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 |
01-04-2025 |
| Date of end of financial year |
31-03-2026 |
| Date of board meeting when results were approved |
31-10-2025 |
| Date on which prior intimation of the meeting for considering financial results was informed
to the exchange |
22-10-2025 |
| 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 |
31-10-2025 12:30:00 |
| End date and time of board meeting |
31-10-2025 15:25:00 |
| 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 |
Financial Results Ind-AS
Amount in (Lakhs)
| 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 |
1,21,60,470.00 |
2,51,21,939.00 |
|
Other income |
95,277.00 |
1,70,248.00 |
|
Total income |
1,22,55,747.00 |
2,52,92,187.00 |
| 2 |
Expenses |
| (a) |
Cost of materials consumed |
51,99,047.00 |
1,05,67,660.00 |
| (b) |
Purchases of stock-in-trade |
38,23,310.00 |
79,01,592.00 |
| (c) |
Changes in inventories of finished goods,
work-in-progress and stock-in-trade |
(3,09,879.00) |
(1,76,293.00) |
| (d) |
Employee benefit expense |
87,438.00 |
1,78,182.00 |
| (e) |
Finance costs |
83,326.00 |
1,59,099.00 |
| (f) |
Depreciation, depletion and amortisation expense
|
1,95,813.00 |
3,84,709.00 |
| (f) |
Other Expenses |
| 1 |
Excise Duty Expense |
16,65,843.00 |
33,72,167.00 |
| 2 |
Other Expenses |
7,18,593.00 |
13,34,718.00 |
|
Total other expenses |
23,84,436.00 |
47,06,885.00 |
|
Total expenses |
1,14,63,491.00 |
2,37,21,834.00 |
| 3 |
Total profit before exceptional items and tax |
7,92,256.00 |
15,70,353.00 |
| 4 |
Exceptional items |
(16,587.00) |
(23,325.00) |
| 5 |
Total profit before tax |
7,75,669.00 |
15,47,028.00 |
| 6 |
Tax expense |
|
| 7 |
Current tax |
2,20,349.00 |
4,20,271.00 |
| 8 |
Deferred tax |
(5,039.00) |
(1,694.00) |
| 9 |
Total tax expenses |
2,15,310.00 |
4,18,577.00 |
| 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 |
5,60,359.00 |
11,28,451.00 |
| 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 |
58,790.00 |
1,74,600.00 |
| 16 |
Total profit (loss) for period |
6,19,149.00 |
13,03,051.00 |
| 17 |
Other comprehensive income net of taxes |
36,082.00 |
1,66,630.00 |
| 18 |
Total Comprehensive Income for the period |
6,55,231.00 |
14,69,681.00 |
| 19 |
Total profit or loss, attributable to
|
|
|
|
Profit or loss, attributable to owners of parent |
6,19,149.00 |
13,03,051.00 |
|
Total profit or loss, attributable to non-controlling interests |
0.00 |
0.00 |
| 20 |
Total Comprehensive income for the period attributable to |
|
|
|
Comprehensive income for the period attributable to owners of parent |
6,55,231.00 |
14,69,681.00 |
|
Total comprehensive income for the period attributable to owners of parent non-controlling
interests |
0.00 |
0.00 |
| 21 |
Details of equity share capital |
|
|
Paid-up equity share capital |
4,27,258.00 |
4,27,258.00 |
|
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 |
14.49 |
30.5 |
|
Diluted earnings (loss) per share from continuing operations |
14.49 |
30.5 |
| 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 |
14.49 |
30.5 |
|
Diluted earnings (loss) per share from
continuing and discontinued operations |
14.49 |
30.5 |
| 24 |
Debt equity ratio |
0.4600 |
0.4600 |
| 25 |
Debt service coverage ratio |
3.0300 |
2.2400 |
| 26 |
Interest service coverage ratio |
16.0300 |
17.3100 |
| 27 |
Disclosure of notes on financial results |
|
Remarks
Statement of Asset and Liabilities
Amount in (Lakhs)
| 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 |
85,66,192.00 |
|
Capital work-in-progress |
15,33,289.00 |
|
Investment property |
9.00 |
|
Goodwill |
1,20,398.00 |
|
Other intangible assets |
74,034.00 |
|
Intangible assets under development |
14,32,437.00 |
|
Biological assets other than bearer plants |
0.00 |
|
Investments accounted for using equity method |
24,38,755.00 |
|
Non-current financial assets |
|
|
Non-current investments |
1,88,491.00 |
|
Trade receivables, non-current |
0.00 |
|
Loans, non-current |
5,41,342.00 |
|
Other non-current financial assets |
73,009.00 |
|
Total non-current financial assets |
8,02,842.00 |
|
Deferred tax assets (net) |
17,128.00 |
|
Other non-current assets |
2,31,487.00 |
|
Total non-current assets |
1,52,16,571.00 |
| 2 |
Current assets |
|
|
Inventories |
45,45,509.00 |
|
Current financial asset |
|
|
Current investments |
3,68,663.00 |
|
Trade receivables, current |
8,05,918.00 |
|
Cash and cash equivalents |
43,074.00 |
|
Bank balance other than cash and cash equivalents |
13,31,300.00 |
|
Loans, current |
20,407.00 |
|
Other current financial assets |
2,50,663.00 |
|
Total current financial assets |
28,20,025.00 |
|
Current tax assets (net) |
18,992.00 |
|
Other current assets |
1,87,981.00 |
|
Total current assets |
75,72,507.00 |
| 3 |
Non-current assets classified as held for sale |
7,602.00 |
| 4 |
Regulatory deferral account debit balances and related deferred tax Assets |
0.00 |
|
Total assets |
2,27,96,680.00 |
|
Equity and liabilities |
|
| 1 |
Equity |
|
|
Equity attributable to owners of parent |
|
|
Equity share capital |
4,27,258.00 |
|
Other equity |
89,66,286.00 |
|
Total equity attributable to owners of parent |
93,93,544.00 |
|
Non controlling interest |
0.00 |
|
Total equity |
93,93,544.00 |
| 2 |
Liabilities |
|
|
Non-current liabilities |
|
|
Non-current financial liabilities |
|
|
Borrowings, non-current |
25,67,865.00 |
|
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 |
8,85,247.00 |
|
Total non-current financial liabilities |
34,53,112.00 |
|
Provisions, non-current |
40,914.00 |
|
Deferred tax liabilities (net) |
8,35,276.00 |
|
Deferred government grants, Non-current |
0.00 |
|
Other non-current liabilities |
2,30,660.00 |
|
Total non-current liabilities |
45,59,962.00 |
|
Current liabilities |
|
|
Current financial liabilities |
|
|
Borrowings, current |
17,39,462.00 |
|
Trade payables, current |
|
|
(A) Total outstanding dues of micro enterprises and small enterprises |
41,990.00 |
|
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises |
28,65,545.00 |
|
Total Trade payable |
29,07,535.00 |
|
Other current financial liabilities |
25,19,874.00 |
|
Total current financial liabilities |
71,66,871.00 |
|
Other current liabilities |
13,42,058.00 |
|
Provisions, current |
2,00,221.00 |
|
Current tax liabilities (Net) |
1,34,024.00 |
|
Deferred government grants, Current |
0.00 |
|
Total current liabilities |
88,43,174.00 |
| 3 |
Liabilities directly associated with assets in disposal group classified as held for sale |
0.00 |
| 4 |
Regulatory deferral account credit balances and related deferred tax liability |
0.00 |
|
Total liabilities |
1,34,03,136.00 |
|
Total equity and liabilites |
2,27,96,680.00 |
|
Disclosure of notes on assets and liabilities |
|
Format for Reporting Segment wise Revenue, Results and Capital Employed along with the company results
Amount in (Lakhs)
| 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 |
Downstream Petroleum |
1,21,57,090.00 |
2,51,14,879.00 |
| 2 |
Exploration & Production of Hydrocarbons |
3,380.00 |
7,060.00 |
|
Total Segment Revenue |
1,21,60,470.00 |
2,51,21,939.00 |
|
Less: Inter segment revenue |
|
|
|
Revenue from operations |
1,21,60,470.00 |
2,51,21,939.00 |
| 2 |
Segment Result |
|
Profit (+) / Loss (-) before tax and
interest from each segment |
| 1 |
Downstream Petroleum |
8,07,920.00 |
16,13,967.00 |
| 2 |
Exploration & Production of Hydrocarbons |
14,588.00 |
96,512.00 |
|
Total Profit before tax |
8,22,508.00 |
17,10,479.00 |
|
i. Finance cost |
83,326.00 |
1,59,099.00 |
|
ii. Other Unallocable Expenditure net off Unallocable income |
(95,277.00) |
(1,70,248.00) |
|
Profit before tax |
8,34,459.00 |
17,21,628.00 |
| 3 |
(Segment Asset - Segment Liabilities)
|
|
Segment Asset |
| 1 |
Downstream Petroleum |
1,73,17,455.00 |
1,73,17,455.00 |
| 2 |
Exploration & Production of Hydrocarbons |
30,14,144.00 |
30,14,144.00 |
|
Total Segment Asset |
2,03,31,599.00 |
2,03,31,599.00 |
|
Un-allocable Assets |
24,65,081.00 |
24,65,081.00 |
|
Net Segment Asset |
2,27,96,680.00 |
2,27,96,680.00 |
| 4 |
Segment Liabilities |
|
Segment Liabilities |
| 1 |
Downstream Petroleum |
78,04,406.00 |
78,04,406.00 |
| 2 |
Exploration & Production of Hydrocarbons |
4,038.00 |
4,038.00 |
|
Total Segment Liabilities |
78,08,444.00 |
78,08,444.00 |
|
Un-allocable Liabilities |
55,94,692.00 |
55,94,692.00 |
|
Net Segment Liabilities |
1,34,03,136.00 |
1,34,03,136.00 |
|
Disclosure of notes on segments |
|
Other Comprehensive Income
Amount in (Lakhs)
| 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 |
Items that will not be reclassified to profit and loss |
(1,181.00) |
35,311.00 |
|
Total Amount of items that will not be reclassified to profit and loss |
(1,181.00) |
35,311.00 |
| 2 |
Income tax relating to items that will not be reclassified to profit or loss |
633.00 |
7,704.00 |
| 3 |
Amount of items that will be reclassified to profit and loss |
|
| 1 |
Items that will be reclassified to profit or loss |
37,896.00 |
1,39,023.00 |
|
Total Amount of items that will be reclassified to profit and loss |
37,896.00 |
1,39,023.00 |
| 4 |
Income tax relating to items that will be reclassified to profit or loss |
0.00 |
0.00 |
| 5 |
Total Other comprehensive income |
36,082.00 |
1,66,630.00 |
Cash flow statement, indirect
Amount in (Lakhs)
| 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 |
15,47,028.00 |
|
Adjustments for reconcile profit (loss) |
|
|
Adjustments for finance costs |
1,59,099.00 |
|
Adjustments for decrease (increase) in inventories |
(28,554.00) |
|
Adjustments for decrease (increase) in trade receivables, current |
1,20,598.00 |
|
Adjustments for decrease (increase) in trade receivables, non-current
|
0.00 |
|
Adjustments for decrease (increase) in other current assets |
3,918.00 |
|
Adjustments for decrease (increase) in other non-current assets |
107.00 |
|
Adjustments for other financial assets, non-current |
(1,145.00) |
|
Adjustments for other financial assets, current |
(57,268.00) |
|
Adjustments for other bank balances |
0.00 |
|
Adjustments for increase (decrease) in trade payables, current |
(1,67,116.00) |
|
Adjustments for increase (decrease) in trade payables, non-current |
0.00 |
|
Adjustments for increase (decrease) in other current liabilities |
6,86,156.00 |
|
Adjustments for increase (decrease) in other non-current liabilities
|
(5,554.00) |
|
Adjustments for depreciation and amortisation expense |
3,84,709.00 |
|
Adjustments for impairment loss reversal of impairment loss recognised
in profit or loss |
0.00 |
|
Adjustments for provisions, current |
3,455.00 |
|
Adjustments for provisions, non-current |
0.00 |
|
Adjustments for other financial liabilities, current |
(2,35,851.00) |
|
Adjustments for other financial liabilities, non-current |
(345.00) |
|
Adjustments for unrealised foreign exchange losses gains |
17,437.00 |
|
Adjustments for dividend income |
1,422.00 |
|
Adjustments for interest income |
96,049.00 |
|
Adjustments for share-based payments |
0.00 |
|
Adjustments for fair value losses (gains) |
0.00 |
|
Adjustments for undistributed profits of associates |
0.00 |
|
Other adjustments for which cash effects are investing or financing
cash flow |
(700.00) |
|
Other adjustments to reconcile profit (loss) |
0.00 |
|
Other adjustments for non-cash items |
99,733.00 |
|
Share of profit and loss from partnership firm or association of
persons or limited liability partnerships |
0.00 |
|
Total adjustments for reconcile
profit (loss) |
8,81,208.00 |
|
Net cash flows from (used in)
operations |
24,28,236.00 |
|
Dividends received |
0.00 |
|
Interest paid |
0.00 |
|
Interest received |
0.00 |
|
Income taxes paid (refund) |
2,96,930.00 |
|
Other inflows (outflows) of cash |
0.00 |
|
Net cash flows from (used in)
operating activities |
21,31,306.00 |
|
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 |
0.00 |
|
Other cash payments to acquire equity or debt instruments of other entities
|
0.00 |
|
Other cash receipts from sales of interests in joint ventures |
0.00 |
|
Other cash payments to acquire interests in joint ventures |
64,114.00 |
|
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 |
1,143.00 |
|
Purchase of property, plant and equipment |
3,68,957.00 |
|
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 |
1,357.00 |
|
Proceeds from sales of intangible assets under development |
0.00 |
|
Purchase of intangible assets under development |
1,24,345.00 |
|
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 |
8,156.00 |
|
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 |
32,562.00 |
|
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 |
4,373.00 |
|
Interest received |
79,648.00 |
|
Income taxes paid (refund) |
0.00 |
|
Other inflows (outflows) of cash |
(3,06,040.00) |
|
Net cash flows from (used in)
investing activities |
(8,04,055.00) |
|
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 |
2,12,071.00 |
|
Repayments of borrowings |
11,06,360.00 |
|
Payments of lease liabilities |
1,01,915.00 |
|
Dividends paid |
2,11,820.00 |
|
Interest paid |
1,31,946.00 |
|
Income taxes paid (refund) |
0.00 |
|
Other inflows (outflows) of cash |
0.00 |
|
Net cash flows from (used in)
financing activities |
(13,39,970.00) |
|
Net increase (decrease) in cash
and cash equivalents before effect of exchange rate changes |
(12,719.00) |
|
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 |
(12,719.00) |
|
Cash and cash equivalents cash flow statement at beginning of period
|
55,793.00 |
|
Cash and cash equivalents cash
flow statement at end of period |
43,074.00 |