5325222025-10-012025-12-315325222025-04-012025-12-315325222025-10-012025-12-31in-capmkt:OtherExpenses1Member5325222025-10-012025-12-31in-capmkt:OtherExpenses2Member5325222025-04-012025-12-31in-capmkt:OtherExpenses1Member5325222025-04-012025-12-31in-capmkt:OtherExpenses2Member5325222025-10-012025-12-31ItemsThatWillNotBeReclassifiedToProfitAndLoss15325222025-10-012025-12-31ItemsThatWillNotBeReclassifiedToProfitAndLoss25325222025-04-012025-12-31ItemsThatWillNotBeReclassifiedToProfitAndLoss15325222025-04-012025-12-31ItemsThatWillNotBeReclassifiedToProfitAndLoss2iso4217:INRxbrli:pureiso4217:INRxbrli:shares532522PETRONETNOTLISTEDINE347G01014PETRONET LNG LIMITEDMain BoardEquity2025-04-012026-03-312026-02-122026-02-02INRCroresQuarterlyThird quarterSingle segmentNatural gas business2026-02-1214:30:002026-02-1216:35:00Not applicable2025-10-012025-12-31UnauditedConsolidated1116383000002135500000113773800000953785000000093320000055910000021495000003343500000102363800000114100000000114100000003190900000-2359000002955000000084550000000002411000008696100000-772000008618900000000015000000000105.85.8005.85.80001. The 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 12th February 2026. The statutory auditors of the Holding company have carried out limited review of the aforesaid results. <BR> 2. The Holding Company primarily operates in the business of import and processing of liquefied 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. <BR> 3. Trade receivables as at 31st December 2025 include Use or Pay UoP dues amounting to Rs.1 313.89 crore gross Rs. 498.31 crore net after making a provision of Rs. 815.58 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.643.15 crore FY 2023–24 CY 2023 Rs.553.47 crore and FY 2024–25 CY 2024 Rs.117.27 crore. <BR> The Board had approved a recovery mechanism for UoP dues relating to CY 2022 and CY 2023 in accordance with agreements reached with customers. As part of this arrangement the Holding Company has obtained bank guarantees from customers to secure the recovery of UoP dues of CY 2022 and is in process of implementing this mechanism with all customers for CY 2023. Bank guarantees pertaining to CY 2023 have been received from majority of the customers. <BR> While some customers have not provided balance confirmations for the UoP dues management remains confident of recovery as the amounts are contractually obligated. As a measure of prudence the Holding Company has made a time-based provision of Rs. 815.58 Crore as at 31st December 2025 Rs.469.15 crore as at 31st March 2025 . <BR> Pursuant to the relevant provision under long term regasification contracts entered into by the Holding Company with the customers income of Rs 48.96 crore towards UoP charges for CY 2025 arising out of lower capacity utilisation by a customer and being a contractual obligation has been recognised as other operating income in the Statement of Profit and Loss during the quarter and nine months ended 31st December 2025. <BR> 4. As per the terms of the Settlement Agreement under the recovery mechanism for Use or Pay UoP dues of CY 2022 and CY 2023 some of the customers have brought LNG quantities upto 31st December 2025 for which revenue has been recognised at the prevailing Regasification Rate. Correspondingly the Holding Company has waived off UoP dues amounting to Rs 78.79 Crore and Rs.107.67 Crore for the quarter and nine months ended 31st December 2025 respectively by charging it to the Statement of Profit and Loss. <BR> 5. The Government of India notified four Labour Codes namely - The Code on Wages 2019 The Industrial Relations Code 2020 The Code on Social Security 2020 and The Occupational Safety Health and Working Conditions Code 2020 collectively referred to as the New Labour Codes consolidating 29 existing labour laws. The New Labour Codes have been made effective from November 21 2025. The Ministry of Labour & Employment published draft Central Rules and FAQs to enable assessment of the financial impact due to changes in regulations arising from these regulatory changes. Accordingly the Holding Company has recognised an estimated incremental impact of Rs.25.44 Crore on account of past service cost under Employees Benefit Expense in the Profit and Loss Account during the quarter and nine months ended December 31 2025 considering best information available. The Holding Company continues to monitor the finalisation of Central and State Rules and clarifications from the Government on the New Labour Codes. Based on same The Holding Company will evaluate impact if any on the measurement of Employee Benefit Expenses and would provide appropriate accounting treatment. <BR> 6. Previous year / period figures have been regrouped and rearranged to make them comparable with current period figures. <BR> 2025-04-012025-12-31UnauditedConsolidated3405282000006638600000347166800000293741300000002178200000175840000063269000009866900000313871700000332951000000332951000009560900000-984000000857690000002471820000000069970000025417900000-77300000253406000000000150000000001016.9516.950016.9516.95000Impairmanet Loss (Net of Reversal)1585300000Other expenses1758200000Impairmanet Loss (Net of Reversal)4541000000Other expenses5325900000Remeasurement Gain / (Loss) on defined benefit plan-103600000Share of JV300000-103300000Remeasurement Gain / (Loss) on defined benefit plan-103600000Share of JV200000-103400000-26100000-26100000-77200000-77300000