Integrated Filing — IndAS
General information about company
| Scrip Code |
500312 |
| NSE Symbol |
ONGC |
| MSEI Symbol |
NOTLISTED |
| ISIN |
INE213A01029 |
| Name of company |
Oil and Natural Gas 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 |
04-08-2026 |
| Date on which prior intimation of the meeting for considering financial results was informed
to the exchange |
30-07-2026 |
| 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 |
Standalone |
| 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 |
Geographical |
| Description of single segment |
|
| Start date and time of board meeting |
04-08-2026 16:55:00 |
| End date and time of board meeting |
04-08-2026 18:40:00 |
| Whether cash flow statement is applicable on company |
|
| Type of cash flow statement |
|
| Declaration of unmodified opinion or statement on impact of audit qualification |
Declaration of unmodified opinion |
| 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 |
| No default hence 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 |
Standalone |
Standalone |
| 1 |
Income |
|
Revenue from operations |
46,46,045.00 |
46,46,045.00 |
|
Other income |
1,86,120.00 |
1,86,120.00 |
|
Total income |
48,32,165.00 |
48,32,165.00 |
| 2 |
Expenses |
| (a) |
Cost of materials consumed |
88,119.00 |
88,119.00 |
| (b) |
Purchases of stock-in-trade |
0.00 |
0.00 |
| (c) |
Changes in inventories of finished goods,
work-in-progress and stock-in-trade |
(9,785.00) |
(9,785.00) |
| (d) |
Employee benefit expense |
63,728.00 |
63,728.00 |
| (e) |
Finance costs |
1,08,559.00 |
1,08,559.00 |
| (f) |
Depreciation, depletion and amortisation expense
|
6,28,269.00 |
6,28,269.00 |
| (f) |
Other Expenses |
| 1 |
Statutory levies |
9,12,818.00 |
9,12,818.00 |
| 2 |
a.������ Survey Costs |
20,111.00 |
20,111.00 |
| 3 |
b.������ Exploratory well Costs |
89,707.00 |
89,707.00 |
| 4 |
Other expenses |
6,45,837.00 |
6,45,837.00 |
|
Total other expenses |
16,68,473.00 |
16,68,473.00 |
|
Total expenses |
25,47,363.00 |
25,47,363.00 |
| 3 |
Total profit before exceptional items and tax |
22,84,802.00 |
22,84,802.00 |
| 4 |
Exceptional items |
0.00 |
0.00 |
| 5 |
Total profit before tax |
22,84,802.00 |
22,84,802.00 |
| 6 |
Tax expense |
|
| 7 |
Current tax |
5,90,705.00 |
5,90,705.00 |
| 8 |
Deferred tax |
(9,284.00) |
(9,284.00) |
| 9 |
Total tax expenses |
5,81,421.00 |
5,81,421.00 |
| 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 |
17,03,381.00 |
17,03,381.00 |
| 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 |
17,03,381.00 |
17,03,381.00 |
| 17 |
Other comprehensive income net of taxes |
1,62,932.00 |
1,62,932.00 |
| 18 |
Total Comprehensive Income for the period |
18,66,313.00 |
18,66,313.00 |
| 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 |
6,29,014.00 |
6,29,014.00 |
|
Face value of equity share capital |
5 |
5 |
| 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 |
13.54 |
13.54 |
|
Diluted earnings (loss) per share from continuing operations |
13.54 |
13.54 |
| 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 |
13.54 |
13.54 |
|
Diluted earnings (loss) per share from
continuing and discontinued operations |
13.54 |
13.54 |
| 24 |
Debt equity ratio |
0.0200 |
0.0200 |
| 25 |
Debt service coverage ratio |
512.1700 |
512.1700 |
| 26 |
Interest service coverage ratio |
512.1700 |
512.1700 |
| 27 |
Disclosure of notes on financial results |
|
Remarks
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 |
Standalone |
Standalone |
| 1 |
Segment Revenue (Income) |
|
(net sale/income from each segment should
be disclosed) |
| 1 |
a) Offshore |
33,33,724.00 |
33,33,724.00 |
| 2 |
b) Onshore |
13,12,321.00 |
13,12,321.00 |
|
Total Segment Revenue |
46,46,045.00 |
46,46,045.00 |
|
Less: Inter segment revenue |
|
|
|
Revenue from operations |
46,46,045.00 |
46,46,045.00 |
| 2 |
Segment Result |
|
Profit (+) / Loss (-) before tax and
interest from each segment |
| 1 |
a) Offshore |
19,18,250.00 |
19,18,250.00 |
| 2 |
b) Onshore |
3,93,656.00 |
3,93,656.00 |
|
Total Profit before tax |
23,11,906.00 |
23,11,906.00 |
|
i. Finance cost |
1,08,559.00 |
1,08,559.00 |
|
ii. Other Unallocable Expenditure net off Unallocable income |
(81,455.00) |
(81,455.00) |
|
Profit before tax |
22,84,802.00 |
22,84,802.00 |
| 3 |
(Segment Asset - Segment Liabilities)
|
|
Segment Asset |
| 1 |
a) Offshore |
1,91,11,468.00 |
1,91,11,468.00 |
| 2 |
b) Onshore |
85,60,144.00 |
85,60,144.00 |
|
Total Segment Asset |
2,76,71,612.00 |
2,76,71,612.00 |
|
Un-allocable Assets |
2,01,95,457.00 |
2,01,95,457.00 |
|
Net Segment Asset |
4,78,67,069.00 |
4,78,67,069.00 |
| 4 |
Segment Liabilities |
|
Segment Liabilities |
| 1 |
a) Offshore |
82,61,907.00 |
82,61,907.00 |
| 2 |
b) Onshore |
19,51,030.00 |
19,51,030.00 |
|
Total Segment Liabilities |
1,02,12,937.00 |
1,02,12,937.00 |
|
Un-allocable Liabilities |
26,10,776.00 |
26,10,776.00 |
|
Net Segment Liabilities |
1,28,23,713.00 |
1,28,23,713.00 |
|
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 |
01-04-2026 |
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 |
Standalone |
Standalone |
|
Other comprehensive income [Abstract] |
|
| 1 |
Amount of items that will not be reclassified to profit and loss |
|
| 1 |
(i)�� Re-measurement of the defined benefit obligations |
(16,663.00) |
(16,663.00) |
| 2 |
(ii)���� Equity instruments through other comprehensive income |
1,96,633.00 |
1,96,633.00 |
|
Total Amount of items that will not be reclassified to profit and loss |
1,79,970.00 |
|
| 2 |
Income tax relating to items that will not be reclassified to profit or loss |
17,038.00 |
17,038.00 |
| 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 |
|
|
| 5 |
Total Other comprehensive income |
1,62,932.00 |
1,62,932.00 |
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 |
Manubhai & Shah LLP |
Yes |
29-02-2028 |
| 2 |
V Sankar Aiyar & Co |
Yes |
30-04-2028 |
| 3 |
Laxmi Tripti & Associates |
Yes |
31-05-2028 |
| 4 |
Talati & Talati LLP |
Yes |
30-09-2026 |
| 5 |
Rama K Gupta & Co |
Yes |
29-02-2028 |