Integrated Filing — IndAS



General information about company
Scrip Code 500104
NSE Symbol HINDPETRO
MSEI Symbol NOTLISTED
ISIN INE094A01015
Name of company Hindustan 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 07-Aug-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 29-Jul-2025
Description of presentation currency INR (in Actuals)
Reporting Type Quarterly
Reporting Quarter First quarter
Nature of report standalone or consolidated Standalone
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 Downstream Petroleum Sector
Start date and time of board meeting 07-Aug-2025   14:30:00
End date and time of board meeting 07-Aug-2025   17:00:00
Whether cash flow statement is applicable on company
Type of cash flow statement
Declaration of unmodified opinion or statement on impact of audit qualification Not applicable
Whether the company has any related party?
Whether the company has entered into any Related Party transaction during the selected half year for which it wants to submit disclosure?
(I) We declare that the acceptance of fixed deposits by the bans/Non-Banking Finance Company are at the terms uniformly applicable/offered to all shareholders/public
(II) We declare that the scheduled commercial bank, as per RBI circular RBI/DBR/2015-16/19 dated March 03, 2016, has allowed additional interest of one per cent per annum, over and above the rate of interest mentioned in the schedule of interest rates on savings or a term deposits of banks staff and their exclusive associations as well as on deposits of Chairman, Chairman & Managing Director, Executive Director or such other Executives appointed for a fixed tenure.
Whether the company is a high value debt listed entity according to regulation 15 (1A)?
(a) If answer to above question is Yes, whether complying with proviso to regulation 23 (9), i.e., submitting RPT disclosures on the day of results publication?
(b) If answer to above question is No, please explain the reason for not complying.
Whether the updated Related Party Transactions (RPT) Policy (in compliance with Reg. 23 of SEBI LODR) has been uploaded on the website of the Company?
Latest Date on which RPT policy is updated
Indicate Company website link for updated RPT policy of the Company
Whether statement on deviation or variation for proceeds of public issue, rights issue, preferential issue, qualified institutions placement etc. is applicable to the company for the current quarter? No
No. of times funds raised during the quarter
Whether the disclosure for the Default on Loans and Debt Securities is applicable to the entity? Yes



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 Standalone
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 1201350600000
Other income 5225900000
Total income 1206576500000
2 Expenses
(a) Cost of materials consumed 365426700000
(b) Purchases of stock-in-trade 594256200000
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade 16089400000
(d) Employee benefit expense 8970900000
(e) Finance costs 7493400000
(f) Depreciation, depletion and amortisation expense 15491300000
(f) Other Expenses
1 Excise Duty 93676600000 93676600000
2 Other expenses 46913100000 46913100000
Total other expenses 140589700000
Total expenses 1148317600000
3 Total profit before exceptional items and tax 58258900000
4 Exceptional items 0
5 Total profit before tax 58258900000
6 Tax expense
7 Current tax 11347700000
8 Deferred tax 3202500000
9 Total tax expenses 14550200000
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 43708700000
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 0
16 Total profit (loss) for period 43708700000
17 Other comprehensive income net of taxes 2050000000
18 Total Comprehensive Income for the period 45758700000
19 Total profit or loss, attributable to
Profit or loss, attributable to owners of parent
Total profit or loss, attributable to non-controlling interests
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 21278200000
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 20.54
Diluted earnings (loss) per share from continuing operations 20.54
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 20.54
Diluted earnings (loss) per share from continuing and discontinued operations 20.54
24 Debt equity ratio 0.0101
25 Debt service coverage ratio 0.0281
26 Interest service coverage ratio 0.0822
27 Disclosure of notes on financial results Textual Information(1)



Disclosure of notes on financial results
Textual Information(1) 1.tThe Audit Committee has reviewed and recommended these results and the same have been subsequently approved by the Board of Directors in its meeting held on August 07, 2025. n2.tThe Financial Results have been reviewed by the Statutory Auditors as required under Regulation 33 and 52 of SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015. n3.tThe Comptroller and Auditor General of India (C&AG) had conducted a supplementary audit of the Standalone Financial Statements for the year ended March 31, 2025 under the Companies Act, 2013. C&AG has stated that on the basis of their audit, nothing significant has come to their knowledge which would give rise to any comment upon or supplement to Statutory Auditors' report for the year ended March 31, 2025. n4.tAverage Gross Refining Margin (GRM) during the period ended 30th June, 2025 was US $3.08 per BBL as against US $5.03 per BBL during the corresponding previous period. n5.tThe MoPNG, vide letter dated 30th April, 2020 had conveyed, inter alia, to Oil Marketing Companies (OMCs) that in case Market Determined Price (MDP) of LPG Cylinders is less than the Effective Cost to Consumer (ECC), OMCs will retain the difference in a separate buffer account for future adjustment. The Corporation has negative buffer of Rs. 13,042.56 Crore as on 30th June, 2025 (31st March, 2025 : Rs. 10,894.53 Crore & Rs. 2,443.71 Crore on 30th June, 2024). In the absence of authorisation from GOI, receivable and revenue to the extent of negative buffer has not been recognised. n6.tOther Expenses for the period April - June, 2025, includes Rs. 72.39 Crore towards loss on account of foreign currency transactions and translations (April - June, 2024 : a gain of Rs. 28.46 Crore on account of foreign currency transactions and translations included in 'Other Income'). n7.tThe figures for the quarter ended 31st March, 2025 represent the difference between the audited figures in respect of full financial year and the unaudited figures of nine months ended 31st December, 2024. n8.tSegment information is disclosed in Consolidated Financial Results. n9.tAdditional Disclosures as per SEBI (Listing Obligation and Disclosure Requirements) Regulations, 2015: Table n10.tPrevious period figures have been regrouped, wherever necessary. n



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 Standalone
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 Standalone
Other comprehensive income [Abstract]
1 Amount of items that will not be reclassified to profit and loss
1 Items that will not be reclassified to profit or loss 1906000000 1906000000
Total Amount of items that will not be reclassified to profit and loss 1906000000
2 Income tax relating to items that will not be reclassified to profit or loss 272600000
3 Amount of items that will be reclassified to profit and loss
1 Items that will be reclassified to profit or loss 556700000 556700000
Total Amount of items that will be reclassified to profit and loss 556700000
4 Income tax relating to items that will be reclassified to profit or loss 140100000
5 Total Other comprehensive income 2050000000





Format for Disclosing Outstanding Default on Loans and Debt Securities
Sr. No. Particulars Amount Remarks
1. Loans / revolving facilities like cash credit from banks / financial institutions
A Total amount outstanding as on date 260740000000
B Of the total amount outstanding, amount of default as on date 0
2. Unlisted debt securities i.e. NCDs and NCRPS
A Total amount outstanding as on date 0
B Of the total amount outstanding, amount of default as on date 0
3. Total financial indebtedness of the listed entity including short-term and long-term debt 509950000000