GUJGASLTD2023-10-012023-12-31 GUJGASLTD2023-10-012023-12-31 GUJGASLTD2023-10-012023-12-31in-bse-fin:OneOperatingExpenses01Member GUJGASLTD2023-10-012023-12-31in-bse-fin:OneOperatingExpenses02Member GUJGASLTD2023-10-012023-12-31in-bse-fin:FourOperatingExpenses01Member GUJGASLTD2023-10-012023-12-31in-bse-fin:FourOperatingExpenses02Member GUJGASLTD2023-12-31 iso4217:INRxbrli:purexbrli:sharesiso4217:INRxbrli:shares 539336 GUJGASLTD NA Gujarat Gas Limited Equity 2023-04-01 2024-03-31 2024-02-13 2024-01-29 INR Crores Third quarter 16:30:00 18:35:00 2024-02-13 2024-02-13 Not applicable Single segment Natural Gas 2023-10-01 2023-12-31 Unaudited Consolidated 40842600000.00 230200000.00 41072800000.00 32247600000.00 0.00 -17200000.00 480800000.00 72000000.00 1200700000.00 4124600000.00 38108500000.00 2964300000.00 0.00 2964300000.00 586000000.00 174900000.00 760900000.00 0.00 2203400000.00 0.00 0.00 0.00 6800000.00 2210200000.00 14000000.00 2224200000.00 0.00 0.00 0.00 0.00 1376800000.00 2 3.21 3.21 0.00 0.00 3.21 3.21 1 The above financial results were reviewed and recommended by the Audit Committee and approved by the Board of Directors at its meeting held on 13th February, 2024 at Gandhinagar, Gujarat. 2 These financial statements have been prepared in accordance with the Indian Accounting Standards (Ind AS) notified under section 133 of the Companies Act, 2013, read together with the Companies (Indian Accounting Standards - Ind AS) Rules issued thereafter and the provisions of the Companies Act 2013, as applicable and guidelines issued by the Securities and Exchange Board of India (“SEBI”) and other recognised accounting principles and policies generally accepted in India to the extent possible. These financial results are presented in accordance with the requirements of Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015 read with other relevant rules and circulars issued thereunder. 3 The statutory auditors of the Company have carried out limited review of the financial results for the quarter and nine months ended on 31st December, 2023 in pursuance to regulation 33(c)(i) of the SEBI (Listing obligations and Disclosure Requirements) Regulations, 2015 read with other relevant rules and circulars issued thereunder. The statutory auditors have issued an unmodified review report. 4 The Company primarily operates in the segment of Natural Gas Business. Accordingly, disclosures under Indian Accounting Standards (Ind AS) 108 on operating segments are not applicable to the Company. 5 The Consolidated Financial Statements of the Company represents consolidation of Financial Statements of Guj Info Petro Limited (GIPL), an associate Company and Gujarat Gas Limited Employees Welfare Stock Option Trust (ESOP Trust), a 100% sole controlled entity in accordance with IND AS. 1. Investment in associate has been accounted for using Equity Method in accordance with Ind AS 28 - Investments in Associates and Joint Ventures. 2. The Company controls the trust as per the requirements of Ind AS 110 - Consolidated Financial Statements. Accordingly, the same has been consolidated as a 100 % sole controlled entity. All assets and liabilities of ESOP Trust had been liquidated in the quarter ended on 30th September, 2023 and ESOP trust is being wound up. 6 Previous period figures have been reclassified / regrouped wherever considered necessary to conform to the current period figures. Single segment 2023-04-01 2023-12-31 Unaudited Consolidated 119991100000.00 750300000.00 120741400000.00 93724800000.00 0.00 -14600000.00 1507500000.00 223700000.00 3531000000.00 11920400000.00 110892800000.00 9848600000.00 0.00 9848600000.00 2157500000.00 375200000.00 2532700000.00 0.00 7315900000.00 0.00 0.00 0.00 16300000.00 7332200000.00 42600000.00 7374800000.00 0.00 0.00 0.00 0.00 1376800000.00 2 10.65 10.65 0.00 0.00 10.65 10.65 Excise duty expense 1551600000.00 Other expenses 2573000000.00 Excise duty expense 4431000000.00 Other expenses 7489400000.00 18700000.00 57000000.00 4700000.00 14400000.00 0.00 0.00