| 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 | 01-04-2025 |
| Date of end of financial year | 31-03-2026 |
| Date of board meeting when results were approved | 27-10-2025 |
| Date on which prior intimation of the meeting for considering financial results was informed to the exchange | 10-10-2025 |
| Description of presentation currency | INR |
| Level of rounding used in financial results | Lakhs |
| Reporting Type | Quarterly |
| Reporting Quarter | Second 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 | Unaudited |
| Segment Reporting | Multi segment |
| Description of single segment | |
| Start date and time of board meeting | 27-10-2025 13:15:00 |
| End date and time of board meeting | 27-10-2025 15:45:00 |
| Whether cash flow statement is applicable on company | Yes |
| Type of cash flow statement | Cash Flow Indirect |
| Declaration of unmodified opinion or statement on impact of audit qualification | Not applicable |
| 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 | 01-07-2025 | 01-04-2025 |
| B | Date of end of reporting period | 30-09-2025 | 30-09-2025 |
| C | Whether results are audited or unaudited | Unaudited | Unaudited |
| D | Nature of report standalone or consolidated | Consolidated | Consolidated |
| 1 | Income | ||
| Revenue from operations | 2,06,44,711.00 | 4,28,29,613.00 | |
| Other income | 64,433.00 | 1,22,758.00 | |
| Total income | 2,07,09,144.00 | 4,29,52,371.00 | |
| 2 | Expenses | ||
| (a) | Cost of materials consumed | 1,03,24,605.00 | 2,12,69,685.00 |
| (b) | Purchases of stock-in-trade | 46,51,966.00 | 94,42,447.00 |
| (c) | Changes in inventories of finished goods, work-in-progress and stock-in-trade | (4,89,314.00) | 72,418.00 |
| (d) | Employee benefit expense | 2,90,271.00 | 5,97,082.00 |
| (e) | Finance costs | 2,26,969.00 | 4,33,974.00 |
| (f) | Depreciation, depletion and amortisation expense | 4,22,722.00 | 8,40,585.00 |
| (f) | Other Expenses | ||
| 1 | Excise duty | 27,81,896.00 | 57,32,733.00 |
| 2 | Impairment loss (including reversal of impairment loss) on Financial Assets | 824.00 | 816.00 |
| 3 | Net loss on de-recognition of financial asset at amortised cost | 29.00 | 85.00 |
| 4 | other expenses | 14,59,934.00 | 27,63,101.00 |
| Total other expenses | 42,42,683.00 | 84,96,735.00 | |
| Total expenses | 1,96,69,902.00 | 4,11,52,926.00 | |
| 3 | Total profit before exceptional items and tax | 10,39,242.00 | 17,99,445.00 |
| 4 | Exceptional items | 0.00 | 0.00 |
| 5 | Total profit before tax | 10,39,242.00 | 17,99,445.00 |
| 6 | Tax expense | ||
| 7 | Current tax | 2,43,595.00 | 4,04,911.00 |
| 8 | Deferred tax | 47,690.00 | 80,610.00 |
| 9 | Total tax expenses | 2,91,285.00 | 4,85,521.00 |
| 10 | Net movement in regulatory deferral account balances related to profit or loss and the related deferred tax movement | 0.00 | 0.00 |
| 11 | Net Profit Loss for the period from continuing operations | 7,47,957.00 | 13,13,924.00 |
| 12 | Profit (loss) from discontinued operations before tax | 0.00 | 0.00 |
| 13 | Tax expense of discontinued operations | 0.00 | 0.00 |
| 14 | Net profit (loss) from discontinued operation after tax | 0.00 | 0.00 |
| 15 | Share of profit (loss) of associates and joint ventures accounted for using equity method | 71,129.00 | 1,85,974.00 |
| 16 | Total profit (loss) for period | 8,19,086.00 | 14,99,898.00 |
| 17 | Other comprehensive income net of taxes | (48,561.00) | 12,314.00 |
| 18 | Total Comprehensive Income for the period | 7,70,525.00 | 15,12,212.00 |
| 19 | Total profit or loss, attributable to | ||
| Profit or loss, attributable to owners of parent | 7,81,755.00 | 14,63,126.00 | |
| Total profit or loss, attributable to non-controlling interests | 37,331.00 | 36,772.00 | |
| 20 | Total Comprehensive income for the period attributable to | ||
| Comprehensive income for the period attributable to owners of parent | 7,31,837.00 | 14,73,999.00 | |
| Total comprehensive income for the period attributable to owners of parent non-controlling interests | 38,688.00 | 38,213.00 | |
| 21 | Details of equity share capital | ||
| Paid-up equity share capital | 14,12,124.00 | 14,12,124.00 | |
| Face value of equity share capital | 10 | 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 | 5.68 | 10.62 | |
| Diluted earnings (loss) per share from continuing operations | 5.68 | 10.62 | |
| ii | Earnings per equity share for discontinued operations | ||
| Basic earnings (loss) per share from discontinued operations | 0 | 0 | |
| Diluted earnings (loss) per share from discontinued operations | 0 | 0 | |
| ii | Earnings per equity share | ||
| Basic earnings (loss) per share from continuing and discontinued operations | 5.68 | 10.62 | |
| Diluted earnings (loss) per share from continuing and discontinued operations | 5.68 | 10.62 | |
| 24 | Debt equity ratio | 0.6800 | 0.6800 |
| 25 | Debt service coverage ratio | 1.700 | 1.9300 |
| 26 | Interest service coverage ratio | 6.9400 | 6.5600 |
| 27 | Disclosure of notes on financial results | Textual Information(1) | |
| Textual Information(1) | Notes as per PDF attached. |
|---|
| Debt equity ratio | |
|---|---|
| Debt service coverage ratio | |
| Interest service coverage ratio |
| Particulars | Year ended (dd-mm-yyyy) | |
|---|---|---|
| Date of start of reporting period | 01-04-2025 | |
| Date of end of reporting period | 30-09-2025 | |
| Whether results are audited or unaudited | Unaudited | |
| Nature of report standalone or consolidated | Consolidated | |
| Assets | ||
| 1 | Non-current assets | |
| Property, plant and equipment | 2,02,58,656.00 | |
| Capital work-in-progress | 77,24,206.00 | |
| Investment property | ||
| Goodwill | 104.00 | |
| Other intangible assets | 4,16,362.00 | |
| Intangible assets under development | 3,09,547.00 | |
| Biological assets other than bearer plants | 0.00 | |
| Investments accounted for using equity method | 23,37,803.00 | |
| Non-current financial assets | ||
| Non-current investments | 36,59,760.00 | |
| Trade receivables, non-current | 0.00 | |
| Loans, non-current | 3,26,749.00 | |
| Other non-current financial assets | 1,96,781.00 | |
| Total non-current financial assets | 41,83,290.00 | |
| Deferred tax assets (net) | 1,24,218.00 | |
| Other non-current assets | 6,05,549.00 | |
| Total non-current assets | 3,59,59,735.00 | |
| 2 | Current assets | |
| Inventories | 1,11,76,597.00 | |
| Current financial asset | ||
| Current investments | 10,88,249.00 | |
| Trade receivables, current | 19,16,649.00 | |
| Cash and cash equivalents | 56,017.00 | |
| Bank balance other than cash and cash equivalents | 1,35,895.00 | |
| Loans, current | 65,698.00 | |
| Other current financial assets | 4,43,461.00 | |
| Total current financial assets | 37,05,969.00 | |
| Current tax assets (net) | 29,659.00 | |
| Other current assets | 6,26,934.00 | |
| Total current assets | 1,55,39,159.00 | |
| 3 | Non-current assets classified as held for sale | 1,48,346.00 |
| 4 | Regulatory deferral account debit balances and related deferred tax Assets | 0.00 |
| Total assets | 5,16,47,240.00 | |
| Equity and liabilities | ||
| 1 | Equity | |
| Equity attributable to owners of parent | ||
| Equity share capital | 13,77,156.00 | |
| Other equity | 1,83,31,743.00 | |
| Total equity attributable to owners of parent | 1,97,08,899.00 | |
| Non controlling interest | 4,86,469.00 | |
| Total equity | 2,01,95,368.00 | |
| 2 | Liabilities | |
| Non-current liabilities | ||
| Non-current financial liabilities | ||
| Borrowings, non-current | 61,48,958.00 | |
| Trade payables, non-current | ||
| (A) Total outstanding dues of micro enterprises and small enterprises | 0.00 | |
| (B) Total outstanding dues of creditors other than micro enterprises and small enterprises | 0.00 | |
| Total Trade payable | 0.00 | |
| Other non-current financial liabilities | 14,564.00 | |
| Total non-current financial liabilities | 61,63,522.00 | |
| Provisions, non-current | 1,44,712.00 | |
| Deferred tax liabilities (net) | 21,42,631.00 | |
| Deferred government grants, Non-current | 0.00 | |
| Other non-current liabilities | 4,67,208.00 | |
| Total non-current liabilities | 89,18,073.00 | |
| Current liabilities | ||
| Current financial liabilities | ||
| Borrowings, current | 85,19,100.00 | |
| Trade payables, current | ||
| (A) Total outstanding dues of micro enterprises and small enterprises | 1,35,063.00 | |
| (B) Total outstanding dues of creditors other than micro enterprises and small enterprises | 50,57,829.00 | |
| Total Trade payable | 51,92,892.00 | |
| Other current financial liabilities | 50,55,159.00 | |
| Total current financial liabilities | 1,87,67,151.00 | |
| Other current liabilities | 27,08,976.00 | |
| Provisions, current | 10,53,085.00 | |
| Current tax liabilities (Net) | 3,526.00 | |
| Deferred government grants, Current | 0.00 | |
| Total current liabilities | 2,25,32,738.00 | |
| 3 | Liabilities directly associated with assets in disposal group classified as held for sale | 1,061.00 |
| 4 | Regulatory deferral account credit balances and related deferred tax liability | 0.00 |
| Total liabilities | 3,14,51,872.00 | |
| Total equity and liabilites | 5,16,47,240.00 | |
| Disclosure of notes on assets and liabilities | ||
| 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 | 01-07-2025 | 01-04-2025 | |||||
| Date of end of reporting period | 30-09-2025 | 30-09-2025 | |||||
| Whether results are audited or unaudited | Unaudited | Unaudited | |||||
| Nature of report standalone or consolidated | Consolidated | Consolidated | |||||
| 1 | Segment Revenue (Income) | ||||||
| (net sale/income from each segment should be disclosed) | |||||||
| 1 | Petroleum Products | 1,92,31,118.00 | 4,00,66,768.00 | ||||
| 2 | Petrochemicals | 6,39,135.00 | 13,15,545.00 | ||||
| 3 | Gas | 11,13,478.00 | 21,44,406.00 | ||||
| 4 | Other Business Activities | 92,418.00 | 2,11,836.00 | ||||
| Total Segment Revenue | 2,10,76,149.00 | 4,37,38,555.00 | |||||
| Less: Inter segment revenue | 4,31,418.00 | 9,08,942.00 | |||||
| Revenue from operations | 2,06,44,731.00 | 4,28,29,613.00 | |||||
| 2 | Segment Result | ||||||
| Profit (+) / Loss (-) before tax and interest from each segment | |||||||
| 1 | Petroleum Products | 12,32,913.00 | 21,42,013.00 | ||||
| 2 | Petrochemicals | 16,842.00 | 16,740.00 | ||||
| 3 | Gas | 24,349.00 | 29,390.00 | ||||
| 4 | Other Business Activities | 24,649.00 | 23,354.00 | ||||
| Total Profit before tax | 12,98,753.00 | 22,11,497.00 | |||||
| i. Finance cost | 2,26,969.00 | 4,33,974.00 | |||||
| ii. Other Unallocable Expenditure net off Unallocable income | (38,587.00) | (2,07,896.00) | |||||
| Profit before tax | 11,10,371.00 | 19,85,419.00 | |||||
| 3 | (Segment Asset - Segment Liabilities) | ||||||
| Segment Asset | |||||||
| 1 | Petroleum Products | 3,67,04,169.00 | 3,67,04,169.00 | ||||
| 2 | Petrochemicals | 40,92,251.00 | 40,92,251.00 | ||||
| 3 | Gas | 14,87,714.00 | 14,87,714.00 | ||||
| 4 | Other Business Activities | 15,57,300.00 | 15,57,300.00 | ||||
| Total Segment Asset | 4,38,41,434.00 | 4,38,41,434.00 | |||||
| Un-allocable Assets | 78,05,806.00 | 78,05,806.00 | |||||
| Net Segment Asset | 5,16,47,240.00 | 5,16,47,240.00 | |||||
| 4 | Segment Liabilities | ||||||
| Segment Liabilities | |||||||
| 1 | Petroleum Products | 1,37,83,645.00 | 1,37,83,645.00 | ||||
| 2 | Petrochemicals | 2,34,263.00 | 2,34,263.00 | ||||
| 3 | Gas | 3,98,490.00 | 3,98,490.00 | ||||
| 4 | Other Business Activities | 1,78,866.00 | 1,78,866.00 | ||||
| Total Segment Liabilities | 1,45,95,264.00 | 1,45,95,264.00 | |||||
| Un-allocable Liabilities | 1,68,56,608.00 | 1,68,56,608.00 | |||||
| Net Segment Liabilities | 3,14,51,872.00 | 3,14,51,872.00 | |||||
| Disclosure of notes on segments | Textual Information(2) | ||||||
| Textual Information(2) | Notes as per PDF attached. |
|---|
| 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 | 01-07-2025 | 01-04-2025 |
| B | Date of end of reporting period | 30-09-2025 | 30-09-2025 |
| C | Whether results are audited or unaudited | Unaudited | Unaudited |
| D | Nature of report standalone or consolidated | 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 | (83,676.00) | (54,412.00) |
| Total Amount of items that will not be reclassified to profit and loss | (83,676.00) | (54,412.00) | |
| 2 | Income tax relating to items that will not be reclassified to profit or loss | (11,278.00) | (7,246.00) |
| 3 | Amount of items that will be reclassified to profit and loss | ||
| 1 | Amount of items that will be reclassified to profit and loss | 20,828.00 | 58,975.00 |
| Total Amount of items that will be reclassified to profit and loss | 20,828.00 | 58,975.00 | |
| 4 | Income tax relating to items that will be reclassified to profit or loss | (3,009.00) | (505.00) |
| 5 | Total Other comprehensive income | (48,561.00) | 12,314.00 |
| Particulars | Year ended (dd-mm-yyyy) | |||||
|---|---|---|---|---|---|---|
| A | Date of start of reporting period | 01-04-2025 | ||||
| B | Date of end of reporting period | 30-09-2025 | ||||
| C | Whether results are audited or unaudited | Unaudited | ||||
| D | Nature of report standalone or consolidated | Consolidated | ||||
| Statement of cash flows | ||||||
| Cash flows from used in operating activities | ||||||
| Profit before tax | 17,99,445.00 | |||||
| Adjustments for reconcile profit (loss) | ||||||
| Adjustments for finance costs | 4,33,974.00 | |||||
| Adjustments for decrease (increase) in inventories | 2,10,355.00 | |||||
| Adjustments for decrease (increase) in trade receivables, current | 0.00 | |||||
| Adjustments for decrease (increase) in trade receivables, non-current | 0.00 | |||||
| Adjustments for decrease (increase) in other current assets | (1,26,467.00) | |||||
| Adjustments for decrease (increase) in other non-current assets | 0.00 | |||||
| Adjustments for other financial assets, non-current | 0.00 | |||||
| Adjustments for other financial assets, current | 0.00 | |||||
| Adjustments for other bank balances | 0.00 | |||||
| Adjustments for increase (decrease) in trade payables, current | 0.00 | |||||
| Adjustments for increase (decrease) in trade payables, non-current | 0.00 | |||||
| Adjustments for increase (decrease) in other current liabilities | 5,94,597.00 | |||||
| Adjustments for increase (decrease) in other non-current liabilities | 0.00 | |||||
| Adjustments for depreciation and amortisation expense | 8,40,585.00 | |||||
| Adjustments for impairment loss reversal of impairment loss recognised in profit or loss | 816.00 | |||||
| Adjustments for provisions, current | 17,853.00 | |||||
| Adjustments for provisions, non-current | 0.00 | |||||
| Adjustments for other financial liabilities, current | 0.00 | |||||
| Adjustments for other financial liabilities, non-current | 0.00 | |||||
| Adjustments for unrealised foreign exchange losses gains | (53,092.00) | |||||
| Adjustments for dividend income | 15,373.00 | |||||
| Adjustments for interest income | 1,02,533.00 | |||||
| Adjustments for share-based payments | 0.00 | |||||
| Adjustments for fair value losses (gains) | 17,737.00 | |||||
| Adjustments for undistributed profits of associates | (1,85,974.00) | |||||
| Other adjustments for which cash effects are investing or financing cash flow | 0.00 | |||||
| Other adjustments to reconcile profit (loss) | 0.00 | |||||
| Other adjustments for non-cash items | (2,04,616.00) | |||||
| Share of profit and loss from partnership firm or association of persons or limited liability partnerships | 0.00 | |||||
| Total adjustments for reconcile profit (loss) | 17,99,810.00 | |||||
| Net cash flows from (used in) operations | 35,99,255.00 | |||||
| Dividends received | 0.00 | |||||
| Interest paid | 0.00 | |||||
| Interest received | 0.00 | |||||
| Income taxes paid (refund) | 3,24,486.00 | |||||
| Other inflows (outflows) of cash | 0.00 | |||||
| Net cash flows from (used in) operating activities | 32,74,769.00 | |||||
| Cash flows from used in investing activities | ||||||
| Cash flows from losing control of subsidiaries or other businesses | 0.00 | |||||
| Cash flows used in obtaining control of subsidiaries or other businesses | 0.00 | |||||
| Other cash receipts from sales of equity or debt instruments of other entities | 50,000.00 | |||||
| Other cash payments to acquire equity or debt instruments of other entities | 3,58,885.00 | |||||
| Other cash receipts from sales of interests in joint ventures | 0.00 | |||||
| Other cash payments to acquire interests in joint ventures | 0.00 | |||||
| Cash receipts from share of profits of partnership firm or association of persons or limited liability partnerships | 0.00 | |||||
| Cash payment for investment in partnership firm or association of persons or limited liability partnerships | 0.00 | |||||
| Proceeds from sales of property, plant and equipment | (27,950.00) | |||||
| Purchase of property, plant and equipment | 15,80,025.00 | |||||
| Proceeds from sales of investment property | 0.00 | |||||
| Purchase of investment property | 0.00 | |||||
| Proceeds from sales of intangible assets | 0.00 | |||||
| Purchase of intangible assets | 0.00 | |||||
| Proceeds from sales of intangible assets under development | 0.00 | |||||
| Purchase of intangible assets under development | 0.00 | |||||
| Proceeds from sales of goodwill | 0.00 | |||||
| Purchase of goodwill | 0.00 | |||||
| Proceeds from biological assets other than bearer plants | 0.00 | |||||
| Purchase of biological assets other than bearer plants | 0.00 | |||||
| Proceeds from government grants | 7.00 | |||||
| Proceeds from sales of other long-term assets | 0.00 | |||||
| Purchase of other long-term assets | 0.00 | |||||
| Cash advances and loans made to other parties | 0.00 | |||||
| Cash receipts from repayment of advances and loans made to other parties | 0.00 | |||||
| Cash payments for future contracts, forward contracts, option contracts and swap contracts | 0.00 | |||||
| Cash receipts from future contracts, forward contracts, option contracts and swap contracts | 0.00 | |||||
| Dividends received | 83,598.00 | |||||
| Interest received | 1,00,648.00 | |||||
| Income taxes paid (refund) | 0.00 | |||||
| Other inflows (outflows) of cash | 0.00 | |||||
| Net cash flows from (used in) investing activities | (17,32,607.00) | |||||
| Cash flows from used in financing activities | ||||||
| Proceeds from changes in ownership interests in subsidiaries | 0.00 | |||||
| Payments from changes in ownership interests in subsidiaries | 0.00 | |||||
| Proceeds from issuing shares | 0.00 | |||||
| Proceeds from issuing other equity instruments | 0.00 | |||||
| Payments to acquire or redeem entity's shares | 0.00 | |||||
| Payments of other equity instruments | 0.00 | |||||
| Proceeds from exercise of stock options | 0.00 | |||||
| Proceeds from issuing debentures notes bonds etc | 0.00 | |||||
| Proceeds from borrowings | 7,67,989.00 | |||||
| Repayments of borrowings | 12,99,182.00 | |||||
| Payments of lease liabilities | 0.00 | |||||
| Dividends paid | 1,77,587.00 | |||||
| Interest paid | 4,11,873.00 | |||||
| Income taxes paid (refund) | 4,32,809.00 | |||||
| Other inflows (outflows) of cash | 0.00 | |||||
| Net cash flows from (used in) financing activities | (15,53,462.00) | |||||
| Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes | (11,300.00) | |||||
| Effect of exchange rate changes on cash and cash equivalents | ||||||
| Effect of exchange rate changes on cash and cash equivalents | 0.00 | |||||
| Net increase (decrease) in cash and cash equivalents | (11,300.00) | |||||
| Cash and cash equivalents cash flow statement at beginning of period | 67,317.00 | |||||
| Cash and cash equivalents cash flow statement at end of period | 56,017.00 | |||||