Integrated Filing — IndAS



General information about company

Scrip Code 500110
NSE Symbol CHENNPETRO
MSEI Symbol NOTLISTED
ISIN INE178A01016
Name of company Chennai Petroleum Corporation Limited
Type of company Main Board
Class of security Equity
Date of start of financial year 01-Apr-2025
Date of end of financial year 31-Mar-2026
Date of board meeting when results were approved 25-Jul-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 17-Jul-2025
Description of presentation currency INR (in Actuals)
Reporting Type Quarterly
Reporting Quarter First quarter
Nature of report standalone or consolidated Consolidated
Whether results are audited or unaudited for the quarter ended Unaudited
Whether results are audited or unaudited for the Year to date for current period ended/year ended
Segment Reporting Single segment
Description of single segment PETROLEUMn
Start date and time of board meeting 25-Jul-2025   12:30:00
End date and time of board meeting 25-Jul-2025   13:45:00
Whether cash flow statement is applicable on company
Type of cash flow statement
Declaration of unmodified opinion or statement on impact of audit qualification Declaration of unmodified opinion



Financial Results Ind-AS

Particulars 3 months/ 6 months ended (dd-mm-yyyy) Year to date figures for current period ended (dd-mm-yyyy)
A Date of start of reporting period 01-Apr-2025
B Date of end of reporting period 30-Jun-2025
C Whether results are audited or unaudited Unaudited
D Nature of report standalone or consolidated Consolidated
Part I Blue color marked fields are non-mandatory. For Consolidated Results, if the company has no figures for 3 months / 6 months ended, in such case zero shall be inserted in the said column.
1 Income
Revenue from operations 186834900000
Other income 92500000
Total income 186927400000
2 Expenses
(a) Cost of materials consumed 142091300000
(b) Purchases of stock-in-trade 317800000
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade -831600000
(d) Employee benefit expense 1323400000
(e) Finance costs 370400000
(f) Depreciation, depletion and amortisation expense 1509100000
(f) Other Expenses
1 Excise Duty 38712600000 38712600000
2 Other Expenses 4235000000 4235000000
Total other expenses 42947600000
Total expenses 187728000000
3 Total profit before exceptional items and tax -800600000
4 Exceptional items 0
5 Total profit before tax -800600000
6 Tax expense
7 Current tax 0
8 Deferred tax -234800000
9 Total tax expenses -234800000
10 Net movement in regulatory deferral account balances related to profit or loss and the related deferred tax movement 0
11 Net Profit Loss for the period from continuing operations -565800000
12 Profit (loss) from discontinued operations before tax 0
13 Tax expense of discontinued operations 0
14 Net profit (loss) from discontinued operation after tax 0
15 Share of profit (loss) of associates and joint ventures accounted for using equity method 164800000
16 Total profit (loss) for period -401000000
17 Other comprehensive income net of taxes 66300000
18 Total Comprehensive Income for the period -334700000
19 Total profit or loss, attributable to
Profit or loss, attributable to owners of parent 0
Total profit or loss, attributable to non-controlling interests 0
20 Total Comprehensive income for the period attributable to
Comprehensive income for the period attributable to owners of parent
Total comprehensive income for the period attributable to owners of parent non-controlling interests
21 Details of equity share capital
Paid-up equity share capital 1489100000
Face value of equity share capital 10
27 Details of debt securities
22 Reserves excluding revaluation reserve
23 Earnings per share
i Earnings per equity share for continuing operations
Basic earnings (loss) per share from continuing operations -2.69
Diluted earnings (loss) per share from continuing operations -2.69
ii Earnings per equity share for discontinued operations
Basic earnings (loss) per share from discontinued operations 0
Diluted earnings (loss) per share from discontinued operations 0
ii Earnings per equity share
Basic earnings (loss) per share from continuing and discontinued operations -2.69
Diluted earnings (loss) per share from continuing and discontinued operations -2.69
24 Debt equity ratio 0.0048
25 Debt service coverage ratio 0.0185
26 Interest service coverage ratio 0.0336
27 Disclosure of notes on financial results Textual Information(1)



Disclosure of notes on financial results

Textual Information(1) Notes to Consolidated Financial Results: n n1. The above results have been reviewed and recommended by the Audit Committee and approved by the . nBoard of Directors at the respective meetings held on 25th July 2025. n2. The Financial Results have been reviewed by the Statutory Auditor as required under regulation 33 and 52 of nthe SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015. n3. The Company operates only in one segment, Petroleum Sector. Accordingly, reporting is done on a single nsegment basis. n4. Investments in Joint Ventures and an associate are consolidated as per Equity method. n5. Figures of the Quarter ended March 31, 2025 are the balancing figures between the audited figures of the financial year and the published year-to-date figures upto the third quarter of the financial year 2024-25. n6. Figures for the previous periods have been re-grouped wherever necessary. n7. The above results are available on the websites of NSE and BSE at www.nseindia.com and www.bseindia.com nrespectively and on the company's website at www.cpcl.co.in



Remarks

Debt equity ratio
Debt service coverage ratio
Interest service coverage ratio


Format for Reporting Segmenet wise Revenue, Results and Capital Employed along with the company results

Particulars 3 months/ 6 month ended (dd-mm-yyyy) Year to date figures for current period ended (dd-mm-yyyy)
Date of start of reporting period 01-Apr-2025
Date of end of reporting period 30-Jun-2025
Whether accounts are audited or unaudited Unaudited
Nature of report standalone or consolidated Consolidated
1 Segment Revenue (Income)
(net sale/income from each segment should be disclosed)
Total Segment Revenue
Less: Inter segment revenue
Revenue from operations
2 Segment Result
Profit (+) / Loss (-) before tax and interest from each segment
Total Profit before tax
i. Finance cost
ii. Other Unallocable Expenditure net off Unallocable income
Profit before tax
3 (Segment Asset - Segment Liabilities)
Segment Asset
Total Segment Asset
Un-allocable Assets null null
Net Segment Asset null null
4 Segment Liabilities
Segment Liabilities
Total Segment Liabilities
Un-allocable Liabilities null null
Net Segment Liabilities null null
Disclosure of notes on segments



Other Comprehensive Income

Particulars 3 months/ 6 months ended (dd-mm-yyyy) Year to date figures for current period ended (dd-mm-yyyy)
A Date of start of reporting period 01-Apr-2025
B Date of end of reporting period 30-Jun-2025
C Whether results are audited or unaudited Unaudited
D Nature of report standalone or consolidated Consolidated
Other comprehensive income [Abstract]
1 Amount of items that will not be reclassified to profit and loss
1 Amount of items that will not be reclassified to profit and loss 93800000 93800000
Total Amount of items that will not be reclassified to profit and loss 93800000
2 Income tax relating to items that will not be reclassified to profit or loss 27500000
3 Amount of items that will be reclassified to profit and loss
Total Amount of items that will be reclassified to profit and loss
4 Income tax relating to items that will be reclassified to profit or loss 0
5 Total Other comprehensive income 66300000





Details of Impact of Audit Qualification

Whether results are audited or unaudited Unaudited
Declaration of unmodified opinion or statement on impact of audit qualification Declaration of unmodified opinion
Auditor's opinion
Declaration pursuant to Regulation 33 (3) (d) of SEBI (LODR) Regulation, 2015: The company declares that its Statutory Auditor/s have issued an Audit Report with unmodified opinion for the period on Standalone results Yes
Sr No. Audit firm's name Whether the firm holds a valid peer review certificate issued by Peer Review Board of ICAI Certificate valid upto
1 MS. RGN PRICE & CO Yes 31-Mar-2028