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 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 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



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 2218490200000
Other income 5832500000
Total income 2224322700000
2 Expenses
(a) Cost of materials consumed 1094508000000
(b) Purchases of stock-in-trade 479048100000
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade 56173200000
(d) Employee benefit expense 30681100000
(e) Finance costs 20700500000
(f) Depreciation, depletion and amortisation expense 41786300000
(f) Other Expenses
1 Excise Duty 295083700000 295083700000
2 Impairment loss (including reversal of impairment loss) on Financial Assets -800000 -800000
3 Net loss on de-recognition of financial asset 5600000 5600000
4 Other expenses 130316700000 130316700000
Total other expenses 425405200000
Total expenses 2148302400000
3 Total profit before exceptional items and tax 76020300000
4 Exceptional items 0
5 Total profit before tax 76020300000
6 Tax expense
7 Current tax 16131600000
8 Deferred tax 3292000000
9 Total tax expenses 19423600000
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 56596700000
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 11484500000
16 Total profit (loss) for period 68081200000
17 Other comprehensive income net of taxes 6087500000
18 Total Comprehensive Income for the period 74168700000
19 Total profit or loss, attributable to
Profit or loss, attributable to owners of parent 68137100000
Total profit or loss, attributable to non-controlling interests -55900000
20 Total Comprehensive income for the period attributable to
Comprehensive income for the period attributable to owners of parent 74216200000
Total comprehensive income for the period attributable to owners of parent non-controlling interests -47500000
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 4.95
Diluted earnings (loss) per share from continuing operations 4.95
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 4.95
Diluted earnings (loss) per share from continuing and discontinued operations 4.95
24 Debt equity ratio 0.0065
25 Debt service coverage ratio 0.0229
26 Interest service coverage ratio 0.0616
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 Consolidated
1 Segment Revenue (Income)
(net sale/income from each segment should be disclosed)
1 Petroleum Products 2083565000000 2083565000000
2 Petrochemicals 67641000000 67641000000
3 Gas 103092800000 103092800000
4 Other Business Activities 11941800000 11941800000
Total Segment Revenue 2266240600000
Less: Inter segment revenue 47750400000 47750400000
Revenue from operations 2218490200000
2 Segment Result
Profit (+) / Loss (-) before tax and interest from each segment
1 Petroleum Products 90886600000 90886600000
2 Petrochemicals -10200000 -10200000
3 Gas 504100000 504100000
4 Other Business Activities -106100000 -106100000
Total Profit before tax 91274400000
i. Finance cost 20700500000 20700500000
ii. Other Unallocable Expenditure net off Unallocable income -16930900000 -16930900000
Profit before tax 87504800000
3 (Segment Asset - Segment Liabilities)
Segment Asset
1 Petroleum Products 3621570500000 3621570500000
2 Petrochemicals 393544000000 393544000000
3 Gas 150434200000 150434200000
4 Other Business Activities 151060500000 151060500000
Total Segment Asset 4316609200000 4316609200000
Un-allocable Assets 761519900000 761519900000
Net Segment Asset 5078129100000 5078129100000
4 Segment Liabilities
Segment Liabilities
1 Petroleum Products 1406755400000 1406755400000
2 Petrochemicals 22597000000 22597000000
3 Gas 39508200000 39508200000
4 Other Business Activities 17243200000 17243200000
Total Segment Liabilities 1486103800000 1486103800000
Un-allocable Liabilities 1607872400000 1607872400000
Net Segment Liabilities 3093976200000 3093976200000
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 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 2926400000 2926400000
Total Amount of items that will not be reclassified to profit and loss 2926400000
2 Income tax relating to items that will not be reclassified to profit or loss 403200000
3 Amount of items that will be reclassified to profit and loss
1 Amount of items that will be reclassified to profit and loss 3814700000 3814700000
Total Amount of items that will be reclassified to profit and loss 3814700000
4 Income tax relating to items that will be reclassified to profit or loss 250400000
5 Total Other comprehensive income 6087500000