Summary of Key Information:

Reporting Period (Quarter/Year): Quarter ended June 30, 2026 (Q1 FY27)

Nature of Filing / Announcement: Outcome of Board Meeting under Regulation 30 of SEBI LODR

Audit Opinion:

Limited Review Report - No modified opinion but several emphasis of matter paragraphs highlighting significant concerns about recoverability of investments and loans.

Auditor's Comment: The auditors drew attention to multiple issues affecting earnings quality and potential recoverability concerns, though management considers amounts recoverable.

Key Financial Highlights [₹ Million]:

Standalone Results:

Revenue from Operations: ₹3,547.48 million (Q1 FY26: ₹2,854.78 million | YoY: +24.3%)

Total Income: ₹3,600.27 million

Net Profit: ₹343.20 million (Q1 FY26: ₹142.77 million | YoY: +140.4%)

EPS: ₹8.36 (Face Value ₹10 each)

Other Equity: Not Specified

Cash and Cash Equivalents: Not Specified

Debt: Not Specified

Consolidated Results:

Revenue from Operations: ₹3,547.48 million (Q1 FY26: ₹2,854.78 million | YoY: +24.3%)

Total Income: ₹3,600.27 million

Net Profit: ₹338.09 million (Q1 FY26: ₹139.21 million | YoY: +142.9%)

Attribution: Owner of Parent ₹338.09 million, Non-Controlling Interests ₹(0.00) million

EPS: ₹8.23 (Face Value ₹10 each)

Other Equity: ₹9,564.76 million (as of March 31, 2026)

Cash and Cash Equivables: Not Specified

Debt: Not Specified

Segment-wise Performance:

The company operates in a single segment - selling and distribution of natural gas.

Volume Performance (mmscm):

  • Total Volume: 58.94 (Q1 FY26: 54.80 | +8% YoY)
  • CNG: 39.33 (Q1 FY26: 32.35 | +22% YoY)
  • PNG Industrial & Commercial: 17.27 (Q1 FY26: 20.29 | -15% YoY)
  • PNG Domestic: 2.33 (Q1 FY26: 2.16 | +8% YoY)

Net Revenue from Operations: ₹3,258.51 million (Q1 FY26: ₹2,624.97 million | +24% YoY)

EBITDA: ₹670.52 million (Q1 FY26: ₹341.01 million | +96.6% YoY)

EBITDA Margin: 21% (Q1 FY26: 13%)

EBITDA/SCM: ₹11.38 (Q1 FY26: ₹6.22)

Corporate Actions:

Dividend: Recommended dividend of ₹1.50 per fully paid equity share (15% on face value of ₹10) for FY26, with Record Date fixed on September 11, 2026.

IPO Proceeds Utilization: Board approved extension of timeline for utilization of unutilized IPO proceeds up to March 31, 2028.

  • Total IPO proceeds: ₹4,957.59 million
  • Utilized as of June 30, 2026: ₹3,370.42 million
  • Unutilized amount: ₹1,587.17 million (dedicated to CGD network development in Namakkal and Tiruchirappalli, Tamil Nadu)

Other Significant Information:

Investment Concerns (Highlighted by Auditors):

1. Investment of ₹44.50 million in CRPS of Farm Gas Private Limited (Associate) - ₹27.90 million CRPS + ₹6.53 million dividend overdue

2. Advances of ₹102.10 million (loan) + ₹16.3 million (operational expenses) to Farm Gas Private Limited - not compliant with Sections 177 and 188 of Companies Act, 2013

3. Investment of ₹37.35 million in CRPS of Venuka Polymers Private Limited (Joint Venture) - ₹22.35 million CRPS + ₹5.28 million dividend overdue

4. Loan of ₹95.47 million + other receivables ₹7.20 million from Ni-Hon Cylinders Pvt. Ltd. (Joint Venture) - impairment provision of ₹50.94 million recognized in FY26, legal proceedings initiated

Operational Developments:

  • Added 3,328 domestic PNG customers, 93 commercial customers, 5 industrial customers
  • Commissioned 3 new CNG stations
  • Signed MoU with Tamil Nadu State Transport Corporation for captive CNG station development
  • Sourced 6,294 SCMD of Compressed Bio-Gas under CBG-CGD Synchronization Scheme

Entities in Consolidation:

  • Holding: IRM Energy Limited
  • Subsidiary: SKI-Clean Energy Private Limited
  • Associate: Farm Gas Private Limited
  • Joint Controlled Entities: Venuka Polymers Private Limited, Ni-Hon Cylinders Private Limited