Integrated Filing — IndAS



General information about company

Scrip Code 500325
NSE Symbol RELIANCE
MSEI Symbol NOTLISTED
ISIN INE002A01018
Name of company RELIANCE INDUSTRIES 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 17-07-2026
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 10-07-2026
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 Multi segment
Description of single segment
Start date and time of board meeting 17-07-2026   17:30:00
End date and time of board meeting 17-07-2026   19:00:00
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 01-04-2026 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 3,11,85,000.00 3,11,85,000.00
Other income 6,55,000.00 6,55,000.00
Total income 3,18,40,000.00 3,18,40,000.00
2 Expenses
(a) Cost of materials consumed 1,29,85,700.00 1,29,85,700.00
(b) Purchases of stock-in-trade 82,83,300.00 82,83,300.00
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade (1,32,600.00) (1,32,600.00)
(d) Employee benefit expense 7,71,700.00 7,71,700.00
(e) Finance costs 8,33,700.00 8,33,700.00
(f) Depreciation, depletion and amortisation expense 15,10,000.00 15,10,000.00
(f) Other Expenses
1 Excise duty recovered 2,38,200.00 2,38,200.00
2 Other Expenses 42,87,000.00 42,87,000.00
Total other expenses 45,25,200.00 45,25,200.00
Total expenses 2,87,77,000.00 2,87,77,000.00
3 Total profit before exceptional items and tax 30,63,000.00 30,63,000.00
4 Exceptional items 0.00 0.00
5 Total profit before tax 30,63,000.00 30,63,000.00
6 Tax expense
7 Current tax 4,67,100.00 4,67,100.00
8 Deferred tax 2,95,800.00 2,95,800.00
9 Total tax expenses 7,62,900.00 7,62,900.00
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 23,00,100.00 23,00,100.00
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 19,500.00 19,500.00
16 Total profit (loss) for period 23,19,600.00 23,19,600.00
17 Other comprehensive income net of taxes 3,26,700.00 3,26,700.00
18 Total Comprehensive Income for the period 26,46,300.00 26,46,300.00
19 Total profit or loss, attributable to
Profit or loss, attributable to owners of parent 20,94,600.00 20,94,600.00
Total profit or loss, attributable to non-controlling interests 2,25,000.00 2,25,000.00
20 Total Comprehensive income for the period attributable to
Comprehensive income for the period attributable to owners of parent 3,19,500.00 3,19,500.00
Total comprehensive income for the period attributable to owners of parent non-controlling interests 7,200.00 7,200.00
21 Details of equity share capital
Paid-up equity share capital 13,53,300.00 13,53,300.00
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 15.48 15.48
Diluted earnings (loss) per share from continuing operations 15.48 15.48
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 15.48 15.48
Diluted earnings (loss) per share from continuing and discontinued operations 15.48 15.48
24 Debt equity ratio 0.400 0.400
25 Debt service coverage ratio 3.1200 3.1200
26 Interest service coverage ratio 4.6700 4.6700
27 Disclosure of notes on financial results Textual Information(1)



Disclosure of notes on financial results

Textual Information(1) Notes to Financial Results: 1. The following ratios which form part of the Consolidated Financial Results for the quarter ended 30th June,2026 are reproduced below, as there are no rows designated for the same in the XBRL format: Ratio Quarter ended 30th June, 2026 A) Current ratio 1.07 B) Long Term Debt to Working Capital 3.99 C) Bad Debts to Account Receivable Ratio 0.00 D) Current Liability Ratio 0.50 E) Total Debt to Total Assets 0.17 F) Debtors Turnover Ratio $ 22.04 G) Inventory Turnover Ratio $ 7.20 H) Operating Margin (%) 9.5 I) Net Profit Margin (%) 6.8 $ Ratios for the quarter have been annualised. 2. Formulae for computation of ratios are as follows : i. Debt Service Coverage Ratio = Earnings before Interest and Tax ------------------------------------------------------------------------ Interest Expense + Principal Repayments made during the period for long term loans ii. Interest Service Coverage Ratio = Earnings before Interest and Tax ----------------------------------------------------------------------- Interest Expense iii. Debt/ Equity Ratio = Total Debt ------------------ Total Equity iv. Current ratio = Current Assets --------------------- Current Liabilities v. Long term debt to working capital = Non-Current Borrowings (Including Current Maturities of Non-Current Borrowings) ----------------------------------------------------------------------- Current Assets Less Current Liabilities (Excluding Current Maturities of Non-Current Borrowings) vi. Bad debts to Account receivable = Bad Debts ratio ------------------ Average Trade Receivables vii. Current liability ratio = Total Current Liabilities -------------------------------------------- Total Liabilities viii. Total debts to total assets = Total Debt ----------------- Total Assets ix. Debtors turnover = Value of Sales & Services ---------------------------------- Average Trade Receivables x. Inventory turnover = Cost of Goods Sold (Cost of Material Consumed+ Purchases + Changes in Inventory + Manufacturing Expenses) --------------------------------------------------------------------------------- Average Inventories of Finished Goods, Stock-in-Process and Stock-in-Trade xi. Operating margin (%) = Earnings before Interest and Tax less Other Income ------------------------------------------------------------------ Value of Sales & Services xii. Net profit margin (%) = Profit After Tax and Share of Profit / (Loss) of Associates and Joint Ventures --------------------------------------------------------------------------------------------- Value of Sales & Services 3. Net Worth is Rs. 880,365 crore. 4.Outstanding Capital Redemption Reserve/Debenture Redemption Reserve as at 30th June, 2026 is Rs.3,213 Crore



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 01-04-2026 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)
1 Oil to Chemicals (O2C) 2,01,80,300.00 2,01,80,300.00
2 Oil and Gas 6,29,800.00 6,29,800.00
3 Retail 90,40,900.00 90,40,900.00
4 Digital Services 46,90,000.00 46,90,000.00
5 Others 31,20,400.00 31,20,400.00
Total Segment Revenue 3,76,61,400.00 3,76,61,400.00
Less: Inter segment revenue 36,35,700.00 36,35,700.00
Revenue from operations 3,40,25,700.00 3,40,25,700.00
2 Segment Result
Profit (+) / Loss (-) before tax and interest from each segment
1 Oil to Chemicals (O2C) 14,17,000.00 14,17,000.00
2 Oil and Gas 3,88,800.00 3,88,800.00
3 Retail 4,52,900.00 4,52,900.00
4 Digital Services 13,56,400.00 13,56,400.00
5 Others 52,300.00 52,300.00
Total Profit before tax 36,67,400.00 36,67,400.00
i. Finance cost 8,33,700.00 8,33,700.00
ii. Other Unallocable Expenditure net off Unallocable income (2,29,300.00) (2,29,300.00)
Profit before tax 30,63,000.00 30,63,000.00
3 (Segment Asset - Segment Liabilities)
Segment Asset
1 Oil to Chemicals (O2C) 5,21,07,000.00 5,21,07,000.00
2 Oil and Gas 29,10,200.00 29,10,200.00
3 Retail 2,59,34,900.00 2,59,34,900.00
4 Digital Services 6,41,89,100.00 6,41,89,100.00
5 Others 4,08,86,300.00 4,08,86,300.00
Total Segment Asset 18,60,27,500.00 18,60,27,500.00
Un-allocable Assets 3,48,47,200.00 3,48,47,200.00
Net Segment Asset 22,08,74,700.00 22,08,74,700.00
4 Segment Liabilities
Segment Liabilities
1 Oil to Chemicals (O2C) 2,62,80,000.00 2,62,80,000.00
2 Oil and Gas 12,24,100.00 12,24,100.00
3 Retail 98,57,400.00 98,57,400.00
4 Digital Services 2,32,49,300.00 2,32,49,300.00
5 Others 1,01,53,000.00 1,01,53,000.00
Total Segment Liabilities 7,07,63,800.00 7,07,63,800.00
Un-allocable Liabilities 15,01,10,900.00 15,01,10,900.00
Net Segment Liabilities 22,08,74,700.00 22,08,74,700.00
Disclosure of notes on segments Textual Information(2)



Text Block

Textual Information(2) 1. Q1 FY27 Segment Revenue includes Rs 28,407 crore GST recovered. Net Revenue is Rs 311,850 crore. 2. Oil to Chemicals (O2C) , Retail & Digital Services results include Interest income pertaining to the respective 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 Items that will not be reclassified to Profit or Loss 1,30,500.00 1,30,500.00
Total Amount of items that will not be reclassified to profit and loss 1,30,500.00
2 Income tax relating to items that will not be reclassified to profit or loss 18,000.00 18,000.00
3 Amount of items that will be reclassified to profit and loss
1 Items that will be reclassified to Profit or Loss 2,44,000.00 2,44,000.00
Total Amount of items that will be reclassified to profit and loss 2,44,000.00
4 Income tax relating to items that will be reclassified to profit or loss 29,800.00 29,800.00
5 Total Other comprehensive income 3,26,700.00 3,26,700.00





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 Deloitte Haskins & Sells LLP Yes 31-07-2027
2 Chaturvedi & Shah LLP Yes 30-06-2029