Integrated Filing — IndAS

General information about company
Scrip Code	532702
NSE Symbol	GSPL
MSEI Symbol	NOTLISTED
ISIN	INE246F01010
Name of company	GUJARAT STATE PETRONET 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	22-May-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange	02-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	Gas transmission and distribution
Start date and time of board meeting	22-May-2025   16:00:00
End date and time of board meeting	22-May-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	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	44774850000	180681311000
	Other income	1088288000	3499724000
	Total income	45863138000	184181035000
2	Expenses
(a)	Cost of materials consumed	32032650000	129921072000
(b)	Purchases of stock-in-trade	0	0
(c)	Changes in inventories of finished goods, work-in-progress and stock-in-trade	5724000	-38859000
(d)	Employee benefit expense	709198000	2761185000
(e)	Finance costs	110178000	373685000
(f)	Depreciation, depletion and amortisation expense	1793884000	7088667000
(f)	Other Expenses
1	Excise Duty	1869667000	6980173000
2	Gas Transmission Expense	364000000	996482000
3	Other Expenses	4050616000	13151527000
	Total other expenses	6284283000	21128182000
	Total expenses	40935917000	161233932000
3	Total profit before exceptional items and tax	4927221000	22947103000
4	Exceptional items	0	0
5	Total profit before tax	4927221000	22947103000
6	Tax expense
7	Current tax	1261499000	5410910000
8	Deferred tax	73122000	556630000
9	Total tax expenses	1334621000	5967540000
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	3592600000	16979563000
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	-70084000	-605559000
16	Total profit (loss) for period	3522516000	16374004000
17	Other comprehensive income net of taxes	30659000	-41938000
18	Total Comprehensive Income for the period	3553175000	16332066000
19	Total profit or loss, attributable to
	Profit or loss, attributable to owners of parent	2203042000	11110844000
	Total profit or loss, attributable to non-controlling interests	1319474000	1319474000
20	Total Comprehensive income for the period attributable to
	Comprehensive income for the period attributable to owners of parent	2213142000	11030126000
	Total comprehensive income for the period attributable to owners of parent non-controlling interests	1340033000	5301940000
21	Details of equity share capital
	Paid-up equity share capital	5642114000	5642114000
	Face value of equity share capital	10	10
27	Details of debt securities
22	Reserves excluding revaluation reserve		110815639000
23	Earnings per share
i	Earnings per equity share for continuing operations
	Basic earnings (loss) per share from continuing operations	3.9	19.69
	Diluted earnings (loss) per share from continuing operations	3.9	19.69
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	3.9	19.69
	Diluted earnings (loss) per share from continuing and discontinued operations	3.9	19.69
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	109928058000
	Capital work-in-progress	11058194000
	Investment property	120570000
	Goodwill	0
	Other intangible assets	6904244000
	Intangible assets under development	153372000
	Biological assets other than bearer plants	0
	Investments accounted for using equity method	15396651000
	Non-current financial assets
	Non-current investments	2524845000
	Trade receivables, non-current	0
	Loans, non-current	62047000
	Other non-current financial assets	922206000
	Total non-current financial assets	3509098000
	Deferred tax assets (net)	0
	Other non-current assets	5023365000
	Total non-current assets	152093552000
2	Current assets
	Inventories	3189308000
	Current financial asset
	Current investments	0
	Trade receivables, current	11182418000
	Cash and cash equivalents	3677719000
	Bank balance other than cash and cash equivalents	19223505000
	Loans, current	38976000
	Other current financial assets	16187838000
	Total current financial assets	50310456000
	Current tax assets (net)	0
	Other current assets	2317972000
	Total current assets	55817736000
3	Non-current assets classified as held for sale	158556000
4	Regulatory deferral account debit balances and related deferred tax Assets	0
	Total assets	208069844000
	Equity and liabilities
1	Equity
	Equity attributable to owners of parent
	Equity share capital	5642114000
	Other equity	110815639000
	Total equity attributable to owners of parent	116457753000
	Non controlling interest	39093821000
	Total equity	155551574000
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	1259636000
	Total non-current financial liabilities	1259636000
	Provisions, non-current	780964000
	Deferred tax liabilities (net)	13912982000
	Deferred government grants, Non-current	0
	Other non-current liabilities	1242477000
	Total non-current liabilities	17196059000
	Current liabilities
	Current financial liabilities
	Borrowings, current	0
	Trade payables, current
	(A) Total outstanding dues of micro enterprises and small enterprises	778093000
	(B) Total outstanding dues of creditors other than micro enterprises and small enterprises	7050778000
	Total Trade payable	7828871000
	Other current financial liabilities	22311349000
	Total current financial liabilities	30140220000
	Other current liabilities	4588712000
	Provisions, current	317973000
	Current tax liabilities (Net)	275306000
	Deferred government grants, Current	0
	Total current liabilities	35322211000
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	52518270000
	Total equity and liabilites	208069844000
	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	Items that will not be reclassified to profit or loss	12085000	51822000
2	Share of other comprehensive income of equity accounted investees	-2009000	-4232000
	Total Amount of items that will not be reclassified to profit and loss	10076000	47590000
2	Income tax relating to items that will not be reclassified to profit or loss	-20583000	89528000
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	30659000	-41938000

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			22947103000
	Adjustments for reconcile profit (loss)
	Adjustments for finance costs			373685000
	Adjustments for decrease (increase) in inventories			-510827000
	Adjustments for decrease (increase) in trade receivables, current			249360000
	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			-268190000
	Adjustments for other financial assets, non-current			24453000
	Adjustments for other financial assets, current			281249000
	Adjustments for other bank balances			0
	Adjustments for increase (decrease) in trade payables, current			823479000
	Adjustments for increase (decrease) in trade payables, non-current			0
	Adjustments for increase (decrease) in other current liabilities			2849746000
	Adjustments for increase (decrease) in other non-current liabilities			0
	Adjustments for depreciation and amortisation expense			7088667000
	Adjustments for impairment loss reversal of impairment loss recognised in profit or loss			0
	Adjustments for provisions, current			0
	Adjustments for provisions, non-current			79336000
	Adjustments for other financial liabilities, current			1132244000
	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			0
	Other adjustments to reconcile profit (loss)			0
	Other adjustments for non-cash items			163381000
	Share of profit and loss from partnership firm or association of persons or limited liability partnerships			0
	Total adjustments for reconcile profit (loss)			12286583000
	Net cash flows from (used in) operations			35233686000
	Dividends received			0
	Interest paid			0
	Interest received			-2730460000
	Income taxes paid (refund)			5094751000
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) operating activities			27408475000
	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			93600000
	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			21904000
	Purchase of property, plant and equipment			9759234000
	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			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			456289000
	Interest received			2164950000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			-20327579000
	Net cash flows from (used in) investing activities	-27537270000
	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			636976000
	Dividends paid			4601254000
	Interest paid			197601000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) financing activities			-5435831000
	Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes			-5564626000
	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			-5564626000
	Cash and cash equivalents cash flow statement at beginning of period			9242345000
	Cash and cash equivalents cash flow statement at end of period			3677719000