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 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 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 01-07-2025 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 9,17,541.00 17,92,535.00
Other income 51,717.00 77,285.00
Total income 9,69,258.00 18,69,820.00
2 Expenses
(a) Cost of materials consumed 1,36,458.00 2,90,395.00
(b) Purchases of stock-in-trade 10,283.00 28,641.00
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade 13,639.00 25,930.00
(d) Employee benefit expense 64,349.00 1,20,941.00
(e) Finance costs 30,524.00 50,430.00
(f) Depreciation, depletion and amortisation expense 67,124.00 1,29,830.00
(f) Other Expenses
1 EXCISE DUTY 78,130.00 1,60,258.00
2 Other Statutory Levies 1,27,096.00 2,48,642.00
3 Contract Cost 52,218.00 99,251.00
4 Consumption of stores & spares parts 9,709.00 19,720.00
5 Other Expenses 1,95,311.00 3,33,316.00
Total other expenses 4,62,464.00 8,61,187.00
Total expenses 7,84,841.00 15,07,354.00
3 Total profit before exceptional items and tax 1,84,417.00 3,62,466.00
4 Exceptional items 0.00 0.00
5 Total profit before tax 1,84,417.00 3,62,466.00
6 Tax expense
7 Current tax 54,654.00 1,02,372.00
8 Deferred tax (14,262.00) (16,123.00)
9 Total tax expenses 40,392.00 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 1,44,025.00 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 20,356.00 92,815.00
16 Total profit (loss) for period 1,64,381.00 3,69,032.00
17 Other comprehensive income net of taxes 1,20,106.00 3,41,090.00
18 Total Comprehensive Income for the period 2,84,487.00 7,10,122.00
19 Total profit or loss, attributable to
Profit or loss, attributable to owners of parent 1,42,883.00 3,32,525.00
Total profit or loss, attributable to non-controlling interests 21,498.00 36,507.00
20 Total Comprehensive income for the period attributable to
Comprehensive income for the period attributable to owners of parent 2,62,796.00 6,73,387.00
Total comprehensive income for the period attributable to owners of parent non-controlling interests 21,691.00 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 8.78 20.44
Diluted earnings (loss) per share from continuing operations 8.78 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 8.78 20.44
Diluted earnings (loss) per share from continuing and discontinued operations 8.78 20.44
24 Debt equity ratio
25 Debt service coverage ratio
26 Interest service coverage ratio
27 Disclosure of notes on financial results Textual Information(1)



Disclosure of notes on financial results

Textual Information(1) i. Other income is mainly on account of interest/dividend from deposits/investments. ii Excise duty includes Special Additional Excise Duty. iii Other Statutory Levies include Royalty, Cess and NCCD. iv EPS for the Quarter and half year ended are not annualised. v. Also refer accompanying notes to the Consolidated Financial Results.



Remarks

Debt equity ratio
Debt service coverage ratio
Interest service coverage ratio


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 0.00
(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 01-07-2025 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 Crude Oil 3,51,225.00 6,82,385.00
2 Natural Gas 1,41,865.00 2,88,795.00
3 Refinary Products 6,44,277.00 12,72,403.00
4 LPG 4,633.00 8,154.00
5 Pipeline Transportation 44,487.00 60,202.00
6 Renewable Energy 3,462.00 7,381.00
Total Segment Revenue 11,89,949.00 23,19,320.00
Less: Inter segment revenue 2,72,408.00 5,26,785.00
Revenue from operations 9,17,541.00 17,92,535.00
2 Segment Result
Profit (+) / Loss (-) before tax and interest from each segment
1 Crude Oil 91,858.00 1,90,366.00
2 Natural Gas 31,888.00 80,143.00
3 Refinary Products 83,947.00 1,46,039.00
4 LPG 2,954.00 4,867.00
5 Pipeline Transportation 29,562.00 30,636.00
6 Renewable Energy 1,577.00 3,347.00
Total Profit before tax 2,41,786.00 4,55,398.00
i. Finance cost 30,524.00 50,430.00
ii. Other Unallocable Expenditure net off Unallocable income 6,489.00 (50,313.00)
Profit before tax 2,04,773.00 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 01-07-2025 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 Remeasurement of the Defined Benefit Plans 586400000 536900000
2 Equity Instruments through other comprehensive Income 2061300000 16090000000
3 Share of other comprehensive income in associates and joint ventures, to the extent not to be reclassified to profit or loss 1000000 1600000
Total Amount of items that will not be reclassified to profit and loss 26,487.00 1,66,285.00
2 Income tax relating to items that will not be reclassified to profit or loss 3,959.00 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 1363900000 976400000
2 Share of other comprehensive income in associates and joint ventures, to the extent that may be reclassified to profit or loss 8393900000 18556700000
Total Amount of items that will be reclassified to profit and loss 97,578.00 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 1,20,106.00 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 3,62,466.00
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