• Sudeshna Dutta
• Dr. Jayant Kumar Chakraborty

GAIL establishes itself as a leading financial player in the Indian energy industry, showcasing remarkable performance in terms of revenue expansion, liquidity, and leverage. This strong performance exceeds that of other companies in the same industry. In addition, GAIL prioritises regulatory compliance by strictly complying to rigorous standards established by ICAI, MoF, and PNGRB. The dedication to transparency and conformity to the law preserves the trust of stakeholders and guarantees ethical financial activities. Nevertheless, although the industry consistently generates money, as indicated by an ANOVA analysis, GAIL still has potential for enhancement. By implementing cost optimisation strategies, improving operational efficiency, and pursuing strategic revenue diversification projects, the company can boost its financial health by increasing profitability ratios such as ROE and ROCE. Furthermore, GAIL can enhance its competitive advantage by strengthening its financial reporting transparency. Improving the transparency of information related to how income is recognised, long-term contracts, and regulatory compliance measures would instill higher levels of trust and assurance among investors and stakeholders. By executing these strategic measures, GAIL can establish its dominance as a financial frontrunner in the Indian energy sector and initiate a path of enduring expansion.

financial performance, regulatory compliance, profitability, revenue, benchmarking

"Comparative Analysis of Financial Metrics and Regulatory Compliance: A Case Study of GAIL (India) Ltd and Its Peers in the Indian Energy Industry", International Journal of Emerging Technologies and Innovative Research (www.jetir.org), ISSN:2349-5162, Vol.11, Issue 3, page no.d129-d142, March-2024, Available :http://www.jetir.org/papers/JETIR2403316.pdf

"Comparative Analysis of Financial Metrics and Regulatory Compliance: A Case Study of GAIL (India) Ltd and Its Peers in the Indian Energy Industry", International Journal of Emerging Technologies and Innovative Research (www.jetir.org | UGC and issn Approved), ISSN:2349-5162, Vol.11, Issue 3, page no. ppd129-d142, March-2024, Available at : http://www.jetir.org/papers/JETIR2403316.pdf