Integrated Filing — IndAS

General information about company
Scrip Code	532522
NSE Symbol	PETRONET
MSEI Symbol	NOTLISTED
ISIN	INE347G01014
Name of company	PETRONET LNG 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	19-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	Single segment
Description of single segment	Natural Gas Business
Start date and time of board meeting	19-May-2025   14:30:00
End date and time of board meeting	19-May-2025   16:45:00
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	123157500000	509820300000
	Other income	1974000000	7729700000
	Total income	125131500000	517550000000
2	Expenses
(a)	Cost of materials consumed	108316100000	442978700000
(b)	Purchases of stock-in-trade	0	0
(c)	Changes in inventories of finished goods, work-in-progress and stock-in-trade	0	0
(d)	Employee benefit expense	471900000	2214700000
(e)	Finance costs	608500000	2580400000
(f)	Depreciation, depletion and amortisation expense	2057800000	8062100000
(f)	Other Expenses
1	Impairment Loss net of reversal	-2336700000	2948400000
2	Other Expenses	1582800000	6437000000
	Total other expenses	-753900000	9385400000
	Total expenses	110700400000	465221300000
3	Total profit before exceptional items and tax	14431100000	52328700000
4	Exceptional items	0	0
5	Total profit before tax	14431100000	52328700000
6	Tax expense
7	Current tax	3030700000	13691100000
8	Deferred tax	724600000	-201600000
9	Total tax expenses	3755300000	13489500000
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	10675800000	38839200000
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	273200000	887600000
16	Total profit (loss) for period	10949000000	39726800000
17	Other comprehensive income net of taxes	22000000	-52600000
18	Total Comprehensive Income for the period	10971000000	39674200000
19	Total profit or loss, attributable to
	Profit or loss, attributable to owners of parent	0	0
	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	15000000000	15000000000
	Face value of equity share capital	10	10
27	Details of debt securities
22	Reserves excluding revaluation reserve		183775300000
23	Earnings per share
i	Earnings per equity share for continuing operations
	Basic earnings (loss) per share from continuing operations	7.3	26.48
	Diluted earnings (loss) per share from continuing operations	7.3	26.48
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	7.3	26.48
	Diluted earnings (loss) per share from continuing and discontinued operations	7.3	26.48
24	Debt equity ratio
25	Debt service coverage ratio
26	Interest service coverage ratio
27	Disclosure of notes on financial results		1.tThe above results have been reviewed by the Audit Committee and approved by the Board of Directors of the Holding Company at their respective meetings held on 19th May 2025 .The statutory auditors of the Holding Company have carried out audit of the aforesaid results. n2.tThe Holding Company primarily operates in the business of import and processing of liquified natural gas. Accordingly there is only one Reportable Segment i.e. Natural Gas Business . Hence no specific disclosure has been made w.r.t. operating segments. n3.tTrade receivables as at 31st March 2025 include Use or Pay UoP dues amounting to Rs.1 421.56 crore gross Rs.952.41 crore net after making a provision of Rs.469.15 crore . These dues have arisen due to lower capacity utilisation by customers under long term regasification agreements entered into by the Holding Company. These UoP dues pertain to FY 2022 23 CY 2022 Rs.694.29 crore FY 2023 24 CY 2023 Rs.610.00 crore and FY 2024 25 CY 2024 Rs.117.27 crore. nDuring FY 2023 24 the Board approved a recovery mechanism for UoP dues relating to CY 2021 and CY 2022 in accordance with agreements reached with customers. As part of this arrangement the Holding Company received Rs.360.94 crore against CY 2021 dues during the current quarter and year. Some of the customers have brought LNG quantities up to 31st March 2025 for which revenue has been recognised at the prevailing Regasification Rate. Correspondingly the Holding Company has waived off UoP dues amounting to Rs.Nil and Rs.183.71 crore for the quarter and year ended 31st March 2025 respectively which consists of Rs. 32.71 crore for CY 2021 and Rs.151.00 crore for CY 2022. The Holding Company has also obtained bank guarantees from customers to secure recovery of these dues. nThe Board at its meeting held on 27th January 2025 approved a recovery mechanism for UoP dues pertaining to CY 2023 in line with the earlier years. The Holding Company is in the process of implementing this mechanism which includes securing bank guarantees from customers. nWhile some customers have not provided balance confirmations for the UoP dues management remains confident of recovery as the amounts are contractually obligated. nAs a measure of prudence the Holding Company has made a time based provision of Rs.469.15 crore as at 31st March 2025 Rs.358.02 crore as at 31st March 2024. n4.tThe Board of Directors has recommended Final Dividend of Rs 3.00 per equity share Face Value of Rs 10 per equity share at their meeting held on 19th May 2025. n5.tThe figures for the quarter ended 31st March 2025 and 31st March 2024 represent the difference between the audited figures in respect of the full financial year and the unaudited published year to date figures upto the third quarter of the financial year which were subjected to limited review. n6.tPrevious year period figures have been regrouped and rearranged to make them comparable with current period figures. n

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	71160900000
	Capital work-in-progress	16417900000
	Investment property	17131700000
	Goodwill	0
	Other intangible assets	67000000
	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	6699800000
	Trade receivables, non-current	0
	Loans, non-current	239800000
	Other non-current financial assets	4060700000
	Total non-current financial assets	11000300000
	Deferred tax assets (net)	1141500000
	Other non-current assets	4022100000
	Total non-current assets	120941400000
2	Current assets
	Inventories	12044200000
	Current financial asset
	Current investments	10418900000
	Trade receivables, current	32668900000
	Cash and cash equivalents	7811200000
	Bank balance other than cash and cash equivalents	83233200000
	Loans, current	0
	Other current financial assets	4457000000
	Total current financial assets	138589200000
	Current tax assets (net)	0
	Other current assets	1392500000
	Total current assets	152025900000
3	Non-current assets classified as held for sale	0
4	Regulatory deferral account debit balances and related deferred tax Assets	0
	Total assets	272967300000
	Equity and liabilities
1	Equity
	Equity attributable to owners of parent
	Equity share capital	15000000000
	Other equity	183775300000
	Total equity attributable to owners of parent	198775300000
	Non controlling interest	0
	Total equity	198775300000
2	Liabilities
	Non-current liabilities
	Non-current financial liabilities
	Borrowings, non-current	0
	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	21763500000
	Total non-current financial liabilities	21763500000
	Provisions, non-current	833000000
	Deferred tax liabilities (net)	5937900000
	Deferred government grants, Non-current	0
	Other non-current liabilities	5056600000
	Total non-current liabilities	33591000000
	Current liabilities
	Current financial liabilities
	Borrowings, current	0
	Trade payables, current
	(A) Total outstanding dues of micro enterprises and small enterprises	39100000
	(B) Total outstanding dues of creditors other than micro enterprises and small enterprises	25591300000
	Total Trade payable	25630400000
	Other current financial liabilities	7445000000
	Total current financial liabilities	33075400000
	Other current liabilities	5969600000
	Provisions, current	1556000000
	Current tax liabilities (Net)	0
	Deferred government grants, Current	0
	Total current liabilities	40601000000
3	Liabilities directly associated with assets in disposal group classified as held for sale
4	Regulatory deferral account credit balances and related deferred tax liability
	Total liabilities	74192000000
	Total equity and liabilites	272967300000
	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	Remeasurement Gain Loss on defined benefit plan	-59000000	-156300000
2	Equity Instruments through OCI	57300000	57300000
3	Share of JV	17100000	15300000
	Total Amount of items that will not be reclassified to profit and loss	15400000	-83700000
2	Income tax relating to items that will not be reclassified to profit or loss	-6600000	-31100000
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	0
5	Total Other comprehensive income	22000000	-52600000

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			52328700000
	Adjustments for reconcile profit (loss)
	Adjustments for finance costs			2580400000
	Adjustments for decrease (increase) in inventories			2610100000
	Adjustments for decrease (increase) in trade receivables, current			643600000
	Adjustments for decrease (increase) in trade receivables, non-current			0
	Adjustments for decrease (increase) in other current assets			-501200000
	Adjustments for decrease (increase) in other non-current assets			6600000
	Adjustments for other financial assets, non-current			149100000
	Adjustments for other financial assets, current			0
	Adjustments for other bank balances			0
	Adjustments for increase (decrease) in trade payables, current			-3019200000
	Adjustments for increase (decrease) in trade payables, non-current			0
	Adjustments for increase (decrease) in other current liabilities			-1932400000
	Adjustments for increase (decrease) in other non-current liabilities			0
	Adjustments for depreciation and amortisation expense			8062100000
	Adjustments for impairment loss reversal of impairment loss recognised in profit or loss			2948400000
	Adjustments for provisions, current			78200000
	Adjustments for provisions, non-current			0
	Adjustments for other financial liabilities, current			240400000
	Adjustments for other financial liabilities, non-current			-2400000
	Adjustments for unrealised foreign exchange losses gains			589800000
	Adjustments for dividend income			0
	Adjustments for interest income			7023400000
	Adjustments for share-based payments			0
	Adjustments for fair value losses (gains)			-402100000
	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			0
	Share of profit and loss from partnership firm or association of persons or limited liability partnerships			0
	Total adjustments for reconcile profit (loss)			5028000000
	Net cash flows from (used in) operations			57356700000
	Dividends received			0
	Interest paid			0
	Interest received			0
	Income taxes paid (refund)			13377500000
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) operating activities			43979200000
	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			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			1400000
	Purchase of property, plant and equipment			14517800000
	Proceeds from sales of investment property			-10016700000
	Purchase of investment property			13300000000
	Proceeds from sales of intangible assets			0
	Purchase of intangible assets			51100000
	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			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			405000000
	Interest received			5593800000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) investing activities	-31885400000
	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			0
	Repayments of borrowings			0
	Payments of lease liabilities			6420800000
	Dividends paid			15000000000
	Interest paid			95500000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) financing activities			-21516300000
	Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes			-9422500000
	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			-9422500000
	Cash and cash equivalents cash flow statement at beginning of period			17233700000
	Cash and cash equivalents cash flow statement at end of period			7811200000