| Scrip Code | 544782 |
|---|---|
| NSE Symbol | VOGL |
| MSEI Symbol | NOTLISTED |
| ISIN | INE704J01044 |
| Name of company | Vedanta Oil and Gas 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 | 29-10-2026 |
| Date on which prior intimation of the meeting for considering financial results was informed to the exchange | 22-10-2026 |
| Description of presentation currency | INR |
| Level of rounding used in financial results | Lakhs |
| Reporting Type | Quarterly |
| Reporting Quarter | Second 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 | Unaudited |
| Segment Reporting | Single segment |
| Description of single segment | Oil & Gas |
| Start date and time of board meeting | 29-10-2026 15:07:00 |
| End date and time of board meeting | 29-10-2026 16:02:00 |
| 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 | Not applicable |
| Whether the company has any related party? | Yes |
| Whether the company has entered into any Related Party transaction during the selected half year for which it wants to submit disclosure? | Yes |
| (I) We declare that the acceptance of fixed deposits by the bans/Non-Banking Finance Company are at the terms uniformly applicable/offered to all shareholders/public | NA |
| (II) We declare that the scheduled commercial bank, as per RBI circular RBI/DBR/2015-16/19 dated March 03, 2016, has allowed additional interest of one per cent per annum, over and above the rate of interest mentioned in the schedule of interest rates on savings or a term deposits of banks staff and their exclusive associations as well as on deposits of Chairman, Chairman & Managing Director, Executive Director or such other Executives appointed for a fixed tenure. | NA |
| Whether the company is a high value debt listed entity according to regulation 15 (1A)? | No |
| (a) If answer to above question is Yes, whether complying with proviso to regulation 23 (9), i.e., submitting RPT disclosures on the day of results publication? | |
| (b) If answer to above question is No, please explain the reason for not complying. | |
| Whether the updated Related Party Transactions (RPT) Policy (in compliance with Reg. 23 of SEBI LODR) has been uploaded on the website of the Company? | Yes |
| Latest Date on which RPT policy is updated | 01-05-2026 |
| Indicate Company website link for updated RPT policy of the Company | https://www.vedantaoilandgas.com/wp-content/uploads/2026/06/Policy-on-Related-Party-Transaction.pdf |
| 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 |
| We confirm that there is no default in Loans and Debt securities of Vedanta Oil and Gas Limited. | |
| 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 | 01-07-2026 | 01-04-2026 |
| B | Date of end of reporting period | 30-09-2026 | 30-09-2026 |
| C | Whether results are audited or unaudited | Unaudited | Unaudited |
| D | Nature of report standalone or consolidated | Standalone | Standalone |
| 1 | Income | ||
| Revenue from operations | 1,43,300.00 | 2,88,000.00 | |
| Other income | 5,500.00 | 11,200.00 | |
| Total income | 1,48,800.00 | 2,99,200.00 | |
| 2 | Expenses | ||
| (a) | Cost of materials consumed | 0.00 | 0.00 |
| (b) | Purchases of stock-in-trade | 0.00 | 0.00 |
| (c) | Changes in inventories of finished goods, work-in-progress and stock-in-trade | (19,000.00) | (28,600.00) |
| (d) | Employee benefit expense | 0.00 | 100.00 |
| (e) | Finance costs | 5,000.00 | 13,100.00 |
| (f) | Depreciation, depletion and amortisation expense | 32,400.00 | 70,500.00 |
| (f) | Other Expenses | ||
| 1 | Other Expenses | 88,600.00 | 2,16,400.00 |
| Total other expenses | 88,600.00 | 2,16,400.00 | |
| Total expenses | 1,07,000.00 | 2,71,500.00 | |
| 3 | Total profit before exceptional items and tax | 41,800.00 | 27,700.00 |
| 4 | Exceptional items | 0.00 | (44,100.00) |
| 5 | Total profit before tax | 41,800.00 | (16,400.00) |
| 6 | Tax expense | ||
| 7 | Current tax | 300.00 | 300.00 |
| 8 | Deferred tax | (10,000.00) | (33,300.00) |
| 9 | Total tax expenses | (9,700.00) | (33,000.00) |
| 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 | 51,500.00 | 16,600.00 |
| 12 | Profit (loss) from discontinued operations before tax | 0.00 | 1,04,400.00 |
| 13 | Tax expense of discontinued operations | 0.00 | 0.00 |
| 14 | Net profit (loss) from discontinued operation after tax | 0.00 | 1,04,400.00 |
| 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 | 51,500.00 | 1,21,000.00 |
| 17 | Other comprehensive income net of taxes | 14,200.00 | 20,900.00 |
| 18 | Total Comprehensive Income for the period | 65,700.00 | 1,41,900.00 |
| 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 | 39,100.00 | 39,100.00 | |
| Face value of equity share capital | 1 | 1 | |
| 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 | 1.32 | 0.43 | |
| Diluted earnings (loss) per share from continuing operations | 1.32 | 0.43 | |
| ii | Earnings per equity share for discontinued operations | ||
| Basic earnings (loss) per share from discontinued operations | 0 | 2.67 | |
| Diluted earnings (loss) per share from discontinued operations | 0 | 2.67 | |
| ii | Earnings per equity share | ||
| Basic earnings (loss) per share from continuing and discontinued operations | 1.32 | 3.1 | |
| Diluted earnings (loss) per share from continuing and discontinued operations | 1.32 | 3.1 | |
| 24 | Debt equity ratio | ||
| 25 | Debt service coverage ratio | ||
| 26 | Interest service coverage ratio | ||
| 27 | Disclosure of notes on financial results | Textual Information(1) | |
| Textual Information(1) | Notes:- 1 The above results of Vedanta Oil and Gas Limited (formerly known as MALCO Energy Limited) (the Company) for the quarter and half year ended 30 September 2026 have been reviewed by the Audit and Risk Management Committee in its meeting held on 28 October 2026 and approved by the Board of Directors in its meeting held on 29 October 2026. The statutory auditors have carried out a limited review of these results and issued an unmodified conclusion. 2 These standalone financial results have been prepared in accordance with the Indian Accounting Standards (Ind AS) prescribed under Section 133 of the Companies Act, 2013, read with the Companies (Indian Accounting Standards) Rules, 2015, as amended, and in compliance with Regulations 33 and 52 of the Listing Regulations. 3 The Hon'ble National Company Law Tribunal, Mumbai Bench, vide its Order dated 16 December 2025, approved the Scheme of Arrangement inter-alia amongst Vedanta Limited, the Company and their respective shareholders and creditors under Sections 230 to 232 and other applicable provisions of the Companies Act, 2013 (Scheme), providing for the demerger of the Oil and Gas Undertaking of Vedanta Limited (Demerged Undertaking) into the Company on a going concern basis. The Scheme became effective on 1 May 2026 (effective date), which is also the Appointed Date of the Scheme. Consequent to the scheme becoming effective, the Demerged Undertaking was transferred to and vested in the Company and has been accounted for in accordance with the accounting treatment prescribed under the Scheme and the applicable provisions of Ind AS. Pursuant to the Scheme, the Company approved allotment of 391,03,88,057 equity shares of face value of Rs.1 each to the eligible shareholders of Vedanta Limited in accordance with the Share Entitlement Ratio on 4 May 2026, and the Company ceased to be a subsidiary of Vedanta Limited. In accordance with the accounting treatment prescribed under the Scheme and the applicable provisions of Ind AS, the comparative financial results and other financial information of the Company for the quarter and half year ended 30 September 2025 and year ended 31 March 2026 include unaudited interim financial results and other financial information of Oil and Gas Undertaking transferred to the Company pursuant to the Scheme of demerger as extracted from the books of account underlying the financial results of Vedanta Limited (Demerged company) for those respective periods, which were subjected to limited review / audit by the auditors of Vedanta Limited to give impact of Scheme. 4 Brief particulars of the discontinued operations are given as under: (Rs. in crores) Particulars Quarter ended Half year ended Year ended 30.09.2026 (Unaudited) 30.06.2026 (Unaudited) (Refer note 3) 30.09.2025 (Unaudited) (Refer note 3) 30.09.2026 (Unaudited) 30.09.2025 (Unaudited) (Refer note 3) 31.03.2026 (Audited) (Refer note 3) Total income - 9 62 9 176 379 Total expenses - 21 122 21 282 570 Loss before exceptional items and tax - (12) (60) (12) (106) (191) Net exceptional gain - 1,056 - 1,056 - - Profit/(loss) from discontinued operations - 1,044 (60) 1,044 (106) (191) 5 Details of cash flow attributable to discontinued operations : (Rs. in crores) Half year ended Particulars 30.09.2026 (Unaudited) 30.09.2025 (Unaudited) (Refer note 3) Cash flow generated from/(used in) operating activities 110 (186) Cash flow (used in) investing activities (2) (7) Cash flow (used in)/generated from financing activities (118) 102 ) 6 The Company's Production Sharing Contract (PSC) for the Cambay Block (CB-OS/2) expired on 29th June 2023. Prior to expiry, the Company and its joint venture partners had applied for extension of the PSC on 28th June 2021 under the Government of India's 2017 Extension Policy. Subsequently, the Ministry of Petroleum and Natural Gas (MoPNG), vide its letter dated 19th September 2025, declined the Company's application for extension of the PSC and directed handover of operations of the block to ONGC. The Company challenged the said decision before the Hon'ble Delhi High Court through a writ petition. During the proceedings, interim relief was granted on 06th June 2026, and status quo was directed to be maintained. However, vide order dated 22nd July 2026, the Single Judge Bench of the Hon'ble Delhi High Court dismissed the writ petition and the stay order came to be vacated. The company has not recognised any revenue or related expenses for Cambay block from the date of order. In the interim, subsequent to decision of Single Bench of Delhi High Court, ONGC has taken over the Block. The company has filed an appeal against the said dismissal before the Division bench of the Delhi High Court. The hearings have concluded on 1st October and the the matter is reserved for judgement. Considering the recent judicial developments, the absence of a valid PSC and the resulting uncertainty regarding recoverability of assets and receivables relating to the block, the Company reassessed the carrying value of the related balances. Accordingly, the Company has recognised an impairment charge of approximately Rs. 379 Crore during Q1FY27. The matter remains subject to further legal remedies and regulatory developments. Management has recognised the impairment charge based on facts and circumstances and the best information available as at the reporting date. The ultimate outcome of the litigation and its consequential impact, if any, cannot presently be determined. 7 Earnings per share (basic and diluted) has been computed after giving effect to the equity shares issued pursuant to the Scheme, as if such shares had been issued at the beginning of the earliest period presented (refer note 3 above). 8 The Company is primarily engaged in the business of Oil & Gas and operates in a single reportable segment. Accordingly, the Company has only one operating segment in terms of Ind AS 108 – Operating Segments and no separate segment information is required to be disclosed. By Order of the Board Place: Barmer Jim Johnny Gast Date: 29 October 2026 Whole-Time Director *Other inflow/(outflow) of cash in the XBRL Cash Flow Statement (Financing activity) represents adjustments arising pursuant to the Demerger Scheme. (Please refer Note 3 above). |
|---|
| Debt equity ratio | |
|---|---|
| Debt service coverage ratio | |
| Interest service coverage ratio |
| Particulars | Year ended (dd-mm-yyyy) | ||
|---|---|---|---|
| Date of start of reporting period | 01-04-2026 | ||
| Date of end of reporting period | 30-09-2026 | ||
| Whether results are audited or unaudited | Unaudited | ||
| Nature of report standalone or consolidated | Standalone | ||
| Assets | |||
| 1 | Non-current assets | ||
| Property, plant and equipment | 3,86,600.00 | ||
| Capital work-in-progress | 3,45,500.00 | ||
| Investment property | |||
| Goodwill | 0.00 | ||
| Other intangible assets | 2,600.00 | ||
| Intangible assets under development | 2,37,600.00 | ||
| Biological assets other than bearer plants | |||
| Investments accounted for using equity method | |||
| Non-current financial assets | |||
| Non-current investments | 8,57,000.00 | ||
| Trade receivables, non-current | |||
| Loans, non-current | 0.00 | ||
| Other non-current financial assets | |||
| 1 | Others | 2,75,100.00 | |
| Total of other non-current financial assets | 2,75,100.00 | ||
| Total non-current financial assets | 11,32,100.00 | ||
| Deferred tax assets (net) | 0.00 | ||
| Other non-current assets | |||
| 1 | Income tax assets (net) | 6,800.00 | |
| 2 | Other non-current assets | 30,800.00 | |
| Total of other non-current assets | 37,600.00 | ||
| Total non-current assets | 21,42,000.00 | ||
| 2 | Current assets | ||
| Inventories | 70,200.00 | ||
| Current financial asset | |||
| Current investments | 67,200.00 | ||
| Trade receivables, current | 52,500.00 | ||
| Cash and cash equivalents | 7,000.00 | ||
| Bank balance other than cash and cash equivalents | 80,900.00 | ||
| Loans, current | 0.00 | ||
| Other current financial assets | |||
| Total of other current financial assets | 5,16,900.00 | ||
| Total current financial assets | 7,24,500.00 | ||
| Current tax assets (net) | 2,500.00 | ||
| Other current assets | |||
| 1 | Other current assets | 25,300.00 | |
| Total of other current assets | 25,300.00 | ||
| Total current assets | 8,22,500.00 | ||
| 3 | Non-current assets classified as held for sale | ||
| 4 | Regulatory deferral account debit balances and related deferred tax Assets | ||
| Total assets | 29,64,500.00 | ||
| Equity and liabilities | |||
| 1 | Equity | ||
| Equity attributable to owners of parent | |||
| Equity share capital | 39,100.00 | ||
| Other equity | 17,60,000.00 | ||
| Total equity attributable to owners of parent | 17,99,100.00 | ||
| Non controlling interest | |||
| Total equity | 17,99,100.00 | ||
| 2 | Liabilities | ||
| Non-current liabilities | |||
| Non-current financial liabilities | |||
| Borrowings, non-current | 68,600.00 | ||
| Trade payables, non-current | |||
| (A) Total outstanding dues of micro enterprises and small enterprises | |||
| (B) Total outstanding dues of creditors other than micro enterprises and small enterprises | |||
| Total Trade payable | |||
| Other non-current financial liabilities | |||
| 1 | Lease liabilities | 7,000.00 | |
| 2 | Other financial liabilities | 100.00 | |
| Total of other non-current financial liabilities | 7,100.00 | ||
| Total non-current financial liabilities | 75,700.00 | ||
| Provisions, non-current | 1,42,600.00 | ||
| Deferred tax liabilities (net) | 12,000.00 | ||
| Deferred government grants, Non-current | |||
| Other non-current liabilities | |||
| Total of other non-current liabilities | |||
| Total non-current liabilities | 2,30,300.00 | ||
| Current liabilities | |||
| Current financial liabilities | |||
| Borrowings, current | 51,600.00 | ||
| Trade payables, current | |||
| (A) Total outstanding dues of micro enterprises and small enterprises | 900.00 | ||
| (B) Total outstanding dues of creditors other than micro enterprises and small enterprises | 1,08,200.00 | ||
| Total Trade payable | 1,09,100.00 | ||
| Other current financial liabilities | |||
| 1 | Lease liabilities | 6,200.00 | |
| 2 | Other financial liabilities | 7,23,800.00 | |
| Total of other current financial liabilities | 7,30,000.00 | ||
| Total current financial liabilities | 8,90,700.00 | ||
| Other current liabilities | 44,000.00 | ||
| 1 | Other current liabilities | 44,000.00 | |
| Total of other current liabilities | 44,000.00 | ||
| Provisions, current | 400.00 | ||
| Current tax liabilities (Net) | |||
| Deferred government grants, Current | |||
| Total current liabilities | 9,35,100.00 | ||
| 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 | 11,65,400.00 | ||
| Total equity and liabilites | 29,64,500.00 | ||
| Disclosure of notes on assets and liabilities | Textual Information(1) | ||
| Textual Information(1) | Notes:- 1 The above results of Vedanta Oil and Gas Limited (formerly known as MALCO Energy Limited) (the Company) for the quarter and half year ended 30 September 2026 have been reviewed by the Audit and Risk Management Committee in its meeting held on 28 October 2026 and approved by the Board of Directors in its meeting held on 29 October 2026. The statutory auditors have carried out a limited review of these results and issued an unmodified conclusion. 2 These standalone financial results have been prepared in accordance with the Indian Accounting Standards (Ind AS) prescribed under Section 133 of the Companies Act, 2013, read with the Companies (Indian Accounting Standards) Rules, 2015, as amended, and in compliance with Regulations 33 and 52 of the Listing Regulations. 3 The Hon'ble National Company Law Tribunal, Mumbai Bench, vide its Order dated 16 December 2025, approved the Scheme of Arrangement inter-alia amongst Vedanta Limited, the Company and their respective shareholders and creditors under Sections 230 to 232 and other applicable provisions of the Companies Act, 2013 (Scheme), providing for the demerger of the Oil and Gas Undertaking of Vedanta Limited (Demerged Undertaking) into the Company on a going concern basis. The Scheme became effective on 1 May 2026 (effective date), which is also the Appointed Date of the Scheme. Consequent to the scheme becoming effective, the Demerged Undertaking was transferred to and vested in the Company and has been accounted for in accordance with the accounting treatment prescribed under the Scheme and the applicable provisions of Ind AS. Pursuant to the Scheme, the Company approved allotment of 391,03,88,057 equity shares of face value of Rs.1 each to the eligible shareholders of Vedanta Limited in accordance with the Share Entitlement Ratio on 4 May 2026, and the Company ceased to be a subsidiary of Vedanta Limited. In accordance with the accounting treatment prescribed under the Scheme and the applicable provisions of Ind AS, the comparative financial results and other financial information of the Company for the quarter and half year ended 30 September 2025 and year ended 31 March 2026 include unaudited interim financial results and other financial information of Oil and Gas Undertaking transferred to the Company pursuant to the Scheme of demerger as extracted from the books of account underlying the financial results of Vedanta Limited (Demerged company) for those respective periods, which were subjected to limited review / audit by the auditors of Vedanta Limited to give impact of Scheme. 4 Brief particulars of the discontinued operations are given as under: (Rs. in crores) Particulars Quarter ended Half year ended Year ended 30.09.2026 (Unaudited) 30.06.2026 (Unaudited) (Refer note 3) 30.09.2025 (Unaudited) (Refer note 3) 30.09.2026 (Unaudited) 30.09.2025 (Unaudited) (Refer note 3) 31.03.2026 (Audited) (Refer note 3) Total income - 9 62 9 176 379 Total expenses - 21 122 21 282 570 Loss before exceptional items and tax - (12) (60) (12) (106) (191) Net exceptional gain - 1,056 - 1,056 - - Profit/(loss) from discontinued operations - 1,044 (60) 1,044 (106) (191) 5 Details of cash flow attributable to discontinued operations : (Rs. in crores) Half year ended Particulars 30.09.2026 (Unaudited) 30.09.2025 (Unaudited) (Refer note 3) Cash flow generated from/(used in) operating activities 110 (186) Cash flow (used in) investing activities (2) (7) Cash flow (used in)/generated from financing activities (118) 102 ) 6 The Company's Production Sharing Contract (PSC) for the Cambay Block (CB-OS/2) expired on 29th June 2023. Prior to expiry, the Company and its joint venture partners had applied for extension of the PSC on 28th June 2021 under the Government of India's 2017 Extension Policy. Subsequently, the Ministry of Petroleum and Natural Gas (MoPNG), vide its letter dated 19th September 2025, declined the Company's application for extension of the PSC and directed handover of operations of the block to ONGC. The Company challenged the said decision before the Hon'ble Delhi High Court through a writ petition. During the proceedings, interim relief was granted on 06th June 2026, and status quo was directed to be maintained. However, vide order dated 22nd July 2026, the Single Judge Bench of the Hon'ble Delhi High Court dismissed the writ petition and the stay order came to be vacated. The company has not recognised any revenue or related expenses for Cambay block from the date of order. In the interim, subsequent to decision of Single Bench of Delhi High Court, ONGC has taken over the Block. The company has filed an appeal against the said dismissal before the Division bench of the Delhi High Court. The hearings have concluded on 1st October and the the matter is reserved for judgement. Considering the recent judicial developments, the absence of a valid PSC and the resulting uncertainty regarding recoverability of assets and receivables relating to the block, the Company reassessed the carrying value of the related balances. Accordingly, the Company has recognised an impairment charge of approximately Rs. 379 Crore during Q1FY27. The matter remains subject to further legal remedies and regulatory developments. Management has recognised the impairment charge based on facts and circumstances and the best information available as at the reporting date. The ultimate outcome of the litigation and its consequential impact, if any, cannot presently be determined. 7 Earnings per share (basic and diluted) has been computed after giving effect to the equity shares issued pursuant to the Scheme, as if such shares had been issued at the beginning of the earliest period presented (refer note 3 above). 8 The Company is primarily engaged in the business of Oil & Gas and operates in a single reportable segment. Accordingly, the Company has only one operating segment in terms of Ind AS 108 – Operating Segments and no separate segment information is required to be disclosed. By Order of the Board Place: Barmer Jim Johnny Gast Date: 29 October 2026 Whole-Time Director *Other inflow/(outflow) of cash in the XBRL Cash Flow Statement (Financing activity) represents adjustments arising pursuant to the Demerger Scheme. (Please refer Note 3 above). |
|---|
| 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 | 01-07-2026 | 01-04-2026 | |||||
| Date of end of reporting period | 30-09-2026 | 30-09-2026 | |||||
| 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) | |||||||
| Total Segment Revenue | |||||||
| Less: Inter segment revenue | |||||||
| Revenue from operations | |||||||
| 2 | Segment Result | ||||||
| Profit (+) / Loss (-) before tax and interest from each segment | |||||||
| Total Profit before tax | |||||||
| i. Finance cost | |||||||
| ii. Other Unallocable Expenditure net off Unallocable income | |||||||
| Profit before tax | |||||||
| 3 | (Segment Asset - Segment Liabilities) | ||||||
| Segment Asset | |||||||
| Total Segment Asset | |||||||
| Un-allocable Assets | null | null | |||||
| Net Segment Asset | null | null | |||||
| 4 | Segment Liabilities | ||||||
| Segment Liabilities | |||||||
| Total Segment Liabilities | |||||||
| Un-allocable Liabilities | null | null | |||||
| Net Segment Liabilities | null | null | |||||
| Disclosure of notes on segments | |||||||
| 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 | 01-07-2026 | 01-04-2026 |
| B | Date of end of reporting period | 30-09-2026 | 30-09-2026 |
| 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 | Amount of items that will not be reclassified to profit and loss | (200.00) | (200.00) |
| Total Amount of items that will not be reclassified to profit and loss | (200.00) | (200.00) | |
| 2 | Income tax relating to items that will not be reclassified to profit or loss | (100.00) | (100.00) |
| 3 | Amount of items that will be reclassified to profit and loss | ||
| 1 | Amount of items that will be reclassified to profit and loss | 14,300.00 | 21,000.00 |
| Total Amount of items that will be reclassified to profit and loss | 14,300.00 | 21,000.00 | |
| 4 | Income tax relating to items that will be reclassified to profit or loss | 0.00 | 0.00 |
| 5 | Total Other comprehensive income | 14,200.00 | 20,900.00 |
| Particulars | Year ended (dd-mm-yyyy) | |||||
|---|---|---|---|---|---|---|
| A | Date of start of reporting period | 01-04-2026 | ||||
| B | Date of end of reporting period | 30-09-2026 | ||||
| C | Whether results are audited or unaudited | Unaudited | ||||
| D | Nature of report standalone or consolidated | Standalone | ||||
| Statement of cash flows | ||||||
| Cash flows from used in operating activities | ||||||
| Profit before tax | (16,400.00) | |||||
| Adjustments for reconcile profit (loss) | ||||||
| Adjustments for finance costs | 13,700.00 | |||||
| Adjustments for decrease (increase) in inventories | (30,000.00) | |||||
| Adjustments for decrease (increase) in trade receivables, current | (46,500.00) | |||||
| Adjustments for decrease (increase) in trade receivables, non-current | 0.00 | |||||
| Adjustments for decrease (increase) in other current assets | 0.00 | |||||
| Adjustments for decrease (increase) in other non-current assets | 0.00 | |||||
| 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 | 1,27,300.00 | |||||
| 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 | 70,700.00 | |||||
| Adjustments for impairment loss reversal of impairment loss recognised in profit or loss | 0.00 | |||||
| Adjustments for provisions, current | 0.00 | |||||
| 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 | 6,200.00 | |||||
| Adjustments for dividend income | 0.00 | |||||
| Adjustments for interest income | 10,300.00 | |||||
| Adjustments for share-based payments | 1,100.00 | |||||
| Adjustments for fair value losses (gains) | (1,000.00) | |||||
| 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) | 1,04,400.00 | |||||
| Other adjustments for non-cash items | (22,400.00) | |||||
| Share of profit and loss from partnership firm or association of persons or limited liability partnerships | 0.00 | |||||
| Total adjustments for reconcile profit (loss) | 2,13,200.00 | |||||
| Net cash flows from (used in) operations | 1,96,800.00 | |||||
| Dividends received | 0.00 | |||||
| Interest paid | 0.00 | |||||
| Interest received | 0.00 | |||||
| Income taxes paid (refund) | 800.00 | |||||
| Other inflows (outflows) of cash | 0.00 | |||||
| Net cash flows from (used in) operating activities | 1,96,000.00 | |||||
| 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 | 0.00 | |||||
| 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 | 1,33,800.00 | |||||
| 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 | 0.00 | |||||
| Interest received | 2,300.00 | |||||
| Income taxes paid (refund) | 0.00 | |||||
| Other inflows (outflows) of cash | 29,800.00 | |||||
| Net cash flows from (used in) investing activities | (1,01,700.00) | |||||
| 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 | 0.00 | |||||
| Repayments of borrowings | 2,16,500.00 | |||||
| Payments of lease liabilities | 2,200.00 | |||||
| Dividends paid | 0.00 | |||||
| Interest paid | 17,000.00 | |||||
| Income taxes paid (refund) | 0.00 | |||||
| Other inflows (outflows) of cash | 9,600.00 | |||||
| Net cash flows from (used in) financing activities | (2,26,100.00) | |||||
| Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes | (1,31,800.00) | |||||
| Effect of exchange rate changes on cash and cash equivalents | ||||||
| Effect of exchange rate changes on cash and cash equivalents | 25,500.00 | |||||
| Net increase (decrease) in cash and cash equivalents | (1,06,300.00) | |||||
| Cash and cash equivalents cash flow statement at beginning of period | 1,13,300.00 | |||||
| Cash and cash equivalents cash flow statement at end of period | 7,000.00 | |||||
Format for Disclosure of Related Party Transactions (applicable only for half-yearly filings i.e., 2nd and 4th quarter) |
| Sr No. | Additional disclosure of related party transactions - applicable only in case the related party transaction relates to loans, inter-corporate deposits, advances or investments made or given by the listed entity/subsidiary. These details need to be disclosed only once, during the reporting period when such transaction was undertaken. | ||||||||||||||||||||||||
| Details of the party (listed entity/subsidiary) entering into the transaction | Details of the counterparty | Type of related party transaction | Details of other related party transaction | Value of the related party transaction as approved by the audit committee | Remarks on approval by audit committee | Value of the related party transaction ratified by the audit committee | Date of Audit Committee Meeting where the ratification was approved | Value of transaction during the reporting period | In case monies are due to either party as a result of the transaction | In case any financial indebtedness is incurred to make or give loans, inter-corporate deposits, advances or investments | Details of the loans, inter-corporate deposits, advances or investments | Notes | |||||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Name | PAN | Name | PAN | Relationship of the counterparty with the listed entity or its subsidiary | Opening balance | Closing balance | Nature of indebtedness (loan/ issuance of debt/ any other etc.) | Details of other indebtedness | Cost | Tenure | Nature (loan/ advance/ intercorporate deposit/ investment ) | Interest Rate (%) | Tenure | Secured/ unsecured | Purpose for which the funds will be utilised by the ultimate recipient of funds (endusage) | ||||||||||
| 1 | Vedanta Oil and Gas Limited | Cairn Foundation | Other related party | Any other transaction | Advance | NA | 0.00 | 228.00 | 228.00 | ||||||||||||||||
| 2 | Vedanta Oil and Gas Limited | Cairn Foundation | Other related party | Any other transaction | Other Current Liabilities. | NA | 0.00 | 0.00 | 124.00 | ||||||||||||||||
| 3 | Vedanta Oil and Gas Limited | Serentica Renewables India 3 Private Limited | Associate of Ultimate Parent | Purchase of goods or services | 10,300.00 | Transaction within limits approved by audit committee | 3,895.00 | 0.00 | 0.00 | ||||||||||||||||
| 4 | Vedanta Oil and Gas Limited | Serentica Renewables India 3 Private Limited | Associate of Ultimate Parent | Investment | 1,300.00 | Transaction within limits approved by audit committee | 799.00 | 2,450.00 | 3,249.00 | ||||||||||||||||
| 5 | Vedanta Oil and Gas Limited | STL Digital Limited (Erstwhile Sterlite Tech Connectivity Solutions Limited) | Associate of Ultimate Parent | Purchase of goods or services | 13,000.00 | Transaction within limits approved by audit committee | 2,311.00 | 0.00 | 0.00 | ||||||||||||||||
| 6 | Vedanta Oil and Gas Limited | STL Digital Limited (Erstwhile Sterlite Tech Connectivity Solutions Limited) | Associate of Ultimate Parent | Any other transaction | Other Current Assets. | NA | 0.00 | 0.00 | 141.00 | ||||||||||||||||
| 7 | Vedanta Oil and Gas Limited | Vedanta Limited ESOS Trust | Trust of Fellow Subsidiary | Any other transaction | Other Current Assets. | NA | 0.00 | 0.00 | 3,000.00 | ||||||||||||||||
| 8 | Vedanta Oil and Gas Limited | Vedanta Power Limited | Fellow Subsidiary | Any other transaction | Reimbursement. | 200.00 | Transaction within limits approved by audit committee | 1.00 | 0.00 | 0.00 | |||||||||||||||
| 9 | Vedanta Oil and Gas Limited | Vedanta Power Limited | Fellow Subsidiary | Any other transaction | Recovery. | 200.00 | Transaction within limits approved by audit committee | 0.00 | 0.00 | 0.00 | |||||||||||||||
| 10 | Vedanta Oil and Gas Limited | Vedanta Power Limited | Fellow Subsidiary | Any other transaction | Other Current Liabilities. | NA | 0.00 | 0.00 | 1.00 | ||||||||||||||||
| 11 | Vedanta Oil and Gas Limited | Vedanta Resources Investments Limited | Fellow Subsidiary | Purchase of goods or services | 23,500.00 | Transaction within limits approved by audit committee | 7,118.00 | 0.00 | 0.00 | ||||||||||||||||
| 12 | Vedanta Oil and Gas Limited | Vedanta Resources Investments Limited | Fellow Subsidiary | Any other transaction | Other Current Assets. | NA | 0.00 | 0.00 | 10,456.00 | ||||||||||||||||
| 13 | Vedanta Oil and Gas Limited | Vedanta Resources Limited (VRL) | Holding Company | Any other transaction | Other Current Liabilities. | NA | 0.00 | 5,898.00 | 5,898.00 | ||||||||||||||||
| 14 | Vedanta Oil and Gas Limited | Vedanta Semiconductors Private Limited | Fellow Subsidiary | Interest paid | 616.00 | Transaction within limits approved by audit committee | 616.00 | 0.00 | 0.00 | ||||||||||||||||
| 15 | Vedanta Oil and Gas Limited | Vedanta Semiconductors Private Limited | Fellow Subsidiary | Loan | 1,87,182.00 | Transaction within limits approved by audit committee | 1,87,182.00 | 1,87,182.00 | 0.00 | ||||||||||||||||
| 16 | Vedanta Oil and Gas Limited | Bharat Aluminium Company Limited (BALCO) | Fellow Subsidiary | Any other transaction | Recovery. | 200.00 | Transaction within limits approved by audit committee | 14.00 | 0.00 | 0.00 | |||||||||||||||
| 17 | Vedanta Oil and Gas Limited | ESL Steel Limited (Erstwhile Electrosteel Steels Limited) (ESL) | Fellow Subsidiary | Any other transaction | Recovery. | 200.00 | Transaction within limits approved by audit committee | 0.00 | 0.00 | 0.00 | |||||||||||||||
| 18 | Vedanta Oil and Gas Limited | Ferro Alloy Corporation Limited (FACOR) | Fellow Subsidiary | Any other transaction | Recovery. | 200.00 | Transaction within limits approved by audit committee | 0.00 | 0.00 | 0.00 | |||||||||||||||
| 19 | Vedanta Oil and Gas Limited | Hindustan Zinc Limited (HZL) | Fellow Subsidiary | Any other transaction | Reimbursement. | 200.00 | Transaction within limits approved by audit committee | 21.00 | 0.00 | 0.00 | |||||||||||||||
| 20 | Vedanta Oil and Gas Limited | Meenakshi Energy Limited | Fellow Subsidiary | Any other transaction | Reimbursement. | 200.00 | Transaction within limits approved by audit committee | 3.00 | 0.00 | 0.00 | |||||||||||||||
| 21 | Vedanta Oil and Gas Limited | Vedanta Limited | Fellow Subsidiary | Any other transaction | Recovery. | 5,625.00 | Transaction within limits approved by audit committee | 5,059.00 | 0.00 | 0.00 | |||||||||||||||
| 22 | Vedanta Oil and Gas Limited | Vedanta Limited | Fellow Subsidiary | Any other transaction | Reimbursement. | 1,500.00 | Transaction within limits approved by audit committee | 970.00 | 0.00 | 0.00 | |||||||||||||||
| 23 | Vedanta Oil and Gas Limited | Black Mountain Mining (Proprietary) Limited | Fellow Subsidiary | Any other transaction | Reimbursement. | 200.00 | Transaction within limits approved by audit committee | 11.00 | 0.00 | 0.00 | |||||||||||||||
| 24 | Vedanta Oil and Gas Limited | Black Mountain Mining (Proprietary) Limited | Fellow Subsidiary | Any other transaction | Other Current Liabilities. | NA | 0.00 | 0.00 | 11.00 | ||||||||||||||||
| 25 | Vedanta Oil and Gas Limited | ESL Steel Limited (Erstwhile Electrosteel Steels Limited) (ESL) | Fellow Subsidiary | Any other transaction | Other Current Assets. | NA | 0.00 | 0.00 | 0.00 | ||||||||||||||||
| 26 | Vedanta Oil and Gas Limited | Meenakshi Energy Limited | Fellow Subsidiary | Any other transaction | Trade Payables. | NA | 0.00 | 0.00 | 3.00 | ||||||||||||||||
| 27 | Vedanta Oil and Gas Limited | Vedanta Limited | Fellow Subsidiary | Any other transaction | Other Current Liabilities. | NA | 0.00 | 0.00 | 406.00 | ||||||||||||||||
| 28 | Vedanta Oil and Gas Limited | Cairn Energy Hydrocarbons Limited | Wholly Owned Subsidiary | Any other transaction | Other Current Liabilities. | NA | 0.00 | 0.00 | 0.00 | ||||||||||||||||
| 29 | Cairn Energy Hydrocarbons Limited | Vedanta Resources Investments Limited | Fellow Subsidiary | Purchase of goods or services | 14,800.00 | Transaction within limits approved by audit committee | 5,092.00 | 0.00 | 0.00 | ||||||||||||||||
| 30 | Cairn Energy Hydrocarbons Limited | Vedanta Resources Investments Limited | Fellow Subsidiary | Any other transaction | Advance | NA | 0.00 | 0.00 | 6,094.00 | Textual Information(1) | |||||||||||||||
| 31 | Cairn Energy Hydrocarbons Limited | Vedanta Resources Limited (VRL) | Holding Company | Any other transaction | Other Current Assets. | NA | 0.00 | 0.00 | 40.00 | ||||||||||||||||
| 32 | Cairn India Holdings Limited | Fujairah Gold FZC | Fellow Subsidiary | Interest received | 9,105.00 | Transaction within limits approved by audit committee | 3,868.00 | 0.00 | 0.00 | ||||||||||||||||
| 33 | Cairn India Holdings Limited | Fujairah Gold FZC | Fellow Subsidiary | Loan | NA | 0.00 | 1,07,238.00 | 0.00 | |||||||||||||||||
| 34 | Cairn India Holdings Limited | Fujairah Gold FZC | Fellow Subsidiary | Loan | NA | 0.00 | 0.00 | 1,09,584.00 | |||||||||||||||||
| 35 | Cairn India Holdings Limited | Fujairah Gold FZC | Fellow Subsidiary | Any other transaction | Other Current Assets. | NA | 0.00 | 0.00 | 40,833.00 | ||||||||||||||||
| 36 | Cairn India Holdings Limited | THL Zinc Ltd | Fellow Subsidiary | Interest received | 74.00 | Transaction within limits approved by audit committee | 31.00 | 0.00 | 0.00 | ||||||||||||||||
| 37 | Cairn India Holdings Limited | THL Zinc Ltd | Fellow Subsidiary | Loan | NA | 0.00 | 563.00 | 0.00 | |||||||||||||||||
| 38 | Cairn India Holdings Limited | THL Zinc Ltd | Fellow Subsidiary | Loan | NA | 0.00 | 0.00 | 576.00 | |||||||||||||||||
| 39 | Cairn India Holdings Limited | THL Zinc Ltd | Fellow Subsidiary | Any other transaction | Other Current Assets. | NA | 0.00 | 0.00 | 232.00 | ||||||||||||||||
| 40 | Cairn India Holdings Limited | THL Zinc Ventures Ltd | Fellow Subsidiary | Interest received | 11,261.00 | Transaction within limits approved by audit committee | 4,109.00 | 0.00 | 0.00 | ||||||||||||||||
| 41 | Cairn India Holdings Limited | THL Zinc Ventures Ltd | Fellow Subsidiary | Loan | NA | 0.00 | 1,14,883.00 | 0.00 | |||||||||||||||||
| 42 | Cairn India Holdings Limited | THL Zinc Ventures Ltd | Fellow Subsidiary | Loan | NA | 0.00 | 0.00 | 1,17,397.00 | |||||||||||||||||
| 43 | Cairn India Holdings Limited | THL Zinc Ventures Ltd | Fellow Subsidiary | Any other transaction | Other Current Assets. | NA | 0.00 | 0.00 | 10,451.00 | ||||||||||||||||
| 44 | Cairn India Holdings Limited | Western Clusters Limited (USD) | Fellow Subsidiary | Interest received | 1,143.00 | Transaction within limits approved by audit committee | 492.00 | 0.00 | 0.00 | ||||||||||||||||
| 45 | Cairn India Holdings Limited | Western Clusters Limited (USD) | Fellow Subsidiary | Loan | NA | 0.00 | 14,855.00 | 0.00 | |||||||||||||||||
| 46 | Cairn India Holdings Limited | Western Clusters Limited (USD) | Fellow Subsidiary | Loan | NA | 0.00 | 0.00 | 15,180.00 | |||||||||||||||||
| 47 | Cairn India Holdings Limited | Western Clusters Limited (USD) | Fellow Subsidiary | Any other transaction | Other Current Assets. | NA | 0.00 | 0.00 | 4,204.00 | ||||||||||||||||
| 48 | Vedanta Oil and Gas Limited | Cairn Energy Hydrocarbons Limited | Wholly Owned Subsidiary | Any other transaction | Cash call raised | NA | 78,069.00 | 0.00 | 0.00 | ||||||||||||||||
| 49 | Vedanta Oil and Gas Limited | Cairn Energy Hydrocarbons Limited | Wholly Owned Subsidiary | Any other transaction | Other closing Balance | NA | 0.00 | 0.00 | 40,882.00 | ||||||||||||||||
| Total value of transaction during the reporting period | 2,99,661.00 | ||||||||||||||||||||||||
| Textual Information(1) | The Group has Brand license and Strategic service fee (BSF) agreements including sub-licensing agreements with Vedanta Resources Investments Limited (VRIL), under which the Group pays BSF to VRIL ranging from 0.75%-3% of turnover of the Company and certain subsidiaries. The Group generally pays such fee at the beginning of the year based on estimated annual turnover of the respective entities and final settlement of balances, if any, is carried out at the year end. |