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Energy Limited (erstwhile Gujarat Gas Limited)Main BoardEquity2025-04-012026-03-312026-05-302026-05-26INRCroresQuarterlyFourth quarterMulti segment2026-05-3012:50:002026-05-3014:35:00trueCash Flow IndirectDeclaration of unmodified opinion2026-01-012026-03-31AuditedConsolidated60024000000158830000061612300000539998000000-7849500000101660000045640000022360000006768700000566280000004984300000-14657000003518600000-3190000022491000002217200000013014000000002166000001518000000-15430000013637000003512400000-19944000003357300000-1993600000187370000023.753.75003.753.75Equity Share Capital <BR> <BR> Paid up Equity Share Capital Rs 62.83 <BR> Equity share Capital including pending for issuance Rs 124.54 <BR> <BR> <BR> Notes to Consolidated Financial Result <BR> 1 The aforesaid financial results of Gujarat Energy Limited GEL or the Company for the quarter and year ended on 31st March 2026 were reviewed and recommended by the Audit Committee and approved by the Board of Directors at its meeting held on 30th May, 2026 at Gandhinagar, Gujarat. <BR> 2 These financial results have been prepared in accordance with the Indian Accounting Standards Ind AS notified under section 133 of the Companies Act, 2013, read together with the Companies Indian Accounting Standards Ind AS Rules issued thereafter and the provisions of the Companies Act 2013, as applicable and guidelines issued by the Securities and Exchange Board of India SEBI and other recognised accounting principles and policies generally accepted in India. <BR> These financial results are presented in accordance with the requirements of Regulation 33 of the SEBI Listing Obligations and Disclosure Requirements Regulations, 2015 read with other relevant rules and circulars issued thereunder. <BR> <BR> The Statutory Auditors of the Company have expressed an unmodified opinion in their audit report. <BR> 3 The Honble Ministry of Corporate Affairs, New Delhi Honble MCA vide final order dated 8th April 2026 Order or Honble MCA Order received by the Company on 17th April, 2026 sanctioned the Composite Scheme of Amalgamation and Arrangement the Scheme, as approved by the Board of Directors of the Company at its meeting held on 30th August 2024, among Gujarat State Petroleum Corporation Limited GSPC Transferor Company 1, Gujarat State Petronet Limited GSPL Transferor Company 2, GSPC Energy Limited GEL Transferor Company 3, Gujarat Energy Limited formerly known as Gujarat Gas Limited CompanyGGLTransferee CompanyDemerged Company and GSPL Transmission Limited GTLResulting Company and their respective Shareholders under Sections 230 to 232 and other applicable provisions of the Companies Act, 2013 and rules made thereunder the Scheme. The Scheme inter alia provides for i amalgamation of GSPC, GSPL and GEL with GGL with appointed date as 1st April, 2024 and ii post amalgamation, demerger of Gas Transmission Business Undertaking GTBU into GTL with appointed date as 1st April, 2025. <BR> <BR> The Effective Date of the Scheme is 1st May 2026 i.e. the date of filing of certified copy of aforesaid Honble MCA Order, along with a copy of the Scheme, with the Registrar of Companies, Ahmedabad. <BR> <BR> As per the Scheme of Amalgamation and Arrangement, the Companys name is changed from Gujarat Gas Limited formerly known as GSPC Distribution Networks LimitedGDNL to Gujarat Energy Limited Gujarat Energy from 14th May, 2026 on receipt of approval from Registrar of Companies RoC. <BR> <BR> The amalgamation, being common control business combination, is accounted using pooling of interest method as prescribed in Appendix C ‘Business combinations of entities under common control’ of Ind AS 103 Business Combination in the consolidated financial results for the quarter and year ended 31 March 2026 and the comparative financial information for the quarter and year ended 31 March 2025, presented have been restated with effect from first day of earlier period presented i.e. 1st April 2024. The Company has recorded all the asset, liabilities and reserves, as appeared in the books of all the Transferor Companies GSPC, GSPL and GEL, at their respective carrying amounts book value as appearing in the books of the Transferor Companies. All inter company balances including value of investments have been cancelled. <BR> Pursuant to the Scheme, 62,27,14,719 equity shares of Rs. 2 each shall be issued at face value to the shareholders of Transferor Companies for transfer of the assets and liabilities as on the appointed date. The Board of Directors of Gujarat Energy Limited, on 16th May, 2026, have approved the allotment of 62,27,14,719 Equity Shares of Rs. 2 each of the Company to the shareholders of GSPC Transferor Company 1 i.e. 35,20,17,714 Equity Shares and GSPL Transferor Company 2 i.e. 27,06,97,005 Equity Shares whose names were recorded in the Register of Members as on the Record Date i.e. 12th May, 2026. <BR> <BR> Considering the above, the Company has recognised capital reserve on business combination in Other Equity. The resultant difference amounting to Rs. 2,427.68 Crores between the book value of assets, liabilities and reserves takenover as on the appointed date and new shares to be issued to the shareholders of the the Transferor Companies is transferred debited to Capital Reserve on Business Combination in accordance with the Scheme and Ind AS 103 Business Combination. <BR> Consequent to the amalgamation of the Transferor Companies with the Company with effect from appointed date 1st April 2024 pursuant to the Scheme, the current tax and deferred tax expenses for year ended 31st March 2025 as recognised in the books by the Company and Transferor Companies have been reassessed based on the special purpose financial statement of the Company for the year ended 31 March 2025, to give effect mainly on account of utilisation of carry forward tax losses and unabsorbed depreciation under the Income tax Act, 1961. Accordingly, tax expenses for the year ended 31 March 2025 of the Company include onetime deferred tax credit of Rs. 2,011.22 Crores and reversal of current tax provision of Rs. 724.49 Crores mainly on account of utilisation of carried forward business losses unabsorbed depreciation respectively. <BR> 4 Furtherance to Note 3, the Scheme, interalia, provided for demerger, transfer and vesting of the Gas Transmission Business Undertaking GTBU from the Company into the Resulting company i.e. GSPL Transmission Limited GTL on a going concern basis. As a result, the shareholders of the Company shall be entitled to 1 One equity shares of Resulting Company GTL of Rs. 10 each fully paid up for every 3 Three equity shares of the Company GGL of Rs. 2 each fully paid up. The demerger appointed date as per the Scheme is 1st April 2025 Demerger Appointed Date. <BR> As per the Scheme, as on Demerger Appointed Date, the Company has transferred assets, liabilities and reserves pertaining to GTBU to Resulting Company at their respective book values and hence, the Company derecognised the carrying value of the assets, liabilities and reserves pertaining to GTBU as on Demerger Appointed Date i.e. 1 April 2025. The resulting difference amounting to Rs. 6,399.98 Crores arising between the carrying value of assets, liabilities and reserves is recognised in the retained earnings of the Company as set out in the Scheme. Accordingly, in the consolidated financial results for the year ended 31 March 2025, the Company has considered and reported GTBU as a discontinued operations in the Statement of Profit and Loss. <BR> 5 The Company operates in the business of Exploration and production of Oil and Gas EandP, Gas trading, Gas Transmission, Power generation and City Gas Distribution and the same are reportable business segments as per Ind AS 108 Segment Reporting. Further, the Gas Transmission Business undertaking is demerged to GSPL Transmission Limited pursuant to Scheme of Arrangement with effect from 1 April 2025 Refer Note 3. <BR> 6 The Financial Statements of the joint operations unincorporated joint ventures are prepared in accordance with the requirements prescribed by the respective Production Sharing Contracts or Joint Operating Agreement of the joint operations unincorporated joint ventures. In view of the same, certain adjustmentsdisclosures required under the mandatory Indian Accounting Standards and the provisions of the Companies Act, 2013 have been made in the Consolidated Financial Results to the extent information available with the Company pertaining to erstwhile Gujarat State Petroleum Corporation Limited – erstwhile GSPC as on the date. <BR> 7 The Company erstwhile Gujarat State Petroleum Corporation Limited – erstwhile GSPC has issued forfeiture notice issued by the Company pertaining to erstwhile Gujarat State Petroleum Corporation Limited – erstwhile GSPC to Jubilant Offshore Drilling Pvt Ltd JODPL against the capital contribution of Rs. 494.81 crore made on behalf of JODPL in KGOSN20013 until 4th August, 2017. Based on the relevant clauses of the ProfitSharing Contract PSC and Joint Operating Agreement JOA, it is reasonably expected by the Management that the forfeiture notice will be enforced and the Gujarat Energy Ltd. pertaining to erstwhile Gujarat State Petroleum Corporation Limited – erstwhile GSPC will be assigned a commensurate Participating Interest PI against the capital contribution. Further, both JOA and PSC provide that such contractual rights of erstwhile GSPC have primacy over the right of other lenders of JODPL. JODPL has filed for CIRP and basis the same, NCLT had passed the order for liquidation. In January 2018, the Company intimated to the Liquidator that the entire PI of JODPL cannot form part of liquidation estate of JODPL in the light of superior contractual rights having already been exercised by the Company. While, in June 2019, Liquidator had challenged the Company’s letter of forfeiture of JODPL’s PI, NCLT has dismissed such challenge of the Liquidator. The Liquidator has preferred an appeal before NCLAT against Order of NCLT. Additionally, the assignment of JODPLs PI is pending with the Management Committee MC of the Government of India and as the nondefaulting partner with a 10Percent PI in the block, the Company will be required to contribute against the cash call receivables from JODPL in future as well, as per the terms of the JOA. <BR> JODPL has also defaulted on cash calls raised by Oil and Natural Gas Corporation Ltd. ONGC after August 4, 2017. As per the JOA, the Company being the nondefaulting partner is required to contribute to the defaulted cash calls of JODPL. Such contribution made by GSPC on behalf of JODPL is secured by various provisions of the JOA and PSC for the KG Block which provide that GSPC has right of lien as well as forfeiture over JODPL’s share of revenues and PI. <BR> The Company had decided to provide for the entire amount of cash calls of Rs. 527.00 Crores receivable from Ms Jubilant Offshore Drilling Pvt. Ltd. JODPL as their is no future certainty of any receipt from the same. Accordingly, the Company has provided for Rs. 524.88 crores considering the impairment carried out with respect to the Company’s own share of the KG Block assets during the previous financial year 202425 and have further provided Rs. 2.12 Crores being the cash calls paid on behalf of JODPL during the current financial year 202526. <BR> 8 The Company has disclosed the following major items of contingent liabilities as on 31st March 2026 <BR> 1 Disputed Income Tax demandsclaims by the Income Tax Authority amounting to Rs. 1688.66 Crores as on 31st March 2026 and <BR> 2 In relation to a Request for Proposal for Supply of Natural Gas from its RJON901 Field for the period of April 1 2023 to March 31, 2024, Vedanta Limited had provisionally allocated certain quantities of natural gas to the Company erstwhile Gujarat State Petroleum Corporation Limited in response to bids submitted by the Company erstwhile Gujarat State Petroleum Corporation Limited. While the RFP required execution of a definitive Gas Sales Agreement, the Company erstwhile Gujarat State Petroleum Corporation Limited has not executed the definitive GSA. The Company erstwhile Gujarat State Petroleum Corporation Limited has also denied any obligation to offtake gas pursuant to the RFPDraft GSA. Vedanta Limited invoked Arbitration Proceedings against the Company erstwhile Gujarat State Petroleum Corporation Limited in August 2023 in response to which the Company erstwhile Gujarat State Petroleum Corporation Limited has disputed existence of Arbitration Agreement between the Parties. The matter is pending before Delhi HC on the issue of appointment of a substitute arbitrator on behalf of the Company erstwhile Gujarat State Petroleum Corporation Limited. As per statement made by Vedanta before Supreme Court in an SLP filed by it, Vedanta has averred claims of over Rs. 1200 Crores against the Company erstwhile Gujarat State Petroleum Corporation Limited in arbitration proceedings which are yet to be commenced. The Company erstwhile Gujarat State Petroleum Corporation Limited has denied the claims as well as existence of arbitration agreement itself. <BR> 9 In respect of subsidiary GSPC Pipavav Power Co Ltd, impairment loss of Rs. 16.07 Crores as an exceptional item has been provided in the Statement of Profit and Loss on account of the difference between carrying amount and recoverable amount in respect of its 702 MW gasbased combined cycle power plant of subsidiary GSPC Pipavav Power Co Ltd. Considering the significant market changes, rates of gas are getting higher day by day making cost of generating electricity much higher than anticipated. Plant Load Factor PLF has drastically gone down due to significant increase in cost of fuel i.e gas and Subsidiary GSPC Pipavav Power Co Ltd has incurred Station Heat Rate SHR loss. Thereby, there is an absence of steady stream of revenue which has contributed in triggering impairment indicators. In this regard, Market value basis of valuation has been adopted as per the framework and guidelines provided in the international valuation guidelines, carried out by a registered valuer as it relates to technical aspectsparameters considered by independent agency and management judgement for ascertaining impairment allowance. <BR> 10 1 Subsidiary GSPC LNG Limited GLL has not provided for the interest for Rs. 89.66 Crores on the delayed payments to EPC Contractor. As per the terms of Contract with EPC Contractor, there is a provision for payment of Interest on delayed payment to EPC Contractor and also a provision for set off against early payments to them. This amount shall be finalized on final settlement of accounts with these parties after negotiation. Hence, no provision for interest of approx. Rs. 89.66 Crores on delayed payments has been made in this regard. <BR> <BR> 2 Subsidiary GSPC LNG Limited GLL has developed the LNG terminal at Mundra Port where Adani Ports and Special Economic Zone Limited APSEZL is Concessionaire. APSEZL has developed the Marine infrastructure as Shore Protection, Land Reclamation, Jetty and other infrastructure as Power and Water infrastructure and also provides port services for operation of the LNG Terminal under a Sub Concession structure. A preliminary agreement was executed between GLL and APSEZ in September, 2014 which provided that the parties shall enter into Sub Concession Agreement SCA and other related agreements called Project Agreements and an amount of Rs. 50.00 Crores was paid to APSEZL. The Project Agreements are yet to be signed due to dispute between the parties on commercial charges thereunder and hence for commencement and continued peaceful operation of LNG terminal, interim settlement and arbitration agreement has been executed on 24.12.2019 between GSPC LNG and APSEZL. Accordingly, GLL has also paid Rs. 666.00 Crores in FY201920 as adhoc on account payment for right to use as above facilities which amount shall be adjusted as per the Final Award. The Final Award has been received on 30.08.2025. As per the final award, the balance amount of Rs. 157.22 Crores was paid to APSEZL and considered Rs. 112.32 Crores towards capex and Rs. 44.90 Crores towards opex as reported in the financials during the year. The said arbitration award is further challenged by APSEZL us 34 of Arbitration and Conciliation Act,1996 in Bombay High Court. <BR> 11 In respect of subsidiary of the GSPC JPDA Ltd, the Board of Directors of the GSPC JPDA Ltd, in their meeting held on 19th February 2026, passed a resolution approving the Voluntary Liquidation of the GSPC JPDA Ltd and for placing the proposal for approval of the Shareholders of the Company. Subsequently, the Shareholders, in the Extraordinary General Meeting of the GSPC JPDA Ltd held on 24th February 2026, accorded approval to voluntarily liquidate the affairs of the Company through a Special Resolution, and the liquidation process has since commenced. The holding Company has provided 100Percent provision for impairment of investment made in GSPC JPDA Ltd. <BR> 12 The Government has notified the Code on Social Security, 2020 Social Security Code the Occupational Safety, Health and Working Conditions Code, 2020 the Industrial Relations Code, 2020 and the Code on Wages, 2019 collectively, the Labour Codes on 21 November 2025. The corresponding supporting rules Central Rules under these codes have been notified by Central Government w.e.f. 8 May 2026. However, State Rules in this regard are yet to be notified. Based on available information and its best judgment in consultation with external experts and in consistent with the guidance provided by ICAI, the Company has evaluated the impact of new labour code on obligation of employee benefits and accordingly, Rs. 19.06 Crores has been recognised as expenses in the financial statements of the Company for the year ended on 31st March 2026. <BR> Further, the Company continues to monitor the finalisation of State Rules and clarifications from the Government on other aspects of the Labour Code and would provide appropriate accounting effect based on such developments as needed. <BR> 13 The details of major items reported as exceptional items in statement of profit and loss includes <BR> A. In Financial Year 202526 <BR> i Rs. 50 Crores pertains to stamp duty charges payable to stamp authorities with regards to the Amalgamation and Arrangement among Gujarat State Petroleum Corporation Limited GSPC Transferor Company 1, Gujarat State Petronet Limited GSPL Transferor Company 2, GSPC Energy Limited GEL Transferor Company 3, Gujarat Gas Limited CompanyGGLTransferee Company Demerged Company and GSPL Transmission Limited GTLResulting Company. <BR> ii The Company has made necessary provisions amounting to Rs. 11.78 Crores netted off PY Rs. Nil with respect to royalty and interest thereon in the Non operated BlockFields where the company is having a participating interest. <BR> iii In respect ot Subsidiary GSPC LNG Limited GLL, Amount of Rs. 44.90 Crores Rs. 41.67 Crores for SEZ Maintenance charges, Rs. 20.85 Crores for Arbitration cost and Rs.19.88 Cores for interest has been provided as exception item wrt to amount paid to APSEZL as per Arbitration Award in respect to matter referred in Note 10 2 above. <BR> iv In respect ot Subsidiary Gujarat State Energy Generation Limited, inventories of consumable stores and spares which are written down to its net realisable value NRV amounting to Rs. 22.62 Crores and the same has been recognized under Exceptional item. <BR> B. In Financial Year 202425 <BR> i the impairment charge of Rs. 328.24 crore recognized during the year 202425 in respect of the Company’s pertaining to erstwhile Gujarat State Petroleum Corporation Limited – erstwhile GSPC Exploration and Production EandP fields. <BR> ii the impairment charge of Rs. 524.88 crores recognized during the year 202425 in respect of the Company’s pertaining to erstwhile Gujarat State Petroleum Corporation Limited – erstwhile GSPC cash calls receivable from E and P Assets. <BR> 14 The figures for quarter ended 31st March 2026 and 31st March 2025 are the balancing figures between the audited figures in respect of the full financial year ended 31st March 2026 and 31st March 2025 and the published unaudited yeartodate figures up to the third quarter of the respective financial years, which have been restated pursuant to the approval of the Hon’ble MCA of the Scheme of Amalgamation and Arrangement. <BR> 15 The Board of Directors have recommended a dividend of Rs. 8.90 per Equity Share of face value of Rs. 2 each aggregating to Rs. 835.03 Crores for the year ended 31st March 2026 subject to approval of shareholders at the ensuing Annual General Meeting. <BR> 16 The Consolidated Financial Statements of the Company includes the results of the following entities for the quarter and year ended on 31st March 2026 <BR> Name of Entity Relationship as at 31st March 2026 <BR> Gujarat Energy Limited formerly known as Gujarat Gas Limited Holding Company <BR> Gujarat State Energy Generation Limited Subsidiary <BR> Guj Info Petro Limited GIPL Subsidiary <BR> GSPC Pipavav Power Company Limited GPPC Subsidiary <BR> GSPC LNG Limited Subsidiary <BR> GSPC JPDA Limited Subsidiary <BR> Social Welfare Trust Subsidiary 100Percent controlled entity <BR> Sabarmati Gas Ltd Joint venture JV <BR> Alcock Ashdown Gujarat Limited in liquidiation Associate <BR> <BR> 17 The comparison between previously reported results by the Company before giving the impact of the Scheme amalgamation merger and the restated numbers after giving the impact of the Scheme amalgamation merger for the quarter year end presented are as under <BR> Rs. in Crores <BR> Sr. No. Particulars Quarter ended Year ended <BR> 31 December 2025 31 March 2025 31 March 2025 <BR> Reported Restated Reported Restated Reported Restated <BR> a Total Income 3,919.71 6,335.57 4,363.33 6,784.87 17,393.26 28,869.54 <BR> b Total Expenses 3,561.73 5,580.68 3,975.49 6,344.90 15,848.34 25,992.75 <BR> c Profit Before Tax 357.98 751.65 387.84 120.80 1,544.92 2,014.48 <BR> d Tax Expenses 92.40 201.82 100.66 47.06 401.09 1,244.21 <BR> e Profit After Tax 266.84 590.16 287.88 158.03 1,148.32 3,256.68 <BR> f Profit from Discontinued Operations net of Tax 103.24 722.04 <BR> g Total Comprehensive Income after tax 269.13 590.22 292.37 80.20 1,156.78 3,957.20 <BR> h Earning Per Share 3.88 7.00 4.18 0.77 16.68 36.21 <BR> i Share Capital including pending for issuance 137.68 187.37 <BR> j Other Equity 8,351.96 23,375.14 <BR> 2025-04-012026-03-31AuditedConsolidated24424730000054748000002497221000001918620000000-57609000002976500000251060000089895000002464950000022522720000024494900000-149810000022996800000-1510000076487000007633600000015363200000000141260000016775800000-1366000001663920000020189100000-341330000020050300000-34111000001873700000218251260000021.5521.550021.5521.55Production expenditure215600000Excise duty expense2105500000Other expenses4447600000Production expenditure724800000Excise duty expense8102900000Other expenses1582180000013059910000083608000001215000000564790000014230000008928700000117130000052300000494000001190070000013173700000164830000055121000001741344000001121580000001752370000097836000003358900000367000005577830000086481200000337890000010107590000024890000002754592000001873700000182512600000184386300000419510000018858140000029144200000000137780000030522000000137300000031000000075390000032679900000145610000096110000015582800000165439000003143770000049437700000416710000059310000000541979000000086877800000275459200000Paid up Equity Share Capital Rs 62.83 <BR> Equity share Capital including pending for issuance Rs 124.54 <BR> Other financial assets1460900000Non-current tax assets (net)10439800000Other non-current assets5512100000Others Financial Assets55778300000Other current assets3378900000Lease Liabilities1377800000Other non-current liabilities753900000Lease Liabilities456800000Other Financial Liabilities30980900000Other current liabilities4167100000E and P240300000Gas Trading39640900000Power853400000Gas Transmission0City Gas Distribution40665500000Regasification business921100000Unallocated143600000E and P929300000Gas Trading160859800000Power5845200000Gas Transmission0City Gas Distribution159760000000Regasification business3110500000Unallocated45400000082464800000330958800000224408000008671150000060024000000244247300000E and P-142000000Gas Trading3938800000Power-1219700000Gas Transmission0City Gas Distribution3257100000Regasification business-179300000Unallocated0E and P-313300000Gas Trading13197400000Power-2575100000Gas Transmission0City Gas Distribution13982900000Regasification business-1731000000Unallocated056549000002256090000055000004430000041314000005740800000151800000016775800000E and P5752500000Gas Trading20562800000Power19743900000Gas Transmission0City Gas Distribution107050600000Regasification business34401200000Unallocated018751100000087948200000275459200000E and P3221800000Gas Trading12191900000Power7081800000Gas Transmission0City Gas Distribution30862100000Regasification business31235500000Unallocated084593100000228470000086877800000The above segment information is provided on combine basis for continued and discontinued operations. Refer note 4 for demerger of Gas Transmission business <BR> <BR> EandP Exploration and production- Oil and gas2574600000-541070000061571000000381100000940700000-805000000-110304000000414110000008110000058370000089894000000288700000110500000407030000020130000000451110000000035660000005276000000764660000030643400000000343460000002720880000000000000860000095343000000000000000000000082190000043496000000-16616200000-20970400000000000008972000001732000005036000001836300000255780000000-417370000020647000000206470000077189000009783600000Changes in Fair Value of FVOCI Equity Instrument-273700000Remeasurements of Post - Employment Benefit Obligation25700000Share of Other comprehensive income of equity accounted investee300000-247700000Changes in Fair Value of FVOCI Equity Instrument-361700000Remeasurements of Post - Employment Benefit Obligation82100000Share of Other comprehensive income of equity accounted investee300000-279300000-93400000-142700000-154300000-136600000AuditedtrueAshok Chhajed & Associatestrue2028-04-30