Integrated Filing — IndAS



General information about company

Scrip Code 500109
NSE Symbol MRPL
MSEI Symbol MRPL
ISIN INE103A01014
Name of company Mangalore Refinery and Petrchemicals Limited
Type of company Main Board
Class of security Equity
Date of start of financial year 01-04-2026
Date of end of financial year 31-03-2027
Date of board meeting when results were approved 15-07-2026
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 02-07-2026
Description of presentation currency INR
Level of rounding used in financial results Lakhs
Reporting Type Quarterly
Reporting Quarter First 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
Segment Reporting Single segment
Description of single segment Downstream Petroleum Sector
Start date and time of board meeting 15-07-2026   16:00:00
End date and time of board meeting 15-07-2026   18:25:00
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 01-04-2026 01-04-2026
B Date of end of reporting period 30-06-2026 30-06-2026
C Whether results are audited or unaudited Unaudited Unaudited
D Nature of report standalone or consolidated Consolidated Consolidated
1 Income
Revenue from operations 41,60,896.00 41,60,896.00
Other income 7,089.00 7,089.00
Total income 41,67,985.00 41,67,985.00
2 Expenses
(a) Cost of materials consumed 35,24,200.00 35,24,200.00
(b) Purchases of stock-in-trade 537.00 537.00
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade 45,452.00 45,452.00
(d) Employee benefit expense 17,714.00 17,714.00
(e) Finance costs 24,431.00 24,431.00
(f) Depreciation, depletion and amortisation expense 40,114.00 40,114.00
(f) Other Expenses
1 Excise Duty 3,35,477.00 3,35,477.00
2 Other Expenses 1,05,755.00 1,05,755.00
Total other expenses 4,41,232.00 4,41,232.00
Total expenses 40,93,680.00 40,93,680.00
3 Total profit before exceptional items and tax 74,305.00 74,305.00
4 Exceptional items 47,176.00 47,176.00
5 Total profit before tax 1,21,481.00 1,21,481.00
6 Tax expense
7 Current tax 23,627.00 23,627.00
8 Deferred tax 6,372.00 6,372.00
9 Total tax expenses 29,999.00 29,999.00
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 91,482.00 91,482.00
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 3,086.00 3,086.00
16 Total profit (loss) for period 94,568.00 94,568.00
17 Other comprehensive income net of taxes (280.00) (280.00)
18 Total Comprehensive Income for the period 94,288.00 94,288.00
19 Total profit or loss, attributable to
Profit or loss, attributable to owners of parent 94,568.00 94,568.00
Total profit or loss, attributable to non-controlling interests 0.00 0.00
20 Total Comprehensive income for the period attributable to
Comprehensive income for the period attributable to owners of parent 94,288.00 94,288.00
Total comprehensive income for the period attributable to owners of parent non-controlling interests 0.00 0.00
21 Details of equity share capital
Paid-up equity share capital 1,75,260.00 1,75,260.00
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 5.4 5.4
Diluted earnings (loss) per share from continuing operations 5.4 5.4
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 5.4 5.4
Diluted earnings (loss) per share from continuing and discontinued operations 5.4 5.4
24 Debt equity ratio 76.3700 76.3700
25 Debt service coverage ratio 61.6900 61.6900
26 Interest service coverage ratio 774.0700 774.0700
27 Disclosure of notes on financial results Textual Information(1)



Disclosure of notes on financial results

Textual Information(1) Notes to Consolidated Financial Results: 1. Pursuant to the completion of tenure of Independent Directors on the Board of the Company on March 27, 2026, the Board does not have requisite number of Independent Directors as per the provisions of Regulation 17(1) of SEBI (LODR) Regulations, 2015, the Companies Act, 2013 and DPE guidelines. Accordingly, for the purpose of quorum as required under Regulation 17(2A) for Board Meeting and Regulation 18(2)(b) for Audit Committee Meetings under SEBI (LODR) Regulations, currently, the functions of Audit Committee are carried out by the Board of the Company. The Company has been regularly requesting the Administrative Ministry for appointment of requisite number of Independent Directors on the Board of the Company. Accordingly, the financial results have been reviewed and approved by the Board in its meeting held on July 15, 2026. 2. The Comptroller and Auditor General of India, upon completion of the supplementary audit under Section 143(6)(a) read with section 129(4) of the Companies Act, 2013 on the Consolidated Financial Statements of the Company for the year ended March 31, 2026, have reported under section 143(6)(b) that, on the basis of their audit, nothing significant has come to their knowledge which would give rise to any comment upon or supplement to Statutory Auditors' report. 3. The financial results of the Company have been prepared in accordance with the recognition and measurement principles of Indian Accounting Standards (Ind AS), prescribed under Section 133 of the Companies Act, 2013 read with the relevant rules (as amended) issued thereunder and the other accounting principles generally accepted in India. 4. Investment in Joint Venture Company 'Shell MRPL Aviation Fuels & Services Limited' is consolidated as per equity method. 5. The financial results have been reviewed by the Joint Statutory Auditors as required under Regulation 33 and 52 of SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015 (as amended). 6. The Company operates only in a single segment viz. downstream petroleum sector. As such reporting is done on a single segment basis. 7. During the current quarter, pursuant to the revision of certain petroleum product prices on the supplies made in the previous period, an additional income (net of expenses) of ` 471.76 crore was recognised and the net impact of the same has been shown as exceptional item. 8.Pursuant to amendments made to Income Tax Act, 2025 vide Finance Act, 2026, the Company has decided to exercise the option for lower tax rate under Section 200 of Income Tax Act, 2025 from Financial Year 2026-27 onwards. Consequently, the effective tax rate applicable to the Company is 25.168% as against earlier tax rate of 34.944% and the Company is allowed to carry forward the accumulated MAT Credit for utilising the same subject to certain conditions. 9. Additional disclosures as per Regulation 52(4) of SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015: SI. No. Particulars UOM Quarter Ended Year Ended 30.06.2026 31.03.2026 30.06.2025 31.03.2026 Unaudited Audited Unaudited Audited 1 Debt Equity Ratio No. of times 0.76 1.01 1.07 1.01 2 Capital Redemption Reserve ` in crore 9.19 9.19 9.19 9.19 3 Net Worth ` in crore 15,140.51 14,196.87 12,694.72 14,196.87 4 Profit / (Loss) after tax ` in crore 945.68 116.99 (270.66) 1,924.58 5 Total Borrowings ` in crore 11,562.56 14,333.69 13,608.74 14,333.69 6 Debt Service Coverage Ratio (DSCR) : Not Annualised No. of times 0.62 0.13 0.07 0.66 7 Interest Service Coverage Ratio (ISCR) No. of times 7.74 8.68 0.85 7.10 8 Current Ratio No. of times 1.31 1.14 0.93 1.14 9 Long Term Debt to Working Capital No. of times 2.03 2.94 15.52 2.94 10 Bad Debts to Account Receivable Ratio : Not Annualised No. of times - - - - 11 Current Liability Ratio No. of times 0.54 0.63 0.58 0.63 12 Total Debts to Total Assets No. of times 0.29 0.32 0.40 0.32 13 Debtors Turnover : Not Annualised No. of times 7.10 4.65 6.07 21.97 14 Inventory Turnover : Not Annualised No. of times 3.28 2.43 2.76 9.49 SI. No. Particulars UOM Quarter Ended Year Ended 30.06.2026 31.03.2026 30.06.2025 31.03.2026 Unaudited Audited Unaudited Audited 15 Operating Margin % 2.49 5.76 (1.06) 5.32 16 Net Profit Margin % 2.49 0.49 (1.57) 2.17 17 Earnings Per Share : Not Annualised Basic (`) 5.40 0.67 (1.54) 10.98 Diluted (`) 5.40 0.67 (1.54) 10.98 All figures are presented to the nearest two decimals. The basis of computation of above parameters (wherever required) is provided in the table below: Debt Equity Ratio Total Debt / Shareholder's Equity Net Worth Equity Share Capital + Other Equity Debt Service Coverage Ratio (Net Profit after Taxes + Depreciation + Finance Cost + other adjustments like Loss on Discard / Disposal of PPE + net Provisions and Write offs) / (Finance Cost + Current Borrowings) Interest Service Coverage Ratio EBITDA / (Interest & Finance Charges net of amount transferred to expenditure during construction) Current Ratio Current Assets / Current Liabilities Long Term Debt to Working Capital Long Term Debt (including current maturities of long term debts)/(Current Assets - Current Liabilities excluding current maturities of long term debts) Bad Debts to Account Receivable Ratio Bad Debts / Accounts Receivable Current Liability Ratio Current Liabilities / Total Liabilities Total Debts to Total Assets (Long Term Debt + Short Term Debt) / Total Assets Debtors Turnover Sales / Average Trade Receivable Inventory Turnover Sales / Average Inventory Operating Margin (Profit before Exceptional Item and Tax + Finance Cost - Other Income) / Revenue from Operations net of Excise Duty on Sale of Goods Net Profit Margin Profit after Tax for the Period / Revenue from Operations Net of Excise Duty on Sale of Goods 10. Figures for the previous periods have been re-grouped wherever necessary. 11. The figures for the quarter ended March 31, 2026 are the balancing figures between the audited figures of the financial year and the published unaudited figures upto the nine months of the financial year ended March 31, 2026. 12. The Company has assessed all the possible effects that may result from ongoing geo-political conditions. As per the assessment, these are not having significant effect on the carrying amounts of Property, Plant and Equipment, Inventories, Receivables & Other Current Assets and their recoverability. 13. 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.mrpl.co.in.



Remarks

Debt equity ratio Debt Equity Ratio= (Total Debt / Shareholder's Equity)*100
Debt service coverage ratio Debt Service Coverage Raiio= ((Net Profit after Taxes + Depreciation + Finance Cost + other adjustments like Loss on Discard / Disposal of PPE + net Provisions and Write offs) / (Finance Cost + Current Borrowings))*100
Interest service coverage ratio Intereset Service Coverage Ratio= (EBITDA / (Interest & Finance Charges net of amount transferred to expenditure during construction))*100


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 01-04-2026 01-04-2026
Date of end of reporting period 30-06-2026 30-06-2026
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)
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 01-04-2026 01-04-2026
B Date of end of reporting period 30-06-2026 30-06-2026
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 (389.00) (389.00)
Total Amount of items that will not be reclassified to profit and loss (389.00)
2 Income tax relating to items that will not be reclassified to profit or loss (98.00) (98.00)
3 Amount of items that will be reclassified to profit and loss
1 Effective portion of gains / (losses) on hedging instruments in cash flow hedges 15.00 15.00
Total Amount of items that will be reclassified to profit and loss 15.00
4 Income tax relating to items that will be reclassified to profit or loss 4.00 4.00
5 Total Other comprehensive income (280.00) (280.00)