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 10-02-2026
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 02-02-2026
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 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 10-02-2026   11:00:00
End date and time of board meeting 10-02-2026   16:15:00
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



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 Consolidated Consolidated
1 Income
Revenue from operations 9,11,143.00 27,03,678.00
Other income 65,655.00 1,42,940.00
Total income 9,76,798.00 28,46,618.00
2 Expenses
(a) Cost of materials consumed 1,51,245.00 4,41,640.00
(b) Purchases of stock-in-trade 6,885.00 35,526.00
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade 21,656.00 47,586.00
(d) Employee benefit expense 56,363.00 1,77,304.00
(e) Finance costs 31,870.00 82,300.00
(f) Depreciation, depletion and amortisation expense 71,453.00 2,01,283.00
(f) Other Expenses
1 EXCISE DUTY 78,134.00 2,38,392.00
2 ROYALTY AND CESS INCLUDING OTHER DUTIES 1,25,148.00 3,73,790.00
3 CONTRACT COST 89,244.00 1,88,495.00
4 CONSUMPTION OF STORES AND SPARES PARTS 10,569.00 30,289.00
5 OTHER EXPENSES 1,20,880.00 4,54,196.00
Total other expenses 4,23,975.00 12,85,162.00
Total expenses 7,63,447.00 22,70,801.00
3 Total profit before exceptional items and tax 2,13,351.00 5,75,817.00
4 Exceptional items 0.00 0.00
5 Total profit before tax 2,13,351.00 5,75,817.00
6 Tax expense
7 Current tax 43,034.00 1,45,406.00
8 Deferred tax 4,375.00 (11,748.00)
9 Total tax expenses 47,409.00 1,33,658.00
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 1,65,942.00 4,42,159.00
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 (22,353.00) 70,462.00
16 Total profit (loss) for period 1,43,589.00 5,12,621.00
17 Other comprehensive income net of taxes 1,05,456.00 4,46,546.00
18 Total Comprehensive Income for the period 2,49,045.00 9,59,167.00
19 Total profit or loss, attributable to
Profit or loss, attributable to owners of parent 1,19,508.00 4,25,033.00
Total profit or loss, attributable to non-controlling interests 24,081.00 60,588.00
20 Total Comprehensive income for the period attributable to
Comprehensive income for the period attributable to owners of parent 2,24,827.00 8,98,214.00
Total comprehensive income for the period attributable to owners of parent non-controlling interests 24,218.00 60,953.00
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 7.35 27.79
Diluted earnings (loss) per share from continuing operations 7.35 27.79
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 7.35 27.79
Diluted earnings (loss) per share from continuing and discontinued operations 7.35 27.79
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: (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 Nine months ended are not annualised.



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 Consolidated Consolidated
1 Segment Revenue (Income)
(net sale/income from each segment should be disclosed)
1 CRUDE OIL 3,26,555.00 10,08,940.00
2 NATURAL GAS 1,42,632.00 4,31,427.00
3 REFINERY PRODUCTS 6,52,670.00 19,25,073.00
4 LPG 4,117.00 12,271.00
5 PIPELINE TRANSPORTATION 16,872.00 77,074.00
6 RENEWABLE ENERGY 1,434.00 8,815.00
Total Segment Revenue 11,44,280.00 34,63,600.00
Less: Inter segment revenue 2,33,137.00 7,59,922.00
Revenue from operations 9,11,143.00 27,03,678.00
2 Segment Result
Profit (+) / Loss (-) before tax and interest from each segment
1 CRUDE OIL 74,933.00 2,65,299.00
2 NATURAL GAS 38,050.00 1,18,193.00
3 REFINERY PRODUCTS 1,11,357.00 2,57,396.00
4 LPG 2,263.00 7,130.00
5 PIPELINE TRANSPORTATION (49.00) 30,587.00
6 RENEWABLE ENERGY (1,572.00) 1,775.00
Total Profit before tax 2,24,982.00 6,80,380.00
i. Finance cost 31,870.00 82,300.00
ii. Other Unallocable Expenditure net off Unallocable income 2,114.00 (48,199.00)
Profit before tax 1,90,998.00 6,46,279.00
3 (Segment Asset - Segment Liabilities)
Segment Asset
1 CRUDE OIL 13,84,751.00 13,84,751.00
2 NATURAL GAS 12,88,156.00 12,88,156.00
3 REFINERY PRODUCTS 41,07,880.00 41,07,880.00
4 LPG 6,815.00 6,815.00
5 PIPELINE TRANSPORTATION 1,89,260.00 1,89,260.00
6 RENEWABLE ENERGY 42,548.00 42,548.00
Total Segment Asset 70,19,410.00 70,19,410.00
Un-allocable Assets 48,75,945.00 48,75,945.00
Net Segment Asset 1,18,95,355.00 1,18,95,355.00
4 Segment Liabilities
Segment Liabilities
1 CRUDE OIL 4,71,773.00 4,71,773.00
2 NATURAL GAS 3,96,026.00 3,96,026.00
3 REFINERY PRODUCTS 21,71,180.00 21,71,180.00
4 LPG 7,184.00 7,184.00
5 PIPELINE TRANSPORTATION 21,952.00 21,952.00
6 RENEWABLE ENERGY 2,137.00 2,137.00
Total Segment Liabilities 30,70,252.00 30,70,252.00
Un-allocable Liabilities 24,69,752.00 24,69,752.00
Net Segment Liabilities 55,40,004.00 55,40,004.00
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 01-10-2025 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 Consolidated Consolidated
Other comprehensive income [Abstract]
1 Amount of items that will not be reclassified to profit and loss
1 Remeasurement of the Defined Benefits Plans 3,374.00 8,743.00
2 Equity Instruments through Other Comprehensive Income 1,21,422.00 2,82,322.00
3 Share of other comprehensive income in associates and Joint venture to the extent not to be reclassified to profit or loss 4.00 20.00
Total Amount of items that will not be reclassified to profit and loss 1,24,800.00 2,91,085.00
2 Income tax relating to items that will not be reclassified to profit or loss 15,316.00 35,842.00
3 Amount of items that will be reclassified to profit and loss
1 Exchange difference in translating the financial statements of Foreign operations 2,015.00 11,779.00
2 Share of other comprehensive income in associates and Joint ventures to the extent that may be reclassified to profit or loss (6,043.00) 1,79,524.00
Total Amount of items that will be reclassified to profit and loss (4,028.00) 1,91,303.00
4 Income tax relating to items that will be reclassified to profit or loss 0.00 0.00
5 Total Other comprehensive income 1,05,456.00 4,46,546.00