Integrated Filing — IndAS



General information about company
Scrip Code 500104
NSE Symbol HINDPETRO
MSEI Symbol LOTLISTED
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 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 Multi segment
Description of single segment
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



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 1201929900000
Other income 5073500000
Total income 1207003400000
2 Expenses
(a) Cost of materials consumed 365326400000
(b) Purchases of stock-in-trade 594185800000
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade 16698500000
(d) Employee benefit expense 9093900000
(e) Finance costs 8171100000
(f) Depreciation, depletion and amortisation expense 16042900000
(f) Other Expenses
1 Excise Duty 93676600000 93676600000
2 Other expenses (refer Note # 5 below) 47229200000 47229200000
Total other expenses 140905800000
Total expenses 1150424400000
3 Total profit before exceptional items and tax 56579000000
4 Exceptional items 0
5 Total profit before tax 56579000000
6 Tax expense
7 Current tax 11347700000
8 Deferred tax 3009200000
9 Total tax expenses 14356900000
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 42222100000
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 -1112800000
16 Total profit (loss) for period 41109300000
17 Other comprehensive income net of taxes 2361400000
18 Total Comprehensive Income for the period 43470700000
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 19.32
Diluted earnings (loss) per share from continuing operations 19.32
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 19.32
Diluted earnings (loss) per share from continuing and discontinued operations 19.32
24 Debt equity ratio 0.0098
25 Debt service coverage ratio 0.0268
26 Interest service coverage ratio 0.0754
27 Disclosure of notes on financial results Textual Information(1)



Disclosure of notes on financial results
Textual Information(1) 1. The 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. n n2. The 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. n n3.The Comptroller and Auditor General of India (C&AG) had conducted a supplementary audit of the Consolidated 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. n n4. The 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. n n5. Other Expenses for the period April - June, 2025, includes Rs. 73.35 Crore towards loss on account of foreign currency transactions and translations (April - June, 2024 : a gain of Rs. 27.94 Crore on account of foreign currency transactions and translations included in 'Other Income'). n n6. The 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.



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)
1 Downstream Petroleum 1201082600000 1201082600000
2 Others 1049800000 1049800000
Total Segment Revenue 1202132400000
Less: Inter segment revenue 202500000 202500000
Revenue from operations 1201929900000
2 Segment Result
Profit (+) / Loss (-) before tax and interest from each segment
1 Downstream Petroleum 61441000000 61441000000
2 Others -723800000 -723800000
Total Profit before tax 60717200000
i. Finance cost 8171100000 8171100000
ii. Other Unallocable Expenditure net off Unallocable income -2920100000 -2920100000
Profit before tax 55466200000
3 (Segment Asset - Segment Liabilities)
Segment Asset
1 Downstream Petroleum 1841235600000 1841235600000
2 Others 60206500000 60206500000
Total Segment Asset 1901442100000 1901442100000
Un-allocable Assets 0 0
Net Segment Asset 1901442100000 1901442100000
4 Segment Liabilities
Segment Liabilities
1 Downstream Petroleum 1314322100000 1314322100000
2 Others 32577200000 32577200000
Total Segment Liabilities 1346899300000 1346899300000
Un-allocable Liabilities 0 0
Net Segment Liabilities 1346899300000 1346899300000
Disclosure of notes on segments Textual Information(2)



Text Block
Textual Information(2) i. There are no reportable segments other than downstream petroleum, as per para 13 of Ind AS 108 on Reporting of Operating Segments. n nii. Segment Revenue comprises of the following: n a) Turnover n b) Subsidy / Grant from Government of India n c) Other Operating Revenues n niii. There are no geographical 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 Items that will not be reclassified to profit or loss (net of tax) 1626700000 1626700000
Total Amount of items that will not be reclassified to profit and loss 1626700000
2 Income tax relating to items that will not be reclassified to profit or loss 0
3 Amount of items that will be reclassified to profit and loss
1 Items that will be reclassified to profit or loss (net of tax) 734700000 734700000
Total Amount of items that will be reclassified to profit and loss 734700000
4 Income tax relating to items that will be reclassified to profit or loss 0
5 Total Other comprehensive income 2361400000