5325142025-10-012025-12-315325142025-04-012025-12-315325142025-10-012025-12-31in-capmkt:OtherExpenses1Member5325142025-10-012025-12-31in-capmkt:OtherExpenses2Member5325142025-04-012025-12-31in-capmkt:OtherExpenses1Member5325142025-04-012025-12-31in-capmkt:OtherExpenses2Member5325142025-10-012025-12-31ItemsThatWillNotBeReclassifiedToProfitAndLoss15325142025-04-012025-12-31ItemsThatWillNotBeReclassifiedToProfitAndLoss15325142025-10-012025-12-31AuditorDomain1iso4217:INRiso4217:INRxbrli:shares532514IGLNOTLISTEDINE203G01027INDRAPRASTHA GAS LIMITEDMain BoardEquity2025-04-012026-03-312026-02-122026-02-05INRCroresQuarterlyThird quarterSingle segmentNATURAL GAS2026-02-1214:15:002026-02-1217:00:00Declaration of unmodified opinion2025-10-012025-12-31UnauditedConsolidated4489020000089170000045781900000031083700000-2630000081450000024800000131920000083097000004152560000042563000000425630000010009000001109000001111800000031445000000007756000003920100000-9000003919200000280000000022.812.81002.812.811.The Consolidated financial results of Indraprastha Gas Limited (IGL or the Company) for the quarter and nine months ended 31 December 2025 have been reviewed by the Audit Committee and approved by the Board of Directors at their respective meetings held on 12 February 2026. The statutory auditors of the Company have carried out a limited review of the aforesaid results and have expressed an unmodified review conclusion. <BR> <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> <BR> 3(a) During Q3 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> <BR> 3(b) Delhi Development Authority (DDA) had raised a total demand (excluding interest) of Rs.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 Hon'ble 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> <BR> 4. The Company's business falls within a single segment in terms of the Indian Accounting Standard 108, Operating Segments. <BR> <BR> 5. A subsidiary named IGL Genesis Technologies Limited has been incorporated on 15.06.2023. The Company holds 51% share in IGL Genesis Technologies Limited. The primary objective of subsidiary is manufacturing, supply, selling and distribution of gas & 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 31.12.2025.The company has also advanced Secured Loan to the subsidiary and the outstanding balance of such loans as on 31.12.2025 amounts to Rs. 28.04 crores. <BR> <BR> 6. Previous period figures have been regrouped/reclassified to align with the current year classification, wherever required. <BR> <BR> 7. The Government of India has consolidated 29 existing labour legislations into a united framework comprising 4 Labour Codes which were made effective from November 21, 2025. The corresponding supporting rules under these codes are yet to be notified. The Company has considered the impact on the basis best information and estimate available and, accordingly, financial implications amounting to Rs. 28.29 crore has been recognised in the current quarter. ended December 31, 2025 based on acturial valuation. The Company continues to monitor the developments relating to the Labour Codes and will evaluate any additional impact. <BR> <BR> 8. 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 31 December 2025 have been restated based on total number of equity shares outstanding after bonus issue. <BR> 9. The Board of Directors have declared an interim dividend of 162.5% i.e. Rs. 3.25 per equity shares amounting to Rs. 455 crores, with the record date of 19th February 2026. <BR> <BR> 2025-04-012025-12-31UnauditedConsolidated1326173000002734600000135351900000091791400000-40000000193050000076800000384770000024709600000122316000000130359000000130359000002981600000356500000333810000009697800000000234980000012047600000-20000012047400000280000000028.648.64008.648.64Excise duty4215200000Other expenses4094500000Excise duty12568300000Other expenses12141300000Income tax relating to items that will not be reclassified to profit or loss-1300000-1300000Income tax relating to items that will not be reclassified to profit or loss-400000-400000-400000-200000-900000-200000UnauditedtruePSMG & ASSOCIATEStrue2027-02-28