| 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 | 05-11-2026 |
| Date on which prior intimation of the meeting for considering financial results was informed to the exchange | 23-10-2026 |
| 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 | 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 | Unaudited |
| Segment Reporting | Multi segment |
| Description of single segment | |
| Start date and time of board meeting | 05-11-2026 13:40:00 |
| End date and time of board meeting | 05-11-2026 15:40:00 |
| 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 |
| 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 | Consolidated | Consolidated |
| 1 | Income | ||
| Revenue from operations | 1,98,26,333.00 | 4,03,25,068.00 | |
| Other income | 3,19,514.00 | 5,98,372.00 | |
| Total income | 2,01,45,847.00 | 4,09,23,440.00 | |
| 2 | Expenses | ||
| (a) | Cost of materials consumed | 65,27,195.00 | 1,53,03,284.00 |
| (b) | Purchases of stock-in-trade | 60,70,949.00 | 1,33,03,672.00 |
| (c) | Changes in inventories of finished goods, work-in-progress and stock-in-trade | (30,725.00) | (5,43,209.00) |
| (d) | Employee benefit expense | 1,53,886.00 | 3,19,888.00 |
| (e) | Finance costs | 3,41,141.00 | 6,26,519.00 |
| (f) | Depreciation, depletion and amortisation expense | 11,73,121.00 | 21,20,856.00 |
| (f) | Other Expenses | ||
| 1 | Statutory levies | 16,68,264.00 | 34,34,256.00 |
| 2 | Survey costs charged off | 16,742.00 | 36,996.00 |
| 3 | Exploratory well costs written off | 1,29,690.00 | 2,20,251.00 |
| 4 | Other expenses | 15,77,310.00 | 29,88,373.00 |
| Total other expenses | 33,92,006.00 | 66,79,876.00 | |
| Total expenses | 1,76,27,573.00 | 3,78,10,886.00 | |
| 3 | Total profit before exceptional items and tax | 25,18,274.00 | 31,12,554.00 |
| 4 | Exceptional items | (11,876.00) | 35,300.00 |
| 5 | Total profit before tax | 25,06,398.00 | 31,47,854.00 |
| 6 | Tax expense | ||
| 7 | Current tax | 6,57,110.00 | 13,01,854.00 |
| 8 | Deferred tax | 1,97,611.00 | (4,01,332.00) |
| 9 | Total tax expenses | 8,54,721.00 | 9,00,522.00 |
| 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 | 16,51,677.00 | 22,47,332.00 |
| 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 | 2,01,805.00 | 2,61,594.00 |
| 16 | Total profit (loss) for period | 18,53,482.00 | 25,08,926.00 |
| 17 | Other comprehensive income net of taxes | (85,168.00) | 1,13,707.00 |
| 18 | Total Comprehensive Income for the period | 17,68,314.00 | 26,22,633.00 |
| 19 | Total profit or loss, attributable to | ||
| Profit or loss, attributable to owners of parent | 16,74,354.00 | 28,64,247.00 | |
| Total profit or loss, attributable to non-controlling interests | 1,79,128.00 | (3,55,321.00) | |
| 20 | Total Comprehensive income for the period attributable to | ||
| Comprehensive income for the period attributable to owners of parent | 15,76,205.00 | 29,91,298.00 | |
| Total comprehensive income for the period attributable to owners of parent non-controlling interests | 1,92,109.00 | (3,68,665.00) | |
| 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 | 13.31 | 22.77 | |
| Diluted earnings (loss) per share from continuing operations | 13.31 | 22.77 | |
| 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 | 13.31 | 22.77 | |
| Diluted earnings (loss) per share from continuing and discontinued operations | 13.31 | 22.77 | |
| 24 | Debt equity ratio | 0.3500 | 0.3500 |
| 25 | Debt service coverage ratio | 3.3800 | 2.5400 |
| 26 | Interest service coverage ratio | 13.1300 | 9.2300 |
| 27 | Disclosure of notes on financial results | ||
| 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 | Consolidated | |
| Assets | ||
| 1 | Non-current assets | |
| Property, plant and equipment | 3,28,84,821.00 | |
| Capital work-in-progress | 79,12,739.00 | |
| Investment property | 770.00 | |
| Goodwill | 14,11,061.00 | |
| Other intangible assets | 1,47,991.00 | |
| Intangible assets under development | 22,83,920.00 | |
| Biological assets other than bearer plants | 0.00 | |
| Investments accounted for using equity method | 87,25,184.00 | |
| Non-current financial assets | ||
| Non-current investments | 35,11,614.00 | |
| Trade receivables, non-current | 2,59,628.00 | |
| Loans, non-current | 7,89,460.00 | |
| Other non-current financial assets | ||
| 1 | Deposit under site restoration fund | 32,90,785.00 |
| 2 | Finance lease receivables | 0.00 |
| 3 | Others | 14,80,305.00 |
| Total of other non-current financial assets | 47,71,090.00 | |
| Total non-current financial assets | 93,31,792.00 | |
| Deferred tax assets (net) | 8,07,025.00 | |
| Other non-current assets | ||
| 1 | Non-current tax assets (net) | 11,81,272.00 |
| 2 | Other non-current assets | 4,35,212.00 |
| Total of other non-current assets | 16,16,484.00 | |
| Total non-current assets | 6,51,21,787.00 | |
| 2 | Current assets | |
| Inventories | 70,53,418.00 | |
| Current financial asset | ||
| Current investments | 8,23,890.00 | |
| Trade receivables, current | 25,05,614.00 | |
| Cash and cash equivalents | 1,89,929.00 | |
| Bank balance other than cash and cash equivalents | 48,77,058.00 | |
| Loans, current | 49,181.00 | |
| Other current financial assets | ||
| Total of other current financial assets | 19,24,683.00 | |
| Total current financial assets | 1,03,70,355.00 | |
| Current tax assets (net) | 331.00 | |
| Other current assets | ||
| 1 | Other current assets | 7,95,286.00 |
| Total of other current assets | 7,95,286.00 | |
| Total current assets | 1,82,19,390.00 | |
| 3 | Non-current assets classified as held for sale | 20,329.00 |
| 4 | Regulatory deferral account debit balances and related deferred tax Assets | 0.00 |
| Total assets | 8,33,61,506.00 | |
| Equity and liabilities | ||
| 1 | Equity | |
| Equity attributable to owners of parent | ||
| Equity share capital | 6,29,014.00 | |
| Other equity | 3,94,28,308.00 | |
| Total equity attributable to owners of parent | 4,00,57,322.00 | |
| Non controlling interest | 32,90,840.00 | |
| Total equity | 4,33,48,162.00 | |
| 2 | Liabilities | |
| Non-current liabilities | ||
| Non-current financial liabilities | ||
| Borrowings, non-current | 97,06,837.00 | |
| Trade payables, non-current | ||
| (A) Total outstanding dues of micro enterprises and small enterprises | 0.00 | |
| (B) Total outstanding dues of creditors other than micro enterprises and small enterprises | 0.00 | |
| Total Trade payable | 0.00 | |
| Other non-current financial liabilities | ||
| 1 | Lease Liabilities | 21,66,339.00 |
| 2 | Others | 38,295.00 |
| Total of other non-current financial liabilities | 22,04,634.00 | |
| Total non-current financial liabilities | 1,19,11,471.00 | |
| Provisions, non-current | 56,23,031.00 | |
| Deferred tax liabilities (net) | 37,56,774.00 | |
| Deferred government grants, Non-current | 0.00 | |
| Other non-current liabilities | ||
| 1 | Other non-current liabilities | 1,53,787.00 |
| Total of other non-current liabilities | 1,53,787.00 | |
| Total non-current liabilities | 2,14,45,063.00 | |
| Current liabilities | ||
| Current financial liabilities | ||
| Borrowings, current | 55,40,478.00 | |
| Trade payables, current | ||
| (A) Total outstanding dues of micro enterprises and small enterprises | 1,68,799.00 | |
| (B) Total outstanding dues of creditors other than micro enterprises and small enterprises | 50,29,652.00 | |
| Total Trade payable | 51,98,451.00 | |
| Other current financial liabilities | ||
| 1 | Lease Liabilities | 8,86,535.00 |
| 2 | Others | 41,55,825.00 |
| Total of other current financial liabilities | 50,42,360.00 | |
| Total current financial liabilities | 1,57,81,289.00 | |
| Other current liabilities | 19,50,954.00 | |
| 1 | Other current liabilities | 19,50,954.00 |
| Total of other current liabilities | 19,50,954.00 | |
| Provisions, current | 7,27,278.00 | |
| Current tax liabilities (Net) | 98,835.00 | |
| Deferred government grants, Current | 0.00 | |
| Total current liabilities | 1,85,58,356.00 | |
| 3 | Liabilities directly associated with assets in disposal group classified as held for sale | 9,925.00 |
| 4 | Regulatory deferral account credit balances and related deferred tax liability | 0.00 |
| Total liabilities | 4,00,13,344.00 | |
| Total equity and liabilites | 8,33,61,506.00 | |
| Disclosure of notes on assets and liabilities | ||
| 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 | Consolidated | Consolidated | |||||
| 1 | Segment Revenue (Income) | ||||||
| (net sale/income from each segment should be disclosed) | |||||||
| 1 | A. In India - (i) E&P - a) Offshore | 30,93,591.00 | 64,27,315.00 | ||||
| 2 | A. In India - (i) E&P - b) Onshore | 12,81,330.00 | 25,88,621.00 | ||||
| 3 | A. In India - (ii) Refining & Marketing | 1,74,82,984.00 | 3,61,71,422.00 | ||||
| 4 | A. In India - (iii) Petrochemicals | 5,65,548.00 | 9,51,335.00 | ||||
| 5 | B. Outside India-E&P | 3,16,873.00 | 6,51,493.00 | ||||
| 6 | C. Others Unallocated | 19,278.00 | 34,008.00 | ||||
| Total Segment Revenue | 2,27,59,604.00 | 4,68,24,194.00 | |||||
| Less: Inter segment revenue | 29,33,271.00 | 64,99,126.00 | |||||
| Revenue from operations | 1,98,26,333.00 | 4,03,25,068.00 | |||||
| 2 | Segment Result | ||||||
| Profit (+) / Loss (-) before tax and interest from each segment | |||||||
| 1 | A. In India - (i) E&P - a) Offshore | 12,35,843.00 | 31,65,630.00 | ||||
| 2 | A. In India - (i) E&P - b) Onshore | 3,96,330.00 | 8,04,083.00 | ||||
| 3 | A. In India - (ii) Refining & Marketing | 9,80,681.00 | (6,34,814.00) | ||||
| 4 | A. In India - (iii) Petrochemicals | (24,054.00) | (68,694.00) | ||||
| 5 | B. Outside India-E&P | 42,264.00 | 1,45,539.00 | ||||
| 6 | C. Others Unallocated | 2,19,584.00 | 2,86,775.00 | ||||
| Total Profit before tax | 28,50,648.00 | 36,98,519.00 | |||||
| i. Finance cost | 3,41,141.00 | 6,26,519.00 | |||||
| ii. Other Unallocable Expenditure net off Unallocable income | (1,98,696.00) | (3,37,448.00) | |||||
| Profit before tax | 27,08,203.00 | 34,09,448.00 | |||||
| 3 | (Segment Asset - Segment Liabilities) | ||||||
| Segment Asset | |||||||
| 1 | A. In India - (i) E&P - a) Offshore | 1,83,91,014.00 | 1,83,91,014.00 | ||||
| 2 | A. In India - (i) E&P - b) Onshore | 86,71,217.00 | 86,71,217.00 | ||||
| 3 | A. In India - (ii) Refining & Marketing | 2,55,59,003.00 | 2,55,59,003.00 | ||||
| 4 | A. In India - (iii) Petrochemicals | 28,51,683.00 | 28,51,683.00 | ||||
| 5 | B. Outside India-E&P | 1,40,84,220.00 | 1,40,84,220.00 | ||||
| 6 | C. Others Unallocated | 1,38,04,369.00 | 1,38,04,369.00 | ||||
| Total Segment Asset | 8,33,61,506.00 | 8,33,61,506.00 | |||||
| Un-allocable Assets | 0.00 | 0.00 | |||||
| Net Segment Asset | 8,33,61,506.00 | 8,33,61,506.00 | |||||
| 4 | Segment Liabilities | ||||||
| Segment Liabilities | |||||||
| 1 | A. In India - (i) E&P - a) Offshore | 81,84,369.00 | 81,84,369.00 | ||||
| 2 | A. In India - (i) E&P - b) Onshore | 19,22,536.00 | 19,22,536.00 | ||||
| 3 | A. In India - (ii) Refining & Marketing | 1,83,24,889.00 | 1,83,24,889.00 | ||||
| 4 | A. In India - (iii) Petrochemicals | 27,04,535.00 | 27,04,535.00 | ||||
| 5 | B. Outside India-E&P | 66,26,860.00 | 66,26,860.00 | ||||
| 6 | C. Others Unallocated | 22,50,155.00 | 22,50,155.00 | ||||
| Total Segment Liabilities | 4,00,13,344.00 | 4,00,13,344.00 | |||||
| Un-allocable Liabilities | 0.00 | 0.00 | |||||
| Net Segment Liabilities | 4,00,13,344.00 | 4,00,13,344.00 | |||||
| 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 | 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 | (22,977.00) | (45,961.00) |
| 2 | Equity instruments through other comprehensive income | (86,047.00) | 83,171.00 |
| 3 | Share of other comprehensive income in associates and joint ventures, to the extent not to be reclassified to profit or loss | 258.00 | 484.00 |
| Total Amount of items that will not be reclassified to profit and loss | (1,08,766.00) | 37,694.00 | |
| 2 | Income tax relating to items that will not be reclassified to profit or loss | (14,658.00) | (2,506.00) |
| 3 | Amount of items that will be reclassified to profit and loss | ||
| 1 | Exchange differences in translating the financial statement of foreign operation | (17,448.00) | 1,14,369.00 |
| 2 | Effective portion of gains (losses) on hedging instruments in cash flow hedges | 34,609.00 | (40,405.00) |
| 3 | Share of other comprehensive income in associates and joint ventures, to the extent to be reclassified to profit or loss | (4,077.00) | 18,097.00 |
| Total Amount of items that will be reclassified to profit and loss | 13,084.00 | 92,061.00 | |
| 4 | Income tax relating to items that will be reclassified to profit or loss | 4,144.00 | 18,554.00 |
| 5 | Total Other comprehensive income | (85,168.00) | 1,13,707.00 |
| 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 | Consolidated | ||||
| Statement of cash flows | ||||||
| Cash flows from used in operating activities | ||||||
| Profit before tax | 31,47,854.00 | |||||
| Adjustments for reconcile profit (loss) | ||||||
| Adjustments for finance costs | 6,23,391.00 | |||||
| Adjustments for decrease (increase) in inventories | (5,67,827.00) | |||||
| Adjustments for decrease (increase) in trade receivables, current | (2,93,369.00) | |||||
| Adjustments for decrease (increase) in trade receivables, non-current | 0.00 | |||||
| Adjustments for decrease (increase) in other current assets | (2,08,052.00) | |||||
| Adjustments for decrease (increase) in other non-current assets | 2,20,251.00 | |||||
| Adjustments for other financial assets, non-current | 0.00 | |||||
| Adjustments for other financial assets, current | (1,76,396.00) | |||||
| Adjustments for other bank balances | 0.00 | |||||
| Adjustments for increase (decrease) in trade payables, current | 13,02,300.00 | |||||
| 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 | 21,20,856.00 | |||||
| Adjustments for impairment loss reversal of impairment loss recognised in profit or loss | 5,43,542.00 | |||||
| Adjustments for provisions, current | (26,740.00) | |||||
| Adjustments for provisions, non-current | 0.00 | |||||
| Adjustments for other financial liabilities, current | (4,170.00) | |||||
| Adjustments for other financial liabilities, non-current | 0.00 | |||||
| Adjustments for unrealised foreign exchange losses gains | 1,28,224.00 | |||||
| Adjustments for dividend income | 30,584.00 | |||||
| Adjustments for interest income | 3,41,783.00 | |||||
| Adjustments for share-based payments | 0.00 | |||||
| Adjustments for fair value losses (gains) | (2,401.00) | |||||
| Adjustments for undistributed profits of associates | 0.00 | |||||
| Other adjustments for which cash effects are investing or financing cash flow | (1,252.00) | |||||
| Other adjustments to reconcile profit (loss) | (28,582.00) | |||||
| Other adjustments for non-cash items | (37,643.00) | |||||
| Share of profit and loss from partnership firm or association of persons or limited liability partnerships | 0.00 | |||||
| Total adjustments for reconcile profit (loss) | 32,19,765.00 | |||||
| Net cash flows from (used in) operations | 63,67,619.00 | |||||
| Dividends received | 0.00 | |||||
| Interest paid | 0.00 | |||||
| Interest received | 0.00 | |||||
| Income taxes paid (refund) | 8,05,880.00 | |||||
| Other inflows (outflows) of cash | 0.00 | |||||
| Net cash flows from (used in) operating activities | 55,61,739.00 | |||||
| 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 | (5,08,255.00) | |||||
| 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 | 1,24,868.00 | |||||
| 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 | 18,811.00 | |||||
| Purchase of property, plant and equipment | 17,34,345.00 | |||||
| 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 | 6,49,868.00 | |||||
| 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 | 143.00 | |||||
| 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 | 21,100.00 | |||||
| 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 | 1,40,768.00 | |||||
| Interest received | 1,49,155.00 | |||||
| Income taxes paid (refund) | 0.00 | |||||
| Other inflows (outflows) of cash | (23,54,688.00) | |||||
| Net cash flows from (used in) investing activities | (50,84,247.00) | |||||
| 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 | 1,56,532.00 | |||||
| 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 | 25,06,732.00 | |||||
| Repayments of borrowings | 11,40,158.00 | |||||
| Payments of lease liabilities | 6,59,204.00 | |||||
| Dividends paid | 1,22,512.00 | |||||
| Interest paid | 4,15,670.00 | |||||
| Income taxes paid (refund) | 0.00 | |||||
| Other inflows (outflows) of cash | 0.00 | |||||
| Net cash flows from (used in) financing activities | 12,656.00 | |||||
| Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes | 4,90,148.00 | |||||
| Effect of exchange rate changes on cash and cash equivalents | ||||||
| Effect of exchange rate changes on cash and cash equivalents | 939.00 | |||||
| Net increase (decrease) in cash and cash equivalents | 4,91,087.00 | |||||
| Cash and cash equivalents cash flow statement at beginning of period | (3,33,988.00) | |||||
| Cash and cash equivalents cash flow statement at end of period | 1,57,099.00 | |||||
| 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 | T R Chadha & Co LLP | Yes | 30-09-2028 | ||
|---|---|---|---|---|---|
| 2 | P K F Sridhar & Santhanam LLP | Yes | 31-10-2028 | ||
| 3 | Suri & Co | Yes | 30-04-2027 | ||
| 4 | A R & Co | Yes | 31-12-2028 | ||