5325142025-07-012025-09-305325142025-09-305325142025-03-315325142025-04-012025-09-305325142025-07-012025-09-30in-capmkt:OtherExpenses1Member5325142025-07-012025-09-30in-capmkt:OtherExpenses2Member5325142025-04-012025-09-30in-capmkt:OtherExpenses1Member5325142025-04-012025-09-30in-capmkt:OtherExpenses2Member5325142025-07-012025-09-30ItemsThatWillNotBeReclassifiedToProfitAndLoss15325142025-04-012025-09-30ItemsThatWillNotBeReclassifiedToProfitAndLoss15325142025-07-012025-09-30AuditorDomain1iso4217:INRiso4217:INRxbrli:shares532514IGLNOTLISTEDINE203G01027INDRAPRASTHA GAS LIMITEDMain BoardEquity2025-04-012026-03-312025-11-122025-11-06INRCroresQuarterlySecond quarterSingle segmentNATURAL GAS2025-11-1214:15:002025-11-1216:50:00trueCash Flow IndirectDeclaration of unmodified opinion2025-07-012025-09-30UnauditedConsolidated4445960000094900000045408600000031428400000-17900000541000000255000001284800000809700000041358800000404980000004049800000862100000164700000102680000003023000000000826500000384950000010000038496000003862900000-134000003863000000-13400000280000000022.762.76002.762.761. The Consolidated financial results of Indraprastha Gas Limited IGL or the Company for the quarter and six months ended 30 September 2025 have been reviewed by the Audit Committee and approved by the Board of Directors at their respective meetings held on 12 November 2025. The statutory auditors of the Company have carried out a limited review of the aforesaid results and have expressed an unmodified review conclusion. <BR> 2. The above results have been prepared in accordance with the recognition and measurement principles of applicable Indian Accounting Standards Ind-AS as notified under the Companies Indian Accounting Standards Rules, 2015 as amended, specified under section 133 of the Companies Act, 2013. <BR> 3. During Q2 FY 25-26, the trade margins were paid at the new rates, following the renewal of commercial contracts with the Oil Marketing Companies OMCs, effective from 01.12.2021. This renewal of agreements had been concluded in Q4 FY 24-25, and the trade margins for the current period are being recognized at these updated rates. The arrears for the period 01 .04.2019 to 30.11.2021, which were subject to mutual discussions, were finalized during Q4 FY 24-25 . Consequently, the total provision of Rs 114.08 crores that had been recorded in previous periods was reversed in Q4 FY 24-25, in line with the requirements of IND AS 115 regarding revenue recognition. <BR> 4. Delhi Development Authority DDA had raised a total demand excluding interest of 155.64 crores during 2013-14 on account of increase in license fees in respect of sites taken by the Company on lease from DDA for setting up compressed natural gas CNG stations in Delhi. The increase in license fees was related to the period 1 April 2007 to 31 March 2014. The Company had filed a writ petition on 11 October 2013 before the Hon'ble High Court of Delhi against the demand raised by DDA as the revised license fees had been increased manifold and made applicable retrospectively from financial year 2007-08. Further, DDA vide communication dated 29 August 2016 had revised the total demand (excluding interest) to Rs 330.73 crores for the period upto 31 March 2016. The same was also reported in the previous periods as a contingent liability. The matter is pending in the Honble High Court of Delhi and the Company is of the view that such demand is not tenable and accordingly, no provision has been made for this aforementioned demand raised by DDA in the books of accounts. <BR> 4. The Company business falls within a single segment in terms of the Indian Accounting Standard 108 Operating Segments. <BR> 5. A subsidiary named IGL Genesis Technologies Limited has been incorporated on 15.06.2023. The Company holds 51 percent share in IGL Genesis Technologies Limited. The primary objective of subsidiary is manufacturing, supply, selling and distribution of gas and other meters and other allied goods & services. The certificate of incorporation has been received by the subsidiary on 13.07.2023.The Company has invested Rs 34.46 crores in the subsidiary till 30.09.2025.The company has also advanced Secured Loan to the subsidiary and the outstanding balance of such loans as on 30.09.2025 amounts to Rs 22.94 crores. <BR> 6. Previous period figures have been regrouped reclassified to align with the current year classification, wherever required. <BR> 7. During the previous year, the shareholders of the Company have approved bonus equity shares having a face value of Rs 2 each in the ratio of 1:1 in the month of January 2025. Consequently, the total number of equity shares issued by the Company increased to 1,400,001,600 shares of Rs. 2 each. In line with the disclosure requirements of IND AS 33, the EPS for the quarter ended 30 September 2024 have been restated based on total number of equity shares outstanding after bonus issue. <BR> 2025-04-012025-09-30UnauditedConsolidated87727100000184290000089570000000060707700000-1370000011160000005200000025285000001639990000080790400000877960000008779600000198070000024560000022263000000655330000000015742000008127500000-70000081268000008153300000-258000008152600000-25800000280000000025.825.82005.825.82Excise duty4225600000Other expenses3871400000Excise duty8353100000Other expenses80468000007504130000017005200000008370000015550000001687250000000018220000018220000004977000001098381000005849000001773860000085411000005974100000207123000000332740000056293500000120000000783500000577819000000016762000000028000000001094106000001122106000002411000001124517000002290000008000006000001400000975200000120560000042760000048099000000930000064524000000732000000105728000001130480000026314800000376196000003098800000798350000014000000048715900000005516830000016762000000035900000-73800000-1491500000011073000000019290000001959500000019322000000252840000005236000000-10549000000-30000009741000000-23000000-547200000088900000042246000001300420000000019610000000110432000000000000007365700000000000000000000001480000004423000000394300000-638110000000000000148500000024660000003600000000-13410000045280000000452800000014462000005974200000(i) Re-measurement gain/(loss) on defined benefit plans200000200000(i) Re-measurement gain/(loss) on defined benefit plans-900000-900000100000-200000100000-700000UnauditedtruePSMG & ASSOCIATEStrue2027-02-28