| Scrip Code | 500104 |
|---|---|
| NSE Symbol | HINDPETRO |
| MSEI Symbol | NOTLISTED |
| ISIN | INE094A01015 |
| Name of company | Hindustan 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 | 21-01-2026 |
| Date on which prior intimation of the meeting for considering financial results was informed to the exchange | 14-01-2026 |
| 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 | Single segment |
| Description of single segment | Downstream Petroleum Sector |
| Start date and time of board meeting | 21-01-2026 14:30:00 |
| End date and time of board meeting | 21-01-2026 16:45:00 |
| 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? | Yes |
| 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 | 1,24,48,323.00 | 3,54,94,079.00 | |
| Other income | 68,624.00 | 1,75,482.00 | |
| Total income | 1,25,16,947.00 | 3,56,69,561.00 | |
| 2 | Expenses | ||
| (a) | Cost of materials consumed | 35,43,849.00 | 1,08,64,285.00 |
| (b) | Purchases of stock-in-trade | 65,26,670.00 | 1,79,26,065.00 |
| (c) | Changes in inventories of finished goods, work-in-progress and stock-in-trade | 1,13,326.00 | (68,115.00) |
| (d) | Employee benefit expense | 84,800.00 | 2,55,827.00 |
| (e) | Finance costs | 67,406.00 | 2,18,450.00 |
| (f) | Depreciation, depletion and amortisation expense | 1,61,893.00 | 4,72,506.00 |
| (f) | Other Expenses | ||
| 1 | Excise Duty | 9,42,945.00 | 28,33,849.00 |
| 2 | Other expenses | 5,34,790.00 | 15,30,952.00 |
| Total other expenses | 14,77,735.00 | 43,64,801.00 | |
| Total expenses | 1,19,75,679.00 | 3,40,33,819.00 | |
| 3 | Total profit before exceptional items and tax | 5,41,268.00 | 16,35,742.00 |
| 4 | Exceptional items | 0.00 | 0.00 |
| 5 | Total profit before tax | 5,41,268.00 | 16,35,742.00 |
| 6 | Tax expense | ||
| 7 | Current tax | 1,26,166.00 | 3,67,664.00 |
| 8 | Deferred tax | 7,853.00 | 40,705.00 |
| 9 | Total tax expenses | 1,34,019.00 | 4,08,369.00 |
| 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 | 4,07,249.00 | 12,27,373.00 |
| 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 | 4,07,249.00 | 12,27,373.00 |
| 17 | Other comprehensive income net of taxes | 6,829.00 | 15,101.00 |
| 18 | Total Comprehensive Income for the period | 4,14,078.00 | 12,42,474.00 |
| 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 | 2,12,782.00 | 2,12,782.00 | |
| 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 | 19.14 | 57.68 | |
| Diluted earnings (loss) per share from continuing operations | 19.14 | 57.68 | |
| 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 | 19.14 | 57.68 | |
| Diluted earnings (loss) per share from continuing and discontinued operations | 19.14 | 57.68 | |
| 24 | Debt equity ratio | 0.8900 | 0.8900 |
| 25 | Debt service coverage ratio | 0.8100 | 1.2200 |
| 26 | Interest service coverage ratio | 8.2300 | 7.9100 |
| 27 | Disclosure of notes on financial results | Textual Information(1) | |
| Textual Information(1) | 1. The Audit Committee has reviewed and recommended these Financial Results and the same have been subsequently approved by the Board of Directors in its meeting held on 21st January 2026. 2. These Financial Results have been reviewed by the Statutory Auditors as required under Regulation 33 and 52 of SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015. 3. Average Gross Refining Margin (GRM) during the period April - December, 2025 was USD 6.91 per BBL as against USD 4.73 per BBL during the corresponding previous period. 4. The MoPNG, vide letter dated 30th April, 2020 had conveyed, inter alia, to Oil Marketing Companies (OMCs) that in case Market Determined Price (MDP) of LPG Cylinders is less than the Effective Cost to Consumer (ECC), OMCs will retain the difference in a separate buffer account for future adjustment. The Corporation has negative buffer of Rs. 13,424.11 Crore as on 31st December, 2025 (31st March, 2025 : Rs. 10,894.53 Crore & Rs. 7,598.93 Crore on 31st December, 2024). In the absence of any scheme/authorisation from GoI towards compensation, receivable and revenue to the extent of the entire negative buffer has not been recognised. MoPNG, vide letters dated 3rd and 24th October 2025, has conveyed a compensation of Rs. 7,920 Crore to the Corporation towards under-recoveries incurred on sale of domestic LPG up to 31.03.2025 and likely to be incurred up to 31.03.2026. This compensation is to be disbursed in 12 equal monthly instalments, with accrual on a monthly basis commencing from November 2025, and corresponding disbursement thereafter. Accordingly, two equal monthly instalments aggregating to Rs. 1,320 Crore have been recognised up to the reporting date under 'Sale of Products'. The negative buffer has been duly reduced to that extent. 5. Other Expenses for the period April - December, 2025, includes Rs. 1,041.55 Crore (April - December, 2024 : Rs. 525.46 Crore) towards loss on account of foreign currency transactions and translations. 6. Corporation had sourced 54.6 TMT of crude oil from the B-80 Mumbai Offshore oilfield of Hindustan Oil Exploration Company Limited (HOECL), for processing at its Mumbai Refinery. The crude had high salt and chloride content and on processing resulted in Unit upsets (leading to sub-optimal yield), contamination of some quantity of existing Crude and generation of off-spec products. The impact of the above has been provisionally assessed by the management and appropriately accounted in the current quarter. 7. Segment information is disclosed in Consolidated Financial Results. 8. Additional Disclosures as per SEBI (Listing Obligation and Disclosure Requirements) Regulations, 2015: Table 8. 9. Previous period figures have been regrouped, wherever necessary. |
|---|
| Debt equity ratio | |
|---|---|
| Debt service coverage ratio | |
| Interest service coverage ratio |
| 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) | |||||||
| Total Segment Revenue | |||||||
| Less: Inter segment revenue | |||||||
| Revenue from operations | |||||||
| 2 | Segment Result | ||||||
| Profit (+) / Loss (-) before tax and interest from each segment | |||||||
| Total Profit before tax | |||||||
| i. Finance cost | |||||||
| ii. Other Unallocable Expenditure net off Unallocable income | |||||||
| Profit before tax | |||||||
| 3 | (Segment Asset - Segment Liabilities) | ||||||
| Segment Asset | |||||||
| Total Segment Asset | |||||||
| Un-allocable Assets | null | null | |||||
| Net Segment Asset | null | null | |||||
| 4 | Segment Liabilities | ||||||
| Segment Liabilities | |||||||
| Total Segment Liabilities | |||||||
| Un-allocable Liabilities | null | null | |||||
| Net Segment Liabilities | null | null | |||||
| Disclosure of notes on segments | |||||||
| 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 | Items that will not be reclassified to profit or loss | (3,691.00) | 7,163.00 |
| Total Amount of items that will not be reclassified to profit and loss | (3,691.00) | 7,163.00 | |
| 2 | Income tax relating to items that will not be reclassified to profit or loss | (1,389.00) | 163.00 |
| 3 | Amount of items that will be reclassified to profit and loss | ||
| 1 | Items that will be reclassified to profit or loss | 12,202.00 | 10,825.00 |
| Total Amount of items that will be reclassified to profit and loss | 12,202.00 | 10,825.00 | |
| 4 | Income tax relating to items that will be reclassified to profit or loss | 3,071.00 | 2,724.00 |
| 5 | Total Other comprehensive income | 6,829.00 | 15,101.00 |
| Sr. No. | Particulars | Amount | Remarks |
| 1. | Loans / revolving facilities like cash credit from banks / financial institutions | ||
| A | Total amount outstanding as on date | 27,82,282.00 | |
|---|---|---|---|
| B | Of the total amount outstanding, amount of default as on date | 0.00 | |
| 2. | Unlisted debt securities i.e. NCDs and NCRPS | ||
| A | Total amount outstanding as on date | 0.00 | |
| B | Of the total amount outstanding, amount of default as on date | 0.00 | |
| 3. | Total financial indebtedness of the listed entity including short-term and long-term debt | 48,71,273.00 | |