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    Mahanagar Gas Limited

    MGL
    Oil, Gas & Consumable Fuels·23 Jul 2025
    Management Summary

    Mahanagar Gas reported strong financial performance in Q1 FY26 with significant QoQ growth in EBITDA and PAT, driven by overall gas sales volume increasing 9.61% YoY. The company also saw robust growth in its Industrial and Commercial segment. The merger with UEPL received NCLT approval, marking a key strategic milestone. However, CNG volume growth slowed, and the potential impact of new PNGRB tariffs remains a watch item.

    Highlights

    5
    • Overall average gas sales volume increased by 9.61% YoY to 4.229 mmscmd in Q1 FY26.

    • Industrial and Commercial sales volume saw a robust 26.09% YoY growth, reaching 0.679 mmscmd.

    • EBITDA from operations grew by 28% QoQ to INR 485 crores in Q1 FY26.

    • Net profit after tax increased by 29% QoQ to INR 324 crores.

    • The amalgamation of UEPL with MGL was approved by NCLT, expected to be effective by August 15, 2025.

    Concerns

    3
    • CNG sales volume growth slowed to 7.54% YoY in Q1 FY26, compared to higher growth in previous quarters, attributed to lower new vehicle additions and declining BEST volumes.

    • Operating expenses per unit were INR 6.6 per SCM in Q1 FY26, slightly higher than the typical range of INR 6-6.2.

    • Uncertainty regarding the full impact of PNGRB's zone-wise tariff implementation on margins.

    Key financials

    Single quarter

    06 metrics
    1. 01Overall Gas Sales Volume4.229 mmscmd+9.6%YoY
    2. 02CNG Sales Volume2.981 mmscmd+7.5%YoY
    3. 03Industrial & Commercial Sales Volume0.679 mmscmd+26.1%YoY
    4. 04EBITDA₹485 Cr+28.0%QoQ
    5. 05PAT₹324 Cr+29.0%QoQ

    Segment breakdown

    Unison Enviro Private Limited (UEPL)
    0.225 mmscmd Average Sales Volume0.204 mmscmd CNG Sales Volume₹16 Cr EBITDA
    MGL Consolidated
    4.455 mmscmd Total Gas Volume Sales
    MGL GA-1
    1.9 mmscmd Volume
    MGL GA-2
    2 mmscmd Volume
    MGL GA-3
    0.324 mmscmd Volume
    List

    Capital allocation

    2
    high confidence
    CategoryHeadline
    Capex

    ₹1,100 crores

    through debt and equity both for CBG project

    M&A

    Unison Enviro Private Limited (UEPL)

    merger · closed

    Guidance & targets

    15
    CategoryTargetPriority
    Capex
    MGL core business CAPEX (MGL + UEPL)
    INR 1,100-1,300 crores
    High
    Capex
    GA-3 CAPEX
    INR 200 crores
    High
    Project Completion
    IBC (battery venture) first phase completion
    April to June next year
    High
    Investment
    IBC (battery venture) MGL balance investment
    INR 300+ crores
    High
    Investment
    CBG project MGL equity investment
    INR 130 crores
    High
    Merger Completion
    UEPL amalgamation effectiveness
    by August 15
    High
    CNG Infrastructure
    New CNG station additions (MGL + Unison)
    80 stations
    High
    CNG Infrastructure
    Large CNG stations (Sion, Wadala) commissioning
    7-8 months
    High
    Volume Growth
    MGL Volume Growth
    high single-digit
    Medium
    Volume Growth
    UEPL Volume Growth
    30%
    High
    Volume Growth
    GA-3 Volume Growth
    15-20%
    Medium
    Volume Growth
    GA-3 Volume Growth (alternative)
    30%
    Low
    Profitability
    EBITDA per SCM
    INR 9.5
    Medium
    Regulatory Impact
    PNGRB tariff impact on CNG
    INR 0.60-0.70 per kg
    Medium
    LNG Infrastructure
    Mahanagar LNG (MLPL) stations
    6-7 stations
    High

    What to watch in Q2 FY26

    5

    UEPL amalgamation completion

    next quarter
    CurrentNCLT approved, pending ROC filing
    TargetEffective by August 15, 2025, with consolidated reporting

    Why it matters

    Consolidation of UEPL operations will impact MGL's overall financials and operational scale.

    So, in our view, everything should get over by 15th of August, and you will see Quarter 2 as single entity for MGL and UEPL, okay?

    Risks & concerns

    3
    RiskSeverity

    CNG volume growth slowdown

    Q1 FY26 CNG sales volume growth of 7.54% YoY was lower than previous quarters, attributed to higher new car prices and declining BEST volumes.Management acknowledged

    medium

    PNGRB zone-wise tariff implementation

    Potential impact of INR 0.60-0.70 per kg on CNG, with management indicating ability to pass on some costs and leverage existing margin buffers.Management acknowledged

    medium

    Variation in APM gas allocation

    Management noted past variations in APM allocation but expressed confidence in being well-covered by LNG term contracts and HPHT gas.Management acknowledged

    low

    Q&A highlights

    8

    “APM, this quarter, domestic is 100%, as you are aware. As far as CNG is concerned, 37% of the total CNG volume were catered through APM gas. New well gas was roughly 0.5 million.”

    Clarified the mix of gas sources for CNG and domestic segments, which impacts cost structure.

    asked by Probal Sen

    2 min read6 chapters

    Detailed Narrative

    01

    Robust Q1 FY26 Financial Performance

    Mahanagar Gas reported a strong Q1 FY26 with overall average gas sales increasing by 9.61% YoY to 4.229 mmscmd. This volume growth translated into a 28% QoQ rise in EBITDA from operations to INR 485 crores and a 29% QoQ increase in Net Profit After Tax to INR 324 crores. The EBITDA per SCM, excluding a one-time📎 trade margin reversal, remained stable at INR 10, consistent with Q4 FY25.

    02

    Strategic UEPL Amalgamation Approved

    The National Company Law Tribunal (NCLT) approved the scheme of amalgamation of Unison Enviro Private Limited (UEPL) with Mahanagar Gas Limited on July 9, 2025, with February 1, 2024, as the appointed date. This merger is expected to become effective by August 15, 2025, upon filing with the ROC. Management anticipates tax benefits from unabsorbed depreciation and faster eligibility for depreciation on UEPL's capital expenditure post-merger.

    03

    Mixed Trends in Volume Growth

    While overall gas sales grew, CNG sales volume growth slowed to 7.54% YoY in Q1 FY26, compared to higher rates in previous quarters. This deceleration was attributed to a decline in new vehicle additions, partly due to increased car prices, and a reduction in volumes from BEST buses (down from 125,000 Kgs/day last year to 98,000 Kgs/day). Conversely, the Industrial and Commercial segment showed strong growth of 26.09% YoY, reaching 0.679 mmscmd.

    04

    Significant Capital Expenditure Plans

    MGL plans substantial CAPEX, with INR 1,100-1,300 crores earmarked for core business expansion (MGL and UEPL) over the next two years. This includes INR 300-350 crores for adding 80 new CNG stations and INR 250-300 crores for steel trunk lines. Additionally, MGL is investing INR 350-380 crores (40% stake) in the first phase of an IBC (battery venture) project and INR 130 crores as equity in a CBG project, with the latter having an overall cost of INR 600-650 crores.

    05

    Gas Sourcing and Margin Management

    In Q1 FY26, domestic APM gas accounted for 100% of domestic supply and 37% of total CNG volume, with approximately 0.5 mmscmd from new well gas. Despite fluctuations in Henry Hub prices, the average cost of gas per unit remained flat, as a reduction in APM allocation was offset by lower rates of other gases. Management expects EBITDA per SCM to be around INR 9.5 by year-end FY26, acknowledging potential impacts from PNGRB's zone-wise tariff of INR 0.60-0.70 per kg on CNG, which they believe can be partially passed on to customers.

    06

    Network Expansion and Future Growth Drivers

    MGL continues to expand its infrastructure, connecting 16,348 domestic households and laying 79.08 km of pipelines in Q1 FY26. The company aims to add 80 new CNG stations this year across MGL and UEPL geographies. Mahanagar LNG Limited (MLPL) plans to add 6-7 LNG stations by year-end, and two large CNG stations in Sion and Wadala are expected to be commissioned within 7-8 months. UEPL is projected to achieve 30% volume growth annually for the next 2-3 years, while GA-3 is targeted for 15-20% growth in FY26-27.

    This is an AI-generated summary of a publicly available earnings call transcript. It is for informational purposes only and does not constitute investment advice, a recommendation, or an endorsement. inve.money is not a SEBI-registered investment advisor. Please consult a qualified financial advisor before making any investment decisions.