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GAS LIMITEDMain BoardEquity2025-04-012026-03-312026-05-182026-05-06INRCroresQuarterlyFourth quarterSingle segmentNATURAL GAS2026-05-1814:45:002026-05-1818:00:00trueCash Flow IndirectDeclaration of unmodified opiniontruetrueNANAfalsetrue2022-04-29https://www.iglonline.net/falsefalseNot Applicable2026-01-012026-03-31AuditedStandalone45845100000101240000046857500000032120900000-1340000060420000073700000131890000089040000004300830000038492000000384920000090790000017050000010784000000277080000000002770800000384000002809200000280000000021.981.98001.981.98 <BR> 1 The standalone financial results of Indraprastha Gas Limited IGL or the Company for the financial year ended 31st March 2026 have been reviewed by the Audit Committee and approved by the Board of Directors at their respective meetings held on 18th May 2026. The statutory auditors of the company have expressed an unmodified opinion on these results. <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(a) During 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) has 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. <BR> The increase in license fees was related to the period 1st April 2007 to 31st March 2014. The Company has filed a writ petition on 11th October 2013 before the Hon'ble Delhi High Court against the demand raised by DDA as the revised license fees has been increased manifold and made applicable retrospectively from financial year 2007-08. Further, DDA vide communication dated 29th August 2016 has revised the total demand (excluding interest) to Rs. 330.73 crores for the period upto 31st March 2016. <BR> The matter was pending before the Honble High Court of Delhi where the same was disposed on 11.03.2026, relegating parties to AMRCD mechanism. The representation in this regard is being finalised for filing before AMRCD seeking parity with oil marketing companies. <BR> IGL, based on the legal opinion taken, 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 Figures for the quarters ended 31st March 2026 and 31st March 2025 represent the balancing figures between the audited figures for the full financial year and published year to date figures upto the third quarter of the years ended 31st March 2026 and 31st March 2025 respectively. <BR> 5 The Companys business falls within a single segment in terms of the Indian Accounting Standard 108, Operating Segments. <BR> 6 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. <BR> The certificate of incorporation has been received by the subsidiary on 13.07.2023. During the year, the Company has not made any invesment in shares in the subsidiary. The total amount of investment made by the company in the subsidiary as at March 31, 2026 amounts to Rs 34.46 crores (previous year: Rs 34.46 crores). <BR> During the year, the company has also advanced Secured Loan amounting to Rs 12.75 (previous year: Rs 15.29 crores) crores to the subsidiary with specified terms and repayment period . The total amount of loan advances by the company to the subsidiary as at March 31, 2026 amounts to Rs 28.04 crores (previous year: Rs 15.29 crores). The first installment of Interest on the above loan was due on 31st December 2025, however, the same was not paid by the subsidiary, and accordingly, as per the terms of contract the principal amount of loan has been classified as Current Asset as at 31st March 2026. The total amount of Interest Due on the above loan amounts to Rs 2.08 crores (previous year: Rs 0.17 crores). <BR> 7 Previous period figures have been regrouped/reclassified to align with the current year classification, wherever required. <BR> 8 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 have been notified on May 08, 2026 and the same are still being assessed by experts. Thus, the Company has considered the impact on the basis of best information and estimate available and, accordingly, financial implications amounting to Rs 28.96 crore has been recognised till year ended March 31, 2026 based on actuarial valuation. <BR> 9 The Company recognizes unbilled revenue for gas supplied where meter reading and invoicing were pending at the reporting date. Based on managements assessment under Ind AS 115 – Revenue from Contracts with Customers, such amounts are considered contract assets and disclosed under Other Current Financial Assets, as the right to consideration is not unconditional. Such unbilled revenue is transferred to Trade Receivables when the rights become unconditional. <BR> The Company has sought an opinion from the Expert Advisory Committee of the Institute of Chartered Accountants of India (EAC of ICAI) on this classification. The opinion is awaited as at the date of approval of the financial statements." <BR> 10 The Board of Directors have recommended a final dividend of 75% i.e. Rs 1.50 (previous year Rs 1.50) on equity shares of Rs 2 (previous year Rs 2) each for the year ended 31 March 2026 subject to approval of shareholders at the ensuing Annual General Meeting. <BR> 11 The audited results for the year ended 31st March 2026 are subject to review by the Comptroller and Auditor General of India under section 143(6) and 143(7) of the Companies Act, 2013. <BR> 2025-04-012026-03-31AuditedStandalone17845710000048397000001832968000000123877200000-2090000025060000001385000005146100000335944000001652413000001805550000001805550000038895000005250000004414500000013641000000000013641000000358000001367680000028000000002970670000009.749.74009.749.74Excise Duty4218900000Other Expenses4685100000Excise Duty16787200000Other Expenses168072000008000940000014805100000003700000000029258000000019570000031215000000327200000983002000005638000001383570000092138000001688200000275676000002804000002128300000547140000002020000005465000005602630000000154326500000280000000097067000000998670000009986700000009100000710000016200000589300000605500000572400000509970000009750000063751000000145840000092571000001071550000027011100000377266000001321600000903620000000480844000000054459500000154326500000Other195700000Other non-current assets327200000Other current financial assets2128300000Other current assets546500000Other non-current financial liabilities199700000Leases389600000Other non-current liabilities97500000Leases159900000Other current financial liabilities26851200000Other current liabilities132160000052600000-56700000-22042000000133460000000-3370000001596600000024430000005146100000017216000000170260000003300000107000000021894000000479000000-8654000000-6320000005367000000234225000000003953900000019468600000000127500000000001322880000000000000000000000107000000025287000000-2239900000-11997500000000000000044180000066491000005260000000-7143500000327600000032760000013606000001688200000(i) Re-measurement gain/(loss) on defined benefit plans5130000051300000(i) Re-measurement gain/(loss) on defined benefit plans47900000479000001290000012100000003840000035800000INDRAPRASTHA GAS LIMITED******GAIL (INDIA) LIMITED******PROMOTERSPurchase of goods or services51877800000Approved518778000002025-01-275187780000000INDRAPRASTHA GAS LIMITED******GAIL (INDIA) LIMITED******PROMOTERSAny other transactionTransportation charges (incl GST)490800000Approved4908000002025-01-2749080000000INDRAPRASTHA GAS LIMITED******GAIL (INDIA) LIMITED******PROMOTERSSale of goods or services15000000Approved150000002025-01-271500000000INDRAPRASTHA GAS LIMITED******GAIL (INDIA) LIMITED******PROMOTERSAny other transactionSalaries, allowances and other related payments (incl. 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