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 13-05-2026
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 05-05-2026
Description of presentation currency INR
Level of rounding used in financial results Lakhs
Reporting Type Quarterly
Reporting Quarter Fourth quarter
Nature of report standalone or consolidated Consolidated
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 Multi segment
Description of single segment
Start date and time of board meeting 13-05-2026   12:00:00
End date and time of board meeting 13-05-2026   17:40:00
Whether cash flow statement is applicable on company Yes
Type of cash flow statement Cash Flow Indirect
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 01-01-2026 01-04-2025
B Date of end of reporting period 31-03-2026 31-03-2026
C Whether results are audited or unaudited Audited Audited
D Nature of report standalone or consolidated Consolidated Consolidated
1 Income
Revenue from operations 10,01,277.00 37,04,955.00
Other income 50,175.00 1,93,115.00
Total income 10,51,452.00 38,98,070.00
2 Expenses
(a) Cost of materials consumed 1,96,441.00 6,38,081.00
(b) Purchases of stock-in-trade 15,326.00 50,852.00
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade (71,931.00) (24,345.00)
(d) Employee benefit expense 60,643.00 2,37,947.00
(e) Finance costs 38,133.00 1,20,433.00
(f) Depreciation, depletion and amortisation expense 69,914.00 2,71,197.00
(f) Other Expenses
1 EXCISE DUTY 71,950.00 3,10,342.00
2 OTHER STATUTORY LEVIES 1,56,064.00 5,29,854.00
3 CONTRACT COST 91,323.00 2,79,818.00
4 CONSUMPTION OF STORES AND SPARES PARTS 12,073.00 42,362.00
5 OTHER EXPENSES 1,41,297.00 5,95,493.00
Total other expenses 4,72,707.00 17,57,869.00
Total expenses 7,81,233.00 30,52,034.00
3 Total profit before exceptional items and tax 2,70,219.00 8,46,036.00
4 Exceptional items 0.00 0.00
5 Total profit before tax 2,70,219.00 8,46,036.00
6 Tax expense
7 Current tax 62,260.00 2,07,666.00
8 Deferred tax 7,207.00 (4,541.00)
9 Total tax expenses 69,467.00 2,03,125.00
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 2,00,752.00 6,42,911.00
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 41,694.00 1,12,156.00
16 Total profit (loss) for period 2,42,446.00 7,55,067.00
17 Other comprehensive income net of taxes (90,360.00) 3,56,186.00
18 Total Comprehensive Income for the period 1,52,086.00 11,11,253.00
19 Total profit or loss, attributable to
Profit or loss, attributable to owners of parent 2,09,961.00 6,61,994.00
Total profit or loss, attributable to non-controlling interests 32,485.00 93,073.00
20 Total Comprehensive income for the period attributable to
Comprehensive income for the period attributable to owners of parent 1,20,044.00 10,18,258.00
Total comprehensive income for the period attributable to owners of parent non-controlling interests 32,042.00 92,995.00
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 45,20,814.00
23 Earnings per share
i Earnings per equity share for continuing operations
Basic earnings (loss) per share from continuing operations 12.91 40.7
Diluted earnings (loss) per share from continuing operations 12.91 40.7
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 12.91 40.7
Diluted earnings (loss) per share from continuing and discontinued operations 12.91 40.7
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) 1. Others income is mainly on account of interest/dividend from deposits/investments. 2. Excise duty includes Special Additional Excise Duty. 3. Other Statutory Levies includes Royalty, Cess and NCCD. 4. EPS for the Quarter ended are not annualised.



Remarks

Debt equity ratio
Debt service coverage ratio
Interest service coverage ratio


Statement of Asset and Liabilities

Amount in (Lakhs)

Particulars Year ended (dd-mm-yyyy)
Date of start of reporting period 01-04-2025
Date of end of reporting period 31-03-2026
Whether results are audited or unaudited Audited
Nature of report standalone or consolidated Consolidated
Assets
1 Non-current assets
Property, plant and equipment 23,30,076.00
Capital work-in-progress 41,53,856.00
Investment property 6,137.00
Goodwill 0.00
Other intangible assets 1,01,423.00
Intangible assets under development
Biological assets other than bearer plants
Investments accounted for using equity method 25,01,378.00
Non-current financial assets
Non-current investments 11,33,136.00
Trade receivables, non-current
Loans, non-current 1,92,644.00
Other non-current financial assets
1 Other non-current financial assets 2,277.00
Total of other non-current financial assets 2,277.00
Total non-current financial assets 13,28,057.00
Deferred tax assets (net)
Other non-current assets
1 Other non-current assets 73,538.00
Total of other non-current assets 73,538.00
Total non-current assets 1,04,94,465.00
2 Current assets
Inventories 5,47,589.00
Current financial asset
Current investments 43,656.00
Trade receivables, current 4,52,301.00
Cash and cash equivalents 1,32,336.00
Bank balance other than cash and cash equivalents 4,28,549.00
Loans, current 8,323.00
Other current financial assets
Total of other current financial assets 79,201.00
Total current financial assets 11,44,366.00
Current tax assets (net) 1,39,039.00
Other current assets
1 Other current assets 59,273.00
Total of other current assets 59,273.00
Total current assets 18,90,267.00
3 Non-current assets classified as held for sale 72.00
4 Regulatory deferral account debit balances and related deferred tax Assets
Total assets 1,23,84,804.00
Equity and liabilities
1 Equity
Equity attributable to owners of parent
Equity share capital 1,62,661.00
Other equity 56,37,175.00
Total equity attributable to owners of parent 57,99,836.00
Non controlling interest 5,80,383.00
Total equity 63,80,219.00
2 Liabilities
Non-current liabilities
Non-current financial liabilities
Borrowings, non-current 35,06,667.00
Trade payables, non-current
(A) Total outstanding dues of micro enterprises and small enterprises 0.00
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises 5,771.00
Total Trade payable 5,771.00
Other non-current financial liabilities
1 Other non-current financial liabilities 12,160.00
Total of other non-current financial liabilities 12,160.00
Total non-current financial liabilities 35,24,598.00
Provisions, non-current 1,65,020.00
Deferred tax liabilities (net)
Deferred government grants, Non-current 3,18,785.00
Other non-current liabilities
1 Other non-current liabilities 2,61,057.00
Total of other non-current liabilities 2,61,057.00
Total non-current liabilities 42,69,460.00
Current liabilities
Current financial liabilities
Borrowings, current 89,220.00
Trade payables, current
(A) Total outstanding dues of micro enterprises and small enterprises 13,132.00
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises 3,22,628.00
Total Trade payable 3,35,760.00
Other current financial liabilities
1 Other current financial liabilities 7,06,217.00
Total of other current financial liabilities 7,06,217.00
Total current financial liabilities 11,31,197.00
Other current liabilities 1,53,473.00
1 Other current liabilities 1,53,473.00
Total of other current liabilities 1,53,473.00
Provisions, current 3,74,211.00
Current tax liabilities (Net) 76,244.00
Deferred government grants, Current
Total current liabilities 17,35,125.00
3 Liabilities directly associated with assets in disposal group classified as held for sale
4 Regulatory deferral account credit balances and related deferred tax liability
Total liabilities 60,04,585.00
Total equity and liabilites 1,23,84,804.00
Disclosure of notes on assets and liabilities



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 01-01-2026 01-04-2025
Date of end of reporting period 31-03-2026 31-03-2026
Whether results are audited or unaudited Audited Audited
Nature of report standalone or consolidated Consolidated Consolidated
1 Segment Revenue (Income)
(net sale/income from each segment should be disclosed)
1 CRUDE OIL (Including Condensate) 4,40,653.00 14,49,593.00
2 NATURAL GAS 1,32,245.00 5,63,672.00
3 REFINERY PRODUCTS 7,14,202.00 26,39,275.00
4 LPG 4,368.00 16,639.00
5 PIPELINE TRANSPORTATION 16,546.00 93,620.00
6 RENEWABLE ENERGY 2,255.00 11,070.00
Total Segment Revenue 13,10,269.00 47,73,869.00
Less: Inter segment revenue 3,08,992.00 10,68,914.00
Revenue from operations 10,01,277.00 37,04,955.00
2 Segment Result
Profit (+) / Loss (-) before tax and interest from each segment
1 CRUDE OIL (Including Condensate) 1,69,662.00 4,29,560.00
2 NATURAL GAS 38,592.00 1,56,785.00
3 REFINERY PRODUCTS 1,32,648.00 3,90,044.00
4 LPG 2,584.00 9,714.00
5 PIPELINE TRANSPORTATION 3,211.00 39,199.00
6 RENEWABLE ENERGY 295.00 2,070.00
Total Profit before tax 3,46,992.00 10,27,372.00
i. Finance cost 38,133.00 1,20,433.00
ii. Other Unallocable Expenditure net off Unallocable income (3,054.00) (51,253.00)
Profit before tax 3,11,913.00 9,58,192.00
3 (Segment Asset - Segment Liabilities)
Segment Asset
1 CRUDE OIL (Including Condensate) 15,12,439.00 15,12,439.00
2 NATURAL GAS 14,54,095.00 14,54,095.00
3 REFINERY PRODUCTS 44,44,839.00 44,44,839.00
4 LPG 7,004.00 7,004.00
5 PIPELINE TRANSPORTATION 1,92,908.00 1,92,908.00
6 RENEWABLE ENERGY 38,883.00 38,883.00
Total Segment Asset 76,50,168.00 76,50,168.00
Un-allocable Assets 47,34,636.00 47,34,636.00
Net Segment Asset 1,23,84,804.00 1,23,84,804.00
4 Segment Liabilities
Segment Liabilities
1 CRUDE OIL (Including Condensate) 5,18,144.00 5,18,144.00
2 NATURAL GAS 4,38,656.00 4,38,656.00
3 REFINERY PRODUCTS 24,25,692.00 24,25,692.00
4 LPG 8,124.00 8,124.00
5 PIPELINE TRANSPORTATION 22,901.00 22,901.00
6 RENEWABLE ENERGY 1,719.00 1,719.00
Total Segment Liabilities 34,15,236.00 34,15,236.00
Un-allocable Liabilities 25,89,349.00 25,89,349.00
Net Segment Liabilities 60,04,585.00 60,04,585.00
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 01-01-2026 01-04-2025
B Date of end of reporting period 31-03-2026 31-03-2026
C Whether results are audited or unaudited Audited Audited
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 3,399.00 12,142.00
2 Equity Instruments through other Comprehensive Income (2,26,236.00) 56,086.00
3 Share of other comprehensive income in associates and joint ventures, to the extent not to be reclassified to profit or loss 41.00 61.00
Total Amount of items that will not be reclassified to profit and loss (2,22,796.00) 68,289.00
2 Income tax relating to items that will not be reclassified to profit or loss (26,102.00) 9,740.00
3 Amount of items that will be reclassified to profit and loss
1 Exchange difference in translating the financial statements of foreign operations 22,877.00 34,656.00
2 Share of other comprehensive income in associates and joint ventures, to the extent that may be reclassified to profit or loss 83,457.00 2,62,981.00
Total Amount of items that will be reclassified to profit and loss 1,06,334.00 2,97,637.00
4 Income tax relating to items that will be reclassified to profit or loss 0.00 0.00
5 Total Other comprehensive income (90,360.00) 3,56,186.00



Cash flow statement, indirect

Amount in (Lakhs)

Particulars Year ended (dd-mm-yyyy)
A Date of start of reporting period 01-04-2025
B Date of end of reporting period 31-03-2026
C Whether results are audited or unaudited Audited
D Nature of report standalone or consolidated Consolidated
Statement of cash flows
Cash flows from used in operating activities
Profit before tax 8,46,036.00
Adjustments for reconcile profit (loss)
Adjustments for finance costs 1,07,743.00
Adjustments for decrease (increase) in inventories (44,965.00)
Adjustments for decrease (increase) in trade receivables, current (95,517.00)
Adjustments for decrease (increase) in trade receivables, non-current 0.00
Adjustments for decrease (increase) in other current assets (22,753.00)
Adjustments for decrease (increase) in other non-current assets 0.00
Adjustments for other financial assets, non-current 0.00
Adjustments for other financial assets, current 0.00
Adjustments for other bank balances 0.00
Adjustments for increase (decrease) in trade payables, current 1,54,023.00
Adjustments for increase (decrease) in trade payables, non-current 0.00
Adjustments for increase (decrease) in other current liabilities 0.00
Adjustments for increase (decrease) in other non-current liabilities 0.00
Adjustments for depreciation and amortisation expense 2,71,197.00
Adjustments for impairment loss reversal of impairment loss recognised in profit or loss 0.00
Adjustments for provisions, current (1,87,895.00)
Adjustments for provisions, non-current 0.00
Adjustments for other financial liabilities, current 0.00
Adjustments for other financial liabilities, non-current 0.00
Adjustments for unrealised foreign exchange losses gains 89,918.00
Adjustments for dividend income 72,839.00
Adjustments for interest income 70,147.00
Adjustments for share-based payments 0.00
Adjustments for fair value losses (gains) 0.00
Adjustments for undistributed profits of associates 0.00
Other adjustments for which cash effects are investing or financing cash flow 0.00
Other adjustments to reconcile profit (loss) 3,36,055.00
Other adjustments for non-cash items 0.00
Share of profit and loss from partnership firm or association of persons or limited liability partnerships 0.00
Total adjustments for reconcile profit (loss) 4,64,820.00
Net cash flows from (used in) operations 13,10,856.00
Dividends received 0.00
Interest paid 0.00
Interest received 0.00
Income taxes paid (refund) 2,42,481.00
Other inflows (outflows) of cash 0.00
Net cash flows from (used in) operating activities 10,68,375.00
Cash flows from used in investing activities
Cash flows from losing control of subsidiaries or other businesses 0.00
Cash flows used in obtaining control of subsidiaries or other businesses 0.00
Other cash receipts from sales of equity or debt instruments of other entities 0.00
Other cash payments to acquire equity or debt instruments of other entities 30,306.00
Other cash receipts from sales of interests in joint ventures 0.00
Other cash payments to acquire interests in joint ventures 0.00
Cash receipts from share of profits of partnership firm or association of persons or limited liability partnerships 0.00
Cash payment for investment in partnership firm or association of persons or limited liability partnerships 0.00
Proceeds from sales of property, plant and equipment 0.00
Purchase of property, plant and equipment 0.00
Proceeds from sales of investment property 0.00
Purchase of investment property 0.00
Proceeds from sales of intangible assets 0.00
Purchase of intangible assets 0.00
Proceeds from sales of intangible assets under development 0.00
Purchase of intangible assets under development 0.00
Proceeds from sales of goodwill 0.00
Purchase of goodwill 0.00
Proceeds from biological assets other than bearer plants 0.00
Purchase of biological assets other than bearer plants 0.00
Proceeds from government grants 0.00
Proceeds from sales of other long-term assets 0.00
Purchase of other long-term assets 0.00
Cash advances and loans made to other parties 0.00
Cash receipts from repayment of advances and loans made to other parties 0.00
Cash payments for future contracts, forward contracts, option contracts and swap contracts 0.00
Cash receipts from future contracts, forward contracts, option contracts and swap contracts 0.00
Dividends received 72,839.00
Interest received 58,963.00
Income taxes paid (refund) 0.00
Other inflows (outflows) of cash (11,39,633.00)
Net cash flows from (used in) investing activities (10,38,137.00)
Cash flows from used in financing activities
Proceeds from changes in ownership interests in subsidiaries 0.00
Payments from changes in ownership interests in subsidiaries 0.00
Proceeds from issuing shares 0.00
Proceeds from issuing other equity instruments 0.00
Payments to acquire or redeem entity's shares 0.00
Payments of other equity instruments 0.00
Proceeds from exercise of stock options 0.00
Proceeds from issuing debentures notes bonds etc 0.00
Proceeds from borrowings 6,91,970.00
Repayments of borrowings 2,41,635.00
Payments of lease liabilities 1,28,255.00
Dividends paid 2,25,643.00
Interest paid 79,088.00
Income taxes paid (refund) 0.00
Other inflows (outflows) of cash 23,539.00
Net cash flows from (used in) financing activities 40,888.00
Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes 71,126.00
Effect of exchange rate changes on cash and cash equivalents
Effect of exchange rate changes on cash and cash equivalents 19.00
Net increase (decrease) in cash and cash equivalents 71,145.00
Cash and cash equivalents cash flow statement at beginning of period 61,087.00
Cash and cash equivalents cash flow statement at end of period 1,32,232.00





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 R K P ASSOCIATES Yes 30-09-2026
2 GOPAL SHARMA & CO Yes 28-02-2027