Unaudited financial results for quarter ended June 30, 2026

INDRAPRASTHA GAS LIMITED IGL Bhawan, Plot No. 4 Community Centre, R.K.Puram, Sector -9, New Delhi -110022 Phone No. 011-46074607, Fax No. 011-26171863, E-mail ID-investors@igl.co.in Website: www.iglonline.net CIN no. L23201DL1998PLC097614 PART I STATEMENT OF STANDALONE UNAUDITED FINANCIAL RESULTS FOR THE QUARTER ENDED 30 JUNE 2026 t in crores Corresponding three Three months months Three months Year ended S. no. Particulars ended ended ended 31 March 2026 30 June 2026 31 March 2026 30 June 2025 (Refer Note 4) (Refer notes below) (Audited) (Unaudited) (Unaudited) (Audited) 1 Revenue from operations 5,040.15 4,584.51 4,326.60 17,845.71 2 Other income 103.14 101.24 90.07 483.97 3 Total income (1+2) 5,143.29 4,685.75 4,416.67 18,329.68 4 Expenses: (a) Purchases of stock-in-trade of 3,810.86 3,212.09 2,927.93 12,387.72 natural gas (b) Changes in inventories of stock-in- (3.06) (1.34) 0.42 (2.09) trade of natural gas (c) Excise duty 456.71 421.89 412.75 1,678.72 (d) Employee benefits expense 5813 60.42 56.59 250.60 (e) Finance costs 2.37 7.37 2.24 13.85 (f) Depreciation and amortisation 136.35 131.89 123.78 514.61 (g) Other expenses 422.01 468.51 417.16 1,680.72 Total expenses (4) 4,883.37 4,300.83 3,940.87 16,524.13 5 Profit before tax (3-4) 259.92 384.92 475.80 1,805.55 6 Tax expense (a) Income tax relating to previous 6.47 2.04 - 2.04 year (b) Current tax 51.33 88.75 111.86 386.91 (c ) Deferred tax 15.94 17.05 8.00 52.50 Total tax expense 73.74 107.84 119.86 441.45 7 Profit for the period (5-6) 186.18 277.08 355.94 1,364.10 8 Other comprehensive income (A) (i) Items that will not be (1.27) 5.13 (0.11) 4.79 reclassified to profit or loss (ii) Income-tax relating to items 0.32 (1.29) 0.03 (1.21) that will not be reclassified to profit or loss (B) (i) Items that will be reclassified to - - - - profit or loss (ii) Income-tax relating to items - - - - that will be reclassified to profit or loss Other comprehensive income (0.95) 3.84 (0.08) 3.58 (net of tax) 9 Total comprehensive income for the 185.23 280.92 355.86 1,367.68 period (comprising profit and other comprehensive income) (7+8) 10 Paid up equity share capital 280.00 280.00 280.00 280.00 (face value of ~2 per share) 11 Other equity 9,706.70 12 Earnings per share (face value of~2 1.33* 1.98* 2.54* 9.74* per share) Basic and diluted (in ~ (refer note 8) *not annualised * .. J,( NOTES: 1 The standalone financial results of Indraprastha Gas Limited ('IGL' or the 'Company') for the quarter ended 30 June 2026 have been reviewed by the Audit Committee and approved by the Board of Directors at their respective meetings held on 13 August 2026. The statutory auditors of the Company have carried out a limited review of the aforesaid results and have expressed an unmodified review conclusion. 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 arnen<le<l), specifie<l u11<ler seclio11 133 of Lhe Companies Acl, 2013. 3 Delhi Development Authority (DDA) has raised a total demand (excluding interest) of <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. 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 vi.de communication dated 29th August 2016 has revised the total demand (excluding interest) to <330.73 crores for the period upto 31st March 2016. The matter was pending before the Hon'ble High Court of Delhi where the same was disposed on 11.03.2026, relegating parties to AMRCD mechanism. Accordingly, a representation in this regard has been filed by IGL before the MoPNG for referring the matter before AMRCD for amicable resolution and seeking similar parity as accorded to the oil marketing companies. 4 Figures for the quarter ended 31 March 2026 represent the balancing figures between the audited figures for the full financial year and published year to date figures upto the third quarter ended 31 December 2025. 5 The Company's business falls within a single segment in terms of the Indian Accounting Standard 108, 'Operating Segments'. 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. The certificate of incorporation has been received by the subsidiary on 13.07.2023. During the quarter, 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 June 30, 2026 amounts to < 34.46 crores (previous year: < 34.46 crores). During the quarter, the company has also advanced Secured Loan amounting to < 6.42 (previous year: < 12.75 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 June 30, 2026 amounts to< 34.46 crores (previous year:< 28.04 crores). The first & second installment of Interest on the above loan were due on 31st December 2025 and 30th June 2026, however, the same have not been paid by the subsidiary. The total amount oflnterest Due on the above loan amounts to 2.77 crores (previous year: 2.08 crores). 7 Previous period figures have been regrouped/reclassified to align with the current year classification, wherever required. For and on behalf of the Board of Directors Place: New Delhi Kumar Shanker Date: 13 August 2026 Managing Director IND I A PSMG &ASSOCIATES CHARTERED ACCOUNTANTS Head Office Flat no.204, II Floor Competent House, F-14 Middle Circle, Connaught Place, Delhi-110001 Email: info@psmg.co.in Independent Auditor's Review Report on Unaudited Quarterly Standalone Financial Results for the period ended 30th June 2026 of Indraprastha Gas Limited pursuant to Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, as amended. The Board of Directors Indraprastha Gas Limited Delhi 1. We have reviewed the accompanying statement of unaudited standalone financial results ("the Statement") of Indraprastha Gas Limited ("the Company") for the quarter ended 30th June 2026, being submitted by the Company pursuant to Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, as amended ("Listing Obligations"). 2. The Statement which is the responsibility of the Company's Management and approved by the Board of Directors, has been prepared in accordance with the recognition and measurement principles laid down in the Indian Accounting Standard 34 "Interim Financial Repmiing" ("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 Securities and Exchange Board of India (Listing Obligations and Disclosure Requirements) Regulations, 2015, as amended ("Listing Regulations"). Our responsibility is to issue a repmi on the Statement based on our review. 3. We conducted our review of the Statement in accordance with the Standard on Review Engagement (SRE) 2410 'Review ofI nterim Financial Information performed by the Independent Auditor of the Entity', issued by the Institute of Chartered Accountants of India. This standard requires that we plan and perform the review to obtain moderate assurance as to whether the Statement is free of material missta.te m [Showing first 8,000 characters — download PDF for full document]