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-Apr-2024
Date of end of financial year	31-Mar-2025
Date of board meeting when results were approved	13-May-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange	06-May-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	Multi segment
Description of single segment
Start date and time of board meeting	13-May-2025   11:30:00
End date and time of board meeting	13-May-2025   14:15:00
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
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	365511500000	1422914200000
	Other income	3923600000	12676400000
	Total income	369435100000	1435590600000
2	Expenses
(a)	Cost of materials consumed	19018300000	72733600000
(b)	Purchases of stock-in-trade	291256900000	1087571300000
(c)	Changes in inventories of finished goods, work-in-progress and stock-in-trade	-8841300000	-2922700000
(d)	Employee benefit expense	5507600000	22364600000
(e)	Finance costs	1817600000	7479900000
(f)	Depreciation, depletion and amortisation expense	7857100000	37992300000
(f)	Other Expenses
1	EXCISE DUTY	1090600000	3879300000
2	OTHER EXPENSES	22125800000	84969900000
	Total other expenses	23216400000	88849200000
	Total expenses	339832600000	1314068200000
3	Total profit before exceptional items and tax	29602500000	121522400000
4	Exceptional items	0	24400300000
5	Total profit before tax	29602500000	145922700000
6	Tax expense
7	Current tax	5891300000	34602700000
8	Deferred tax	1452600000	1723700000
9	Total tax expenses	7343900000	36326400000
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	22258600000	109596300000
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	2797500000	15032400000
16	Total profit (loss) for period	25056100000	124628700000
17	Other comprehensive income net of taxes	2378500000	-5106600000
18	Total Comprehensive Income for the period	27434600000	119522100000
19	Total profit or loss, attributable to
	Profit or loss, attributable to owners of parent	24917600000	124498000000
	Total profit or loss, attributable to non-controlling interests	138500000	138500000
20	Total Comprehensive income for the period attributable to
	Comprehensive income for the period attributable to owners of parent	27296300000	119391600000
	Total comprehensive income for the period attributable to owners of parent non-controlling interests	138300000	130500000
21	Details of equity share capital
	Paid-up equity share capital	65751000000	65751000000
	Face value of equity share capital	10	10
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	3.79	18.93
	Diluted earnings (loss) per share from continuing operations	3.79	18.93
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	3.79	18.93
	Diluted earnings (loss) per share from continuing and discontinued operations	3.79	18.93
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	493529100000
	Capital work-in-progress	274210600000
	Investment property	0
	Goodwill	33245600000
	Other intangible assets	61580400000
	Intangible assets under development	0
	Biological assets other than bearer plants	0
	Investments accounted for using equity method	0
	Non-current financial assets
	Non-current investments	146385600000
	Trade receivables, non-current	10468800000
	Loans, non-current	3290200000
	Other non-current financial assets	82332300000
	Total non-current financial assets	242476900000
	Deferred tax assets (net)	0
	Other non-current assets	11427700000
	Total non-current assets	1116470300000
2	Current assets
	Inventories	62499200000
	Current financial asset
	Current investments	0
	Trade receivables, current	94364400000
	Cash and cash equivalents	13171800000
	Bank balance other than cash and cash equivalents	14033400000
	Loans, current	744700000
	Other current financial assets	11509900000
	Total current financial assets	133824200000
	Current tax assets (net)	238800000
	Other current assets	18454800000
	Total current assets	215017000000
3	Non-current assets classified as held for sale	0
4	Regulatory deferral account debit balances and related deferred tax Assets	0
	Total assets	1331487300000
	Equity and liabilities
1	Equity
	Equity attributable to owners of parent
	Equity share capital	65751000000
	Other equity	784224500000
	Total equity attributable to owners of parent	849975500000
	Non controlling interest	2429300000
	Total equity	852404800000
2	Liabilities
	Non-current liabilities
	Non-current financial liabilities
	Borrowings, non-current	107810400000
	Trade payables, non-current
	(A) Total outstanding dues of micro enterprises and small enterprises
	(B) Total outstanding dues of creditors other than micro enterprises and small enterprises
	Total Trade payable
	Other non-current financial liabilities	50474100000
	Total non-current financial liabilities	158284500000
	Provisions, non-current	9944300000
	Deferred tax liabilities (net)	42598100000
	Deferred government grants, Non-current	0
	Other non-current liabilities	49260500000
	Total non-current liabilities	260087400000
	Current liabilities
	Current financial liabilities
	Borrowings, current	55263300000
	Trade payables, current
	(A) Total outstanding dues of micro enterprises and small enterprises	3765500000
	(B) Total outstanding dues of creditors other than micro enterprises and small enterprises	73833000000
	Total Trade payable	77598500000
	Other current financial liabilities	59686900000
	Total current financial liabilities	192548700000
	Other current liabilities	15580000000
	Provisions, current	9796500000
	Current tax liabilities (Net)	1069900000
	Deferred government grants, Current	0
	Total current liabilities	218995100000
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	479082500000
	Total equity and liabilites	1331487300000
	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)
1	Natural Gas Transmission/Marketing	387881900000	1554155200000
2	LPG Transmission	2236900000	8349200000
3	Petrochemicals	22102300000	80881700000
4	LPG and Liquid Hydrocarbons	11520300000	51801700000
5	City Gas	16709700000	60540400000
6	Other Segment	3166200000	11661500000
7	Unallocated	3400000	12000000
	Total Segment Revenue	443620700000	1767401700000
	Less: Inter segment revenue
	Revenue from operations	443620700000	1767401700000
2	Segment Result
	Profit (+) / Loss (-) before tax and interest from each segment
1	Natural Gas Transmission/Marketing	27751000000	132837700000
2	LPG Transmission	1152100000	4214400000
3	Petrochemicals	-1341000000	-405200000
4	LPG and Liquid Hydrocarbons	2919700000	11492200000
5	City Gas	2092200000	7424100000
6	Other Segment	1092000000	4675900000
7	Unallocated	0	0
	Total Profit before tax	33666000000	160239100000
	i. Finance cost	1817600000	1817600000
	ii. Other Unallocable Expenditure net off Unallocable income	-551600000	-551600000
	Profit before tax	32400000000	160955100000
3	(Segment Asset - Segment Liabilities)
	Segment Asset
1	Natural Gas Transmission/Marketing	736062200000	736062200000
2	LPG Transmission	10155700000	10155700000
3	Petrochemicals	228043000000	228043000000
4	LPG and Liquid Hydrocarbons	17480600000	17480600000
5	City Gas	82525200000	82525200000
6	Other Segment	18921800000	18921800000
7	Unallocated	238298800000	238298800000
	Total Segment Asset	1331487300000	1331487300000
	Un-allocable Assets	0	0
	Net Segment Asset	1331487300000	1331487300000
4	Segment Liabilities
	Segment Liabilities
1	Natural Gas Transmission/Marketing	217829600000	217829600000
2	LPG Transmission	1561500000	1561500000
3	Petrochemicals	15773300000	15773300000
4	LPG and Liquid Hydrocarbons	1927500000	1927500000
5	City Gas	12456900000	12456900000
6	Other Segment	2636400000	2636400000
7	Unallocated	226897300000	226897300000
	Total Segment Liabilities	479082500000	479082500000
	Un-allocable Liabilities	0	0
	Net Segment Liabilities	479082500000	479082500000
	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	Re—measurement gain /(loss) on defined benefit plans	481100000	952600000
2	Net gain/(loss) on FVTOCI equity Securities	2124300000	-6668000000
3	Share of Other Comprehensive income in Associates/JVs for the period	243400000	370300000
	Total Amount of items that will not be reclassified to profit and loss	2848800000	-5345100000
2	Income tax relating to items that will not be reclassified to profit or loss	454400000	-143800000
3	Amount of items that will be reclassified to profit and loss
1	Exchange differences on translation of foreign operations	1004200000	1147500000
2	Net movement in cash flow hedge gain /(loss)	-1363200000	-1406900000
	Total Amount of items that will be reclassified to profit and loss	-359000000	-259400000
4	Income tax relating to items that will be reclassified to profit or loss	-343100000	-354100000
5	Total Other comprehensive income	2378500000	-5106600000

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			145922700000
	Adjustments for reconcile profit (loss)
	Adjustments for finance costs			7479900000
	Adjustments for decrease (increase) in inventories			2892200000
	Adjustments for decrease (increase) in trade receivables, current			4522600000
	Adjustments for decrease (increase) in trade receivables, non-current			0
	Adjustments for decrease (increase) in other current assets			0
	Adjustments for decrease (increase) in other non-current assets			0
	Adjustments for other financial assets, non-current			0
	Adjustments for other financial assets, current			0
	Adjustments for other bank balances			0
	Adjustments for increase (decrease) in trade payables, current			8201700000
	Adjustments for increase (decrease) in trade payables, non-current			0
	Adjustments for increase (decrease) in other current liabilities			0
	Adjustments for increase (decrease) in other non-current liabilities			0
	Adjustments for depreciation and amortisation expense			37992300000
	Adjustments for impairment loss reversal of impairment loss recognised in profit or loss			0
	Adjustments for provisions, current			771100000
	Adjustments for provisions, non-current			0
	Adjustments for other financial liabilities, current			0
	Adjustments for other financial liabilities, non-current			0
	Adjustments for unrealised foreign exchange losses gains			0
	Adjustments for dividend income			4834800000
	Adjustments for interest income			4034500000
	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			0
	Other adjustments to reconcile profit (loss)			0
	Other adjustments for non-cash items			-1627400000
	Share of profit and loss from partnership firm or association of persons or limited liability partnerships			-15032400000
	Total adjustments for reconcile profit (loss)			36330700000
	Net cash flows from (used in) operations			182253400000
	Dividends received			0
	Interest paid			0
	Interest received			0
	Income taxes paid (refund)			24903000000
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) operating activities			157350400000
	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			3106500000
	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			0
	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			128700000
	Purchase of property, plant and equipment			79297100000
	Proceeds from sales of investment property			0
	Purchase of investment property			0
	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			0
	Purchase of other long-term assets			0
	Cash advances and loans made to other parties			73700000
	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			4834800000
	Interest received			3761000000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			161900000
	Net cash flows from (used in) investing activities	-67377900000
	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			77131200000
	Repayments of borrowings			100137500000
	Payments of lease liabilities			9117900000
	Dividends paid			42754400000
	Interest paid			14858300000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			328400000
	Net cash flows from (used in) financing activities			-89408500000
	Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes			564000000
	Effect of exchange rate changes on cash and cash equivalents
	Effect of exchange rate changes on cash and cash equivalents			1147500000
	Net increase (decrease) in cash and cash equivalents			1711500000
	Cash and cash equivalents cash flow statement at beginning of period			11460300000
	Cash and cash equivalents cash flow statement at end of period			13171800000