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 |
01-04-2024 |
| Date of end of financial year |
31-03-2025 |
| Date of board meeting when results were approved |
21-05-2025 |
| Date on which prior intimation of the meeting for considering financial results was informed
to the exchange |
13-05-2025 |
| 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 |
21-05-2025 14:30:00 |
| End date and time of board meeting |
21-05-2025 19:35:00 |
| 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 |
|
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 |
01-01-2025 |
01-04-2024 |
| B |
Date of end of reporting period |
31-03-2025 |
31-03-2025 |
| C |
Whether results are audited or unaudited |
Audited |
Audited |
| D |
Nature of report standalone or consolidated |
Consolidated |
Consolidated |
| 1 |
Income |
|
Revenue from operations |
9,58,782.00 |
36,16,375.00 |
|
Other income |
38,230.00 |
1,66,629.00 |
|
Total income |
9,97,012.00 |
37,83,004.00 |
| 2 |
Expenses |
| (a) |
Cost of materials consumed |
1,80,232.00 |
6,90,516.00 |
| (b) |
Purchases of stock-in-trade |
25,612.00 |
87,845.00 |
| (c) |
Changes in inventories of finished goods,
work-in-progress and stock-in-trade |
6,587.00 |
(28,554.00) |
| (d) |
Employee benefit expense |
56,418.00 |
2,23,314.00 |
| (e) |
Finance costs |
24,428.00 |
1,06,926.00 |
| (f) |
Depreciation, depletion and amortisation expense
|
53,336.00 |
2,31,823.00 |
| (f) |
Other Expenses |
| 1 |
Exciese Duty |
77,948.00 |
3,65,127.00 |
| 2 |
other statutory levies |
1,37,972.00 |
5,52,035.00 |
| 3 |
Contract Cost |
60,926.00 |
1,97,958.00 |
| 4 |
consumption of Stores & Spares parts |
12,424.00 |
41,090.00 |
| 5 |
Other Expenses |
1,14,624.00 |
3,65,416.00 |
|
Total other expenses |
4,03,894.00 |
15,21,626.00 |
|
Total expenses |
7,50,507.00 |
28,33,496.00 |
| 3 |
Total profit before exceptional items and tax |
2,46,505.00 |
9,49,508.00 |
| 4 |
Exceptional items |
0.00 |
0.00 |
| 5 |
Total profit before tax |
2,46,505.00 |
9,49,508.00 |
| 6 |
Tax expense |
|
| 7 |
Current tax |
53,200.00 |
2,28,187.00 |
| 8 |
Deferred tax |
16,365.00 |
11,493.00 |
| 9 |
Total tax expenses |
69,565.00 |
2,39,680.00 |
| 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 |
1,76,940.00 |
7,09,828.00 |
| 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 |
(27,243.00) |
(5,865.00) |
| 16 |
Total profit (loss) for period |
1,49,697.00 |
7,03,963.00 |
| 17 |
Other comprehensive income net of taxes |
(1,19,028.00) |
(3,10,661.00) |
| 18 |
Total Comprehensive Income for the period |
30,669.00 |
3,93,302.00 |
| 19 |
Total profit or loss, attributable to
|
|
|
|
Profit or loss, attributable to owners of parent |
1,31,010.00 |
6,55,093.00 |
|
Total profit or loss, attributable to non-controlling interests |
18,687.00 |
48,870.00 |
| 20 |
Total Comprehensive income for the period attributable to |
|
|
|
Comprehensive income for the period attributable to owners of parent |
11,833.00 |
3,44,346.00 |
|
Total comprehensive income for the period attributable to owners of parent non-controlling
interests |
18,836.00 |
48,956.00 |
| 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 |
|
48,14,111.00 |
| 23 |
Earnings per share |
|
| i |
Earnings per equity share for continuing operations |
|
|
Basic earnings (loss) per share from continuing operations |
8.05 |
40.27 |
|
Diluted earnings (loss) per share from continuing operations |
8.05 |
40.27 |
| 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 |
8.05 |
40.27 |
|
Diluted earnings (loss) per share from
continuing and discontinued operations |
8.05 |
40.27 |
| 24 |
Debt equity ratio |
|
|
| 25 |
Debt service coverage ratio |
|
|
| 26 |
Interest service coverage ratio |
|
|
| 27 |
Disclosure of notes on financial results |
|
Remarks
Statement of Asset and Liabilities
Amount in (Lakhs)
| Particulars |
Year ended (dd-mm-yyyy) |
| Date of start of reporting period |
01-04-2024 |
| Date of end of reporting period |
31-03-2025 |
| Whether results are audited or unaudited |
Audited |
| Nature of report standalone or consolidated |
Consolidated |
|
Assets |
| 1 |
Non-current assets |
|
Property, plant and equipment |
20,17,447.00 |
|
Capital work-in-progress |
32,00,947.00 |
|
Investment property |
6,182.00 |
|
Goodwill |
0.00 |
|
Other intangible assets |
92,997.00 |
|
Intangible assets under development |
0.00 |
|
Biological assets other than bearer plants |
0.00 |
|
Investments accounted for using equity method |
20,23,668.00 |
|
Non-current financial assets |
|
|
Non-current investments |
10,73,264.00 |
|
Trade receivables, non-current |
5.00 |
|
Loans, non-current |
82,110.00 |
|
Other non-current financial assets |
|
| 1 |
Others |
18,601.00 |
|
Total of other non-current financial assets |
18,601.00 |
|
Total non-current financial assets |
11,73,980.00 |
|
Deferred tax assets (net) |
|
|
Other non-current assets |
|
| 1 |
Other non current assets |
58,344.00 |
|
Total of other non-current assets |
58,344.00 |
|
Total non-current assets |
85,73,565.00 |
| 2 |
Current assets |
|
|
Inventories |
5,04,409.00 |
|
Current financial asset |
|
|
Current investments |
64,390.00 |
|
Trade receivables, current |
3,28,169.00 |
|
Cash and cash equivalents |
61,318.00 |
|
Bank balance other than cash and cash equivalents |
6,58,399.00 |
|
Loans, current |
6,683.00 |
|
Other current financial assets |
|
|
Total of other current financial assets |
1,00,779.00 |
|
Total current financial assets |
12,19,738.00 |
|
Current tax assets (net) |
93,470.00 |
|
Other current assets |
|
| 1 |
Other current assets |
53,213.00 |
|
Total of other current assets |
53,213.00 |
|
Total current assets |
18,70,830.00 |
| 3 |
Non-current assets classified as held for sale |
72.00 |
| 4 |
Regulatory deferral account debit balances and related deferred tax Assets |
|
|
Total assets |
1,04,44,467.00 |
|
Equity and liabilities |
|
| 1 |
Equity |
|
|
Equity attributable to owners of parent |
|
|
Equity share capital |
1,62,661.00 |
|
Other equity |
48,14,111.00 |
|
Total equity attributable to owners of parent |
49,76,772.00 |
|
Non controlling interest |
4,93,808.00 |
|
Total equity |
54,70,580.00 |
| 2 |
Liabilities |
|
|
Non-current liabilities |
|
|
Non-current financial liabilities |
|
|
Borrowings, non-current |
27,76,366.00 |
|
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 |
3,247.00 |
|
Total Trade payable |
3,247.00 |
|
Other non-current financial liabilities |
|
| 1 |
lease liabilities |
26,906.00 |
| 2 |
other financial liabilities |
12,418.00 |
|
Total of other non-current financial liabilities |
39,324.00 |
|
Total non-current financial liabilities |
28,18,937.00 |
|
Provisions, non-current |
1,63,053.00 |
|
Deferred tax liabilities (net) |
3,16,739.00 |
|
Deferred government grants, Non-current |
|
|
Other non-current liabilities |
|
| 1 |
Other non-current liabilities |
1,53,367.00 |
|
Total of other non-current liabilities |
1,53,367.00 |
|
Total non-current liabilities |
34,52,096.00 |
|
Current liabilities |
|
|
Current financial liabilities |
|
|
Borrowings, current |
2,05,195.00 |
|
Trade payables, current |
|
|
(A) Total outstanding dues of micro enterprises and small enterprises |
4,878.00 |
|
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises |
2,25,673.00 |
|
Total Trade payable |
2,30,551.00 |
|
Other current financial liabilities |
|
| 1 |
lease liabilities |
56,057.00 |
| 2 |
Other financial liabilities |
5,69,258.00 |
|
Total of other current financial liabilities |
6,25,315.00 |
|
Total current financial liabilities |
10,61,061.00 |
|
Other current liabilities |
79,526.00 |
| 1 |
Other current liabilities |
79,526.00 |
|
Total of other current liabilities |
79,526.00 |
|
Provisions, current |
3,19,269.00 |
|
Current tax liabilities (Net) |
61,935.00 |
|
Deferred government grants, Current |
|
|
Total current liabilities |
15,21,791.00 |
| 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 |
49,73,887.00 |
|
Total equity and liabilites |
1,04,44,467.00 |
|
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 |
01-01-2025 |
01-04-2024 |
| Date of end of reporting
period |
31-03-2025 |
31-03-2025 |
| 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 |
3,89,619.00 |
15,74,082.00 |
| 2 |
Natural Gas |
1,38,263.00 |
5,51,409.00 |
| 3 |
Refinery Products |
6,92,734.00 |
25,14,668.00 |
| 4 |
LPG |
5,279.00 |
17,834.00 |
| 5 |
Pipeline Transportation |
16,429.00 |
57,223.00 |
| 6 |
Renewable Energy |
2,304.00 |
11,174.00 |
|
Total Segment Revenue |
12,44,628.00 |
47,26,390.00 |
|
Less: Inter segment revenue |
2,85,846.00 |
11,10,015.00 |
|
Revenue from operations |
9,58,782.00 |
36,16,375.00 |
| 2 |
Segment Result |
|
Profit (+) / Loss (-) before tax and
interest from each segment |
| 1 |
Crude Oil |
1,50,605.00 |
6,13,816.00 |
| 2 |
Natural Gas |
55,546.00 |
2,56,530.00 |
| 3 |
Refinery Products |
60,439.00 |
2,05,160.00 |
| 4 |
LPG |
3,370.00 |
10,738.00 |
| 5 |
Pipeline Transportation |
(1,967.00) |
(7,186.00) |
| 6 |
Renewable Energy |
333.00 |
2,078.00 |
|
Total Profit before tax |
2,68,326.00 |
10,81,136.00 |
|
i. Finance cost |
25,788.00 |
(17,166.00) |
|
ii. Other Unallocable Expenditure net off Unallocable income |
23,276.00 |
1,54,659.00 |
|
Profit before tax |
2,19,262.00 |
9,43,643.00 |
| 3 |
(Segment Asset - Segment Liabilities)
|
|
Segment Asset |
| 1 |
Crude Oil |
12,52,807.00 |
12,52,807.00 |
| 2 |
Natural Gas |
11,73,441.00 |
11,73,441.00 |
| 3 |
Refinery Products |
35,70,745.00 |
35,70,745.00 |
| 4 |
LPG |
7,526.00 |
7,526.00 |
| 5 |
Pipeline Transportation |
1,98,682.00 |
1,98,682.00 |
| 6 |
Renewable Energy |
41,709.00 |
41,709.00 |
|
Total Segment Asset |
62,44,910.00 |
62,44,910.00 |
|
Un-allocable Assets |
41,99,557.00 |
41,99,557.00 |
|
Net Segment Asset |
1,04,44,467.00 |
1,04,44,467.00 |
| 4 |
Segment Liabilities |
|
Segment Liabilities |
| 1 |
Crude Oil |
4,03,891.00 |
4,03,891.00 |
| 2 |
Natural Gas |
3,47,073.00 |
3,47,073.00 |
| 3 |
Refinery Products |
5,37,801.00 |
5,37,801.00 |
| 4 |
LPG |
5,861.00 |
5,861.00 |
| 5 |
Pipeline Transportation |
35,091.00 |
35,091.00 |
| 6 |
Renewable Energy |
1,553.00 |
1,553.00 |
|
Total Segment Liabilities |
13,31,270.00 |
13,31,270.00 |
|
Un-allocable Liabilities |
36,42,617.00 |
36,42,617.00 |
|
Net Segment Liabilities |
49,73,887.00 |
49,73,887.00 |
|
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 |
01-01-2025 |
01-04-2024 |
| B |
Date of end of reporting period |
31-03-2025 |
31-03-2025 |
| 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 |
Remesurement of Defined Benefit of Profit or Loss |
(2,536.00) |
(2,179.00) |
| 2 |
Equity Instruments through other conprehensive income |
(63,442.00) |
(2,91,718.00) |
| 3 |
Share of other comprehensive income in associates and joint ventures to the extent not to be reclassified to Profit or loass |
13.00 |
17.00 |
|
Total Amount of items that will not be reclassified to profit and loss |
(65,965.00) |
(2,93,880.00) |
| 2 |
Income tax relating to items that will not be reclassified to profit or loss |
(8,334.00) |
(15,473.00) |
| 3 |
Amount of items that will be reclassified to profit and loss |
|
| 1 |
Exchange difference in translating the financial statements of foreign operations |
(2,395.00) |
8,400.00 |
| 2 |
Share of other comprehensive income in associates and joint ventures to the extent that may be reclassified to Profit or loass |
(59,002.00) |
(40,654.00) |
|
Total Amount of items that will be reclassified to profit and loss |
(61,397.00) |
(32,254.00) |
| 4 |
Income tax relating to items that will be reclassified to profit or loss |
0.00 |
0.00 |
| 5 |
Total Other comprehensive income |
(1,19,028.00) |
(3,10,661.00) |
Cash flow statement, indirect
Amount in (Lakhs)
| Particulars |
Year ended (dd-mm-yyyy) |
| A |
Date of start of reporting period |
01-04-2024 |
| B |
Date of end of reporting period |
31-03-2025 |
| 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 |
9,49,508.00 |
|
Adjustments for reconcile profit (loss) |
|
|
Adjustments for finance costs |
97,817.00 |
|
Adjustments for decrease (increase) in inventories |
(60,755.00) |
|
Adjustments for decrease (increase) in trade receivables, current |
(44,971.00) |
|
Adjustments for decrease (increase) in trade receivables, non-current
|
0.00 |
|
Adjustments for decrease (increase) in other current assets |
8,819.00 |
|
Adjustments for decrease (increase) in other non-current assets |
1,21,458.00 |
|
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 |
0.00 |
|
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 |
2,31,823.00 |
|
Adjustments for impairment loss reversal of impairment loss recognised
in profit or loss |
0.00 |
|
Adjustments for provisions, current |
(50,181.00) |
|
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 |
19,866.00 |
|
Adjustments for dividend income |
50,987.00 |
|
Adjustments for interest income |
(78,970.00) |
|
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) |
0.00 |
|
Other adjustments for non-cash items |
40,758.00 |
|
Share of profit and loss from partnership firm or association of
persons or limited liability partnerships |
0.00 |
|
Total adjustments for reconcile
profit (loss) |
3,92,617.00 |
|
Net cash flows from (used in)
operations |
13,42,125.00 |
|
Dividends received |
0.00 |
|
Interest paid |
0.00 |
|
Interest received |
0.00 |
|
Income taxes paid (refund) |
2,08,921.00 |
|
Other inflows (outflows) of cash |
0.00 |
|
Net cash flows from (used in)
operating activities |
11,33,204.00 |
|
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
|
72,613.00 |
|
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 |
12,96,899.00 |
|
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 |
51,025.00 |
|
Interest received |
63,967.00 |
|
Income taxes paid (refund) |
0.00 |
|
Other inflows (outflows) of cash |
(96,904.00) |
|
Net cash flows from (used in)
investing activities |
(13,51,424.00) |
|
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 |
9,93,821.00 |
|
Repayments of borrowings |
4,20,600.00 |
|
Payments of lease liabilities |
47,197.00 |
|
Dividends paid |
2,10,929.00 |
|
Interest paid |
1,01,123.00 |
|
Income taxes paid (refund) |
0.00 |
|
Other inflows (outflows) of cash |
34,327.00 |
|
Net cash flows from (used in)
financing activities |
2,48,299.00 |
|
Net increase (decrease) in cash
and cash equivalents before effect of exchange rate changes |
30,079.00 |
|
Effect of exchange rate changes
on cash and cash equivalents |
|
|
Effect of exchange rate changes on cash and cash equivalents |
(17.00) |
|
Net increase (decrease) in cash
and cash equivalents |
30,062.00 |
|
Cash and cash equivalents cash flow statement at beginning of period
|
31,025.00 |
|
Cash and cash equivalents cash
flow statement at end of period |
61,087.00 |
Details of Impact of Audit Qualification
Amount in (Lakhs)
| Whether results are audited or unaudited |
|
| Declaration of unmodified opinion or statement on impact of audit qualification |
|
| 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 |
|
| 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 |