Integrated Filing — IndAS

General information about company
Scrip Code	500110
NSE Symbol	CHENNPETRO
MSEI Symbol	NOTLISTED
ISIN	INE178A01016
Name of company	Chennai Petroleum Corporation Limited
Type of company	Main Board
Class of security	Equity
Date of start of financial year	01-Apr-2024
Date of end of financial year	31-Mar-2025
Date of board meeting when results were approved	25-Apr-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange	18-Apr-2025
Description of presentation currency	INR (in Actuals)
Reporting Type	Quarterly
Reporting Quarter	Fourth quarter
Nature of report standalone or consolidated	Consolidated
Whether results are audited or unaudited for the quarter ended	Audited
Whether results are audited or unaudited for the Year to date for current period ended/year ended	Audited
Segment Reporting	Single segment
Description of single segment	PETROLEUMn
Start date and time of board meeting	25-Apr-2025   11:45:00
End date and time of board meeting	25-Apr-2025   13:40:00
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

Financial Results Ind-AS
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-Jan-2025	01-Apr-2024
B	Date of end of reporting period	31-Mar-2025	31-Mar-2025
C	Whether results are audited or unaudited	Audited	Audited
D	Nature of report standalone or consolidated	Consolidated	Consolidated
Part I	Blue color marked fields are non-mandatory. For Consolidated Results, if the company has no figures for 3 months / 6 months ended, in such case zero shall be inserted in the said column.
1	Income
	Revenue from operations	205806500000	710499500000
	Other income	123500000	252400000
	Total income	205930000000	710751900000
2	Expenses
(a)	Cost of materials consumed	154582200000	553477200000
(b)	Purchases of stock-in-trade	61300000	2069600000
(c)	Changes in inventories of finished goods, work-in-progress and stock-in-trade	5347000000	8556200000
(d)	Employee benefit expense	1205200000	4646800000
(e)	Finance costs	658100000	2445200000
(f)	Depreciation, depletion and amortisation expense	1496200000	6067100000
(f)	Other Expenses
1	Excise Duty	33315300000	116939300000
2	Other Expenses	3447500000	14652200000
	Total other expenses	36762800000	131591500000
	Total expenses	200112800000	708853600000
3	Total profit before exceptional items and tax	5817200000	1898300000
4	Exceptional items	0	0
5	Total profit before tax	5817200000	1898300000
6	Tax expense
7	Current tax	-325700000	-325700000
8	Deferred tax	1643200000	671400000
9	Total tax expenses	1317500000	345700000
10	Net movement in regulatory deferral account balances related to profit or loss and the related deferred tax movement	0	0
11	Net Profit Loss for the period from continuing operations	4499700000	1552600000
12	Profit (loss) from discontinued operations before tax	0	0
13	Tax expense of discontinued operations	0	0
14	Net profit (loss) from discontinued operation after tax	0	0
15	Share of profit (loss) of associates and joint ventures accounted for using equity method	199600000	588300000
16	Total profit (loss) for period	4699300000	2140900000
17	Other comprehensive income net of taxes	-30800000	-93500000
18	Total Comprehensive Income for the period	4668500000	2047400000
19	Total profit or loss, attributable to
	Profit or loss, attributable to owners of parent	0	0
	Total profit or loss, attributable to non-controlling interests	0	0
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	1489100000	1489100000
	Face value of equity share capital	10	10
27	Details of debt securities
22	Reserves excluding revaluation reserve		80577400000
23	Earnings per share
i	Earnings per equity share for continuing operations
	Basic earnings (loss) per share from continuing operations	31.56	14.38
	Diluted earnings (loss) per share from continuing operations	31.56	14.38
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	31.56	14.38
	Diluted earnings (loss) per share from continuing and discontinued operations	31.56	14.38
24	Debt equity ratio	0.0038	0.0038
25	Debt service coverage ratio	0.0631	0.0093
26	Interest service coverage ratio	0.1242	0.045
27	Disclosure of notes on financial results

Remarks
Debt equity ratio
Debt service coverage ratio
Interest service coverage ratio

Statement of Asset and Liabilities
Particulars		Year ended (dd-mm-yyyy)
Date of start of reporting period		01-Apr-2024
Date of end of reporting period		31-Mar-2025
Whether results are audited or unaudited		Audited
Nature of report standalone or consolidated		Consolidated
	Assets
1	Non-current assets
	Property, plant and equipment	72891000000
	Capital work-in-progress	2080400000
	Investment property	0
	Goodwill	0
	Other intangible assets	358800000
	Intangible assets under development	0
	Biological assets other than bearer plants	0
	Investments accounted for using equity method	0
	Non-current financial assets
	Non-current investments	0
	Trade receivables, non-current	0
	Loans, non-current	1406800000
	Other non-current financial assets	2807300000
	Total non-current financial assets	4214100000
	Deferred tax assets (net)
	Other non-current assets	1614300000
	Total non-current assets	81158600000
2	Current assets
	Inventories	64931000000
	Current financial asset
	Current investments	0
	Trade receivables, current	1947500000
	Cash and cash equivalents	1839700000
	Bank balance other than cash and cash equivalents	1913200000
	Loans, current	255000000
	Other current financial assets	1327400000
	Total current financial assets	7282800000
	Current tax assets (net)	574500000
	Other current assets	3502000000
	Total current assets	76290300000
3	Non-current assets classified as held for sale	13201000000
4	Regulatory deferral account debit balances and related deferred tax Assets	0
	Total assets	170649900000
	Equity and liabilities
1	Equity
	Equity attributable to owners of parent
	Equity share capital	1489100000
	Other equity	80577400000
	Total equity attributable to owners of parent	82066500000
	Non controlling interest
	Total equity	82066500000
2	Liabilities
	Non-current liabilities
	Non-current financial liabilities
	Borrowings, non-current	1581200000
	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	151700000
	Total non-current financial liabilities	1732900000
	Provisions, non-current	124600000
	Deferred tax liabilities (net)	8814500000
	Deferred government grants, Non-current
	Other non-current liabilities	2104200000
	Total non-current liabilities	12776200000
	Current liabilities
	Current financial liabilities
	Borrowings, current	29423200000
	Trade payables, current
	(A) Total outstanding dues of micro enterprises and small enterprises	0
	(B) Total outstanding dues of creditors other than micro enterprises and small enterprises	31643100000
	Total Trade payable	31643100000
	Other current financial liabilities	4819800000
	Total current financial liabilities	65886100000
	Other current liabilities	4639300000
	Provisions, current	5132000000
	Current tax liabilities (Net)
	Deferred government grants, Current
	Total current liabilities	75657400000
3	Liabilities directly associated with assets in disposal group classified as held for sale	149800000
4	Regulatory deferral account credit balances and related deferred tax liability	0
	Total liabilities	88583400000
	Total equity and liabilites	170649900000
	Disclosure of notes on assets and liabilities

Format for Reporting Segmenet wise Revenue, Results and Capital Employed along with the company results
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-Jan-2025	01-Apr-2024
Date of end of reporting period		31-Mar-2025	31-Mar-2025
Whether accounts are audited or unaudited		Audited	Audited
Nature of report standalone or consolidated		Consolidated	Consolidated
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

Other Comprehensive Income
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-Jan-2025	01-Apr-2024
B	Date of end of reporting period	31-Mar-2025	31-Mar-2025
C	Whether results are audited or unaudited	Audited	Audited
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	Amount of items that will not be reclassified to profit and loss	-52500000	-137300000
	Total Amount of items that will not be reclassified to profit and loss	-52500000	-137300000
2	Income tax relating to items that will not be reclassified to profit or loss	-21700000	-43800000
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	0
5	Total Other comprehensive income	-30800000	-93500000

Cash flow statement, indirect
Particulars				Year ended (dd-mm-yyyy)
A	Date of start of reporting period			2024-04-01
B	Date of end of reporting period			2025-03-31
C	Whether results are audited or unaudited			Audited
D	Nature of report standalone or consolidated			Consolidated
Part I	Blue color marked fields are non-mandatory.
	Statement of cash flows
	Cash flows from used in operating activities
	Profit before tax			1898300000
	Adjustments for reconcile profit (loss)
	Adjustments for finance costs			2445200000
	Adjustments for decrease (increase) in inventories			13370800000
	Adjustments for decrease (increase) in trade receivables, current			2153000000
	Adjustments for decrease (increase) in trade receivables, non-current			0
	Adjustments for decrease (increase) in other current assets			0
	Adjustments for decrease (increase) in other non-current assets			0
	Adjustments for other financial assets, non-current			0
	Adjustments for other financial assets, current			0
	Adjustments for other bank balances			0
	Adjustments for increase (decrease) in trade payables, current			-12238300000
	Adjustments for increase (decrease) in trade payables, non-current			0
	Adjustments for increase (decrease) in other current liabilities			0
	Adjustments for increase (decrease) in other non-current liabilities			0
	Adjustments for depreciation and amortisation expense			6063900000
	Adjustments for impairment loss reversal of impairment loss recognised in profit or loss			3200000
	Adjustments for provisions, current			-206500000
	Adjustments for provisions, non-current			0
	Adjustments for other financial liabilities, current			0
	Adjustments for other financial liabilities, non-current			0
	Adjustments for unrealised foreign exchange losses gains			0
	Adjustments for dividend income			0
	Adjustments for interest income			174200000
	Adjustments for share-based payments			0
	Adjustments for fair value losses (gains)			0
	Adjustments for undistributed profits of associates			0
	Other adjustments for which cash effects are investing or financing cash flow			0
	Other adjustments to reconcile profit (loss)			0
	Other adjustments for non-cash items			125700000
	Share of profit and loss from partnership firm or association of persons or limited liability partnerships			0
	Total adjustments for reconcile profit (loss)			11542800000
	Net cash flows from (used in) operations			13441100000
	Dividends received			0
	Interest paid			0
	Interest received			0
	Income taxes paid (refund)			-82600000
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) operating activities			13523700000
	Cash flows from used in investing activities
	Cash flows from losing control of subsidiaries or other businesses			0
	Cash flows used in obtaining control of subsidiaries or other businesses			0
	Other cash receipts from sales of equity or debt instruments of other entities			0
	Other cash payments to acquire equity or debt instruments of other entities			0
	Other cash receipts from sales of interests in joint ventures			0
	Other cash payments to acquire interests in joint ventures			0
	Cash receipts from share of profits of partnership firm or association of persons or limited liability partnerships			0
	Cash payment for investment in partnership firm or association of persons or limited liability partnerships			0
	Proceeds from sales of property, plant and equipment			3000000
	Purchase of property, plant and equipment			6854900000
	Proceeds from sales of investment property			0
	Purchase of investment property			0
	Proceeds from sales of intangible assets			0
	Purchase of intangible assets			0
	Proceeds from sales of intangible assets under development			0
	Purchase of intangible assets under development			0
	Proceeds from sales of goodwill			0
	Purchase of goodwill			0
	Proceeds from biological assets other than bearer plants			0
	Purchase of biological assets other than bearer plants			0
	Proceeds from government grants			0
	Proceeds from sales of other long-term assets			0
	Purchase of other long-term assets			0
	Cash advances and loans made to other parties			0
	Cash receipts from repayment of advances and loans made to other parties			0
	Cash payments for future contracts, forward contracts, option contracts and swap contracts			0
	Cash receipts from future contracts, forward contracts, option contracts and swap contracts			0
	Dividends received			182800000
	Interest received			174200000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) investing activities	-6494900000
	Cash flows from used in financing activities
	Proceeds from changes in ownership interests in subsidiaries			0
	Payments from changes in ownership interests in subsidiaries			0
	Proceeds from issuing shares			0
	Proceeds from issuing other equity instruments			0
	Payments to acquire or redeem entity's shares			0
	Payments of other equity instruments			0
	Proceeds from exercise of stock options			0
	Proceeds from issuing debentures notes bonds etc			0
	Proceeds from borrowings			3354000000
	Repayments of borrowings			-1996500000
	Payments of lease liabilities			0
	Dividends paid			8190100000
	Interest paid			2351200000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) financing activities			-5190800000
	Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes			1838000000
	Effect of exchange rate changes on cash and cash equivalents
	Effect of exchange rate changes on cash and cash equivalents			0
	Net increase (decrease) in cash and cash equivalents			1838000000
	Cash and cash equivalents cash flow statement at beginning of period			1700000
	Cash and cash equivalents cash flow statement at end of period			1839700000