5393362025-07-012025-09-305393362025-09-305393362025-03-315393362025-04-012025-09-305393362025-07-012025-09-30in-capmkt:OtherExpenses1Member5393362025-07-012025-09-30in-capmkt:OtherExpenses2Member5393362025-04-012025-09-30in-capmkt:OtherExpenses1Member5393362025-04-012025-09-30in-capmkt:OtherExpenses2Member5393362025-07-012025-09-30ItemsThatWillNotBeReclassifiedToProfitAndLoss15393362025-07-012025-09-30ItemsThatWillNotBeReclassifiedToProfitAndLoss25393362025-04-012025-09-30ItemsThatWillNotBeReclassifiedToProfitAndLoss15393362025-04-012025-09-30ItemsThatWillNotBeReclassifiedToProfitAndLoss2iso4217:INRiso4217:INRxbrli:shares539336GUJGASLTDNOTLISTEDINE844O01030Gujarat Gas LimitedMain BoardEquity2025-04-012026-03-312025-11-102025-11-04INRCroresQuarterlySecond quarterSingle segmentNatural Gas2025-11-1016:00:002025-11-1017:45:00trueCash Flow IndirectNot applicable2025-07-012025-09-30UnauditedConsolidated3978920000071260000040501800000298284000000-370000048050000081400000134280000050115000003674090000037609000000376090000088780000081400000969200000027917000000006400000279810000064000002804500000137680000024.064.06004.064.06Notes to Consolidated Financial Result <BR> 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 10th November, 2025 at Gandhinagar, Gujarat. <BR> 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. <BR> 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. <BR> 3 The statutory auditors of the Company have carried out limited review of the financial results for the quarter and half year ended on 30th September 2025 in pursuance to regulation 33ci 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. <BR> 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. <BR> 5 The Board of Directors of the Company at its meeting held on 30th August 2024, have approved a Composite Scheme of Amalgamation and Arrangement among Gujarat State Petroleum Corporation Limited GSPC Transferor Company 1, Gujarat State Petronet Limited GSPL Transferor Company 2, GSPC Energy Limited GEL Transferor Company 3, Gujarat Gas Limited Company GGL Transferee Company Demerged Company and GSPL Transmission Limited GTL Resulting Company and their respective Shareholders under Sections 230 to 232 and other applicable provisions of the Companies Act, 2013 and rules made thereunder Scheme. The Scheme, inter alia, provides for <BR> 1. Amalgamation of GSPC, GSPL and GEL with GGL with appointed date as 1st April, 2024 <BR> 2. Post the amalgamation, demerger of Gas Transmission Business Undertaking into GTL with appointed date as 1st April, 2025 and <BR> 3. Various other matters consequential or otherwise integrally connected therewith. <BR> <BR> The Company and Transferor Company 2 have received No Objection from BSE Limited and National Stock Exchange of India Limited on 4th and 5th February, 2025 respectively. <BR> <BR> Transferor Companies, Transferee Company and Resulting Company had filed Joint Company Application with Honble Ministry of Corporate Affairs Honble MCA on 12th February, 2025 for seeking necessary directions. <BR> <BR> The Honble MCA vide its Order dated 10th September, 2025 had, inter alia, directed to convene Meeting of Equity Shareholders of GSPC, GSPL and GGL. Pursuant to directions of Honble MCA, the Meeting of Equity Shareholders of GSPC, GSPL and GGL were held on 17th October, 2025 and the Scheme was approved by the Equity Shareholders of GSPC, GSPL and GGL with requisite majority. <BR> <BR> The Scheme is, inter alia, subject to sanction of the Honble MCA and receipt of necessary approvals from statutory and regulatory authorities. <BR> <BR> 6 The Consolidated Financial Statements of the Company includes the results of the following entities for the quarter ended on 30th September 2025 <BR> i Gujarat Gas Limited – Company <BR> ii Guj Info Petro Limited – Associate Company <BR> Investment in associate has been accounted for using Equity Method in accordance with Ind AS 28 Investments in Associates and Joint Ventures. <BR> 7 Previous period figures have been reclassified regrouped wherever considered necessary to conform to the current period figures. <BR> 2025-04-012025-09-30UnauditedConsolidated80443300000130620000081749500000598505000000210000097590000016070000026571000009943600000735899000008159600000081596000001920000000180200000210020000006059400000000151000006074500000199000006094400000137680000028.828.82008.828.82Excise duty expense1985200000Other expenses3026300000Excise duty expense3930400000Other expenses601320000076794400000832380000012030000005420700000166300000035680000013560000000103000009765000002342800000038310000009735610000060840000009545600000345040000044427000001820000016573600000340305000000170510000036344000000001337001000001376800000856074000008698420000008698420000000001164000000116400000046470000097758000000759100000121636000000909300000556980000064791000002418270000030661800000246450000031370000011123000000345523000000046715900000133700100000160700000102000006759000000395700000-19630000031600000706000000-6766000000467700000-8000002657100000061100000-64000003943000000001066300000000177000000-333000000296290000011122500000000915800000010206700000000000002300000290320000000000000000000000184000007292000000-7371900000-9525200000000000000025720000070000024180000000-499700000181800000018180000032686000003450400000Remeasurement gains on defined employee benefit plans7800000Remeasurement gains on defined employee benefit plans - Equity accounted investee6000008400000Remeasurement gains on defined employee benefit plans26600000Remeasurement gains on defined employee benefit plans - Equity accounted investee0266000002000000670000000640000019900000