5325222026-07-012026-09-305325222026-09-305325222026-03-315325222026-04-012026-09-305325222026-07-012026-09-30in-capmkt:OtherExpenses1Member5325222026-07-012026-09-30in-capmkt:OtherExpenses2Member5325222026-04-012026-09-30in-capmkt:OtherExpenses1Member5325222026-04-012026-09-30in-capmkt:OtherExpenses2Member5325222026-09-30OtherNoncurrentFinancialAssetsDomain15325222026-09-30OtherNoncurrentAssetsDomain15325222026-09-30OtherNoncurrentAssetsDomain25325222026-09-30OtherCurrentFinancialAssetsDomain15325222026-09-30OtherCurrentAssetsDomain15325222026-09-30OtherNoncurrentFinancialLiabilitiesDomain15325222026-09-30OtherNoncurrentLiabilitiesDomain15325222026-09-30OtherCurrentFinancialLiabilitiesDomain15325222026-09-30OtherCurrentFinancialLiabilitiesDomain25325222026-09-30OtherCurrentLiabilitiesDomain15325222026-07-012026-09-30RelatedPartyTransactionDomain15325222026-06-30RelatedPartyTransactionDomain15325222026-09-30RelatedPartyTransactionDomain15325222026-07-012026-09-30RelatedPartyTransactionDomain25325222026-06-30RelatedPartyTransactionDomain25325222026-09-30RelatedPartyTransactionDomain25325222026-07-012026-09-30RelatedPartyTransactionDomain35325222026-06-30RelatedPartyTransactionDomain35325222026-09-30RelatedPartyTransactionDomain35325222026-07-012026-09-30RelatedPartyTransactionDomain45325222026-06-30RelatedPartyTransactionDomain45325222026-09-30RelatedPartyTransactionDomain45325222026-07-012026-09-30RelatedPartyTransactionDomain55325222026-06-30RelatedPartyTransactionDomain55325222026-09-30RelatedPartyTransactionDomain55325222026-07-012026-09-30RelatedPartyTransactionDomain65325222026-06-30RelatedPartyTransactionDomain65325222026-09-30RelatedPartyTransactionDomain65325222026-07-012026-09-30RelatedPartyTransactionDomain75325222026-06-30RelatedPartyTransactionDomain75325222026-09-30RelatedPartyTransactionDomain75325222026-07-012026-09-30RelatedPartyTransactionDomain85325222026-06-30RelatedPartyTransactionDomain85325222026-09-30RelatedPartyTransactionDomain85325222026-07-012026-09-30RelatedPartyTransactionDomain95325222026-06-30RelatedPartyTransactionDomain95325222026-09-30RelatedPartyTransactionDomain95325222026-07-012026-09-30RelatedPartyTransactionDomain105325222026-06-30RelatedPartyTransactionDomain105325222026-09-30RelatedPartyTransactionDomain105325222026-07-012026-09-30RelatedPartyTransactionDomain115325222026-06-30RelatedPartyTransactionDomain115325222026-09-30RelatedPartyTransactionDomain115325222026-07-012026-09-30RelatedPartyTransactionDomain125325222026-06-30RelatedPartyTransactionDomain125325222026-09-30RelatedPartyTransactionDomain125325222026-07-012026-09-30RelatedPartyTransactionDomain135325222026-06-30RelatedPartyTransactionDomain135325222026-09-30RelatedPartyTransactionDomain135325222026-07-012026-09-30RelatedPartyTransactionDomain145325222026-06-30RelatedPartyTransactionDomain145325222026-09-30RelatedPartyTransactionDomain145325222026-07-012026-09-30RelatedPartyTransactionDomain155325222026-06-30RelatedPartyTransactionDomain155325222026-09-30RelatedPartyTransactionDomain155325222026-07-012026-09-30RelatedPartyTransactionDomain165325222026-06-30RelatedPartyTransactionDomain165325222026-09-30RelatedPartyTransactionDomain165325222026-07-012026-09-30RelatedPartyTransactionDomain175325222026-06-30RelatedPartyTransactionDomain175325222026-09-30RelatedPartyTransactionDomain175325222026-07-012026-09-30RelatedPartyTransactionDomain185325222026-06-30RelatedPartyTransactionDomain185325222026-09-30RelatedPartyTransactionDomain185325222026-07-012026-09-30RelatedPartyTransactionDomain195325222026-06-30RelatedPartyTransactionDomain195325222026-09-30RelatedPartyTransactionDomain195325222026-07-012026-09-30RelatedPartyTransactionDomain205325222026-06-30RelatedPartyTransactionDomain205325222026-09-30RelatedPartyTransactionDomain205325222026-07-012026-09-30RelatedPartyTransactionDomain215325222026-06-30RelatedPartyTransactionDomain215325222026-09-30RelatedPartyTransactionDomain215325222026-07-012026-09-30RelatedPartyTransactionDomain225325222026-06-30RelatedPartyTransactionDomain225325222026-09-30RelatedPartyTransactionDomain22iso4217:INRxbrli:pureiso4217:INRxbrli:shares532522PETRONETNOTLISTEDINE347G01014PETRONET LNG LIMITEDMain BoardEquity2026-04-012027-03-312026-11-022026-10-14INRCroresQuarterlySecond quarterSingle segmentNatural Gas Business2026-11-0214:30:002026-11-0215:25:00trueCash Flow IndirectNot applicabletruetrueNANAfalsetrue2023-03-23https://www.petronetlng.in/documents/d/pertonetlng/rpt_policy_13042023falsefalseThe Company has not defaulted in loans and debt securities servicing/ repayments.2026-07-012026-09-30UnauditedStandalone7200350000023209000007432440000051455100000006358000004964000001866300000327980000057733400000165910000000165910000004240000000-3000000423700000001235400000000001235400000001235400000015000000000108.248.24008.248.24000Notes – Standalone <br /> 1. The above results have been reviewed by the Audit Committee and approved by the Board of Directors of the Company at their respective meetings held on 2nd November 2026. The statutory auditors of the Company have carried out limited review of the aforesaid results. <br /> <br /> 2. The 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 30th September 2026 include ‘Use or Pay’ (UoP) dues amounting to Rs. 408.23 crore (gross) (Rs. 177.51 crore (net) after making a provision of Rs. 230.72 crore). These dues have arisen due to lower capacity utilisation by customers under long-term regasification agreements entered into by the Company. These UoP dues pertain to FY 2022–23 (CY 2022): Rs. 13.11 crore, FY 2023–24 (CY 2023): Rs. 228.89 crore, FY 2024–25 (CY 2024): Rs.117.27 crore and FY 2025–26 (CY 2025): Rs. 48.96 Crore. <br /> The Board had approved a recovery mechanism for UoP dues relating to CY 2023 and CY 2024, in accordance with agreements reached with customers. Bank guarantees pertaining to outstanding UoP dues for CY 2023 and CY 2024 have been received from the customers. <br /> As per the terms of the Settlement Agreement under the recovery mechanism for Use or Pay (UoP) dues of CY 2023, some of the customers have brought LNG quantities up to 30th September 2026, for which revenue has been recognised at the prevailing Regasification Rate. Correspondingly, the Company has waived off UoP dues amounting to Rs. 252.80 Crore and Rs 311.61 Crore during the quarter and half year ended 30th September 2026 respectively by charging it to the Statement of Profit and Loss. <br /> The Company continues to engage with the Customers for the recovery of UoP dues. 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 Company has made a time-based provision of Rs. 230.72 Crore as at 30th September 2026 (Rs.306.82 crore as at 31st March 2026). <br /> <br /> 4. The Company has a long-term Sale and Purchase Agreement (SPA) with QatarEnergy LNG S (2) (QE) for the supply of 7.50 MMTPA of LNG on an FOB basis from Qatar. The Company also has corresponding long-term Gas Sale and Purchase Agreements (GSPAs) with its customers in India. <br /> Armed conflict and related hostilities in the Middle East region commenced on 28 February 2026, resulting in significant disruption to maritime navigation through the Strait of Hormuz and LNG loading operations in the region. The Force Majeure (FM) conditions, which commenced in March 2026, continued till the quarter ended 30 September 2026. However, on best effort basis, QE has delivered few LNG cargoes during the quarter through alternate voyage charters. <br /> For transportation of LNG to India, the Company has engaged three dedicated LNG vessels namely Disha, Raahi and Aseem under long-term Time Charter Agreements with India LNG Transport Company (No.1) Limited, India LNG Transport Company (No.2) Limited and India LNG Transport Company (No.3) Limited respectively. The operation of all the three vessels remained totally suspended since 2nd March 2026 except for one vessel which was used for approximately seven days during the month of June 2026. The aggregate claim by the owners of the vessels and other associated costs stands at Rs 625.42 Crore plus applicable taxes as on 30th September 2026. (Rs 89.30 Crore as on 31st March 2026). Based on legal advice, the Company is of the view that such claims are not tenable under the relevant provisions of the respective Time Charter Agreements. Accordingly, provision has not been considered in this regard. The owners of the vessels have initiated arbitration proceedings to enforce their claims which are being contested by the Company. The ultimate outcome of the arbitration proceedings and the resulting financial impact, if any, cannot presently be determined. <br /> <br /> 5. The Board of Directors has declared an Interim Dividend of Rs. 7/- per equity share (Face Value of Rs 10/- per equity share) at their meeting held on 2nd November 2026. <br /> <br /> 6. Previous year / period figures have been regrouped and rearranged to make them comparable with current period figures.2026-04-012026-09-30UnauditedStandalone127544900000466570000013221060000088448000000001306400000100290000038786000005839400000100475300000317353000000317353000008510000000-4559000008054100000023681200000000023681200000023681200000150000000001015.7915.790015.7915.79000Impairment Loss/ (Reversal) - Net1346600000Other Expenses1933200000Impairment Loss/ (Reversal) - Net2355200000Other Expenses34842000007480020000035234300000009860000000018254000000270100000792040000010015900000026202700000146351700000125345000008068300000790640000022383700000934443000000309790000013490060000009524000001483875000000029473920000015000000000221377800000236377800000236377800000000014482000000144820000001253900000576140000028154000002431270000007300000107430000001075030000014496000000252463000005817800000122560000017590000000340487000000058361400000294739200000Other Financial assets7920400000Other non-current assets16256100000Right of use assets9946600000Other financial assets3097900000Other current assets952400000lease liabilities14482000000Other non-current liabilities2815400000Lease Liabilities6648600000Other financial liabilities7847400000Other current liabilities58178000001002900000-346240000014952000000-12799000000-80400000000333570000001823700000038786000002355200000-1470000000-113800000030800000027000000038745000000-39280000000-1520000028000000384250000035577800000000643410000002914370000000076828000000000900000168556000000004700000000000000000027000000045454000000-680500000-20407300000000000000038640000045000000005560000000-49420000003794400000037944000001858930000022383700000000000Petronet LNG Limited******GAIL (India) Limited******PromoterSale of goods or servicesThe Omnibus approval given by Audit Committee does not include value of material related party transactions which have been approved by shareholders based on recommendation of Audit Committee and the Board. Hence no omnibus approval required for sales and services to GAIL/IOCL/BPCL/ONGC.4577680000054545000003530800000Petronet LNG Limited******GAIL (India) Limited******PromoterDividend paidNA5625000000562500000Petronet LNG Limited******GAIL (India) Limited******PromoterAny other transactionMiscellaneous expensesNA400000000Petronet LNG Limited******Indian Oil corporation Limited******PromoterSale of goods or servicesThe Omnibus approval given by Audit Committee does not include value of material related party transactions which have been approved by shareholders based on recommendation of Audit Committee and the Board. Hence no omnibus approval required for sales and services to GAIL/IOCL/BPCL/ONGC.2887290000037130000002764800000Petronet LNG Limited******Indian Oil corporation Limited******PromoterDividend paidNA5625000000562500000Petronet LNG Limited******Indian Oil corporation Limited******PromoterAny other transactionFacility charges & OthersNA138100000-7600000100000Petronet LNG Limited******Bharat Petroleum Corporation Limited******PromoterSale of goods or servicesThe Omnibus approval given by Audit Committee does not include value of material related party transactions which have been approved by shareholders based on recommendation of Audit Committee and the Board. Hence no omnibus approval required for sales and services to GAIL/IOCL/BPCL/ONGC.3304840000041043000003637600000Petronet LNG Limited******Bharat Petroleum Corporation Limited******PromoterAny other transactionFacility charges & Fuel ChargesNa97300000500000300000Petronet LNG Limited******Bharat Petroleum Corporation Limited******PromoterDividend paidna5625000000562500000Petronet LNG Limited******ONGC Limited******PromoterSale of goods or servicesThe Omnibus approval given by Audit Committee does not include value of material related party transactions which have been approved by shareholders based on recommendation of Audit Committee and the Board. Hence no omnibus approval required for sales and services to GAIL/IOCL/BPCL/ONGC.9651200000300000300000Petronet LNG Limited******ONGC Limited******PromoterDividend paidna5625000000562500000Petronet LNG Limited******ONGC Limited******PromoterAny other transactionFacility chargesna41230000000Petronet LNG Limited******Hindustan Petroleum Corporation Limited (HPCL)******Subsidiary of a Joint Venturer of the CompanyAny other transactionFuel oilna160000000Petronet LNG Limited******Indraprastha Gas Limited******Entity in which Joint Venturer of the Company has significant influenceAny other transactionPNGna0800000800000Petronet LNG Limited******Mangalore Refinery and Petrochemicals Limited******Subsidiary of a Joint Venturer of the CompanyAny other transactionMiscellaneous Expensesna20000000Petronet LNG Limited******Adani Petronet (Dahej) Port Ltd.******Joint VentureDividend receivedna27000000000Petronet LNG Limited******Petronet Energy Limited******SubsidiaryAny other transactionManpower and Rentna3690000070000002600000Petronet LNG Limited******PLL Superannuation Scheme******Post-employment benefit plan of the CompanyAny other transactionContribution to trustna520000000Petronet LNG Limited******PLL Post-Retirement Medical Scheme Trust******Post-employment benefit plan of the CompanyAny other transactionContribution to trustna740000000Petronet LNG Limited******Petronet Energy Limited******SubsidiarySale of goods or servicesna55030000000Petronet LNG Limited******Petronet LNG Singapore PTE Limited******SubsidiaryInvestmentna720000000Petronet LNG Limited******MC2 Foundation******SubsidiaryAny other transactionDonationna10000000000121229800000