Integrated Filing — IndAS



General information about company
Scrip Code 500547
NSE Symbol BPCL
MSEI Symbol NOTLISTED
ISIN INE029A01011
Name of company BHARAT 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 13-Aug-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 05-Aug-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 13-Aug-2025   12:45:00
End date and time of board meeting 13-Aug-2025   15:35:00
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 1296146900000
Other income 7497100000
Total income 1303644000000
2 Expenses
(a) Cost of materials consumed 536861300000
(b) Purchases of stock-in-trade 407828200000
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade 13358600000
(d) Employee benefit expense 9074400000
(e) Finance costs 7577300000
(f) Depreciation, depletion and amortisation expense 18889600000
(f) Other Expenses
1 Excise Duty 170632400000 170632400000
2 Other Expenses 61612500000 61612500000
Total other expenses 232244900000
Total expenses 1225834300000
3 Total profit before exceptional items and tax 77809700000
4 Exceptional items -673800000
5 Total profit before tax 77135900000
6 Tax expense
7 Current tax 19992200000
8 Deferred tax 334500000
9 Total tax expenses 20326700000
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 56809200000
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 11581000000
16 Total profit (loss) for period 68390200000
17 Other comprehensive income net of taxes 13054800000
18 Total Comprehensive Income for the period 81445000000
19 Total profit or loss, attributable to
Profit or loss, attributable to owners of parent 68390200000
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 81445000000
Total comprehensive income for the period attributable to owners of parent non-controlling interests 0
21 Details of equity share capital
Paid-up equity share capital 42725800000
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 16.01
Diluted earnings (loss) per share from continuing operations 16.01
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 16.01
Diluted earnings (loss) per share from continuing and discontinued operations 16.01
24 Debt equity ratio 0.0044
25 Debt service coverage ratio 0.0179
26 Interest service coverage ratio 0.1875
27 Disclosure of notes on financial results



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 1295778900000 1295778900000
2 Exploration & Production of Hydrocarbons 368000000 368000000
Total Segment Revenue 1296146900000
Less: Inter segment revenue 0 0
Revenue from operations 1296146900000
2 Segment Result
Profit (+) / Loss (-) before tax and interest from each segment
1 Downstream Petroleum 80604700000 80604700000
2 Exploration & Production of Hydrocarbons 8192400000 8192400000
Total Profit before tax 88797100000
i. Finance cost 7577300000 7577300000
ii. Other Unallocable Expenditure net off Unallocable income -7497100000 -7497100000
Profit before tax 88716900000
3 (Segment Asset - Segment Liabilities)
Segment Asset
1 Downstream Petroleum 1683450700000 1683450700000
2 Exploration & Production of Hydrocarbons 282861200000 282861200000
Total Segment Asset 1966311900000 1966311900000
Un-allocable Assets 265783400000 265783400000
Net Segment Asset 2232095300000 2232095300000
4 Segment Liabilities
Segment Liabilities
1 Downstream Petroleum 810886600000 810886600000
2 Exploration & Production of Hydrocarbons 664400000 664400000
Total Segment Liabilities 811551000000 811551000000
Un-allocable Liabilities 525376200000 525376200000
Net Segment Liabilities 1336927200000 1336927200000
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 Items that will not be reclassified to profit or loss 3649200000 3649200000
Total Amount of items that will not be reclassified to profit and loss 3649200000
2 Income tax relating to items that will not be reclassified to profit or loss 707100000
3 Amount of items that will be reclassified to profit and loss
1 Items that will be reclassified to profit or loss 10112700000 10112700000
Total Amount of items that will be reclassified to profit and loss 10112700000
4 Income tax relating to items that will be reclassified to profit or loss 0
5 Total Other comprehensive income 13054800000