Integrated Filing — IndAS



General information about company

Scrip Code 500312
NSE Symbol ONGC
MSEI Symbol NOTLISTED
ISIN INE213A01029
Name of company Oil & Natural Gas 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 12-02-2026
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 30-01-2026
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 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 Geographical
Description of single segment
Start date and time of board meeting 12-02-2026   15:30:00
End date and time of board meeting 12-02-2026   20:15:00
Whether cash flow statement is applicable on company
Type of cash flow statement
Declaration of unmodified opinion or statement on impact of audit qualification Declaration of unmodified opinion



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 1,67,42,293.00 4,88,44,213.00
Other income 3,30,750.00 8,98,875.00
Total income 1,70,73,043.00 4,97,43,088.00
2 Expenses
(a) Cost of materials consumed 49,57,490.00 1,46,14,272.00
(b) Purchases of stock-in-trade 51,97,839.00 1,52,64,952.00
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade 2,35,501.00 1,84,620.00
(d) Employee benefit expense 1,84,051.00 5,50,797.00
(e) Finance costs 3,20,685.00 9,95,924.00
(f) Depreciation, depletion and amortisation expense 9,38,827.00 28,04,570.00
(f) Other Expenses
1 Statutory levies 20,74,764.00 59,82,185.00
2 Exploration costs written off - Survey cost 53,240.00 1,27,894.00
3 Exploration costs written off - Exploration well cost 1,52,480.00 3,66,393.00
4 Other expenses 13,53,394.00 39,76,730.00
Total other expenses 36,33,878.00 1,04,53,202.00
Total expenses 1,54,68,271.00 4,48,68,337.00
3 Total profit before exceptional items and tax 16,04,772.00 48,74,751.00
4 Exceptional items 4,512.00 2,637.00
5 Total profit before tax 16,09,284.00 48,77,388.00
6 Tax expense
7 Current tax 4,73,797.00 13,81,469.00
8 Deferred tax (49,431.00) (94,705.00)
9 Total tax expenses 4,24,366.00 12,86,764.00
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 11,84,918.00 35,90,624.00
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 9,724.00 20,899.00
16 Total profit (loss) for period 11,94,642.00 36,11,523.00
17 Other comprehensive income net of taxes 3,78,917.00 9,13,595.00
18 Total Comprehensive Income for the period 15,73,559.00 45,25,118.00
19 Total profit or loss, attributable to
Profit or loss, attributable to owners of parent 10,01,578.00 30,60,473.00
Total profit or loss, attributable to non-controlling interests 1,93,064.00 5,51,050.00
20 Total Comprehensive income for the period attributable to
Comprehensive income for the period attributable to owners of parent 13,78,013.00 39,68,689.00
Total comprehensive income for the period attributable to owners of parent non-controlling interests 1,95,546.00 5,56,429.00
21 Details of equity share capital
Paid-up equity share capital 6,29,014.00 6,29,014.00
Face value of equity share capital 5 5
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 7.96 24.33
Diluted earnings (loss) per share from continuing operations 7.96 24.33
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 7.96 24.33
Diluted earnings (loss) per share from continuing and discontinued operations 7.96 24.33
24 Debt equity ratio 0.3400 0.3400
25 Debt service coverage ratio 0.900 1.6200
26 Interest service coverage ratio 10.0700 9.6700
27 Disclosure of notes on financial results



Remarks

Debt equity ratio Ratio in times
Debt service coverage ratio Ratio in times
Interest service coverage ratio Ratio in times


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 A. (i) (a) In India - E&P - Offshore 22,08,145.00 67,06,507.00
2 A. (i) (b) In India - E&P - Onshore 9,37,247.00 29,25,783.00
3 A. (ii) In India - Refining & Marketing 1,54,39,537.00 4,32,09,078.00
4 A. (iii) In India - Petrochemicals 3,04,471.00 9,78,954.00
5 B. Outside India 1,79,591.00 6,07,869.00
6 C. Others Unallocated 8,468.00 39,469.00
Total Segment Revenue 1,90,77,459.00 5,44,67,660.00
Less: Inter segment revenue 23,35,166.00 56,23,447.00
Revenue from operations 1,67,42,293.00 4,88,44,213.00
2 Segment Result
Profit (+) / Loss (-) before tax and interest from each segment
1 A. (i) (a) In India - E&P - Offshore 8,38,457.00 27,54,121.00
2 A. (i) (b) In India - E&P - Onshore 1,20,598.00 4,96,583.00
3 A. (ii) In India - Refining & Marketing 7,29,943.00 19,75,761.00
4 A. (iii) In India - Petrochemicals (28,427.00) (83,838.00)
5 B. Outside India 37,042.00 1,43,423.00
6 C. Others Unallocated 9,724.00 20,899.00
Total Profit before tax 17,07,337.00 53,06,949.00
i. Finance cost 3,20,685.00 9,95,924.00
ii. Other Unallocable Expenditure net off Unallocable income (2,32,356.00) (5,87,262.00)
Profit before tax 16,19,008.00 48,98,287.00
3 (Segment Asset - Segment Liabilities)
Segment Asset
1 A. (i) (a) In India - E&P - Offshore 1,90,35,772.00 1,90,35,772.00
2 A. (i) (b) In India - E&P - Onshore 84,27,657.00 84,27,657.00
3 A. (ii) In India - Refining & Marketing 2,32,81,548.00 2,32,81,548.00
4 A. (iii) In India - Petrochemicals 29,44,614.00 29,44,614.00
5 B. Outside India 1,33,46,627.00 1,33,46,627.00
6 C. Others Unallocated 1,18,07,474.00 1,18,07,474.00
Total Segment Asset 7,88,43,692.00 7,88,43,692.00
Un-allocable Assets 0.00 0.00
Net Segment Asset 7,88,43,692.00 7,88,43,692.00
4 Segment Liabilities
Segment Liabilities
1 A. (i) (a) In India - E&P - Offshore 82,75,573.00 82,75,573.00
2 A. (i) (b) In India - E&P - Onshore 19,90,715.00 19,90,715.00
3 A. (ii) In India - Refining & Marketing 1,57,15,107.00 1,57,15,107.00
4 A. (iii) In India - Petrochemicals 26,72,222.00 26,72,222.00
5 B. Outside India 66,15,191.00 66,15,191.00
6 C. Others Unallocated 26,45,936.00 26,45,936.00
Total Segment Liabilities 3,79,14,744.00 3,79,14,744.00
Un-allocable Liabilities 0.00 0.00
Net Segment Liabilities 3,79,14,744.00 3,79,14,744.00
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 benefit plans (22,912.00) (53,412.00)
2 Equity instruments through other comprehensive income 3,25,115.00 7,57,458.00
3 Share of other comprehensive income in associates and joint ventures, to the extent not to be reclassified to profit or loss (153.00) 32.00
Total Amount of items that will not be reclassified to profit and loss 3,02,050.00 7,04,078.00
2 Income tax relating to items that will not be reclassified to profit or loss 29,707.00 69,485.00
3 Amount of items that will be reclassified to profit and loss
1 Exchange differences in translating the financial statement of foreign operation 1,66,571.00 4,20,692.00
2 Effective portion of gains (losses) on hedging instruments in cash flow hedges 12,198.00 10,892.00
3 Share of other comprehensive income in associates and joint ventures, to the extent to be reclassified to profit or loss (1,063.00) (2,641.00)
Total Amount of items that will be reclassified to profit and loss 1,77,706.00 4,28,943.00
4 Income tax relating to items that will be reclassified to profit or loss 71,132.00 1,49,941.00
5 Total Other comprehensive income 3,78,917.00 9,13,595.00





Details of Impact of Audit Qualification

Amount in (Lakhs)

Whether results are audited or unaudited Unaudited
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 Manubhai & Shah LLP Yes 29-02-2028
2 V Sankar Aiyar & Co Yes 30-04-2028
3 Laxmi Tripti & Associates Yes 31-05-2028
4 Talati & Talati LLP Yes 30-09-2026
5 Rama K Gupta & Co Yes 29-02-2028