📉 The Financial Deep Dive
The Numbers:
- Q3 FY26 Revenue: ₹4,488.71 Cr (YoY +8.35%)
- Q3 FY26 Standalone PAT: ₹358.57 Cr (YoY +25.45%)
- Q3 FY26 Standalone EBITDA: ₹472.52 Cr (YoY +31.34%)
- Q3 FY26 EBITDA Margin: 12% (vs 10% YoY)
- Q3 FY26 Consolidated PAT: ₹392.01 Cr (YoY +20.46%)
- Total Volumes: 867.18 M SCM (YoY +3%)
- Nine Months FY26 Standalone Revenue: ₹13,261.20 Cr (YoY +9.47%)
- Nine Months FY26 Standalone PAT: ₹1,087.02 Cr (YoY -2.79%)
- Nine Months FY26 Consolidated PAT: ₹1,204.76 Cr (YoY -4.37%)
The Quality:
Indraprastha Gas Limited (IGL) delivered a strong performance in the third quarter of FY26, marked by a significant 25.45% year-on-year increase in standalone Profit After Tax (PAT) to ₹358.57 Crores. This was supported by an 8.35% rise in revenue from operations to ₹4,488.71 Crores and a substantial 31.34% jump in standalone EBITDA to ₹472.52 Crores. Crucially, the EBITDA margin improved by 200 basis points YoY, reaching 12% from 10%, indicating enhanced operational efficiency or better pricing power. Total volumes grew by 3% YoY to 867.18 Million Standard Cubic Meters (SCM), with both CNG and PNG segments showing positive growth of 3% and 4% respectively. Consolidated PAT also mirrored this strength, climbing 20.46% YoY to ₹392.01 Crores.
However, the broader nine-month picture presents a more complex scenario. Standalone revenue from operations for the nine months ended December 31, 2025, rose by 9.47% YoY to ₹13,261.20 Crores. Yet, standalone PAT saw a decline of 2.79% YoY to ₹1,087.02 Crores from ₹1,118.36 Crores in the corresponding period last year. Similarly, consolidated PAT for the nine months decreased by 4.37% YoY to ₹1,204.76 Crores. The company also recognized an impact of ₹28.29 Crores (standalone) related to the implementation of new Labour Codes from November 21, 2025.
The Grill:
A significant point of contention and a key risk for IGL is the contingent liability amounting to ₹330.73 Crores (excluding interest) demanded by the Delhi Development Authority (DDA) for increased license fees up to March 2016. IGL is actively contesting this demand in the High Court of Delhi, making its resolution a critical factor for future financials. Additionally, the incorporation of a subsidiary, IGL Genesis Technologies Limited, with an investment of ₹34.46 Crores and a secured loan of ₹28.04 Crores, signals strategic diversification or expansion initiatives that warrant investor attention.
Risks & Outlook:
Specific Risks: The primary risk is the unresolved DDA license fee demand, which, if unfavorably decided, could lead to a substantial financial burden. The year-on-year decline in PAT for the nine-month period suggests underlying pressures or cost escalations that need to be monitored. The impact of new Labour Codes also introduces a minor cost factor.
The Forward View: Investors will be closely watching the outcome of the legal proceedings with the DDA. Sustaining the Q3 momentum in terms of volume growth and margin expansion will be crucial for the company's full-year financial performance. The strategic direction and performance of the newly formed subsidiary will also be a key area to observe in the coming quarters.