Integrated Filing — IndAS



General information about company

Scrip Code 500547
NSE Symbol BPCL
MSEI Symbol NOTLISTED
ISIN INE029A01011
Name of company BHARAT 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 19-05-2026
Date on which prior intimation of the meeting for considering financial results was informed to the exchange
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 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 Downstream Petroleum
Start date and time of board meeting 19-05-2026   15:00:00
End date and time of board meeting 19-05-2026   18:15:00
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
Whether the company has any related party? Yes
Whether the company has entered into any Related Party transaction during the selected half year for which it wants to submit disclosure? Yes
(I) We declare that the acceptance of fixed deposits by the bans/Non-Banking Finance Company are at the terms uniformly applicable/offered to all shareholders/public NA
(II) We declare that the scheduled commercial bank, as per RBI circular RBI/DBR/2015-16/19 dated March 03, 2016, has allowed additional interest of one per cent per annum, over and above the rate of interest mentioned in the schedule of interest rates on savings or a term deposits of banks staff and their exclusive associations as well as on deposits of Chairman, Chairman & Managing Director, Executive Director or such other Executives appointed for a fixed tenure. NA
Whether the company is a high value debt listed entity according to regulation 15 (1A)? No
(a) If answer to above question is Yes, whether complying with proviso to regulation 23 (9), i.e., submitting RPT disclosures on the day of results publication?
(b) If answer to above question is No, please explain the reason for not complying.
Whether the updated Related Party Transactions (RPT) Policy (in compliance with Reg. 23 of SEBI LODR) has been uploaded on the website of the Company? Yes
Latest Date on which RPT policy is updated 23-01-2026
Indicate Company website link for updated RPT policy of the Company https://www.bharatpetroleum.in/images/files/related-party-transaction-policy.pdf
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
Notapplicable



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 Standalone Standalone
1 Income
Revenue from operations 1,34,89,640.00 5,22,66,825.00
Other income 1,06,374.00 3,75,328.00
Total income 1,35,96,014.00 5,26,42,153.00
2 Expenses
(a) Cost of materials consumed 54,26,427.00 2,13,62,176.00
(b) Purchases of stock-in-trade 43,81,522.00 1,66,44,500.00
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade (1,23,168.00) (88,197.00)
(d) Employee benefit expense 1,11,968.00 3,75,184.00
(e) Finance costs 47,905.00 1,63,400.00
(f) Depreciation, depletion and amortisation expense 2,03,837.00 7,84,409.00
(f) Other Expenses
1 Excise Duty 16,24,702.00 67,59,238.00
2 Other Expenses 10,62,112.00 30,96,130.00
Total other expenses 26,86,814.00 98,55,368.00
Total expenses 1,27,35,305.00 4,90,96,840.00
3 Total profit before exceptional items and tax 8,60,709.00 35,45,313.00
4 Exceptional items (4,34,913.00) (4,34,913.00)
5 Total profit before tax 4,25,796.00 31,10,400.00
6 Tax expense
7 Current tax 2,44,623.00 9,22,148.00
8 Deferred tax (1,37,976.00) (1,42,070.00)
9 Total tax expenses 1,06,647.00 7,80,078.00
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 3,19,149.00 23,30,322.00
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 3,19,149.00 23,30,322.00
17 Other comprehensive income net of taxes 14,248.00 57,839.00
18 Total Comprehensive Income for the period 3,33,397.00 23,88,161.00
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 4,27,258.00 4,27,258.00
Face value of equity share capital 10 10
27 Details of debt securities
22 Reserves excluding revaluation reserve 90,96,016.00
23 Earnings per share
i Earnings per equity share for continuing operations
Basic earnings (loss) per share from continuing operations 7.47 54.54
Diluted earnings (loss) per share from continuing operations 7.47 54.54
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 7.47 54.54
Diluted earnings (loss) per share from continuing and discontinued operations 7.47 54.54
24 Debt equity ratio 0.1100 0.1100
25 Debt service coverage ratio 3.7900 3.5400
26 Interest service coverage ratio 21.0700 41.3900
27 Disclosure of notes on financial results



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 Standalone
Assets
1 Non-current assets
Property, plant and equipment 91,69,865.00
Capital work-in-progress 16,39,407.00
Investment property 8.00
Goodwill 1,20,398.00
Other intangible assets 67,962.00
Intangible assets under development 78,719.00
Biological assets other than bearer plants 0.00
Investments accounted for using equity method 0.00
Non-current financial assets
Non-current investments 8,96,477.00
Trade receivables, non-current 0.00
Loans, non-current 1,00,277.00
Other non-current financial assets
1 Other non-current financial assets 30,754.00
Total of other non-current financial assets 30,754.00
Total non-current financial assets 10,27,508.00
Deferred tax assets (net) 0.00
Other non-current assets
1 Income Tax Assets (Net) 23,326.00
2 Other Non-current Assets 3,09,249.00
Total of other non-current assets 3,32,575.00
Total non-current assets 1,24,36,442.00
2 Current assets
Inventories 53,30,328.00
Current financial asset
Current investments 2,40,806.00
Trade receivables, current 4,94,895.00
Cash and cash equivalents 25,984.00
Bank balance other than cash and cash equivalents 16,62,211.00
Loans, current 14,264.00
Other current financial assets
Total of other current financial assets 2,75,310.00
Total current financial assets 27,13,470.00
Current tax assets (net) 0.00
Other current assets
1 Other current assets 2,27,058.00
Total of other current assets 2,27,058.00
Total current assets 82,70,856.00
3 Non-current assets classified as held for sale 5,343.00
4 Regulatory deferral account debit balances and related deferred tax Assets 0.00
Total assets 2,07,12,641.00
Equity and liabilities
1 Equity
Equity attributable to owners of parent
Equity share capital 4,27,258.00
Other equity 90,96,016.00
Total equity attributable to owners of parent 95,23,274.00
Non controlling interest
Total equity 95,23,274.00
2 Liabilities
Non-current liabilities
Non-current financial liabilities
Borrowings, non-current 1,66,153.00
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 0.00
Total Trade payable 0.00
Other non-current financial liabilities
1 Lease Liabilities 9,61,675.00
2 Other non-current financial liabilities 5,045.00
Total of other non-current financial liabilities 9,66,720.00
Total non-current financial liabilities 11,32,873.00
Provisions, non-current 25,603.00
Deferred tax liabilities (net) 5,30,746.00
Deferred government grants, Non-current 0.00
Other non-current liabilities
1 Other non-current liabilities 2,50,224.00
Total of other non-current liabilities 2,50,224.00
Total non-current liabilities 19,39,446.00
Current liabilities
Current financial liabilities
Borrowings, current 8,81,856.00
Trade payables, current
(A) Total outstanding dues of micro enterprises and small enterprises 65,753.00
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises 41,97,690.00
Total Trade payable 42,63,443.00
Other current financial liabilities
1 Lease Liabilites 1,32,563.00
2 Other current financial liabilities 28,33,409.00
Total of other current financial liabilities 29,65,972.00
Total current financial liabilities 81,11,271.00
Other current liabilities 7,99,711.00
1 Other current liabilities 7,99,711.00
Total of other current liabilities 7,99,711.00
Provisions, current 2,19,039.00
Current tax liabilities (Net) 1,19,900.00
Deferred government grants, Current 0.00
Total current liabilities 92,49,921.00
3 Liabilities directly associated with assets in disposal group classified as held for sale 0.00
4 Regulatory deferral account credit balances and related deferred tax liability 0.00
Total liabilities 1,11,89,367.00
Total equity and liabilites 2,07,12,641.00
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 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 01-01-2026 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 Standalone Standalone
Other comprehensive income [Abstract]
1 Amount of items that will not be reclassified to profit and loss
1 (a) Items that will not be reclassified to profit or loss 15,907.00 71,935.00
Total Amount of items that will not be reclassified to profit and loss 15,907.00 71,935.00
2 Income tax relating to items that will not be reclassified to profit or loss 1,659.00 14,096.00
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 14,248.00 57,839.00



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 Standalone
Statement of cash flows
Cash flows from used in operating activities
Profit before tax 31,10,400.00
Adjustments for reconcile profit (loss)
Adjustments for finance costs 1,63,400.00
Adjustments for decrease (increase) in inventories (10,15,091.00)
Adjustments for decrease (increase) in trade receivables, current 4,13,523.00
Adjustments for decrease (increase) in trade receivables, non-current 0.00
Adjustments for decrease (increase) in other current assets (43,128.00)
Adjustments for decrease (increase) in other non-current assets (15,491.00)
Adjustments for other financial assets, non-current (2,202.00)
Adjustments for other financial assets, current (70,344.00)
Adjustments for other bank balances 0.00
Adjustments for increase (decrease) in trade payables, current 11,59,229.00
Adjustments for increase (decrease) in trade payables, non-current 0.00
Adjustments for increase (decrease) in other current liabilities 1,54,795.00
Adjustments for increase (decrease) in other non-current liabilities (8,312.00)
Adjustments for depreciation and amortisation expense 7,84,409.00
Adjustments for impairment loss reversal of impairment loss recognised in profit or loss 4,52,810.00
Adjustments for provisions, current 0.00
Adjustments for provisions, non-current 0.00
Adjustments for other financial liabilities, current 2,96,765.00
Adjustments for other financial liabilities, non-current (829.00)
Adjustments for unrealised foreign exchange losses gains 48,201.00
Adjustments for dividend income 56,120.00
Adjustments for interest income 1,61,166.00
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 (6,500.00)
Other adjustments to reconcile profit (loss) 0.00
Other adjustments for non-cash items 3,69,457.00
Share of profit and loss from partnership firm or association of persons or limited liability partnerships 0.00
Total adjustments for reconcile profit (loss) 24,63,406.00
Net cash flows from (used in) operations 55,73,806.00
Dividends received 0.00
Interest paid 0.00
Interest received 0.00
Income taxes paid (refund) 8,03,478.00
Other inflows (outflows) of cash 0.00
Net cash flows from (used in) operating activities 47,70,328.00
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 2,25,040.00
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 0.00
Other cash receipts from sales of interests in joint ventures 0.00
Other cash payments to acquire interests in joint ventures 4,001.00
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 13,196.00
Purchase of property, plant and equipment 15,95,435.00
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 7,410.00
Proceeds from sales of intangible assets under development 0.00
Purchase of intangible assets under development 6,961.00
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 25,688.00
Proceeds from sales of other long-term assets 1,24,900.00
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 56,120.00
Interest received 1,20,731.00
Income taxes paid (refund) 0.00
Other inflows (outflows) of cash (7,47,311.00)
Net cash flows from (used in) investing activities (22,45,523.00)
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 96,609.00
Repayments of borrowings 13,81,506.00
Payments of lease liabilities 2,05,424.00
Dividends paid 9,52,466.00
Interest paid 96,978.00
Income taxes paid (refund) 0.00
Other inflows (outflows) of cash 0.00
Net cash flows from (used in) financing activities (25,39,765.00)
Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes (14,960.00)
Effect of exchange rate changes on cash and cash equivalents
Effect of exchange rate changes on cash and cash equivalents 0.00
Net increase (decrease) in cash and cash equivalents (14,960.00)
Cash and cash equivalents cash flow statement at beginning of period 40,944.00
Cash and cash equivalents cash flow statement at end of period 25,984.00





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 M/s M M Nissim & Co LLP Yes 31-03-2028
2 M/s Manohar Chowdhry & Associates Yes 30-09-2027


Amount in (Lakhs)

Format for Disclosure of Related Party Transactions (applicable only for half-yearly filings i.e., 2nd and 4th quarter)
Sr No. Additional disclosure of related party transactions - applicable only in case the related party transaction relates to loans, inter-corporate deposits, advances or investments made or given by the listed entity/subsidiary. These details need to be disclosed only once, during the reporting period when such transaction was undertaken.
Details of the party (listed entity/subsidiary) entering into the transaction Details of the counterparty Type of related party transaction Details of other related party transaction Value of the related party transaction as approved by the audit committee Remarks on approval by audit committee Value of the related party transaction ratified by the audit committee Date of Audit Committee Meeting where the ratification was approved Value of transaction during the reporting period In case monies are due to either party as a result of the transaction In case any financial indebtedness is incurred to make or give loans, inter-corporate deposits, advances or investments Details of the loans, inter-corporate deposits, advances or investments Notes
Name PAN Name PAN Relationship of the counterparty with the listed entity or its subsidiary Opening balance Closing balance Nature of indebtedness (loan/ issuance of debt/ any other etc.) Details of other indebtedness Cost Tenure Nature (loan/ advance/ intercorporate deposit/ investment ) Interest Rate (%) Tenure Secured/ unsecured Purpose for which the funds will be utilised by the ultimate recipient of funds (endusage)
1 Bharat Petroleum Corporation Limited Smt. Kala V Company Secretary Remuneration NIL 40.00 0.00 0.00
2 Bharat Petroleum Corporation Limited Smt Sushma Agarwal Independent Directors Any other transaction Sitting Fees NIL 7.00 0.00 0.00
3 Bharat Petroleum Corporation Limited Shri Vetsa Ramakrishna Gupta Key Managerial Personnel Remuneration NIL 69.00 0.00 0.00
4 Bharat Petroleum Corporation Limited Shri Sukhmal Kumar Jain Key Managerial Personnel Remuneration NIL 9.00 0.00 0.00
5 Bharat Petroleum Corporation Limited Shri Subhankar Sen Key Managerial Personnel Remuneration NIL 51.00 0.00 0.00
6 Bharat Petroleum Corporation Limited Shri Sanjay Khanna Key Managerial Personnel Remuneration NIL 56.00 0.00 0.00
7 Bharat Petroleum Corporation Limited Shri Raj Kumar Dubey Key Managerial Personnel Remuneration NIL 186.00 0.00 0.00
8 Bharat Petroleum Corporation Limited Shri Pradeep Vishambhar Agrawal Independent Directors Any other transaction Sitting Fees NIL 9.00 0.00 0.00
9 Bharat Petroleum Corporation Limited Shri Gopal Krishna Agarwal Independent Directors Any other transaction Sitting Fees NIL 6.00 0.00 0.00
10 Bharat Petroleum Corporation Limited Shri G Krishnakumar Key Managerial Personnel Remuneration NIL 15.00 0.00 0.00
11 Bharat Petroleum Corporation Limited Shri Bhagwati Prasad Saraswat Independent Directors Any other transaction Sitting Fees NIL 8.00 0.00 0.00
12 Bharat Petroleum Corporation Limited Indian Provident Fund of BPCL Post Employee Benefit Fund Any other transaction Contribution to Retirement Benefit Funds/ Trusts 20,000.00 Reviewed 9,063.00 0.00 0.00
13 Bharat Petroleum Corporation Limited Indian Provident Fund of BPCL Post Employee Benefit Fund Any other transaction Outstanding Payables 0.00 NIL 0.00 1,467.00 1,559.00
14 Bharat Petroleum Corporation Limited BPCL Employees Post Retirement Medical Benefits Trust Post Employee Benefit Fund Any other transaction Outstanding Payables 0.00 NIL 0.00 3,049.00 0.00
15 Bharat Petroleum Corporation Limited BPCL Employees Post Retirement Medical Benefits Trust Post Employee Benefit Fund Any other transaction Advance Paid - receivable balance 0.00 NIL 0.00 0.00 8,574.00
16 Bharat Petroleum Corporation Limited Gratuity Fund of Bpcl Post Employee Benefit Fund Any other transaction Advance Paid - receivable balance 0.00 NIL 0.00 2,417.00 4,551.00
17 Bharat Petroleum Corporation Limited Pension Fund of BPCL Post Employee Benefit Fund Any other transaction Contribution to Retirement Benefit Funds/ Trusts 800.00 Reviewed 336.00 0.00 0.00
18 Bharat Petroleum Corporation Limited Pension Fund of BPCL Post Employee Benefit Fund Any other transaction Outstanding Payables 0.00 NIL 0.00 3,151.00 2,773.00
19 Bharat Petroleum Corporation Limited BPCL Monthly Ex-Gratia Trust Post Employee Benefit Fund Any other transaction Advance Paid - receivable balance 0.00 NIL 0.00 475.00 3,762.00
20 Bharat Petroleum Corporation Limited Shri Chandrashekhar N Relative of Key Managerial Person Remuneration 103.00 Reviewed 56.00 0.00 0.00
21 Bharat Petroleum Corporation Limited Bharat Renewable Energy Limited Joint Venture Any other transaction Outstanding Advance against Equity 0.00 Reviewed 0.00 54.00 54.00
22 Bharat Petroleum Corporation Limited Bharat Renewable Energy Limited Joint Venture Any other transaction Provision for doubtful debts 0.00 Reviewed 0.00 54.00 54.00
23 Bharat Petroleum Corporation Limited Bharat Stars Services Private Limited Joint Venture Any other transaction Management Contracts 514.00 Reviewed 314.00 0.00 0.00
24 Bharat Petroleum Corporation Limited Bharat Stars Services Private Limited Joint Venture Sale of goods or services 175.00 Reviewed 42.00 0.00 0.00
25 Bharat Petroleum Corporation Limited Bharat Stars Services Private Limited Joint Venture Purchase of goods or services 21,707.00 Reviewed 5,418.00 0.00 0.00
26 Bharat Petroleum Corporation Limited Bharat Stars Services Private Limited Joint Venture Any other transaction Advance Received - payable Balance 0.00 Reviewed 0.00 0.00 0.00
27 Bharat Petroleum Corporation Limited Bharat Stars Services Private Limited Joint Venture Any other transaction Outstanding receivables 0.00 Reviewed 0.00 46.00 154.00
28 Bharat Petroleum Corporation Limited Bharat Stars Services Private Limited Joint Venture Any other transaction Outstanding Payables 0.00 Reviewed 0.00 726.00 1,171.00
29 Bharat Petroleum Corporation Limited Bharat Stars Services(Delhi) Private Limited Joint Venture Purchase of goods or services 2,065.00 Reviewed 898.00 0.00 0.00
30 Bharat Petroleum Corporation Limited Bharat Stars Services(Delhi) Private Limited Joint Venture Sale of goods or services 150.00 Reviewed 2.00 0.00 0.00
31 Bharat Petroleum Corporation Limited Bharat Stars Services(Delhi) Private Limited Joint Venture Any other transaction Outstanding receivables 0.00 Reviewed 0.00 7.00 7.00
32 Bharat Petroleum Corporation Limited Bharat Stars Services(Delhi) Private Limited Joint Venture Any other transaction Lease Rentals- Income 91.00 Reviewed 24.00 0.00 0.00
33 Bharat Petroleum Corporation Limited Bharat Stars Services(Delhi) Private Limited Joint Venture Any other transaction Outstanding Payables 0.00 Reviewed 0.00 165.00 89.00
34 Bharat Petroleum Corporation Limited BPCL KIAL Fuel Farm Private Limited Joint Venture Purchase of goods or services 100.00 Reviewed 2.00 0.00 0.00
35 Bharat Petroleum Corporation Limited BPCL KIAL Fuel Farm Private Limited Joint Venture Sale of goods or services 534.00 Reviewed 269.00 0.00 0.00
36 Bharat Petroleum Corporation Limited BPCL KIAL Fuel Farm Private Limited Joint Venture Any other transaction Outstanding receivables 0.00 Reviewed 0.00 67.00 35.00
37 Bharat Petroleum Corporation Limited Central UP Gas Limited Joint Venture Any other transaction Management Contracts 114.00 Reviewed 67.00 0.00 0.00
38 Bharat Petroleum Corporation Limited Central UP Gas Limited Joint Venture Purchase of goods or services 51,300.00 Reviewed 6,478.00 0.00 0.00
39 Bharat Petroleum Corporation Limited Central UP Gas Limited Joint Venture Sale of goods or services 9,203.00 Reviewed 2,201.00 0.00 0.00
40 Bharat Petroleum Corporation Limited Central UP Gas Limited Joint Venture Any other transaction Guarantee Received- Balance 0.00 Reviewed 0.00 500.00 500.00
41 Bharat Petroleum Corporation Limited Central UP Gas Limited Joint Venture Any other transaction Outstanding Payables 0.00 Reviewed 0.00 519.00 596.00
42 Bharat Petroleum Corporation Limited Central UP Gas Limited Joint Venture Any other transaction Outstanding receivables 0.00 Reviewed 0.00 238.00 63.00
43 Bharat Petroleum Corporation Limited Delhi Aviation Fuel Facility Private Limited Joint Venture Any other transaction Management Contracts 96.00 Reviewed 54.00 0.00 0.00
44 Bharat Petroleum Corporation Limited Delhi Aviation Fuel Facility Private Limited Joint Venture Any other transaction Outstanding Receivables 0.00 Reviewed 0.00 5.00 24.00
45 Bharat Petroleum Corporation Limited Fino Payments Bank Limited Associate Sale of goods or services 4,570.00 Reviewed 21.00 0.00 0.00
46 Bharat Petroleum Corporation Limited Fino Payments Bank Limited Associate Any other transaction Lease Rentals- Income 26.00 Reviewed 12.00 0.00 0.00
47 Bharat Petroleum Corporation Limited Fino Payments Bank Limited Associate Any other transaction Outstanding Receivables 0.00 Reviewed 0.00 43.00 11.00
48 Bharat Petroleum Corporation Limited Fino Paytech Limited Associate Purchase of goods or services 500.00 Reviewed 139.00 0.00 0.00
49 Bharat Petroleum Corporation Limited Fino Paytech Limited Associate Any other transaction Outstanding Payables 0.00 Reviewed 0.00 139.00 42.00
50 Bharat Petroleum Corporation Limited Fino Paytech Limited Associate Any other transaction Outstanding Receivables 0.00 Reviewed 0.00 1,115.00 596.00
51 Bharat Petroleum Corporation Limited Goa Natural Gas Private Limited Joint Venture Any other transaction Management Contracts 109.00 Reviewed 41.00 0.00 0.00
52 Bharat Petroleum Corporation Limited Goa Natural Gas Private Limited Joint Venture Any other transaction Outstanding Receivables 0.00 Reviewed 0.00 50.00 59.00
53 Bharat Petroleum Corporation Limited Goa Natural Gas Private Limited Joint Venture Purchase of goods or services 11,712.00 Reviewed 964.00 0.00 0.00
54 Bharat Petroleum Corporation Limited Goa Natural Gas Private Limited Joint Venture Any other transaction Outstanding Payables 0.00 Reviewed 0.00 83.00 88.00
55 Bharat Petroleum Corporation Limited Goa Natural Gas Private Limited Joint Venture Sale of goods or services 400.00 Reviewed 21.00 0.00 0.00
56 Bharat Petroleum Corporation Limited GSPL India Gasnet Limited Associate Any other transaction Outstanding receivables 0.00 Reviewed 0.00 400.00 400.00
57 Bharat Petroleum Corporation Limited GSPL India Gasnet Limited Associate Any other transaction Lease Rentals and other charges- Expense 580.00 Reviewed 1.00 0.00 0.00
58 Bharat Petroleum Corporation Limited GSPL India Transco Limited Associate Any other transaction Outstanding Payables 0.00 Reviewed 0.00 18.00 18.00
59 Bharat Petroleum Corporation Limited Haridwar Natural Gas Private Limited Joint Venture Interest received 30.00 Reviewed 14.00 0.00 0.00
60 Bharat Petroleum Corporation Limited Haridwar Natural Gas Private Limited Joint Venture Any other transaction Management Contracts 231.00 Reviewed 144.00 0.00 0.00
61 Bharat Petroleum Corporation Limited Haridwar Natural Gas Private Limited Joint Venture Any other transaction Outstanding Receivables 0.00 Reviewed 0.00 497.00 442.00
62 Bharat Petroleum Corporation Limited Haridwar Natural Gas Private Limited Joint Venture Purchase of goods or services 75,600.00 Reviewed 1,117.00 0.00 0.00
63 Bharat Petroleum Corporation Limited Haridwar Natural Gas Private Limited Joint Venture Sale of goods or services 3,298.00 Reviewed 986.00 0.00 0.00
64 Bharat Petroleum Corporation Limited Haridwar Natural Gas Private Limited Joint Venture Any other transaction Guarantee Received- Balance 0.00 Reviewed 0.00 205.00 205.00
65 Bharat Petroleum Corporation Limited Haridwar Natural Gas Private Limited Joint Venture Any other transaction Advance Received - payable Balance 0.00 Reviewed 0.00 9.00 7.00
66 Bharat Petroleum Corporation Limited Haridwar Natural Gas Private Limited Joint Venture Any other transaction Outstanding Payables 0.00 Reviewed 0.00 127.00 106.00
67 Bharat Petroleum Corporation Limited Haridwar Natural Gas Private Limited Joint Venture Any other transaction Loan Receivable 0.00 Reviewed 0.00 375.00 375.00
68 Bharat Petroleum Corporation Limited IHB Limited Joint Venture Any other transaction Lease Rentals- Income 549.00 Reviewed 98.00 0.00 0.00
69 Bharat Petroleum Corporation Limited IHB Limited Joint Venture Any other transaction Outstanding receivables 0.00 Reviewed 0.00 22.00 112.00
70 Bharat Petroleum Corporation Limited IHB Limited Joint Venture Purchase of goods or services 25,960.00 Reviewed 1,190.00 0.00 0.00
71 Bharat Petroleum Corporation Limited IHB Limited Joint Venture Any other transaction Outstanding Payables 0.00 Reviewed 0.00 0.00 476.00
72 Bharat Petroleum Corporation Limited IHB Limited Joint Venture Any other transaction Management Contracts 385.00 Reviewed 243.00 0.00 0.00
73 Bharat Petroleum Corporation Limited Indraprastha Gas Limited Associate Any other transaction Outstanding Payables 0.00 Reviewed 0.00 8,161.00 8,019.00
74 Bharat Petroleum Corporation Limited Indraprastha Gas Limited Associate Any other transaction Outstanding receivables 0.00 Reviewed 0.00 7,371.00 1,488.00
75 Bharat Petroleum Corporation Limited Indraprastha Gas Limited Associate Any other transaction Management Contracts 387.00 Reviewed 235.00 0.00 0.00
76 Bharat Petroleum Corporation Limited Indraprastha Gas Limited Associate Sale of goods or services 1,19,197.00 Reviewed 41,363.00 0.00 0.00
77 Bharat Petroleum Corporation Limited Indraprastha Gas Limited Associate Dividend received 14,963.00 Reviewed 10,238.00 0.00 0.00
78 Bharat Petroleum Corporation Limited Indraprastha Gas Limited Associate Purchase of goods or services 2,23,030.00 Reviewed 89,590.00 0.00 0.00
79 Bharat Petroleum Corporation Limited Indraprastha Gas Limited Associate Any other transaction Guarantee Received- Balance 0.00 Reviewed 0.00 4,112.00 4,112.00
80 Bharat Petroleum Corporation Limited Kannur International Airport Limited Associate Any other transaction Advance Received - payable Balance 0.00 Reviewed 0.00 0.00 0.00
81 Bharat Petroleum Corporation Limited Kannur International Airport Limited Associate Purchase of goods or services 1.00 Reviewed 0.00 0.00 0.00
82 Bharat Petroleum Corporation Limited Kochi Salem Pipeline Private Limited Joint Venture Any other transaction Outstanding Payables 0.00 Reviewed 0.00 198.00 200.00
83 Bharat Petroleum Corporation Limited Kochi Salem Pipeline Private Limited Joint Venture Any other transaction Lease Rentals- Income 14.00 Reviewed 0.00 0.00 0.00
84 Bharat Petroleum Corporation Limited Kochi Salem Pipeline Private Limited Joint Venture Any other transaction Outstanding Receivables 0.00 Reviewed 0.00 42.00 75.00
85 Bharat Petroleum Corporation Limited Kochi Salem Pipeline Private Limited Joint Venture Any other transaction Management Contracts 191.00 Reviewed 118.00 0.00 0.00
86 Bharat Petroleum Corporation Limited Kochi Salem Pipeline Private Limited Joint Venture Purchase of goods or services 20,938.00 Reviewed 1,640.00 0.00 0.00
87 Bharat Petroleum Corporation Limited Maharashtra Natural Gas Limited Joint Venture Any other transaction Outstanding receivables 0.00 Reviewed 0.00 2,786.00 412.00
88 Bharat Petroleum Corporation Limited Maharashtra Natural Gas Limited Joint Venture Dividend received 4,410.00 Reviewed 1,800.00 0.00 0.00
89 Bharat Petroleum Corporation Limited Maharashtra Natural Gas Limited Joint Venture Any other transaction Outstanding Payables 0.00 Reviewed 0.00 3,226.00 3,589.00
90 Bharat Petroleum Corporation Limited Maharashtra Natural Gas Limited Joint Venture Any other transaction Management Contracts 152.00 Reviewed 88.00 0.00 0.00
91 Bharat Petroleum Corporation Limited Maharashtra Natural Gas Limited Joint Venture Purchase of goods or services 3,18,988.00 Reviewed 40,372.00 0.00 0.00
92 Bharat Petroleum Corporation Limited Maharashtra Natural Gas Limited Joint Venture Sale of goods or services 17,130.00 Reviewed 5,729.00 0.00 0.00
93 Bharat Petroleum Corporation Limited Matrix Bharat Pte Ltd Joint Venture Any other transaction Advance Received - payable Balance 0.00 Reviewed 0.00 328.00 328.00
94 Bharat Petroleum Corporation Limited Mumbai Aviation Fuel Farm Facility Private Limited Joint Venture Any other transaction Outstanding Payables 0.00 Reviewed 0.00 2.00 8.00
95 Bharat Petroleum Corporation Limited Mumbai Aviation Fuel Farm Facility Private Limited Joint Venture Sale of goods or services 2,533.00 Reviewed 385.00 0.00 0.00
96 Bharat Petroleum Corporation Limited Mumbai Aviation Fuel Farm Facility Private Limited Joint Venture Any other transaction Outstanding receivables 0.00 Reviewed 0.00 113.00 93.00
97 Bharat Petroleum Corporation Limited Mumbai Aviation Fuel Farm Facility Private Limited Joint Venture Any other transaction Guarantee Given - Balance 0.00 Reviewed 0.00 150.00 150.00
98 Bharat Petroleum Corporation Limited Mumbai Aviation Fuel Farm Facility Private Limited Joint Venture Any other transaction Management Contracts 84.00 Reviewed 52.00 0.00 0.00
99 Bharat Petroleum Corporation Limited Mumbai Aviation Fuel Farm Facility Private Limited Joint Venture Purchase of goods or services 9,774.00 Reviewed 4,775.00 0.00 0.00
100 Bharat Petroleum Corporation Limited Petronet LNG Limited Associate Any other transaction Outstanding receivables 0.00 Reviewed 0.00 5,625.00 0.00
101 Bharat Petroleum Corporation Limited Petronet LNG Limited Associate Dividend received 18,750.00 Reviewed 13,125.00 0.00 0.00
102 Bharat Petroleum Corporation Limited Petronet LNG Limited Associate Any other transaction Advance Paid - Receivable Balance 0.00 Reviewed 0.00 5,255.00 4,350.00
103 Bharat Petroleum Corporation Limited Petronet LNG Limited Associate Any other transaction Advance Received - payable Balance 0.00 Reviewed 0.00 0.00 0.00
104 Bharat Petroleum Corporation Limited Petronet LNG Limited Associate Any other transaction Guarantee Given - Balance 0.00 Reviewed 0.00 15,900.00 8,923.00
105 Bharat Petroleum Corporation Limited Petronet LNG Limited Associate Purchase of goods or services 8,87,117.00 Reviewed 3,61,317.00 0.00 0.00
106 Bharat Petroleum Corporation Limited Petronet LNG Limited Associate Any other transaction Outstanding Payables 0.00 Reviewed 0.00 34,381.00 37,860.00
107 Bharat Petroleum Corporation Limited Ratnagiri Refinery & Petrochemicals Limited Joint Venture Any other transaction Outstanding Receivables 0.00 Reviewed 0.00 9.00 0.00
108 Bharat Petroleum Corporation Limited Ratnagiri Refinery & Petrochemicals Limited Joint Venture Any other transaction Management Contracts 110.00 Reviewed 15.00 0.00 0.00
109 Bharat Petroleum Corporation Limited Sabarmati Gas Limited Joint Venture Any other transaction Outstanding Receivables 0.00 Reviewed 0.00 11,693.00 1,967.00
110 Bharat Petroleum Corporation Limited Sabarmati Gas Limited Joint Venture Purchase of goods or services 1,01,300.00 Reviewed 32,740.00 0.00 0.00
111 Bharat Petroleum Corporation Limited Sabarmati Gas Limited Joint Venture Any other transaction Outstanding Payables 0.00 Reviewed 0.00 3,998.00 4,228.00
112 Bharat Petroleum Corporation Limited Sabarmati Gas Limited Joint Venture Sale of goods or services 46,603.00 Reviewed 38,096.00 0.00 0.00
113 Bharat Petroleum Corporation Limited Sabarmati Gas Limited Joint Venture Any other transaction Guarantee Received- Balance 0.00 Reviewed 0.00 9,658.00 9,658.00
114 Bharat Petroleum Corporation Limited Sabarmati Gas Limited Joint Venture Any other transaction Management Contracts 167.00 Reviewed 85.00 0.00 0.00
115 Bharat Petroleum Corporation Limited Neuen Green Energy Private Limited Joint Venture Any other transaction Management Contracts 80.00 Reviewed 42.00 0.00 0.00
116 Bharat Petroleum Corporation Limited Neuen Green Energy Private Limited Joint Venture Any other transaction Lease Rentals- Income 5.00 Reviewed 5.00 0.00 0.00
117 Bharat Petroleum Corporation Limited Neuen Green Energy Private Limited Joint Venture Any other transaction Outstanding receivables 0.00 Reviewed 0.00 6.00 20.00
118 Bharat Petroleum Corporation Limited Bharat GPS Bioenergy Private Limited Joint Venture Any other transaction Management Contracts 80.00 Reviewed 29.00 0.00 0.00
119 Bharat Petroleum Corporation Limited Bharat GPS Bioenergy Private Limited Joint Venture Any other transaction Lease Rentals- Income 7.00 Reviewed 7.00 0.00 0.00
120 Bharat Petroleum Corporation Limited Bharat GPS Bioenergy Private Limited Joint Venture Investment 1,212.00 Reviewed 1,212.00 0.00 0.00
121 Bharat Petroleum Corporation Limited Bharat GPS Bioenergy Private Limited Joint Venture Any other transaction Outstanding Receivables 0.00 Reviewed 0.00 10.00 19.00
122 Bharat Petroleum Corporation Limited Bharat GPS Bioenergy Private Limited Joint Venture Sale of goods or services 25.00 Reviewed 5.00 0.00 0.00
123 Bharat Petroleum Corporation Limited Arunachal Gas Private Limited Joint Venture Investment 250.00 Reviewed 250.00 0.00 0.00
124 Bharat Petroleum Corporation Limited BPCL Ankur Trust Subsidiary Investment 5,000.00 Reviewed 40.00 0.00 0.00
125 Bharat Petroleum Corporation Limited BPCL Foundation Subsidiary Any other transaction Contribution to BPCL Foundation 4,700.00 Reviewed 4,647.00 0.00 0.00
126 Bharat PetroResources Limited Taas India Pte Ltd Joint Venture Sale of goods or services 275.00 Reviewed by AC of Subsidiary 140.00 0.00 0.00
127 Bharat PetroResources Limited Taas India Pte Ltd Joint Venture Any other transaction Outstanding Receivables 0.00 Reviewed by AC of Subsidiary 0.00 67.00 72.00
128 Bharat PetroResources Limited Vankor India Pte Ltd Joint Venture Sale of goods or services 206.00 Reviewed by AC of Subsidiary 101.00 0.00 0.00
129 Bharat PetroResources Limited Vankor India Pte Ltd Joint Venture Any other transaction Outstanding Receivables 0.00 Reviewed by AC of Subsidiary 0.00 49.00 52.00
130 Bharat PetroResources Limited Urja Bharat Pte Ltd Joint Venture Sale of goods or services 1,978.00 Reviewed by AC of Subsidiary 917.00 0.00 0.00
131 Bharat PetroResources Limited Urja Bharat Pte Ltd Joint Venture Any other transaction Outstanding Receivables 0.00 Reviewed by AC of Subsidiary 0.00 1,300.00 479.00
132 Bharat PetroResources Limited Shri Kamal Chopra Key Managerial Personnel Remuneration NIL 25.00 0.00 0.00
133 Bharat PetroResources Limited Shri Krishnakant Joshi Key Managerial Personnel Remuneration NIL 15.00 0.00 0.00
134 Bharat PetroResources Limited Shri Krishnakant Joshi Key Managerial Personnel Any other transaction Loan Receivable NIL 0.00 5.00 0.00
135 Bharat PetroResources Limited Shri Vikas Key Managerial Personnel Any other transaction Loan given NIL 24.00 0.00 0.00
136 Bharat PetroResources Limited Shri Vikas Key Managerial Personnel Any other transaction Loan Receivable NIL 0.00 0.00 24.00
137 Bharat PetroResources Limited Shri Vikas Key Managerial Personnel Any other transaction Repayment of loan NIL 0.00 0.00 0.00
138 Bharat PetroResources Limited Shri Vikas Key Managerial Personnel Remuneration NIL 21.00 0.00 0.00
139 Bharat PetroResources Limited Shri Krishnakant Joshi Key Managerial Personnel Any other transaction Repayment of loan NIL 6.00 0.00 0.00
140 BPRL International Singapore Pte Ltd Urja Bharat Pte Ltd Joint Venture Sale of goods or services 86.00 Reviewed by AC of Subsidiary 28.00 0.00 0.00
141 BPRL International Singapore Pte Ltd Urja Bharat Pte Ltd Joint Venture Investment 73,100.00 Reviewed by AC of Subsidiary 11,359.00 0.00 0.00
142 BPRL International Singapore Pte Ltd Urja Bharat Pte Ltd Joint Venture Any other transaction Outstanding Receivables 0.00 Reviewed by AC of Subsidiary 0.00 13.00 14.00
143 BPRL International Ventures BV Falcon Oil And Gas B.V. Joint Venture Any other transaction Outstanding Receivables 0.00 Reviewed by AC of Subsidiary 0.00 46.00 0.00
144 BPRL International Ventures BV Falcon Oil And Gas B.V. Joint Venture Any other transaction Assignment Bonus 275.00 Reviewed by AC of Subsidiary 71.00 0.00 0.00
145 BPRL Ventures BV. IBV Brasil Petroleo Ltda. Joint Venture Any other transaction Outstanding Advance against Equity 0.00 Reviewed by AC of Subsidiary 0.00 0.00 27,600.00
146 BPRL Ventures BV. IBV Brasil Petroleo Ltda. Joint Venture Any other transaction Loan Receivable 0.00 Reviewed by AC of Subsidiary 0.00 2,17,766.00 2,32,219.00
147 BPRL Ventures Mozambique BV Mozambique LNG 1 Holding Company Ltd Associate Any other transaction Outstanding Advance against Equity 0.00 Reviewed by AC of Subsidiary 0.00 1,438.00 0.00
148 BPRL Ventures Mozambique BV Mozambique LNG 1 Holding Company Ltd Associate Investment 28,810.00 Reviewed by AC of Subsidiary 19,426.00 0.00 0.00
Total value of transaction during the reporting period 7,10,804.00