Integrated Filing — IndAS



General information about company

Scrip Code 533278
NSE Symbol COALINDIA
MSEI Symbol NOTLISTED
ISIN INE522F01014
Name of company COAL INDIA 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 Half Yearly
Reporting Quarter Half yearly
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 29-10-2026   12:30:00
End date and time of board meeting 29-10-2026   17:55:00
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 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 30-09-2026 30-09-2026
C Whether results are audited or unaudited Unaudited Unaudited
D Nature of report standalone or consolidated Consolidated Consolidated
1 Income
Revenue from operations 90,43,354.00 90,43,354.00
Other income 4,69,446.00 4,69,446.00
Total income 95,12,800.00 95,12,800.00
2 Expenses
(a) Cost of materials consumed 6,01,192.00 6,01,192.00
(b) Purchases of stock-in-trade 0.00 0.00
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade 4,46,976.00 4,46,976.00
(d) Employee benefit expense 22,79,988.00 22,79,988.00
(e) Finance costs 66,627.00 66,627.00
(f) Depreciation, depletion and amortisation expense 4,68,195.00 4,68,195.00
(f) Other Expenses
1 Stripping Activity Adjustment (2,93,545.00) (2,93,545.00)
2 Contractual Expense 15,98,473.00 15,98,473.00
3 Other Expenses 23,53,561.00 23,53,561.00
Total other expenses 36,58,489.00 36,58,489.00
Total expenses 75,21,467.00 75,21,467.00
3 Total profit before exceptional items and tax 19,91,333.00 19,91,333.00
4 Exceptional items 0.00 0.00
5 Total profit before tax 19,91,333.00 19,91,333.00
6 Tax expense
7 Current tax 4,59,876.00 4,59,876.00
8 Deferred tax 45,166.00 45,166.00
9 Total tax expenses 5,05,042.00 5,05,042.00
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 14,86,291.00 14,86,291.00
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 53,433.00 53,433.00
16 Total profit (loss) for period 15,39,724.00 15,39,724.00
17 Other comprehensive income net of taxes 209.00 209.00
18 Total Comprehensive Income for the period 15,39,933.00 15,39,933.00
19 Total profit or loss, attributable to
Profit or loss, attributable to owners of parent 15,36,820.00 15,36,820.00
Total profit or loss, attributable to non-controlling interests 2,904.00 2,904.00
20 Total Comprehensive income for the period attributable to
Comprehensive income for the period attributable to owners of parent 15,37,141.00 15,37,141.00
Total comprehensive income for the period attributable to owners of parent non-controlling interests 2,792.00 2,792.00
21 Details of equity share capital
Paid-up equity share capital 6,16,273.00 6,16,273.00
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 24.94 24.94
Diluted earnings (loss) per share from continuing operations 29.94 29.94
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 24.94 24.94
Diluted earnings (loss) per share from continuing and discontinued operations 29.94 29.94
24 Debt equity ratio 0.1300 0.1300
25 Debt service coverage ratio 0 0
26 Interest service coverage ratio 0 0
27 Disclosure of notes on financial results



Remarks

Debt equity ratio
Debt service coverage ratio
Interest service coverage ratio


Statement of Asset and Liabilities

Amount in (Lakhs)

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 Consolidated
Assets
1 Non-current assets
Property, plant and equipment 84,78,519.00
Capital work-in-progress 15,97,759.00
Investment property
Goodwill 0.00
Other intangible assets 0.00
Intangible assets under development 8,60,231.00
Biological assets other than bearer plants
Investments accounted for using equity method
Non-current financial assets
Non-current investments 6,47,887.00
Trade receivables, non-current
Loans, non-current 88,375.00
Other non-current financial assets
1 Other Financial Assets 25,08,493.00
Total of other non-current financial assets 25,08,493.00
Total non-current financial assets 32,44,755.00
Deferred tax assets (net) 1,98,822.00
Other non-current assets
1 Other non-current assets 18,85,028.00
2 Exploration and Evaluation assets 3,15,058.00
3 Intangible Assets 2,67,886.00
Total of other non-current assets 24,67,972.00
Total non-current assets 1,68,48,058.00
2 Current assets
Inventories 11,37,395.00
Current financial asset
Current investments 5,74,653.00
Trade receivables, current 12,64,075.00
Cash and cash equivalents 10,58,020.00
Bank balance other than cash and cash equivalents 56,33,248.00
Loans, current 426.00
Other current financial assets
Total of other current financial assets 6,86,293.00
Total current financial assets 92,16,715.00
Current tax assets (net) 3,53,284.00
Other current assets
1 Other current assets 25,87,799.00
Total of other current assets 25,87,799.00
Total current assets 1,32,95,193.00
3 Non-current assets classified as held for sale
4 Regulatory deferral account debit balances and related deferred tax Assets
Total assets 3,01,43,251.00
Equity and liabilities
1 Equity
Equity attributable to owners of parent
Equity share capital 6,16,273.00
Other equity 1,21,30,742.00
Total equity attributable to owners of parent 1,27,47,015.00
Non controlling interest 2,90,156.00
Total equity 1,30,37,171.00
2 Liabilities
Non-current liabilities
Non-current financial liabilities
Borrowings, non-current 10,52,469.00
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 16,927.00
2 Other Financial Liabilities 3,58,824.00
Total of other non-current financial liabilities 3,75,751.00
Total non-current financial liabilities 14,28,220.00
Provisions, non-current 71,55,397.00
Deferred tax liabilities (net) 2,62,367.00
Deferred government grants, Non-current
Other non-current liabilities
1 Other non-current liabilities 9,01,053.00
Total of other non-current liabilities 9,01,053.00
Total non-current liabilities 97,47,037.00
Current liabilities
Current financial liabilities
Borrowings, current 4,90,990.00
Trade payables, current
(A) Total outstanding dues of micro enterprises and small enterprises 21,917.00
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises 10,67,194.00
Total Trade payable 10,89,111.00
Other current financial liabilities
1 Lease Liabilities 6,397.00
2 Other current financial liabilities 19,05,317.00
Total of other current financial liabilities 19,11,714.00
Total current financial liabilities 34,91,815.00
Other current liabilities 32,53,814.00
1 Other current liabilities 32,53,814.00
Total of other current liabilities 32,53,814.00
Provisions, current 6,13,414.00
Current tax liabilities (Net)
Deferred government grants, Current
Total current liabilities 73,59,043.00
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 1,71,06,080.00
Total equity and liabilites 3,01,43,251.00
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 01-04-2026 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 Consolidated Consolidated
1 Segment Revenue (Income)
(net sale/income from each segment should be disclosed)
1 Coal 90,41,825.00 90,41,825.00
2 Solar energy 1,529.00 1,529.00
3 Share of Joint Venture Profit/(Loss) 0.00 0.00
Total Segment Revenue 90,43,354.00 90,43,354.00
Less: Inter segment revenue
Revenue from operations 90,43,354.00 90,43,354.00
2 Segment Result
Profit (+) / Loss (-) before tax and interest from each segment
1 Coal 20,58,719.00 20,58,719.00
2 Solar energy (759.00) (759.00)
3 Share of Joint Venture Profit/(Loss) 53,433.00 53,433.00
Total Profit before tax 21,11,393.00 21,11,393.00
i. Finance cost 66,627.00 66,627.00
ii. Other Unallocable Expenditure net off Unallocable income 0.00 0.00
Profit before tax 20,44,766.00 20,44,766.00
3 (Segment Asset - Segment Liabilities)
Segment Asset
1 Coal 2,99,65,977.00 2,99,65,977.00
2 Solar energy 1,77,274.00 1,77,274.00
3 Share of Joint Venture Profit/(Loss) 0.00 0.00
Total Segment Asset 3,01,43,251.00 3,01,43,251.00
Un-allocable Assets 0.00 0.00
Net Segment Asset 3,01,43,251.00 3,01,43,251.00
4 Segment Liabilities
Segment Liabilities
1 Coal 1,69,92,174.00 1,69,92,174.00
2 Solar energy 1,13,906.00 1,13,906.00
3 Share of Joint Venture Profit/(Loss) 0.00 0.00
Total Segment Liabilities 1,71,06,080.00 1,71,06,080.00
Un-allocable Liabilities 0.00 0.00
Net Segment Liabilities 1,71,06,080.00 1,71,06,080.00
Disclosure of notes on segments Textual Information(2)



Text Block

Textual Information(2) a) The operations of the Group are mainly carried out within the country and therefore, there is no reportable geographical segment. b) Segment information has been prepared considering the expenditure specifically identified and allocable to each segment as at present.



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 30-09-2026 30-09-2026
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 Income tax relating to items that will not be reclassified to profit or loss 258.00 258.00
Total Amount of items that will not be reclassified to profit and loss 258.00
2 Income tax relating to items that will not be reclassified to profit or loss 49.00 49.00
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 0.00 0.00
5 Total Other comprehensive income 209.00 209.00



Cash flow statement, indirect

Amount in (Lakhs)

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 Consolidated
Statement of cash flows
Cash flows from used in operating activities
Profit before tax
Adjustments for reconcile profit (loss)
Adjustments for finance costs 66,627.00
Adjustments for decrease (increase) in inventories 4,32,838.00
Adjustments for decrease (increase) in trade receivables, current 1,87,551.00
Adjustments for decrease (increase) in trade receivables, non-current 0.00
Adjustments for decrease (increase) in other current assets 4,53,126.00
Adjustments for decrease (increase) in other non-current assets 0.00
Adjustments for other financial assets, non-current (200.00)
Adjustments for other financial assets, current (9,346.00)
Adjustments for other bank balances 0.00
Adjustments for increase (decrease) in trade payables, current (1,66,328.00)
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 4,68,195.00
Adjustments for impairment loss reversal of impairment loss recognised in profit or loss 0.00
Adjustments for provisions, current (33,847.00)
Adjustments for provisions, non-current (16,846.00)
Adjustments for other financial liabilities, current 6,03,392.00
Adjustments for other financial liabilities, non-current 1,18,401.00
Adjustments for unrealised foreign exchange losses gains 467.00
Adjustments for dividend income 0.00
Adjustments for interest income 3,12,079.00
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 (3,77,691.00)
Share of profit and loss from partnership firm or association of persons or limited liability partnerships 0.00
Total adjustments for reconcile profit (loss) 14,14,260.00
Net cash flows from (used in) operations 34,05,593.00
Dividends received 0.00
Interest paid 0.00
Interest received 0.00
Income taxes paid (refund) 3,01,797.00
Other inflows (outflows) of cash 0.00
Net cash flows from (used in) operating activities 31,03,796.00
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 7,82,014.00
Proceeds from sales of investment property 9,446.00
Purchase of investment property 1,37,755.00
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 14,36,322.00
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 1,92,676.00
Income taxes paid (refund) 0.00
Other inflows (outflows) of cash 0.00
Net cash flows from (used in) investing activities (21,53,969.00)
Cash flows from used in financing activities
Proceeds from changes in ownership interests in subsidiaries 49,372.00
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 1,58,123.00
Repayments of borrowings 0.00
Payments of lease liabilities 2,538.00
Dividends paid 6,61,753.00
Interest paid 22,025.00
Income taxes paid (refund) 0.00
Other inflows (outflows) of cash 0.00
Net cash flows from (used in) financing activities (4,78,821.00)
Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes 4,71,006.00
Effect of exchange rate changes on cash and cash equivalents
Effect of exchange rate changes on cash and cash equivalents 0.00
Net increase (decrease) in cash and cash equivalents 4,71,006.00
Cash and cash equivalents cash flow statement at beginning of period 5,87,014.00
Cash and cash equivalents cash flow statement at end of period 10,58,020.00





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 Chaturvedi & Co. LLP Yes 31-12-2028