Integrated Filing — IndAS



General information about company

Scrip Code 500325
NSE Symbol RELIANCE
MSEI Symbol NOTLISTED
ISIN INE002A01018
Name of company RELIANCE INDUSTRIES 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 16-01-2026
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 08-01-2026
Description of presentation currency INR
Level of rounding used in financial results Lakhs
Reporting Type Quarterly
Reporting Quarter Third quarter
Nature of report standalone or consolidated Standalone
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 16-01-2026   17:00:00
End date and time of board meeting 16-01-2026   18:50:00
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
Whether statement on deviation or variation for proceeds of public issue, rights issue, preferential issue, qualified institutions placement etc. is applicable to the company for the current quarter? No
No. of times funds raised during the quarter
Whether the disclosure for the Default on Loans and Debt Securities is applicable to the entity? No
NA



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 01-10-2025 01-04-2025
B Date of end of reporting period 31-12-2025 31-12-2025
C Whether results are audited or unaudited Unaudited Unaudited
D Nature of report standalone or consolidated Standalone Standalone
1 Income
Revenue from operations 1,25,74,100.00 3,77,72,000.00
Other income 3,41,200.00 20,31,700.00
Total income 1,29,15,300.00 3,98,03,700.00
2 Expenses
(a) Cost of materials consumed 87,54,000.00 2,61,54,700.00
(b) Purchases of stock-in-trade 3,58,000.00 13,09,100.00
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade (2,66,400.00) (5,01,600.00)
(d) Employee benefit expense 2,75,900.00 7,17,700.00
(e) Finance costs 1,47,300.00 5,43,700.00
(f) Depreciation, depletion and amortisation expense 4,43,400.00 13,03,600.00
(f) Other Expenses
1 Excise Duty 4,59,100.00 13,89,400.00
2 Other Expenses 15,04,500.00 44,57,800.00
Total other expenses 19,63,600.00 58,47,200.00
Total expenses 1,16,75,800.00 3,53,74,400.00
3 Total profit before exceptional items and tax 12,39,500.00 44,29,300.00
4 Exceptional items 0.00 0.00
5 Total profit before tax 12,39,500.00 44,29,300.00
6 Tax expense
7 Current tax 2,89,500.00 6,84,400.00
8 Deferred tax 10,400.00 1,02,000.00
9 Total tax expenses 2,99,900.00 7,86,400.00
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 9,39,600.00 36,42,900.00
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 0.00 0.00
16 Total profit (loss) for period 9,39,600.00 36,42,900.00
17 Other comprehensive income net of taxes (1,21,700.00) (5,39,900.00)
18 Total Comprehensive Income for the period 8,17,900.00 31,03,000.00
19 Total profit or loss, attributable to
Profit or loss, attributable to owners of parent
Total profit or loss, attributable to non-controlling interests
20 Total Comprehensive income for the period attributable to
Comprehensive income for the period attributable to owners of parent
Total comprehensive income for the period attributable to owners of parent non-controlling interests
21 Details of equity share capital
Paid-up equity share capital 13,53,200.00 13,53,200.00
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 6.94 26.92
Diluted earnings (loss) per share from continuing operations 6.94 26.92
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 6.94 26.92
Diluted earnings (loss) per share from continuing and discontinued operations 6.94 26.92
24 Debt equity ratio 0.3600 0.3600
25 Debt service coverage ratio 3.9700 4.200
26 Interest service coverage ratio 9.4100 9.1500
27 Disclosure of notes on financial results Textual Information(1)



Disclosure of notes on financial results

Textual Information(1) Notes to Financial Results: 1.The following ratios which form part of the Standalone Financial Results for the quarter and Nine months ended 31st December, 2025, are reproduced below, as there are no rows designated for the same in the XBRL format: Ratio Quarter ended Nine Months ended 31st Dec, 2025 31st Dec, 2025 A) Current ratio 1.03 1.03 B) Long Term Debt to Working Capital 16.61 16.61 C) Bad Debts to Account Receivable Ratio 0.00 0.00 D) Current Liability Ratio 0.51 0.51 E) Total Debt to Total Assets 0.19 0.19 F) Debtors Turnover Ratio $ 40.93 36.90 G) Inventory Turnover Ratio $ 5.51 5.67 H) Operating Margin (%) 8.0 7.5 I) Net Profit Margin (%) 7.2 9.2 $ Ratios for the quarter/nine months have been annualised. 2. Net Worth as at 31st December, 2025 is Rs. 525,877 Crore. 3. Outstanding Capital Redemption Reserve/Debenture Redemption Reserve as at 31st December, 2025 is Rs. 1,683 Crore. 4. . Formulae for computation of ratios are as follows : i. Debt Service Coverage Ratio = Earnings before Interest and Tax ------------------------------------------------------------------------ Interest Expense + Principal Repayments made during the period for long term loans ii. Interest Service Coverage Ratio = Earnings before Interest and Tax ----------------------------------------------------------------------- Interest Expense iii. Debt/ Equity Ratio = Total Debt ------------------ Total Equity iv. Current ratio = Current Assets --------------------- Current Liabilities v. Long term debt to working capital = Non-Current Borrowings (Including Current Maturities of Non-Current Borrowings) ----------------------------------------------------------------------- Current Assets Less Current Liabilities (Excluding Current Maturities of Non-Current Borrowings) vi. Bad debts to Account receivable = Bad Debts ratio ------------------ Average Trade Receivables vii. Current liability ratio = Total Current Liabilities ------------------------------------------------------------------------ Total Liabilities viii. Total debts to total assets = Total Debt ----------------- Total Assets ix. Debtors turnover = Value of Sales & Services ---------------------------------- Average Trade Receivables x. Inventory turnover = Cost of Goods Sold (Cost of Material Consumed+ Purchases + Changes in Inventory + Manufacturing Expenses) -------------------------------------------------------------------- Average Inventories of Finished Goods, Stock-in-Process and Stock-in-Trade xi. Operating margin (%) = Earnings before Interest and Tax less Other Income ---------------------------------- Value of Sales & Services xii. Net profit margin (%) = Profit After Tax ------------------------------------------------------- Value of Sales & Services



Remarks

Debt equity ratio
Debt service coverage ratio
Interest service coverage ratio


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 01-10-2025 01-04-2025
Date of end of reporting period 31-12-2025 31-12-2025
Whether results are audited or unaudited Unaudited Unaudited
Nature of report standalone or consolidated Standalone Standalone
1 Segment Revenue (Income)
(net sale/income from each segment should be disclosed)
1 Oil to Chemicals (O2C) 1,20,69,800.00 3,63,05,600.00
2 Oil and Gas 5,80,900.00 17,92,300.00
3 Retail 0.002 0.004
4 Digital Services 35,200.00 1,03,700.00
5 Others 4,03,600.00 12,70,500.00
Total Segment Revenue 1,30,89,700.00 3,94,72,500.00
Less: Inter segment revenue 5,500.00 19,800.00
Revenue from operations 1,30,84,200.00 3,94,52,700.00
2 Segment Result
Profit (+) / Loss (-) before tax and interest from each segment
1 Oil to Chemicals (O2C) 10,42,600.00 26,27,700.00
2 Oil and Gas 3,46,300.00 10,55,300.00
3 Retail 100.00 100.00
4 Digital Services 4,200.00 8,400.00
5 Others 22,500.00 33,100.00
Total Profit before tax 14,15,700.00 37,24,600.00
i. Finance cost 1,47,300.00 5,43,700.00
ii. Other Unallocable Expenditure net off Unallocable income 28,900.00 (12,48,400.00)
Profit before tax 12,39,500.00 44,29,300.00
3 (Segment Asset - Segment Liabilities)
Segment Asset
1 Oil to Chemicals (O2C) 3,61,08,800.00 3,61,08,800.00
2 Oil and Gas 30,83,400.00 30,83,400.00
3 Retail 19,82,500.00 19,82,500.00
4 Digital Services 68,03,500.00 68,03,500.00
5 Others 2,40,73,100.00 2,40,73,100.00
Total Segment Asset 7,20,51,300.00 7,20,51,300.00
Un-allocable Assets 3,58,28,600.00 3,58,28,600.00
Net Segment Asset 10,78,79,900.00 10,78,79,900.00
4 Segment Liabilities
Segment Liabilities
1 Oil to Chemicals (O2C) 98,50,900.00 98,50,900.00
2 Oil and Gas 13,38,500.00 13,38,500.00
3 Retail 100.00 100.00
4 Digital Services 19,600.00 19,600.00
5 Others 33,03,500.00 33,03,500.00
Total Segment Liabilities 1,45,12,600.00 1,45,12,600.00
Un-allocable Liabilities 9,33,67,300.00 9,33,67,300.00
Net Segment Liabilities 10,78,79,900.00 10,78,79,900.00
Disclosure of notes on segments Textual Information(2)



Text Block

Textual Information(2) 1. Q3 FY26 Segment Revenue includes Rs 5,101 crore GST recovered. Net Revenue is Rs 125,741 crore. 2. 9M FY26 Segment Revenue includes Rs 16,807 crore GST recovered. Net Revenue is Rs 377,720 crore. 3. Oil to Chemicals Segment results includes Interest Income pertaining to it's segment.



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 01-10-2025 01-04-2025
B Date of end of reporting period 31-12-2025 31-12-2025
C Whether results are audited or unaudited Unaudited Unaudited
D Nature of report standalone or consolidated Standalone Standalone
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 (5,300.00) (8,600.00)
Total Amount of items that will not be reclassified to profit and loss (5,300.00) (8,600.00)
2 Income tax relating to items that will not be reclassified to profit or loss (800.00) (1,900.00)
3 Amount of items that will be reclassified to profit and loss
1 Amount of items that will be reclassified to profit and loss (1,55,500.00) (7,08,700.00)
Total Amount of items that will be reclassified to profit and loss (1,55,500.00) (7,08,700.00)
4 Income tax relating to items that will be reclassified to profit or loss (38,300.00) (1,75,500.00)
5 Total Other comprehensive income (1,21,700.00) (5,39,900.00)