Petronet LNG Limited — Quarter and year ended 31 March 2026
| Particulars | Quarter Ended | Year Ended |
|---|---|---|
| 31-Mar-26 Audited | 31-Dec-25 Un-Audited | |
| 1 Revenue | ||
| Revenue from operations | 9,442.09 | 11,163.83 |
| Other income | 200.16 | 215.83 |
| Total Income | 9,642.25 | 11,379.66 |
| 2 Expenses | ||
| Cost of materials consumed | 7,746.04 | 9,537.85 |
| Employee benefits expense (Refer Note 5) | 56.58 | 92.84 |
| Finance costs | 61.54 | 55.91 |
| Depreciation and amortisation expense | 205.47 | 214.95 |
| Impairment Loss / (Reversal) – Net (Refer Note 3) | (495.79) | 158.53 |
| Other expenses | 273.44 | 175.77 |
| Total Expenses | 7,847.28 | 10,235.85 |
| 3 Profit before exceptional items and tax (1-2) | 1,794.97 | 1,143.81 |
| 4 Exceptional Items | – | – |
| 5 Profit before tax (3-4) | 1,794.97 | 1,143.81 |
| 6 Tax expense: | ||
| – Current tax (Including previous years) | 329.00 | 319.00 |
| – Deferred tax | 127.92 | (23.48) |
| Total tax expense | 456.92 | 295.52 |
| 7 Profit after tax (5-6) | 1,338.05 | 848.29 |
| 8 Other comprehensive income (OCI) | ||
| Items that will not be reclassified to profit or loss | ||
| – Remeasurement Gain / (Loss) on defined benefit plans | 2.18 | (10.36) |
| – Income tax effect | (0.55) | 2.61 |
| – Fair value gain of Equity Instruments | 0.86 | – |
| – Income tax effect | (0.13) | – |
| Total other comprehensive income for the year / period | 2.36 | (7.75) |
| 9 Total comprehensive income for the year / period (7+8) | 1,340.41 | 840.54 |
| 10 Paid-up Share Capital (Face value of Rs. 10/- each) | 1,500.00 | 1,500.00 |
| 11 Other Equity | ||
| 12 Net Worth | ||
| 13 Earnings per equity share (Face value of Rs. 10/- each) | ||
| – Basic (Rs.) | 8.92 | 5.66 |
| – Diluted (Rs.) | 8.92 | 5.66 |
| Particulars | As at 31-Mar-26 Audited | As at 31-Mar-25 Audited |
|---|---|---|
| A ASSETS | ||
| Non-current assets | ||
| Property, plant and equipment | 7,610.99 | 7,116.09 |
| Capital work-in-progress | 2,497.14 | 1,641.79 |
| Other intangible assets | 11.62 | 6.70 |
| Right of Use assets | 1,425.88 | 1,713.17 |
| Financial assets | ||
| (i) Investments | 181.82 | 180.96 |
| (ii) Loans | 25.49 | 23.98 |
| (iii) Other financial assets | 1,319.27 | 406.06 |
| Non current tax assets | 31.71 | 114.11 |
| Other non-current assets | 1,184.75 | 401.96 |
| Total Non-Current Assets (A) | 14,288.67 | 11,604.82 |
| B Current assets | ||
| Inventories (Refer Note 4) | 907.20 | 1,204.42 |
| Financial assets | ||
| (i) Investments | – | 1,041.89 |
| (ii) Trade receivables | 1,039.41 | 3,266.89 |
| (iii) Cash and cash equivalents | 1,858.93 | 775.64 |
| (iv) Bank balances other than cash and cash equivalents | 8,252.34 | 8,323.32 |
| (v) Other financial assets | 472.60 | 445.47 |
| Other current assets | 56.08 | 138.48 |
| Total Current Assets (B) | 12,586.56 | 15,196.11 |
| Total Assets (A+B) | 26,875.23 | 26,800.93 |
| C EQUITY AND LIABILITIES | ||
| Equity | ||
| Equity share capital | 1,500.00 | 1,500.00 |
| Other equity | 20,219.66 | 17,882.38 |
| Total Equity (C) | 21,719.66 | 19,382.38 |
| D Liabilities | ||
| Non-current liabilities | ||
| Financial liabilities | ||
| (i) Lease liabilities | 1,862.60 | 2,176.35 |
| Provisions – Non current | 111.45 | 83.30 |
| Deferred tax liabilities (net) | 621.73 | 593.79 |
| Other non-current liabilities | 339.94 | 505.66 |
| Total Non-Current Liabilities (D) | 2,935.72 | 3,359.10 |
| E Current liabilities | ||
| Financial liabilities | ||
| (i) Lease liabilities | 478.86 | 480.23 |
| (ii) Trade payables | ||
| – total outstanding dues of micro and small enterprises | 5.40 | 3.91 |
| – total outstanding dues of creditors other than micro and small enterprises | 728.88 | 2,558.12 |
| (iii) Other financial liabilities | 514.50 | 264.27 |
| Other current liabilities | 341.01 | 597.32 |
| Provisions – Current | 151.20 | 155.60 |
| Total Current Liabilities (E) | 2,219.85 | 4,059.45 |
| F Total Liabilities (F=D+E) | 5,155.57 | 7,418.55 |
| Total Equity and Liabilities (C+F) | 26,875.23 | 26,800.93 |
| Particulars | Year Ended 31-Mar-26 | Year Ended 31-Mar-25 |
|---|---|---|
| A. Cash flow from operating activities | ||
| Net Profit before tax | 5,157.55 | 5,275.18 |
| Adjustment for: | ||
| Depreciation and amortisation | 838.16 | 806.21 |
| Loss on sale / write off of property, plant and equipment (net) | 2.66 | 0.66 |
| Profit on sale / fair valuation of current Investment (Net) | (43.64) | (40.21) |
| Finance cost | 237.38 | 258.04 |
| Foreign exchange loss on restatement of financial liabilities (net) | 199.82 | 58.97 |
| Interest Income | (770.75) | (701.97) |
| Dividend Income | (31.64) | (42.73) |
| Bad Debts / Waiver of UoP dues | 120.64 | 183.71 |
| Provision for expected credit loss on trade receivables (net) | (162.33) | 111.13 |
| Operating profit before working capital changes | 5,547.85 | 5,908.99 |
| Movements in working capital :- | ||
| (Increase)/ Decrease in loans | (1.52) | (0.24) |
| (Increase)/ Decrease in inventories | 297.21 | 261.01 |
| (Increase)/ Decrease in trade receivables | 2,269.17 | 64.36 |
| (Increase)/ Decrease in other financial assets | (31.67) | 14.91 |
| (Increase)/ Decrease in other assets | (23.35) | (49.64) |
| Increase / (Decrease) in trade payables | (1,827.75) | (302.53) |
| Increase / (Decrease) in other financial liabilities | 132.18 | 24.16 |
| Increase / (Decrease) in provisions | 15.56 | 7.82 |
| Increase / (Decrease) in other liabilities | (422.02) | (192.87) |
| Cash Generated from/ (used in) operations | 5,955.66 | 5,735.97 |
| Less: Income Tax Paid (net of refunds) | (1,202.60) | (1,338.27) |
| Net Cash generated from /(used in) operating activities (A) | 4,753.06 | 4,397.70 |
| B. Cash flow from investing activities | ||
| Purchase of property, plant and equipment and capital work in progress | (2,511.84) | (1,451.79) |
| Proceeds from sale of property, plant and equipment | 0.14 | 0.14 |
| Purchase of intangible assets | (7.26) | (5.11) |
| Dividend Received | 31.64 | 40.50 |
| Net proceeds / (purchase) of investments | 1,085.52 | (1,001.67) |
| Investment in share of subsidiary company | – | (0.43) |
| Interest received | 767.72 | 559.02 |
| Net movement in fixed deposits | (835.95) | (1,330.00) |
| Net Cash Generated from / (Used In) Investing Activities (B) | (1,470.03) | (3,189.34) |
| C. Cash Flow from Financing Activities | ||
| Interest Payments | (9.31) | (9.55) |
| Dividend paid | (1,500.00) | (1,500.00) |
| Lease Liability paid | (690.43) | (642.07) |
| Net Cash generated from / (used in) Financing Activities (C) | (2,199.74) | (2,151.62) |
| Net Increase/(Decrease) in Cash and Cash Equivalents (A+B+C) | 1,083.29 | (943.26) |
| Cash and cash equivalents at the beginning of the year | 775.64 | 1,718.90 |
| Balance at the end of the year | 1,858.93 | 775.64 |
| No. | Notes |
|---|---|
| 6 | The Board of Directors has recommended Final Dividend of Rs 3 per equity share (Face Value of Rs 10/- per equity share) at their meeting held on 04th May 2026. |
| 7 | The figures for the quarter ended 31st March 2026 and 31st March 2025 represent the difference between the audited figures in respect of the full financial year and the unaudited published year-to-date figures upto the third quarter of the financial year, which were subjected to limited review. |
| 8 | Previous year / period figures have been regrouped and rearranged to make them comparable with current period figures. |
| Particulars | Quarter Ended | Year Ended |
|---|---|---|
| 31-Mar-26 (Audited) | 31-Dec-25 (Un-Audited) | |
| 1 Revenue | ||
| Revenue from operations | 9,442.09 | 11,163.83 |
| Other income | 200.21 | 213.55 |
| Total Income | 9,642.30 | 11,377.38 |
| 2 Expenses | ||
| Cost of materials consumed | 7,746.04 | 9,537.85 |
| Employee benefits expense (Refer Note 5) | 57.03 | 93.32 |
| Finance costs | 61.54 | 55.91 |
| Depreciation and amortisation expense | 205.47 | 214.95 |
| Impairment Loss / (Reversal) – Net (Refer Note 3) | (495.79) | 158.53 |
| Other expenses | 273.62 | 175.82 |
| Total Expenses | 7,847.91 | 10,236.38 |
| 3 Profit before exceptional items and tax (1-2) | 1,794.39 | 1,141.00 |
| 4 Exceptional Items | – | – |
| 5 Profit before tax (3-4) | 1,794.39 | 1,141.00 |
| 6 Tax expense: | ||
| Current tax (Including previous years) | 329.00 | 319.09 |
| Deferred tax | 127.80 | (23.59) |
| Total tax expense | 456.80 | 295.50 |