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 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 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



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 2,04,98,735.00 2,04,98,735.00
Other income 2,78,858.00 2,78,858.00
Total income 2,07,77,593.00 2,07,77,593.00
2 Expenses
(a) Cost of materials consumed 87,76,089.00 87,76,089.00
(b) Purchases of stock-in-trade 72,32,723.00 72,32,723.00
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade (5,12,484.00) (5,12,484.00)
(d) Employee benefit expense 1,66,002.00 1,66,002.00
(e) Finance costs 2,85,378.00 2,85,378.00
(f) Depreciation, depletion and amortisation expense 9,47,735.00 9,47,735.00
(f) Other Expenses
1 Statutory levies 17,65,992.00 17,65,992.00
2 Survey costs written off 20,254.00 20,254.00
3 Exploratory well costs written off 90,561.00 90,561.00
4 Other expenses 14,11,063.00 14,11,063.00
Total other expenses 32,87,870.00 32,87,870.00
Total expenses 2,01,83,313.00 2,01,83,313.00
3 Total profit before exceptional items and tax 5,94,280.00 5,94,280.00
4 Exceptional items 47,176.00 47,176.00
5 Total profit before tax 6,41,456.00 6,41,456.00
6 Tax expense
7 Current tax 6,44,744.00 6,44,744.00
8 Deferred tax (5,98,943.00) (5,98,943.00)
9 Total tax expenses 45,801.00 45,801.00
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 5,95,655.00 5,95,655.00
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 59,789.00 59,789.00
16 Total profit (loss) for period 6,55,444.00 6,55,444.00
17 Other comprehensive income net of taxes 1,98,875.00 1,98,875.00
18 Total Comprehensive Income for the period 8,54,319.00 8,54,319.00
19 Total profit or loss, attributable to
Profit or loss, attributable to owners of parent 11,89,893.00 11,89,893.00
Total profit or loss, attributable to non-controlling interests (5,34,449.00) (5,34,449.00)
20 Total Comprehensive income for the period attributable to
Comprehensive income for the period attributable to owners of parent 14,15,093.00 14,15,093.00
Total comprehensive income for the period attributable to owners of parent non-controlling interests (5,60,774.00) (5,60,774.00)
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 9.46 9.46
Diluted earnings (loss) per share from continuing operations 9.46 9.46
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 9.46 9.46
Diluted earnings (loss) per share from continuing and discontinued operations 9.46 9.46
24 Debt equity ratio 0.3900 0.3900
25 Debt service coverage ratio 1.4100 1.4100
26 Interest service coverage ratio 4.6900 4.6900
27 Disclosure of notes on financial results



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 A. (i) (a) In India - E&P - Offshore 33,33,724.00 33,33,724.00
2 A. (i) (b) In India - E&P - Onshore 13,07,291.00 13,07,291.00
3 A. (ii) In India - Refining & Marketing 1,86,88,438.00 1,86,88,438.00
4 A. (iii) In India - Petrochemicals 3,85,787.00 3,85,787.00
5 B. Outside India 3,34,620.00 3,34,620.00
6 C. Others Unallocated 14,730.00 14,730.00
Total Segment Revenue 2,40,64,590.00 2,40,64,590.00
Less: Inter segment revenue 35,65,855.00 35,65,855.00
Revenue from operations 2,04,98,735.00 2,04,98,735.00
2 Segment Result
Profit (+) / Loss (-) before tax and interest from each segment
1 A. (i) (a) In India - E&P - Offshore 19,29,787.00 19,29,787.00
2 A. (i) (b) In India - E&P - Onshore 4,07,753.00 4,07,753.00
3 A. (ii) In India - Refining & Marketing (16,15,495.00) (16,15,495.00)
4 A. (iii) In India - Petrochemicals (45,376.00) (45,376.00)
5 B. Outside India 1,03,275.00 1,03,275.00
6 C. Others Unallocated 59,789.00 59,789.00
Total Profit before tax 8,39,733.00 8,39,733.00
i. Finance cost 2,85,378.00 2,85,378.00
ii. Other Unallocable Expenditure net off Unallocable income (1,46,890.00) (1,46,890.00)
Profit before tax 7,01,245.00 7,01,245.00
3 (Segment Asset - Segment Liabilities)
Segment Asset
1 A. (i) (a) In India - E&P - Offshore 1,87,21,350.00 1,87,21,350.00
2 A. (i) (b) In India - E&P - Onshore 85,07,322.00 85,07,322.00
3 A. (ii) In India - Refining & Marketing 2,47,36,620.00 2,47,36,620.00
4 A. (iii) In India - Petrochemicals 30,05,084.00 30,05,084.00
5 B. Outside India 1,39,60,644.00 1,39,60,644.00
6 C. Others Unallocated 1,27,24,211.00 1,27,24,211.00
Total Segment Asset 8,16,55,231.00 8,16,55,231.00
Un-allocable Assets 0.00 0.00
Net Segment Asset 8,16,55,231.00 8,16,55,231.00
4 Segment Liabilities
Segment Liabilities
1 A. (i) (a) In India - E&P - Offshore 82,56,157.00 82,56,157.00
2 A. (i) (b) In India - E&P - Onshore 19,50,240.00 19,50,240.00
3 A. (ii) In India - Refining & Marketing 1,76,80,584.00 1,76,80,584.00
4 A. (iii) In India - Petrochemicals 27,88,241.00 27,88,241.00
5 B. Outside India 66,31,775.00 66,31,775.00
6 C. Others Unallocated 24,67,373.00 24,67,373.00
Total Segment Liabilities 3,97,74,370.00 3,97,74,370.00
Un-allocable Liabilities 0.00 0.00
Net Segment Liabilities 3,97,74,370.00 3,97,74,370.00
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 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 (22,984.00) (22,984.00)
2 Equity instruments through other comprehensive income 1,69,218.00 1,69,218.00
3 Share of other comprehensive income in associates and joint ventures, to the extent not to be reclassified to profit or loss 226.00 226.00
Total Amount of items that will not be reclassified to profit and loss 1,46,460.00
2 Income tax relating to items that will not be reclassified to profit or loss 12,152.00 12,152.00
3 Amount of items that will be reclassified to profit and loss
1 Exchange differences in translating the financial statement of foreign operation 1,31,817.00 1,31,817.00
2 Effective portion of gains (losses) on hedging instruments in cash flow hedges (75,014.00) (75,014.00)
3 Share of other comprehensive income in associates and joint ventures, to the extent to be reclassified to profit or loss 22,174.00 22,174.00
Total Amount of items that will be reclassified to profit and loss 78,977.00
4 Income tax relating to items that will be reclassified to profit or loss 14,410.00 14,410.00
5 Total Other comprehensive income 1,98,875.00 1,98,875.00





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