| Scrip Code | 530965 |
|---|---|
| NSE Symbol | IOC |
| MSEI Symbol | NOTLISTED |
| ISIN | INE242A01010 |
| Name of company | Indian Oil Corporation 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 | 31-07-2026 |
| Date on which prior intimation of the meeting for considering financial results was informed to the exchange | 17-07-2026 |
| 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 | 31-07-2026 15:00:00 |
| End date and time of board meeting | 31-07-2026 17:40:00 |
| 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 |
| 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 | 2,81,93,307.00 | 2,81,93,307.00 | |
| Other income | 44,595.00 | 44,595.00 | |
| Total income | 2,82,37,902.00 | 2,82,37,902.00 | |
| 2 | Expenses | ||
| (a) | Cost of materials consumed | 1,95,31,795.00 | 1,95,31,795.00 |
| (b) | Purchases of stock-in-trade | 71,83,362.00 | 71,83,362.00 |
| (c) | Changes in inventories of finished goods, work-in-progress and stock-in-trade | (21,59,018.00) | (21,59,018.00) |
| (d) | Employee benefit expense | 2,59,211.00 | 2,59,211.00 |
| (e) | Finance costs | 1,72,953.00 | 1,72,953.00 |
| (f) | Depreciation, depletion and amortisation expense | 4,40,815.00 | 4,40,815.00 |
| (f) | Other Expenses | ||
| 1 | Excise Duty | 15,52,579.00 | 15,52,579.00 |
| 2 | Impairment loss (including reversal of impairment loss) on Financial Assets | 6,783.00 | 6,783.00 |
| 3 | Net loss on de-recognition of financial asset at amortised cost | 71.00 | 71.00 |
| 4 | Other expenses | 14,12,323.00 | 14,12,323.00 |
| Total other expenses | 29,71,756.00 | 29,71,756.00 | |
| Total expenses | 2,84,00,874.00 | 2,84,00,874.00 | |
| 3 | Total profit before exceptional items and tax | (1,62,972.00) | (1,62,972.00) |
| 4 | Exceptional items | 0.00 | 0.00 |
| 5 | Total profit before tax | (1,62,972.00) | (1,62,972.00) |
| 6 | Tax expense | ||
| 7 | Current tax | 51,058.00 | 51,058.00 |
| 8 | Deferred tax | (30,208.00) | (30,208.00) |
| 9 | Total tax expenses | 20,850.00 | 20,850.00 |
| 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 | (1,83,822.00) | (1,83,822.00) |
| 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 | 69,713.00 | 69,713.00 |
| 16 | Total profit (loss) for period | (1,14,109.00) | (1,14,109.00) |
| 17 | Other comprehensive income net of taxes | (3,82,228.00) | (3,82,228.00) |
| 18 | Total Comprehensive Income for the period | (4,96,337.00) | (4,96,337.00) |
| 19 | Total profit or loss, attributable to | ||
| Profit or loss, attributable to owners of parent | (1,63,074.00) | (1,63,074.00) | |
| Total profit or loss, attributable to non-controlling interests | 48,965.00 | 48,965.00 | |
| 20 | Total Comprehensive income for the period attributable to | ||
| Comprehensive income for the period attributable to owners of parent | (5,42,398.00) | (5,42,398.00) | |
| Total comprehensive income for the period attributable to owners of parent non-controlling interests | 46,061.00 | 46,061.00 | |
| 21 | Details of equity share capital | ||
| Paid-up equity share capital | 14,12,124.00 | 14,12,124.00 | |
| 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 | -1.18 | -1.18 | |
| Diluted earnings (loss) per share from continuing operations | -1.18 | -1.18 | |
| 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 | -1.18 | -1.18 | |
| Diluted earnings (loss) per share from continuing and discontinued operations | -1.18 | -1.18 | |
| 24 | Debt equity ratio | 0.6900 | 0.6900 |
| 25 | Debt service coverage ratio | 1.0200 | 1.0200 |
| 26 | Interest service coverage ratio | 2.5900 | 2.5900 |
| 27 | Disclosure of notes on financial results | Textual Information(1) | |
| Textual Information(1) | Notes to Unaudited Consolidated Financial Results: 1. Due to non-availability of Independent Directors on the Board of the Parent Company, the Audit Committee of the Parent Company has been discontinued with effect from 28th March 2026. In view thereof, the Financial Results have been reviewed and approved by the Board of Directors in its meeting held on 31st July 2026. 2. The Financial Results have been audited by the Statutory Auditors as required under Regulation 33 and Regulation 52 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, as amended. 3. For computing Earnings Per Share, shares held under “IOC Shares Trust” of face value Rs.349.68 crore has been excluded from Paid-up Equity Share Capital. 4. The Ministry of Petroleum and Natural Gas (MoP&NG), vide letter dated 30.04.2020 had conveyed to Oil Marketing Companies (OMCs) that where Market Determined Price (MDP) of LPG cylinders is less than its Effective Cost to Customer (ECC), the OMCs will retain the difference in a separate buffer account for future adjustment. However, as on 30th June 2026, the Parent Company had a cumulative net negative buffer of Rs.29,729.95 crores. MoPNG, vide letters dated 3rd and 24th October 2025, has conveyed Government’s approval for compensation of Rs.14,486 crores to the Parent Company, towards under-recoveries incurred on sale of domestic LPG up to 31.03.2025 and likely to be incurred up to 31.03.2026 and it will be disbursed in 12 equal monthly instalments, the accrual of which shall only be on monthly basis starting from November 2025 and thereafter will be disbursed accordingly. In accordance with the letters, instalment for the period from April 2026 to June 2026 aggregating to Rs.3,621.51 crores have been recognized as Revenue from Operations in the books of account of Parent Company and the cumulative net negative buffer has been reduced to that extent. 5. The comparative figures for the quarter ended 31st March 2026 represents the derived figures between the audited figures in respect of the financial year ended 31st March 2026 and the published year-to-date reviewed figures up to 31st December 2025. 6. Figures relating to the previous periods have been regrouped wherever necessary to conform to the figures of the current period. |
|---|
| Debt equity ratio | |
|---|---|
| Debt service coverage ratio | |
| Interest service coverage ratio |
| 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 | Petroleum Products | 2,64,20,061.00 | 2,64,20,061.00 | ||||
| 2 | Petrochemicals | 9,51,694.00 | 9,51,694.00 | ||||
| 3 | Gas | 14,48,149.00 | 14,48,149.00 | ||||
| 4 | Other Business Activities | 2,04,788.00 | 2,04,788.00 | ||||
| Total Segment Revenue | 2,90,24,692.00 | 2,90,24,692.00 | |||||
| Less: Inter segment revenue | 8,31,385.00 | 8,31,385.00 | |||||
| Revenue from operations | 2,81,93,307.00 | 2,81,93,307.00 | |||||
| 2 | Segment Result | ||||||
| Profit (+) / Loss (-) before tax and interest from each segment | |||||||
| 1 | Petroleum Products | (1,70,502.00) | (1,70,502.00) | ||||
| 2 | Petrochemicals | 21,685.00 | 21,685.00 | ||||
| 3 | Gas | 52,605.00 | 52,605.00 | ||||
| 4 | Other Business Activities | 62,457.00 | 62,457.00 | ||||
| Total Profit before tax | (33,755.00) | (33,755.00) | |||||
| i. Finance cost | 1,72,953.00 | 1,72,953.00 | |||||
| ii. Other Unallocable Expenditure net off Unallocable income | (1,13,449.00) | (1,13,449.00) | |||||
| Profit before tax | (93,259.00) | (93,259.00) | |||||
| 3 | (Segment Asset - Segment Liabilities) | ||||||
| Segment Asset | |||||||
| 1 | Petroleum Products | 3,99,97,356.00 | 3,99,97,356.00 | ||||
| 2 | Petrochemicals | 49,88,641.00 | 49,88,641.00 | ||||
| 3 | Gas | 14,86,826.00 | 14,86,826.00 | ||||
| 4 | Other Business Activities | 17,43,273.00 | 17,43,273.00 | ||||
| Total Segment Asset | 4,82,16,096.00 | 4,82,16,096.00 | |||||
| Un-allocable Assets | 76,14,565.00 | 76,14,565.00 | |||||
| Net Segment Asset | 5,58,30,661.00 | 5,58,30,661.00 | |||||
| 4 | Segment Liabilities | ||||||
| Segment Liabilities | |||||||
| 1 | Petroleum Products | 1,37,77,488.00 | 1,37,77,488.00 | ||||
| 2 | Petrochemicals | 3,47,894.00 | 3,47,894.00 | ||||
| 3 | Gas | 8,15,941.00 | 8,15,941.00 | ||||
| 4 | Other Business Activities | 1,99,171.00 | 1,99,171.00 | ||||
| Total Segment Liabilities | 1,51,40,494.00 | 1,51,40,494.00 | |||||
| Un-allocable Liabilities | 1,86,31,808.00 | 1,86,31,808.00 | |||||
| Net Segment Liabilities | 3,37,72,302.00 | 3,37,72,302.00 | |||||
| Disclosure of notes on segments | Textual Information(2) | ||||||
| Textual Information(2) | Notes: A. segment revenue comprises sales/income from operations (inclusive of excise duty) and other operatiing income. B. other business activities segment of the group comprises ; Oil & Gas Exploration activities, explosives and cryogenic business and wind mill and solar power generation. C. Figures relating to the previous periods have been regrouped wherever necessary to confirm to the figures of the current period. |
|---|
| 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 | Amount of items that will not be reclassified to profit and loss | (4,81,097.00) | (4,81,097.00) |
| Total Amount of items that will not be reclassified to profit and loss | (4,81,097.00) | ||
| 2 | Income tax relating to items that will not be reclassified to profit or loss | (70,962.00) | (70,962.00) |
| 3 | Amount of items that will be reclassified to profit and loss | ||
| 1 | Amount of items that will be reclassified to profit and loss | 35,039.00 | 35,039.00 |
| Total Amount of items that will be reclassified to profit and loss | 35,039.00 | ||
| 4 | Income tax relating to items that will be reclassified to profit or loss | 7,132.00 | 7,132.00 |
| 5 | Total Other comprehensive income | (3,82,228.00) | (3,82,228.00) |