|
|
Profit before tax |
11,75,345.00 |
|
Adjustments for reconcile profit (loss) |
|
|
Adjustments for finance costs |
64,207.00 |
|
Adjustments for decrease (increase) in inventories |
(2,33,326.00) |
|
Adjustments for decrease (increase) in trade receivables, current |
(6,02,930.00) |
|
Adjustments for decrease (increase) in trade receivables, non-current
|
0.00 |
|
Adjustments for decrease (increase) in other current assets |
0.00 |
|
Adjustments for decrease (increase) in other non-current assets |
0.00 |
|
Adjustments for other financial assets, non-current |
0.00 |
|
Adjustments for other financial assets, current |
0.00 |
|
Adjustments for other bank balances |
0.00 |
|
Adjustments for increase (decrease) in trade payables, current |
5,74,075.00 |
|
Adjustments for increase (decrease) in trade payables, non-current |
0.00 |
|
Adjustments for increase (decrease) in other current liabilities |
0.00 |
|
Adjustments for increase (decrease) in other non-current liabilities
|
0.00 |
|
Adjustments for depreciation and amortisation expense |
1,99,922.00 |
|
Adjustments for impairment loss reversal of impairment loss recognised
in profit or loss |
0.00 |
|
Adjustments for provisions, current |
18,488.00 |
|
Adjustments for provisions, non-current |
0.00 |
|
Adjustments for other financial liabilities, current |
0.00 |
|
Adjustments for other financial liabilities, non-current |
0.00 |
|
Adjustments for unrealised foreign exchange losses gains |
13,906.00 |
|
Adjustments for dividend income |
4,707.00 |
|
Adjustments for interest income |
14,003.00 |
|
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 |
0.00 |
|
Other adjustments to reconcile profit (loss) |
0.00 |
|
Other adjustments for non-cash items |
(8,761.00) |
|
Share of profit and loss from partnership firm or association of
persons or limited liability partnerships |
0.00 |
|
Total adjustments for reconcile
profit (loss) |
6,871.00 |
|
Net cash flows from (used in)
operations |
11,82,216.00 |
|
Dividends received |
0.00 |
|
Interest paid |
0.00 |
|
Interest received |
0.00 |
|
Income taxes paid (refund) |
1,21,966.00 |
|
Other inflows (outflows) of cash |
0.00 |
|
Net cash flows from (used in)
operating activities |
10,60,250.00 |
|
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 |
2,468.00 |
|
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 |
68.00 |
|
Purchase of property, plant and equipment |
3,68,966.00 |
|
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 |
57.00 |
|
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 |
11,995.00 |
|
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 |
12,406.00 |
|
Interest received |
12,926.00 |
|
Income taxes paid (refund) |
0.00 |
|
Other inflows (outflows) of cash |
(58,364.00) |
|
Net cash flows from (used in)
investing activities |
(4,11,400.00) |
|
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 |
11,313.00 |
|
Repayments of borrowings |
4,58,172.00 |
|
Payments of lease liabilities |
58,406.00 |
|
Dividends paid |
32,242.00 |
|
Interest paid |
76,807.00 |
|
Income taxes paid (refund) |
0.00 |
|
Other inflows (outflows) of cash |
0.00 |
|
Net cash flows from (used in)
financing activities |
(6,14,314.00) |
|
Net increase (decrease) in cash
and cash equivalents before effect of exchange rate changes |
34,536.00 |
|
Effect of exchange rate changes
on cash and cash equivalents |
|
|
Effect of exchange rate changes on cash and cash equivalents |
(23,041.00) |
|
Net increase (decrease) in cash
and cash equivalents |
11,495.00 |
|
Cash and cash equivalents cash flow statement at beginning of period
|
95,923.00 |
|
Cash and cash equivalents cash
flow statement at end of period |
1,07,418.00 |