5325222026-01-012026-03-315325222026-03-315325222025-03-315325222025-04-012026-03-315325222026-01-012026-03-31in-capmkt:OtherExpenses1Member5325222026-01-012026-03-31in-capmkt:OtherExpenses2Member5325222025-04-012026-03-31in-capmkt:OtherExpenses1Member5325222025-04-012026-03-31in-capmkt:OtherExpenses2Member5325222026-03-31OtherNoncurrentFinancialAssetsDomain15325222026-03-31OtherNoncurrentAssetsDomain15325222026-03-31OtherCurrentFinancialAssetsDomain15325222026-03-31OtherCurrentAssetsDomain15325222026-03-31OtherNoncurrentFinancialLiabilitiesDomain15325222026-03-31OtherNoncurrentLiabilitiesDomain15325222026-03-31OtherCurrentFinancialLiabilitiesDomain15325222026-03-31OtherCurrentFinancialLiabilitiesDomain25325222026-03-31OtherCurrentLiabilitiesDomain15325222026-01-012026-03-31ItemsThatWillNotBeReclassifiedToProfitAndLoss15325222026-01-012026-03-31ItemsThatWillNotBeReclassifiedToProfitAndLoss25325222026-01-012026-03-31ItemsThatWillNotBeReclassifiedToProfitAndLoss35325222025-04-012026-03-31ItemsThatWillNotBeReclassifiedToProfitAndLoss15325222025-04-012026-03-31ItemsThatWillNotBeReclassifiedToProfitAndLoss25325222025-04-012026-03-31ItemsThatWillNotBeReclassifiedToProfitAndLoss35325222026-01-012026-03-31AuditorDomain1iso4217:INRxbrli:pureiso4217:INRxbrli:shares532522PETRONETNOTLISTEDINE347G01014PETRONET LNG LIMITEDMain BoardEquity2025-04-012026-03-312026-05-042026-04-27INRCroresQuarterlyFourth quarterSingle segmentNatural Gas Business2026-05-0414:30:002026-05-0415:45:00trueCash Flow IndirectDeclaration of unmodified opinion2026-01-012026-03-31AuditedConsolidated9442090000020021000009642300000077460400000005703000006154000002054700000-22217000007847910000017943900000017943900000329000000012780000004568000000013375900000000331500000137074000002490000013732300000000015000000000109.149.14009.149.14000Notes – Consolidated <BR> <BR> 1. 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 04th May 2026. The statutory auditors of the Holding Company have carried out Audit of the aforesaid results. <BR> <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> <BR> 3. Trade receivables as at 31st March 2026 include ‘Use or Pay’ (UoP) dues amounting to Rs.719.84 crore (gross) (Rs. 413.02 crore (net) after making a provision of Rs. 306.82 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. 13.11 crore, FY 2023–24 (CY 2023): Rs.540.50 crore, FY 2024–25 (CY 2024): Rs.117.27 crore and FY 2025–26 (CY 2025): Rs. 48.96 Crore. <BR> <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 received Rs 630.04 Crore, as against CY 2022 UoP dues of Rs 643.15 Crore, during the current quarter and year. The Holding Company continues to engage with the customer for balance outstanding. The Holding Company is in the process of implementing the Board approved recovery mechanism with all customers for CY 2023. Bank guarantees pertaining to CY 2023 have been received from majority of the customers. <BR> <BR> 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 March 2026, for which revenue has been recognised at the prevailing Regasification Rate. Correspondingly, the Holding Company has waived off UoP dues amounting to Rs.12.97 Crore and Rs.120.64 Crore during the quarter and year ended 31st March 2026 respectively by charging it to the Statement of Profit and Loss. <BR> <BR> The Board at its meeting held on 9th April 2026, approved a recovery mechanism for UoP dues pertaining to CY 2024. The Holding Company is in the process of implementing this mechanism. <BR> <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. 306.82 Crore as at 31st March 2026 (Rs.469.15 crore as at 31st March 2025). <BR> <BR> 4. The Holding Company has a long-term Sale and Purchase Agreement (SPA) with QatarEnergy LNG S (2) (QE) for supply of 7.50 MMTPA of LNG on FOB basis from Qatar. The Holding Company also has corresponding long-term Gas Sale and Purchase Agreements (GSPAs) with its customers in India. For transportation of LNG to India, the Holding Company has engaged three dedicated LNG vessels under long-term Time Charter Agreements. <BR> <BR> Armed conflict and related hostilities in the Middle East region broke out on 28th February 2026, resulting in significant disruption to maritime navigation through the Strait of Hormuz and LNG loading operations in the region. Consequently, the Holding Company issued Force Majeure notice to QE under the SPA on 2nd March 2026, to the owners of the three chartered vessels under the respective charter agreements on 3rd March 2026, and to its customers under the relevant GSPAs on a back-to-back basis on 3rd March 2026. QE also invoked Force Majeure under the SPA and served notice to the Holding Company on 4th March 2026, consequent to which the Holding Company served Force Majeure notice to it’s Customers on 5th March 2026. As a result, LNG cargoes scheduled for lifting from Qatar from 3rd March 2026 onwards could not be loaded and the related business operations remain disrupted as on date. <BR> <BR> Further, one LNG cargo loaded prior to the disruption remains stranded in Persian Gulf, as it is unable to transit through the Strait of Hormuz as on date. Accordingly, the said LNG cargo having a carrying value of Rs.258.53 crore continues to be reflected as stock-in-transit in the financial statements as at 31st March 2026, pending completion of voyage and delivery. Based on management’s assessment, the estimated net realisable value of such inventory is not lower than its carrying cost as at the reporting date. <BR> <BR> The owners of the three chartered vessels have raised claims towards vessel hire charges and other associated costs aggregating to Rs.89.30 crore up to 31st March 2026 and have continued to do so for subsequent periods. The Holding Company, based on legal advice, is of the view that such claims are not tenable as per relevant provisions of the respective time charter agreements. The Holding Company has accordingly responded to the owners of the said time chartered vessels. Thus, no provision has been considered necessary in respect of these claims at this stage. <BR> <BR> The situation remains uncertain and the ultimate operational and financial impact, if any, cannot presently be determined. <BR> <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 were 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 Group has recognised an estimated incremental impact of Rs.25.44 Crore, (considered in the quarterly results of December 2025) on account of past service cost under 'Employees Benefit Expense' in the Statement of Profit and Loss for the year ended 31st March 2026, considering best information available. The Group continues to monitor the finalisation of Central and State Rules and clarifications from the Government on the New Labour Codes. Based on the same, the Group will evaluate impact, if any, on the measurement of Employee Benefit Expenses and would provide appropriate accounting treatment. <BR> 6. The Board of Directors of the Holding Company has recommended Final Dividend of Rs 3 per equity share (Face Value of Rs 10/- per equity share) at their meeting held on 04th May 2026. <BR> <BR> 7. The figures for the quarter ended 31st March 2026 and 31st March 2025 represent the difference between the audited figures in respect of the full financial year and the unaudited published year-to-date figures upto the third quarter of the financial year, which were subjected to limited review. <BR> <BR> 8. Previous year / period figures have been regrouped and rearranged to make them comparable with current period figures. <BR> 2025-04-012026-03-31AuditedConsolidated4349491000008640700000443589800000371201700000002748500000237380000083816000007645200000392350800000512390000000512390000001285090000029400000013144900000038094100000000103120000039125300000-52400000390729000000000150000000001020784820000026.0826.080026.0826.08000Impairment Loss/ (Reversal) - Net-4957900000Other Expenses2736200000Impairment Loss/ (Reversal) - Net-416900000Other Expenses8062100000761099000002497140000014258800000011620000000074219000000254900000131932000002087000000031730000011850000000148493600000907200000001039410000018592900000825484000000472700000011626240000005720000001259064000000027440000000015000000000207848200000222848200000022284820000000001862600000018626000000111450000062073000000339940000029347200000054000000729580000073498000009933900000172837000003408900000151200000000222046000000051551800000274400000000Other financial assets13193200000Other non-current assets11850000000other financial assets4727000000other current assets572000000lease liabilities18626000000Other non-current liabilities3399400000lease liabilities4788600000Other financial liabilities5145300000Other current liabilities340890000023738000002972100000226917000000-23710000026600000-31710000000-182806000000-4217800000083816000001206400000-146940000001322200000-152000001997500000000-436400000000001599830000067237300000-77101000000012026800000047500400000000000001400000251184000001085520000083845000000726000000000000000000316400000768120000000-1472130000000000000006904300000150000000009310000000-2199740000010781700000010781700000781120000018592900000Remeasurement Gain/ (Loss) on defined benefit plans21800000Fair value gain on Equity Instruments8600000Share of Joint ventures130000031700000Remeasurement Gain/ (Loss) on defined benefit plans-81800000Fair value gain on Equity Instruments8600000Share of Joint ventures1500000-717000006800000-193000000024900000-52400000AuditedtrueV Sankar Aiyar and Co.true2028-04-30