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 30-10-2026
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 23-10-2026
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 Single segment
Description of single segment NATURAL GAS
Start date and time of board meeting 30-10-2026   15:40:00
End date and time of board meeting 30-10-2026   18:30:00
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



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 5,61,538.00 10,65,882.00
Other income 13,601.00 23,793.00
Total income 5,75,139.00 10,89,675.00
2 Expenses
(a) Cost of materials consumed 0.00 0.00
(b) Purchases of stock-in-trade 4,64,742.00 8,45,834.00
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade (161.00) (187.00)
(d) Employee benefit expense 4,725.00 10,625.00
(e) Finance costs 357.00 706.00
(f) Depreciation, depletion and amortisation expense 14,395.00 28,139.00
(f) Other Expenses
1 Excise duty 49,739.00 95,410.00
2 Other expenses 45,662.00 87,979.00
Total other expenses 95,401.00 1,83,389.00
Total expenses 5,79,459.00 10,68,506.00
3 Total profit before exceptional items and tax (4,320.00) 21,169.00
4 Exceptional items 0.00 0.00
5 Total profit before tax (4,320.00) 21,169.00
6 Tax expense
7 Current tax (1,656.00) 4,124.00
8 Deferred tax 184.00 1,784.00
9 Total tax expenses (1,472.00) 5,908.00
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 (2,848.00) 15,261.00
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 5,223.00 10,906.00
16 Total profit (loss) for period 2,375.00 26,167.00
17 Other comprehensive income net of taxes 42.00 (53.00)
18 Total Comprehensive Income for the period 2,417.00 26,114.00
19 Total profit or loss, attributable to
Profit or loss, attributable to owners of parent 2,589.00 26,630.00
Total profit or loss, attributable to non-controlling interests (214.00) (463.00)
20 Total Comprehensive income for the period attributable to
Comprehensive income for the period attributable to owners of parent 2,631.00 26,577.00
Total comprehensive income for the period attributable to owners of parent non-controlling interests (214.00) (463.00)
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 0.16 1.9
Diluted earnings (loss) per share from continuing operations 0.16 1.9
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 0.16 1.9
Diluted earnings (loss) per share from continuing and discontinued operations 0.16 1.9
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 and six months ended 30 September 2026 have been reviewed by the Audit Committee and approved by the Board of Directors at their respective meetings held on 30 October 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. The representation in this regard is being finalised for filing before AMRCD seeking parity with oil marketing companies. 4. The Company's business falls within a single segment in terms of the Indian Accounting Standard 108, Operating Segments. 5. 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


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 8,11,356.00
Capital work-in-progress 1,62,756.00
Investment property 0.00
Goodwill 0.00
Other intangible assets 676.00
Intangible assets under development 1,555.00
Biological assets other than bearer plants 0.00
Investments accounted for using equity method 1,85,176.00
Non-current financial assets
Non-current investments 0.00
Trade receivables, non-current 0.00
Loans, non-current 0.00
Other non-current financial assets
1 Other financial assets 2,028.00
Total of other non-current financial assets 2,028.00
Total non-current financial assets 2,028.00
Deferred tax assets (net) 0.00
Other non-current assets
1 Other non-current assets 2,165.00
2 Right Of Use Assets 25,164.00
3 Income-tax assets (Net) 7,936.00
Total of other non-current assets 35,265.00
Total non-current assets 11,98,812.00
2 Current assets
Inventories 6,352.00
Current financial asset
Current investments 1,30,390.00
Trade receivables, current 1,22,496.00
Cash and cash equivalents 17,172.00
Bank balance other than cash and cash equivalents 3,05,706.00
Loans, current 0.00
Other current financial assets
Total of other current financial assets 25,997.00
Total current financial assets 6,01,761.00
Current tax assets (net) 0.00
Other current assets
1 Other current assets 8,363.00
Total of other current assets 8,363.00
Total current assets 6,16,476.00
3 Non-current assets classified as held for sale 0.00
4 Regulatory deferral account debit balances and related deferred tax Assets 0.00
Total assets 18,15,288.00
Equity and liabilities
1 Equity
Equity attributable to owners of parent
Equity share capital 28,000.00
Other equity 11,28,021.00
Total equity attributable to owners of parent 11,56,021.00
Non controlling interest 1,595.00
Total equity 11,57,616.00
2 Liabilities
Non-current liabilities
Non-current financial liabilities
Borrowings, non-current 3,258.00
Trade payables, non-current
(A) Total outstanding dues of micro enterprises and small enterprises 82.00
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises 71.00
Total Trade payable 153.00
Other non-current financial liabilities
1 lease liabilities 4,450.00
2 other financial liabilities 1,921.00
Total of other non-current financial liabilities 6,371.00
Total non-current financial liabilities 9,782.00
Provisions, non-current 5,843.00
Deferred tax liabilities (net) 52,806.00
Deferred government grants, Non-current 0.00
Other non-current liabilities
1 Other non-current liabilities 975.00
Total of other non-current liabilities 975.00
Total non-current liabilities 69,406.00
Current liabilities
Current financial liabilities
Borrowings, current 0.00
Trade payables, current
(A) Total outstanding dues of micro enterprises and small enterprises 5,768.00
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises 1,58,075.00
Total Trade payable 1,63,843.00
Other current financial liabilities
1 lease liabilities 1,584.00
2 Other current financial liabilities 2,90,059.00
Total of other current financial liabilities 2,91,643.00
Total current financial liabilities 4,55,486.00
Other current liabilities 35,256.00
1 Other current liabilities 35,256.00
Total of other current liabilities 35,256.00
Provisions, current 97,524.00
Current tax liabilities (Net) 0.00
Deferred government grants, Current 0.00
Total current liabilities 5,88,266.00
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 6,57,672.00
Total equity and liabilites 18,15,288.00
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)
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 01-07-2026 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 (i) Re-measurement gain/(loss) on defined benefit plans 56.00 (71.00)
Total Amount of items that will not be reclassified to profit and loss 56.00 (71.00)
2 Income tax relating to items that will not be reclassified to profit or loss 14.00 (18.00)
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 42.00 (53.00)



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 21,169.00
Adjustments for reconcile profit (loss)
Adjustments for finance costs 604.00
Adjustments for decrease (increase) in inventories (281.00)
Adjustments for decrease (increase) in trade receivables, current (30,582.00)
Adjustments for decrease (increase) in trade receivables, non-current 0.00
Adjustments for decrease (increase) in other current assets 375.00
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 704.00
Adjustments for other bank balances 0.00
Adjustments for increase (decrease) in trade payables, current 59,189.00
Adjustments for increase (decrease) in trade payables, non-current 0.00
Adjustments for increase (decrease) in other current liabilities 21,995.00
Adjustments for increase (decrease) in other non-current liabilities 0.00
Adjustments for depreciation and amortisation expense 28,139.00
Adjustments for impairment loss reversal of impairment loss recognised in profit or loss 0.00
Adjustments for provisions, current 7,270.00
Adjustments for provisions, non-current 0.00
Adjustments for other financial liabilities, current (1,374.00)
Adjustments for other financial liabilities, non-current 0.00
Adjustments for unrealised foreign exchange losses gains (2.00)
Adjustments for dividend income 0.00
Adjustments for interest income 11,530.00
Adjustments for share-based payments 0.00
Adjustments for fair value losses (gains) (71.00)
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) (4,323.00)
Other adjustments for non-cash items (1,297.00)
Share of profit and loss from partnership firm or association of persons or limited liability partnerships 0.00
Total adjustments for reconcile profit (loss) 68,816.00
Net cash flows from (used in) operations 89,985.00
Dividends received 0.00
Interest paid 0.00
Interest received 0.00
Income taxes paid (refund) 10,038.00
Other inflows (outflows) of cash 0.00
Net cash flows from (used in) operating activities 79,947.00
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 0.00
Purchase of property, plant and equipment 67,061.00
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 4,850.00
Interest received 5,731.00
Income taxes paid (refund) 0.00
Other inflows (outflows) of cash (17,742.00)
Net cash flows from (used in) investing activities (74,222.00)
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 750.00
Repayments of borrowings 0.00
Payments of lease liabilities 5,641.00
Dividends paid 2.00
Interest paid 605.00
Income taxes paid (refund) 0.00
Other inflows (outflows) of cash 0.00
Net cash flows from (used in) financing activities (5,498.00)
Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes 227.00
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 227.00
Cash and cash equivalents cash flow statement at beginning of period 16,945.00
Cash and cash equivalents cash flow statement at end of period 17,172.00





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