Integrated Filing — IndAS



General information about company
Scrip Code 530965
NSE Symbol IOC
MSEI Symbol NOTLISTED
ISIN INE242A01010
Name of company Indian Oil 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 14-Aug-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 01-Aug-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 Multi segment
Description of single segment
Start date and time of board meeting 14-Aug-2025   11:00:00
End date and time of board meeting 14-Aug-2025   14:00:00
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? No
There is no default in the payment of outstanding Loans / revolving facilities, Unlisted debt securities.



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 2186077000000
Other income 6131500000
Total income 2192208500000
2 Expenses
(a) Cost of materials consumed 966610200000
(b) Purchases of stock-in-trade 631005300000
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade 53295500000
(d) Employee benefit expense 29237100000
(e) Finance costs 19726700000
(f) Depreciation, depletion and amortisation expense 38427800000
(f) Other Expenses
1 Excise Duty 256371100000 256371100000
2 Impairment loss (including reversal of impairment loss) on Financial Assets 11500000 11500000
3 Net loss on de-recognition of financial asset 5100000 5100000
4 Other expenses 123469100000 123469100000
Total other expenses 379856800000
Total expenses 2118159400000
3 Total profit before exceptional items and tax 74049100000
4 Exceptional items 0
5 Total profit before tax 74049100000
6 Tax expense
7 Current tax 14756600000
8 Deferred tax 2406500000
9 Total tax expenses 17163100000
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 56886000000
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 56886000000
17 Other comprehensive income net of taxes 3290700000
18 Total Comprehensive Income for the period 60176700000
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 141212400000
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 4.13
Diluted earnings (loss) per share from continuing operations 4.13
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 4.13
Diluted earnings (loss) per share from continuing and discontinued operations 4.13
24 Debt equity ratio 0.0066
25 Debt service coverage ratio 0.0206
26 Interest service coverage ratio 0.0564
27 Disclosure of notes on financial results Textual Information(1)



Disclosure of notes on financial results
Textual Information(1) As per PDF attached. 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)
1 Petroleum Products 2058776500000 2058776500000
2 Petrochemicals 67641000000 67641000000
3 Gas 103092800000 103092800000
4 Other Business Activities 4317100000 4317100000
Total Segment Revenue 2233827400000
Less: Inter segment revenue 47750400000 47750400000
Revenue from operations 2186077000000
2 Segment Result
Profit (+) / Loss (-) before tax and interest from each segment
1 Petroleum Products 91379600000 91379600000
2 Petrochemicals -10200000 -10200000
3 Gas 504100000 504100000
4 Other Business Activities -3744600000 -3744600000
Total Profit before tax 88128900000
i. Finance cost 19726700000 19726700000
ii. Other Unallocable Expenditure net off Unallocable income -5646900000 -5646900000
Profit before tax 74049100000
3 (Segment Asset - Segment Liabilities)
Segment Asset
1 Petroleum Products 3451913900000 3451913900000
2 Petrochemicals 393544000000 393544000000
3 Gas 150434200000 150434200000
4 Other Business Activities 26067400000 26067400000
Total Segment Asset 4021959500000 4021959500000
Un-allocable Assets 764239300000 764239300000
Net Segment Asset 4786198800000 4786198800000
4 Segment Liabilities
Segment Liabilities
1 Petroleum Products 1368754300000 1368754300000
2 Petrochemicals 22597000000 22597000000
3 Gas 39508200000 39508200000
4 Other Business Activities 9113200000 9113200000
Total Segment Liabilities 1439972700000 1439972700000
Un-allocable Liabilities 1499280800000 1499280800000
Net Segment Liabilities 2939253500000 2939253500000
Disclosure of notes on segments Textual Information(2)



Text Block
Textual Information(2) As per PDF attached.



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 Amount of items that will not be reclassified to profit and loss 2944500000 2944500000
Total Amount of items that will not be reclassified to profit and loss 2944500000
2 Income tax relating to items that will not be reclassified to profit or loss 375500000
3 Amount of items that will be reclassified to profit and loss
1 Amount of items that will be reclassified to profit and loss 972100000 972100000
Total Amount of items that will be reclassified to profit and loss 972100000
4 Income tax relating to items that will be reclassified to profit or loss 250400000
5 Total Other comprehensive income 3290700000