Integrated Filing — IndAS

General information about company
Scrip Code	542066
NSE Symbol	ATGL
MSEI Symbol	NOTLISTED
ISIN	INE399L01023
Name of company	Adani Total Gas Limited
Type of company	Main Board
Class of security	Equity
Date of start of financial year	01-Apr-2024
Date of end of financial year	31-Mar-2025
Date of board meeting when results were approved	28-Apr-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange	21-Apr-2025
Description of presentation currency	INR (in Actuals)
Reporting Type	Quarterly
Reporting Quarter	Fourth quarter
Nature of report standalone or consolidated	Consolidated
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	Single segment
Description of single segment	Natural Gas
Start date and time of board meeting	28-Apr-2025   14:30:00
End date and time of board meeting	28-Apr-2025   17:00:00
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
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-Jan-2025	01-Apr-2024
B	Date of end of reporting period	31-Mar-2025	31-Mar-2025
C	Whether results are audited or unaudited	Audited	Audited
D	Nature of report standalone or consolidated	Consolidated	Consolidated
Part I	Blue color marked fields are non-mandatory. For Consolidated Results, if the company has no figures for 3 months / 6 months ended, in such case zero shall be inserted in the said column.
1	Income
	Revenue from operations	14533700000	54116800000
	Other income	82200000	308000000
	Total income	14615900000	54424800000
2	Expenses
(a)	Cost of materials consumed	9041400000	32757800000
(b)	Purchases of stock-in-trade	0	0
(c)	Changes in inventories of finished goods, work-in-progress and stock-in-trade	-23000000	-25000000
(d)	Employee benefit expense	136000000	566800000
(e)	Finance costs	237200000	1006500000
(f)	Depreciation, depletion and amortisation expense	532900000	2035800000
(f)	Other Expenses
1	Excise duty	1121100000	4118200000
2	Other expenses	1595500000	5366700000
	Total other expenses	2716600000	9484900000
	Total expenses	12641100000	45826800000
3	Total profit before exceptional items and tax	1974800000	8598000000
4	Exceptional items	0	0
5	Total profit before tax	1974800000	8598000000
6	Tax expense
7	Current tax	344200000	1708600000
8	Deferred tax	146600000	495600000
9	Total tax expenses	490800000	2204200000
10	Net movement in regulatory deferral account balances related to profit or loss and the related deferred tax movement	0	0
11	Net Profit Loss for the period from continuing operations	1484000000	6393800000
12	Profit (loss) from discontinued operations before tax	0	0
13	Tax expense of discontinued operations	0	0
14	Net profit (loss) from discontinued operation after tax	0	0
15	Share of profit (loss) of associates and joint ventures accounted for using equity method	61900000	150300000
16	Total profit (loss) for period	1545900000	6544100000
17	Other comprehensive income net of taxes	-17600000	13500000
18	Total Comprehensive Income for the period	1528300000	6557600000
19	Total profit or loss, attributable to
	Profit or loss, attributable to owners of parent	1545900000	6544100000
	Total profit or loss, attributable to non-controlling interests	0	0
20	Total Comprehensive income for the period attributable to
	Comprehensive income for the period attributable to owners of parent	0	0
	Total comprehensive income for the period attributable to owners of parent non-controlling interests	0	0
21	Details of equity share capital
	Paid-up equity share capital	1099800000	1099800000
	Face value of equity share capital	1	1
27	Details of debt securities
22	Reserves excluding revaluation reserve		0
23	Earnings per share
i	Earnings per equity share for continuing operations
	Basic earnings (loss) per share from continuing operations	1.41	5.95
	Diluted earnings (loss) per share from continuing operations	1.41	5.95
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	1.41	5.95
	Diluted earnings (loss) per share from continuing and discontinued operations	1.41	5.95
24	Debt equity ratio
25	Debt service coverage ratio
26	Interest service coverage ratio
27	Disclosure of notes on financial results

Remarks
Debt equity ratio
Debt service coverage ratio
Interest service coverage ratio

Statement of Asset and Liabilities
Particulars		Year ended (dd-mm-yyyy)
Date of start of reporting period		01-Apr-2024
Date of end of reporting period		31-Mar-2025
Whether results are audited or unaudited		Audited
Nature of report standalone or consolidated		Consolidated
	Assets
1	Non-current assets
	Property, plant and equipment	36061600000
	Capital work-in-progress	18652700000
	Investment property	0
	Goodwill	254900000
	Other intangible assets	192900000
	Intangible assets under development	71500000
	Biological assets other than bearer plants	0
	Investments accounted for using equity method	7673200000
	Non-current financial assets
	Non-current investments	154800000
	Trade receivables, non-current	0
	Loans, non-current	0
	Other non-current financial assets	649300000
	Total non-current financial assets	804100000
	Deferred tax assets (net)	0
	Other non-current assets	1727400000
	Total non-current assets	65438300000
2	Current assets
	Inventories	1156600000
	Current financial asset
	Current investments	280300000
	Trade receivables, current	4240100000
	Cash and cash equivalents	2240200000
	Bank balance other than cash and cash equivalents	2447300000
	Loans, current	5100000
	Other current financial assets	129200000
	Total current financial assets	9342200000
	Current tax assets (net)	0
	Other current assets	710000000
	Total current assets	11208800000
3	Non-current assets classified as held for sale
4	Regulatory deferral account debit balances and related deferred tax Assets
	Total assets	76647100000
	Equity and liabilities
1	Equity
	Equity attributable to owners of parent
	Equity share capital	1099800000
	Other equity	40970700000
	Total equity attributable to owners of parent	42070500000
	Non controlling interest
	Total equity	42070500000
2	Liabilities
	Non-current liabilities
	Non-current financial liabilities
	Borrowings, non-current	16192000000
	Trade payables, non-current
	(A) Total outstanding dues of micro enterprises and small enterprises	0
	(B) Total outstanding dues of creditors other than micro enterprises and small enterprises	0
	Total Trade payable	0
	Other non-current financial liabilities	208500000
	Total non-current financial liabilities	16400500000
	Provisions, non-current	52700000
	Deferred tax liabilities (net)	2741500000
	Deferred government grants, Non-current	0
	Other non-current liabilities	0
	Total non-current liabilities	19194700000
	Current liabilities
	Current financial liabilities
	Borrowings, current	2149000000
	Trade payables, current
	(A) Total outstanding dues of micro enterprises and small enterprises	222400000
	(B) Total outstanding dues of creditors other than micro enterprises and small enterprises	2915600000
	Total Trade payable	3138000000
	Other current financial liabilities	9409300000
	Total current financial liabilities	14696300000
	Other current liabilities	501200000
	Provisions, current	184400000
	Current tax liabilities (Net)	0
	Deferred government grants, Current	0
	Total current liabilities	15381900000
3	Liabilities directly associated with assets in disposal group classified as held for sale	0
4	Regulatory deferral account credit balances and related deferred tax liability	0
	Total liabilities	34576600000
	Total equity and liabilites	76647100000
	Disclosure of notes on assets and liabilities

Format for Reporting Segmenet wise Revenue, Results and Capital Employed along with the company results
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-Jan-2025	01-Apr-2024
Date of end of reporting period		31-Mar-2025	31-Mar-2025
Whether accounts are audited or unaudited		Audited	Audited
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
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-Jan-2025	01-Apr-2024
B	Date of end of reporting period	31-Mar-2025	31-Mar-2025
C	Whether results are audited or unaudited	Audited	Audited
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	Amount of items that will not be reclassified to profit and loss	25600000	57000000
	Total Amount of items that will not be reclassified to profit and loss	25600000	57000000
2	Income tax relating to items that will not be reclassified to profit or loss	3900000	11700000
3	Amount of items that will be reclassified to profit and loss
1	Amount of items that will be reclassified to profit and loss	-52500000	-42500000
	Total Amount of items that will be reclassified to profit and loss	-52500000	-42500000
4	Income tax relating to items that will be reclassified to profit or loss	-13200000	-10700000
5	Total Other comprehensive income	-17600000	13500000

Cash flow statement, indirect
Particulars				Year ended (dd-mm-yyyy)
A	Date of start of reporting period			2024-04-01
B	Date of end of reporting period			2025-03-31
C	Whether results are audited or unaudited			Audited
D	Nature of report standalone or consolidated			Consolidated
Part I	Blue color marked fields are non-mandatory.
	Statement of cash flows
	Cash flows from used in operating activities
	Profit before tax			8598000000
	Adjustments for reconcile profit (loss)
	Adjustments for finance costs			1006500000
	Adjustments for decrease (increase) in inventories			-164900000
	Adjustments for decrease (increase) in trade receivables, current			-166200000
	Adjustments for decrease (increase) in trade receivables, non-current			0
	Adjustments for decrease (increase) in other current assets			-116700000
	Adjustments for decrease (increase) in other non-current assets			0
	Adjustments for other financial assets, non-current			0
	Adjustments for other financial assets, current			-163700000
	Adjustments for other bank balances			0
	Adjustments for increase (decrease) in trade payables, current			-165300000
	Adjustments for increase (decrease) in trade payables, non-current			0
	Adjustments for increase (decrease) in other current liabilities			71100000
	Adjustments for increase (decrease) in other non-current liabilities			0
	Adjustments for depreciation and amortisation expense			2035800000
	Adjustments for impairment loss reversal of impairment loss recognised in profit or loss			0
	Adjustments for provisions, current			95200000
	Adjustments for provisions, non-current			0
	Adjustments for other financial liabilities, current			537800000
	Adjustments for other financial liabilities, non-current			0
	Adjustments for unrealised foreign exchange losses gains			0
	Adjustments for dividend income			0
	Adjustments for interest income			0
	Adjustments for share-based payments			0
	Adjustments for fair value losses (gains)			0
	Adjustments for undistributed profits of associates			0
	Other adjustments for which cash effects are investing or financing cash flow			-34700000
	Other adjustments to reconcile profit (loss)			7800000
	Other adjustments for non-cash items			400000
	Share of profit and loss from partnership firm or association of persons or limited liability partnerships			0
	Total adjustments for reconcile profit (loss)			2943100000
	Net cash flows from (used in) operations			11541100000
	Dividends received			0
	Interest paid			0
	Interest received			-208500000
	Income taxes paid (refund)			1693900000
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) operating activities			9638700000
	Cash flows from used in investing activities
	Cash flows from losing control of subsidiaries or other businesses			0
	Cash flows used in obtaining control of subsidiaries or other businesses			0
	Other cash receipts from sales of equity or debt instruments of other entities			0
	Other cash payments to acquire equity or debt instruments of other entities			0
	Other cash receipts from sales of interests in joint ventures			0
	Other cash payments to acquire interests in joint ventures			500000000
	Cash receipts from share of profits of partnership firm or association of persons or limited liability partnerships			0
	Cash payment for investment in partnership firm or association of persons or limited liability partnerships			0
	Proceeds from sales of property, plant and equipment			700000
	Purchase of property, plant and equipment			9409200000
	Proceeds from sales of investment property			0
	Purchase of investment property			246600000
	Proceeds from sales of intangible assets			0
	Purchase of intangible assets			0
	Proceeds from sales of intangible assets under development			0
	Purchase of intangible assets under development			0
	Proceeds from sales of goodwill			0
	Purchase of goodwill			0
	Proceeds from biological assets other than bearer plants			0
	Purchase of biological assets other than bearer plants			0
	Proceeds from government grants			0
	Proceeds from sales of other long-term assets			501300000
	Purchase of other long-term assets			0
	Cash advances and loans made to other parties			0
	Cash receipts from repayment of advances and loans made to other parties			0
	Cash payments for future contracts, forward contracts, option contracts and swap contracts			0
	Cash receipts from future contracts, forward contracts, option contracts and swap contracts			0
	Dividends received			0
	Interest received			285500000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			34700000
	Net cash flows from (used in) investing activities	-9333600000
	Cash flows from used in financing activities
	Proceeds from changes in ownership interests in subsidiaries			0
	Payments from changes in ownership interests in subsidiaries			0
	Proceeds from issuing shares			0
	Proceeds from issuing other equity instruments			0
	Payments to acquire or redeem entity's shares			0
	Payments of other equity instruments			0
	Proceeds from exercise of stock options			0
	Proceeds from issuing debentures notes bonds etc			0
	Proceeds from borrowings			8396700000
	Repayments of borrowings			5567000000
	Payments of lease liabilities			174500000
	Dividends paid			275000000
	Interest paid			1801400000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			-15300000
	Net cash flows from (used in) financing activities			563500000
	Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes			868600000
	Effect of exchange rate changes on cash and cash equivalents
	Effect of exchange rate changes on cash and cash equivalents			0
	Net increase (decrease) in cash and cash equivalents			868600000
	Cash and cash equivalents cash flow statement at beginning of period			1371600000
	Cash and cash equivalents cash flow statement at end of period			2240200000