Integrated Filing — IndAS



General information about company

Scrip Code 500110
NSE Symbol CHENNPETRO
MSEI Symbol NOTLISTED
ISIN INE178A01016
Name of company Chennai 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 24-01-2026
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 16-01-2026
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 Audited
Whether results are audited or unaudited for the Year to date for current period ended/year ended Audited
Segment Reporting Single segment
Description of single segment PETROLEUM
Start date and time of board meeting 24-01-2026   18:00:00
End date and time of board meeting 24-01-2026   19:20:00
Whether cash flow statement is applicable on company
Type of cash flow statement
Declaration of unmodified opinion or statement on impact of audit qualification Declaration of unmodified opinion
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
No Default on Loans and Debt Securities ( There is no outstanding listed Non-Convertible Debentures as on the reporting date).



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 Audited Audited
D Nature of report standalone or consolidated Standalone Standalone
1 Income
Revenue from operations 19,43,839.00 58,15,537.00
Other income 2,901.00 7,373.00
Total income 19,46,740.00 58,22,910.00
2 Expenses
(a) Cost of materials consumed 13,29,390.00 42,07,520.00
(b) Purchases of stock-in-trade 0.00 3,178.00
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade 31,604.00 18,284.00
(d) Employee benefit expense 17,310.00 44,502.00
(e) Finance costs 3,265.00 10,365.00
(f) Depreciation, depletion and amortisation expense 15,728.00 45,990.00
(f) Other Expenses
1 Excise Duty 3,75,522.00 11,33,276.00
2 Other Expenses 42,218.00 1,36,673.00
Total other expenses 4,17,740.00 12,69,949.00
Total expenses 18,15,037.00 55,99,788.00
3 Total profit before exceptional items and tax 1,31,703.00 2,23,122.00
4 Exceptional items 0.00 0.00
5 Total profit before tax 1,31,703.00 2,23,122.00
6 Tax expense
7 Current tax 34,778.00 53,354.00
8 Deferred tax (1,797.00) 3,553.00
9 Total tax expenses 32,981.00 56,907.00
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 98,722.00 1,66,215.00
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 98,722.00 1,66,215.00
17 Other comprehensive income net of taxes 391.00 1,866.00
18 Total Comprehensive Income for the period 99,113.00 1,68,081.00
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 14,891.00 14,891.00
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 66.3 111.62
Diluted earnings (loss) per share from continuing operations 66.3 111.62
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 66.3 111.62
Diluted earnings (loss) per share from continuing and discontinued operations 66.3 111.62
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) Notes to Standalone Financial Results: 1. The above results have been reviewed and recommended by the Audit Committee and approved by the Board of Directors at the respective meetings held on 24th January 2026. 2. The Financial Results have been subjected to audit as required under regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015 for the quarter and Nine months ended 31st December, 2025 and they have issued unmodified opinion. 3. The Company operates only in one segment, Petroleum Sector. Accordingly, reporting is done on a single segment basis. 4. Average Gross Refining Margin for the period April – Dec’ 2025 is US$ 7.72 per bbl (April – Dec ’2024: US$ 3.40 per bbl) 5. Figures for the previous periods have been re-grouped wherever necessary. 6. The above results are available on the websites of NSE and BSE at www.nseindia.com and www.bseindia.com respectively and on the Company's website at www.cpcl.co.in



Remarks

Debt equity ratio “Not Applicable, as the Company did not have any listed Non-Convertible Debentures (NCDs) / Bonds outstanding during the reporting period October 2025 to December 2025 (Q3).”
Debt service coverage ratio “Not Applicable, as the Company did not have any listed Non-Convertible Debentures (NCDs) / Bonds outstanding during the reporting period October 2025 to December 2025 (Q3).”
Interest service coverage ratio “Not Applicable, as the Company did not have any listed Non-Convertible Debentures (NCDs) / Bonds outstanding during the reporting period October 2025 to December 2025 (Q3).”


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 Audited Audited
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



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 Audited Audited
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 512.00 2,510.00
Total Amount of items that will not be reclassified to profit and loss 512.00 2,510.00
2 Income tax relating to items that will not be reclassified to profit or loss 121.00 644.00
3 Amount of items that will be reclassified to profit and loss
Total Amount of items that will be reclassified to profit and loss
4 Income tax relating to items that will be reclassified to profit or loss 0.00 0.00
5 Total Other comprehensive income 391.00 1,866.00





Details of Impact of Audit Qualification

Amount in (Lakhs)

Whether results are audited or unaudited Audited
Declaration of unmodified opinion or statement on impact of audit qualification Declaration of unmodified opinion
Auditor's opinion
Declaration pursuant to Regulation 33 (3) (d) of SEBI (LODR) Regulation, 2015: The company declares that its Statutory Auditor/s have issued an Audit Report with unmodified opinion for the period on Standalone results Yes
Sr No. Audit firm's name Whether the firm holds a valid peer review certificate issued by Peer Review Board of ICAI Certificate valid upto
1 MS. RGN PRICE & CO Yes 31-03-2028