Outcome of Board Meeting

Petronet LNG Limited Regd. Office: Fourth Floor, Tower-I, World Trade Centre, Nauroji Nagar, New Delhi – 110029 Phone: 011-71233525, CIN: L74899DL1998PLC093073 Email: investors@petronetlng.in, Company’s website: www.petronetlng.in ND/PLL/SECTT/REG. 33/2026 2nd November 2026 The Manager The Manager BSE Limited National Stock Exchange of India Limited Phiroze Jeejeebhoy Towers Exchange Plaza, Bandra Kurla Complex Dalal Street, Mumbai – 400 001 Bandra East, Mumbai – 400 051 Sub: a) Unaudited Financial Results for the quarter and half-year ended 30th September 2026 b) Interim Dividend for the Financial Year 2026-27 Dear Sir/ Madam, Pursuant to the SEBI Circular No. SEBI/HO/CFD/CFD-PoD-2/CIR/P/2024/185 dated 31st December 2024, please find attached herewith the Integrated Filing (Financial) for the quarter and half-year ended 30th September 2026 as per SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015 containing: (i) Unaudited Financial Results (Standalone and Consolidated) of the Company for the quarter and half-year year ended 30th September 2026 along with Independent Auditors’ Limited Review Report, approved by the Board of Directors of the Company at its Meeting held on 2nd November 2026: Annex- I. (ii) Statement of impact of Audit Qualifications (for Audit Report with modified opinion) submitted along with Annual Audited Financial Results (Standalone and Consolidated): Not applicable for the quarter and half-year ended 30th September 2026. (iii) The Board of Directors of the Company, in its above said Meeting, has also, inter-alia, declared interim dividend of Rs. 7/- (Rupees seven only) per share (on the face value of Rs. 10/- each) on the equity shares of the Company for the financial year 2026-27. (iv) The record date and payment/ despatch date for the above declared interim dividend for the financial year 2026-27 shall be intimated in due course. Dahej LNG Terminal: Kochi LNG Terminal: GIDC Industrial Estate, Plot No. 7/A, Dahej Survey No. 347, Puthuvypu Taluka Vagra, Distt. Bharuch – 392130, Gujarat P.O. 682508, Kochi, Kerala Tel.: 02641-257249 Tel.· 0484-2502268 Petronet LNG Limited Regd. Office: Fourth Floor, Tower-I, World Trade Centre, Nauroji Nagar, New Delhi – 110029 Phone: 011-71233525, CIN: L74899DL1998PLC093073 Email: investors@petronetlng.in, Company’s website: www.petronetlng.in (v) Statement on deviation or variation for proceeds of public issue, rights issue, preferential issue, qualified institutions placement etc.: Not applicable. (vi) Disclosure regarding outstanding default on loans and debt securities: Nil. The above-mentioned meeting of the Board of Directors commenced at 2:30 p.m. and concluded at 3:25 P.M. This is for information and records please. Yours faithfully, (Rajan Kapur) GGM & President – Company Secretary Encl: as above Dahej LNG Terminal: Kochi LNG Terminal: GIDC Industrial Estate, Plot No. 7/A, Dahej Survey No. 347, Puthuvypu Taluka Vagra, Distt. Bharuch – 392130, Gujarat P.O. 682508, Kochi, Kerala Tel.: 02641-257249 Tel.· 0484-2502268 CA, V. SANKARAIYAR&CO Annex-I I NOIA CHARTERED AC!;:_OUNTANTS SAROJINI HOUSE (GF), 6, BHAGWAN DAS ROAD, NEW DELHI - 110 001 newdelhi@vsa.co.in (011) 4474 4643 / 4515 0845 www.vsa.co.ln Independent Auditor's Limited Review Report on quarterly and year to date unaudited standalone financial results of Petronet LNG Limited under Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, as amended To the Board of Directors of Petronet LNG Limited 1. We have reviewed the accompanying statement of unaudited standalone financial results ('the Statement') of Petronet LNG Limited ('the Company') for the quarter and six months ended 30th September 2026 being submitted by the Company pursuant to the requirement of Regulation 33 of SEBI (Listing Obligation and Disclosure Requirements) Regulations, 2015, as amended ('the Regulations'). 2. This Statement, which is the responsibility of the Company's management and has been approved by the Company's Board of Directors, has been prepared in accordance with the recognition and measurement principles laid down in the Indian Accounting Standard 34 "Interim Financial Reporting" ("Ind AS 34"), prescribed under section 133 of the Companies Act, 2013 read with relevant rules issued thereunder and other accounting principles generally accepted in India and in compliance with Regulation 33 of the Listing Regulations. Our responsibility is to express a conclusion on the Statement based on our review. 3. We conducted our review of the Statement in accordance with the Standard on Review Engagements (SRE) 2410 'Review of Interim Financial Information performed by the Independent Auditor of the Entity', issued by the Institute of Chartered Accountants of India (ICAI). This standard requires that we plan and perform the review to obtain moderate assurance as to whether the financial statements are free of material misstatement. A review of interim financial information consists of making inquiries, primarily of persons responsible for financial and accounting matters, and applying analytical and other review procedures. A review is substantially less in scope than an audit conducted in accordance with Standards on Auditing and consequently does not enable us to obtain assurance that we would become aware of all significant matters that might be identified in an audit. Accordingly, we do not express an audit opinion. 4. Based on our review conducted as above, nothing has come to our attention that causes us to believe that the accompanying Statement of unaudited standalone financial results prepared in accordance with the recognition and measurement principles laid down in the applicable Indian Accounting Standards specified under Section 133 of the Companies Act, 2013 read with relevant rules issued thereunder and other accounting principles generally accepted in India, has not disclosed the information required to be disclosed in terms of Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, as amended, including the manner in which it is to be disclosed, or that it contains any material misstatement. Emphasis of Matter 5. We draw attention to Note 3 to the Statement regarding the recoverability of Use or Pay ("UoP") dues as at 30th September 2026 included in trade receivables amounting to Rs. 408.23 crore (gross), (Rs. 177.51 crore (net) after making a provision of Rs. 230.72 crore). The Note also describes the recovery mechanisms agreed with customers and the progress made towards recovery of the outstanding UoP dues, including the settlement of certain UoP dues during the current quarter and six months ended. Management is confident of recovery of the outstanding UoP dues based on the contractual arrangements and recovery mechanisms agreed with the customers. OFFICES- MUMBAI I NEW DELHI I CHENNAI I NOIDA I HYDERABAD I CA V. SANKARAIYAR&CO I NOIA ----------CH~ RTERED AC~OUNTANTS 6. We draw attention to Note 4 of the Statement regarding claims aggregating to Rs. 625.42 crore plus applicable taxes as at 30th September 2026 by the owners of the Company's dedicated LNG vessels and other associated costs arising from the suspension of operations of the vessels. The Company has not recognised any provision in respect of these claims, as, in its assessment, the claims are not tenable under the contractual obligations under the respective Time Charter Agreements. The vessel owners have initiated arbitration proceedings in respect of their claims, the outcome of which and the resultant financial impact, if any, cannot presently be determined. Our conclusion is not modified in respect of above matters. For V. Sankar Aiyar & Co. Chartered Accountants ICAI Firm Regn No. 109208W Ajay Gupta (Partner) Place: New Delhi Membership No. 090104 Date: 02nd November 2026 ICAI UDIN: 26090104MQEUVZ2028 Page 2 of 2 Petronet LNG Limited Corporate Identity Number: L7 4899DL 1998 [Showing first 8,000 characters — download PDF for full document]