Integrated Filing — IndAS
General information about company
| Scrip Code |
533106 |
| NSE Symbol |
OIL |
| MSEI Symbol |
NOTLISTED |
| ISIN |
INE274J01014 |
| Name of company |
OIL INDIA 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 |
14-11-2025 |
| Date on which prior intimation of the meeting for considering financial results was informed
to the exchange |
04-11-2025 |
| Description of presentation currency |
INR |
| Level of rounding used in financial results |
Lakhs |
| Reporting Type |
Half Yearly |
| Reporting Quarter |
Half yearly |
| 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 |
14-11-2025 14:00:00 |
| End date and time of board meeting |
14-11-2025 17:45:00 |
| 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 |
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 |
01-04-2025 |
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 |
17,92,535.00 |
17,92,535.00 |
|
Other income |
77,285.00 |
77,285.00 |
|
Total income |
18,69,820.00 |
18,69,820.00 |
| 2 |
Expenses |
| (a) |
Cost of materials consumed |
2,90,395.00 |
2,90,395.00 |
| (b) |
Purchases of stock-in-trade |
28,641.00 |
28,641.00 |
| (c) |
Changes in inventories of finished goods,
work-in-progress and stock-in-trade |
25,930.00 |
25,930.00 |
| (d) |
Employee benefit expense |
1,20,941.00 |
1,20,941.00 |
| (e) |
Finance costs |
50,430.00 |
50,430.00 |
| (f) |
Depreciation, depletion and amortisation expense
|
1,29,830.00 |
1,29,830.00 |
| (f) |
Other Expenses |
| 1 |
EXCISE DUTY |
1,60,258.00 |
1,60,258.00 |
| 2 |
Other Statutory Levies |
2,48,642.00 |
2,48,642.00 |
| 3 |
Contract Cost |
99,251.00 |
99,251.00 |
| 4 |
Consumption of stores & spares parts |
19,720.00 |
19,720.00 |
| 5 |
Other Expenses |
3,33,316.00 |
3,33,316.00 |
|
Total other expenses |
8,61,187.00 |
8,61,187.00 |
|
Total expenses |
15,07,354.00 |
15,07,354.00 |
| 3 |
Total profit before exceptional items and tax |
3,62,466.00 |
3,62,466.00 |
| 4 |
Exceptional items |
0.00 |
0.00 |
| 5 |
Total profit before tax |
3,62,466.00 |
3,62,466.00 |
| 6 |
Tax expense |
|
| 7 |
Current tax |
1,02,372.00 |
1,02,372.00 |
| 8 |
Deferred tax |
(16,123.00) |
(16,123.00) |
| 9 |
Total tax expenses |
86,249.00 |
86,249.00 |
| 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 |
2,76,217.00 |
2,76,217.00 |
| 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 |
92,815.00 |
92,815.00 |
| 16 |
Total profit (loss) for period |
3,69,032.00 |
3,69,032.00 |
| 17 |
Other comprehensive income net of taxes |
3,41,090.00 |
3,41,090.00 |
| 18 |
Total Comprehensive Income for the period |
7,10,122.00 |
7,10,122.00 |
| 19 |
Total profit or loss, attributable to
|
|
|
|
Profit or loss, attributable to owners of parent |
3,32,525.00 |
3,32,525.00 |
|
Total profit or loss, attributable to non-controlling interests |
36,507.00 |
36,507.00 |
| 20 |
Total Comprehensive income for the period attributable to |
|
|
|
Comprehensive income for the period attributable to owners of parent |
6,73,387.00 |
6,73,387.00 |
|
Total comprehensive income for the period attributable to owners of parent non-controlling
interests |
36,735.00 |
36,735.00 |
| 21 |
Details of equity share capital |
|
|
Paid-up equity share capital |
1,62,661.00 |
1,62,661.00 |
|
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 |
20.44 |
20.44 |
|
Diluted earnings (loss) per share from continuing operations |
20.44 |
20.44 |
| 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 |
20.44 |
20.44 |
|
Diluted earnings (loss) per share from
continuing and discontinued operations |
20.44 |
20.44 |
| 24 |
Debt equity ratio |
|
|
| 25 |
Debt service coverage ratio |
|
|
| 26 |
Interest service coverage ratio |
|
|
| 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 |
21,18,437.00 |
|
Capital work-in-progress |
35,21,040.00 |
|
Investment property |
6,127.00 |
|
Goodwill |
0.00 |
|
Other intangible assets |
94,514.00 |
|
Intangible assets under development |
0.00 |
|
Biological assets other than bearer plants |
0.00 |
|
Investments accounted for using equity method |
23,56,697.00 |
|
Non-current financial assets |
|
|
Non-current investments |
12,35,394.00 |
|
Trade receivables, non-current |
5.00 |
|
Loans, non-current |
99,087.00 |
|
Other non-current financial assets |
30,404.00 |
|
Total non-current financial assets |
13,64,890.00 |
|
Deferred tax assets (net) |
0.00 |
|
Other non-current assets |
83,917.00 |
|
Total non-current assets |
95,45,622.00 |
| 2 |
Current assets |
|
|
Inventories |
4,72,294.00 |
|
Current financial asset |
|
|
Current investments |
96,934.00 |
|
Trade receivables, current |
3,61,081.00 |
|
Cash and cash equivalents |
2,72,364.00 |
|
Bank balance other than cash and cash equivalents |
6,57,076.00 |
|
Loans, current |
7,167.00 |
|
Other current financial assets |
89,752.00 |
|
Total current financial assets |
14,84,374.00 |
|
Current tax assets (net) |
1,24,690.00 |
|
Other current assets |
63,750.00 |
|
Total current assets |
21,45,108.00 |
| 3 |
Non-current assets classified as held for sale |
72.00 |
| 4 |
Regulatory deferral account debit balances and related deferred tax Assets |
0.00 |
|
Total assets |
1,16,90,802.00 |
|
Equity and liabilities |
|
| 1 |
Equity |
|
|
Equity attributable to owners of parent |
|
|
Equity share capital |
1,62,661.00 |
|
Other equity |
54,63,098.00 |
|
Total equity attributable to owners of parent |
56,25,759.00 |
|
Non controlling interest |
5,37,478.00 |
|
Total equity |
61,63,237.00 |
| 2 |
Liabilities |
|
|
Non-current liabilities |
|
|
Non-current financial liabilities |
|
|
Borrowings, non-current |
34,32,210.00 |
|
Trade payables, non-current |
|
|
(A) Total outstanding dues of micro enterprises and small enterprises |
|
|
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises |
2,045.00 |
|
Total Trade payable |
2,045.00 |
|
Other non-current financial liabilities |
12,391.00 |
|
Total non-current financial liabilities |
34,46,646.00 |
|
Provisions, non-current |
1,65,341.00 |
|
Deferred tax liabilities (net) |
3,20,040.00 |
|
Deferred government grants, Non-current |
0.00 |
|
Other non-current liabilities |
2,17,358.00 |
|
Total non-current liabilities |
41,49,385.00 |
|
Current liabilities |
|
|
Current financial liabilities |
|
|
Borrowings, current |
44,845.00 |
|
Trade payables, current |
|
|
(A) Total outstanding dues of micro enterprises and small enterprises |
1,052.00 |
|
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises |
1,91,451.00 |
|
Total Trade payable |
1,92,503.00 |
|
Other current financial liabilities |
5,33,478.00 |
|
Total current financial liabilities |
7,70,826.00 |
|
Other current liabilities |
1,96,284.00 |
|
Provisions, current |
3,42,816.00 |
|
Current tax liabilities (Net) |
68,254.00 |
|
Deferred government grants, Current |
0.00 |
|
Total current liabilities |
13,78,180.00 |
| 3 |
Liabilities directly associated with assets in disposal group classified as held for sale |
|
| 4 |
Regulatory deferral account credit balances and related deferred tax liability |
|
|
Total liabilities |
55,27,565.00 |
|
Total equity and liabilites |
1,16,90,802.00 |
|
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 |
01-04-2025 |
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 |
Crude Oil |
6,82,385.00 |
6,82,385.00 |
| 2 |
Natural Gas |
2,88,795.00 |
2,88,795.00 |
| 3 |
Refinary Products |
12,72,403.00 |
12,72,403.00 |
| 4 |
LPG |
8,154.00 |
8,154.00 |
| 5 |
Pipeline Transportation |
60,202.00 |
60,202.00 |
| 6 |
Renewable Energy |
7,381.00 |
7,381.00 |
|
Total Segment Revenue |
23,19,320.00 |
23,19,320.00 |
|
Less: Inter segment revenue |
5,26,785.00 |
5,26,785.00 |
|
Revenue from operations |
17,92,535.00 |
17,92,535.00 |
| 2 |
Segment Result |
|
Profit (+) / Loss (-) before tax and
interest from each segment |
| 1 |
Crude Oil |
1,90,366.00 |
1,90,366.00 |
| 2 |
Natural Gas |
80,143.00 |
80,143.00 |
| 3 |
Refinary Products |
1,46,039.00 |
1,46,039.00 |
| 4 |
LPG |
4,867.00 |
4,867.00 |
| 5 |
Pipeline Transportation |
30,636.00 |
30,636.00 |
| 6 |
Renewable Energy |
3,347.00 |
3,347.00 |
|
Total Profit before tax |
4,55,398.00 |
4,55,398.00 |
|
i. Finance cost |
50,430.00 |
50,430.00 |
|
ii. Other Unallocable Expenditure net off Unallocable income |
(50,313.00) |
(50,313.00) |
|
Profit before tax |
4,55,281.00 |
4,55,281.00 |
| 3 |
(Segment Asset - Segment Liabilities)
|
|
Segment Asset |
| 1 |
Crude Oil |
13,64,736.00 |
13,64,736.00 |
| 2 |
Natural Gas |
12,40,078.00 |
12,40,078.00 |
| 3 |
Refinary Products |
38,75,428.00 |
38,75,428.00 |
| 4 |
LPG |
7,008.00 |
7,008.00 |
| 5 |
Pipeline Transportation |
1,88,334.00 |
1,88,334.00 |
| 6 |
Renewable Energy |
40,303.00 |
40,303.00 |
|
Total Segment Asset |
67,15,887.00 |
67,15,887.00 |
|
Un-allocable Assets |
49,74,915.00 |
49,74,915.00 |
|
Net Segment Asset |
1,16,90,802.00 |
1,16,90,802.00 |
| 4 |
Segment Liabilities |
|
Segment Liabilities |
| 1 |
Crude Oil |
4,28,992.00 |
4,28,992.00 |
| 2 |
Natural Gas |
3,54,824.00 |
3,54,824.00 |
| 3 |
Refinary Products |
22,65,287.00 |
22,65,287.00 |
| 4 |
LPG |
6,180.00 |
6,180.00 |
| 5 |
Pipeline Transportation |
24,552.00 |
24,552.00 |
| 6 |
Renewable Energy |
1,528.00 |
1,528.00 |
|
Total Segment Liabilities |
30,81,363.00 |
30,81,363.00 |
|
Un-allocable Liabilities |
24,46,202.00 |
24,46,202.00 |
|
Net Segment Liabilities |
55,27,565.00 |
55,27,565.00 |
|
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 |
01-04-2025 |
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 |
Remeasurement of the Defined Benefit Plans |
536900000 |
536900000 |
| 2 |
Equity Instruments through other comprehensive Income |
16090000000 |
16090000000 |
| 3 |
Share of other comprehensive income in associates and joint ventures, to the extent not to be reclassified to profit or loss |
1600000 |
1600000 |
|
Total Amount of items that will not be reclassified to profit and loss |
1,66,285.00 |
|
| 2 |
Income tax relating to items that will not be reclassified to profit or loss |
20,526.00 |
20,526.00 |
| 3 |
Amount of items that will be reclassified to profit and loss |
|
| 1 |
Exchange difference in translating the financial statements of foreign operations |
976400000 |
976400000 |
| 2 |
Share of other comprehensive income in associates and joint ventures, to the extent that may be reclassified to profit or loss |
18556700000 |
18556700000 |
|
Total Amount of items that will be reclassified to profit and loss |
1,95,331.00 |
|
| 4 |
Income tax relating to items that will be reclassified to profit or loss |
0.00 |
0.00 |
| 5 |
Total Other comprehensive income |
3,41,090.00 |
3,41,090.00 |
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 |
|
|
Adjustments for reconcile profit (loss) |
|
|
Adjustments for finance costs |
45,140.00 |
|
Adjustments for decrease (increase) in inventories |
32,562.00 |
|
Adjustments for decrease (increase) in trade receivables, current |
(25,999.00) |
|
Adjustments for decrease (increase) in trade receivables, non-current
|
0.00 |
|
Adjustments for decrease (increase) in other current assets |
(97,729.00) |
|
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 |
(5,263.00) |
|
Adjustments for increase (decrease) in trade payables, non-current |
0.00 |
|
Adjustments for increase (decrease) in other current liabilities |
0.00 |
|
Adjustments for increase (decrease) in other non-current liabilities
|
0.00 |
|
Adjustments for depreciation and amortisation expense |
1,29,830.00 |
|
Adjustments for impairment loss reversal of impairment loss recognised
in profit or loss |
0.00 |
|
Adjustments for provisions, current |
(1,79,568.00) |
|
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 |
35,578.00 |
|
Adjustments for dividend income |
21,852.00 |
|
Adjustments for interest income |
37,306.00 |
|
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 |
0.00 |
|
Other adjustments to reconcile profit (loss) |
2,20,551.00 |
|
Other adjustments for non-cash items |
0.00 |
|
Share of profit and loss from partnership firm or association of
persons or limited liability partnerships |
0.00 |
|
Total adjustments for reconcile
profit (loss) |
95,944.00 |
|
Net cash flows from (used in)
operations |
4,58,410.00 |
|
Dividends received |
0.00 |
|
Interest paid |
0.00 |
|
Interest received |
0.00 |
|
Income taxes paid (refund) |
1,28,498.00 |
|
Other inflows (outflows) of cash |
0.00 |
|
Net cash flows from (used in)
operating activities |
3,29,912.00 |
|
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
|
56,574.00 |
|
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 |
0.00 |
|
Purchase of property, plant and equipment |
0.00 |
|
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 |
0.00 |
|
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 |
21,852.00 |
|
Interest received |
30,224.00 |
|
Income taxes paid (refund) |
0.00 |
|
Other inflows (outflows) of cash |
(4,95,917.00) |
|
Net cash flows from (used in)
investing activities |
(5,00,415.00) |
|
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 |
6,27,542.00 |
|
Repayments of borrowings |
1,91,745.00 |
|
Payments of lease liabilities |
39,444.00 |
|
Dividends paid |
186.00 |
|
Interest paid |
39,746.00 |
|
Income taxes paid (refund) |
0.00 |
|
Other inflows (outflows) of cash |
25,126.00 |
|
Net cash flows from (used in)
financing activities |
3,81,547.00 |
|
Net increase (decrease) in cash
and cash equivalents before effect of exchange rate changes |
2,11,044.00 |
|
Effect of exchange rate changes
on cash and cash equivalents |
|
|
Effect of exchange rate changes on cash and cash equivalents |
5.00 |
|
Net increase (decrease) in cash
and cash equivalents |
2,11,049.00 |
|
Cash and cash equivalents cash flow statement at beginning of period
|
61,087.00 |
|
Cash and cash equivalents cash
flow statement at end of period |
2,72,136.00 |