Integrated Filing — IndAS

General information about company
Scrip Code	500325
NSE Symbol	RELIANCE
MSEI Symbol	NOTLISTED
ISIN	INE002A01018
Name of company	RELIANCE INDUSTRIES 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	Standalone
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	Multi segment
Description of single segment
Start date and time of board meeting	25-Apr-2025   17:00:00
End date and time of board meeting	25-Apr-2025   19:25:00
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
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	2025-04-25
Indicate Company website link for updated RPT policy of the Company	https://www.ril.com/sites/default/files/2023-01/Policy-on-Materiality-of-RPT.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
Not applicable, no default.

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	Standalone	Standalone
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	1361470000000	5327920000000
	Other income	55770000000	160940000000
	Total income	1417240000000	5488860000000
2	Expenses
(a)	Cost of materials consumed	959450000000	3840210000000
(b)	Purchases of stock-in-trade	46100000000	158640000000
(c)	Changes in inventories of finished goods, work-in-progress and stock-in-trade	-9950000000	-106790000000
(d)	Employee benefit expense	22760000000	86900000000
(e)	Finance costs	20580000000	100540000000
(f)	Depreciation, depletion and amortisation expense	44640000000	179810000000
(f)	Other Expenses
1	Excise Duty	31850000000	154430000000
2	Other Expenses	160100000000	613840000000
	Total other expenses	191950000000	768270000000
	Total expenses	1275530000000	5027580000000
3	Total profit before exceptional items and tax	141710000000	461280000000
4	Exceptional items	0	0
5	Total profit before tax	141710000000	461280000000
6	Tax expense
7	Current tax	23460000000	93990000000
8	Deferred tax	6080000000	14670000000
9	Total tax expenses	29540000000	108660000000
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	112170000000	352620000000
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	0	0
16	Total profit (loss) for period	112170000000	352620000000
17	Other comprehensive income net of taxes	11150000000	-5410000000
18	Total Comprehensive Income for the period	123320000000	347210000000
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	135320000000	135320000000
	Face value of equity share capital	10	10
27	Details of debt securities
22	Reserves excluding revaluation reserve		5295550000000
23	Earnings per share
i	Earnings per equity share for continuing operations
	Basic earnings (loss) per share from continuing operations	8.29	26.06
	Diluted earnings (loss) per share from continuing operations	8.29	26.06
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	8.29	26.06
	Diluted earnings (loss) per share from continuing and discontinued operations	8.29	26.06
24	Debt equity ratio	0.0037	0.0037
25	Debt service coverage ratio	0.0349	0.0206
26	Interest service coverage ratio	0.0789	0.0559
27	Disclosure of notes on financial results		Notes to Financial Results: n n1.The following ratios which form part of the Standalone Financial Results for the quarter and year ended 31st March, 2025, are reproduced below, as there are no rows designated for the same in the XBRL format: n n Ratio Quarter ended Year ended n n 31st March, 2025 31st March, 2025 n nA)tCurrent ratio 1.05 1.05 n nB)tLong Term Debt to Working Capital 7.53 7.53 n nC)tBad Debts to Account Receivable Ratio 0.00 0.00 n nD)tCurrent Liability Ratio 0.54 0.54 n nE)tTotal Debt to Total Assets 0.19 0.19 n nF)tDebtors Turnover Ratio $ 39.64 36.74 n nG)tInventory Turnover Ratio $ 6.56 6.85 n nH)tOperating Margin (%) 7.5 7.2 n nI)tNet Profit Margin (%) 7.9 6.3 n n $ Ratios for the quarter have been annualised. n n2. Net Worth as at 31st March, 2025 is Rs. 496,889 Crore. n n3. Outstanding Capital Redemption Reserve/Debenture Redemption Reserve as at 31st March, 2025 is Rs.1,683 Crore. n n4. . Formulae for computation of ratios are as follows : n n i. Debt Service Coverage Ratio = Earnings before Interest and Tax n n ------------------------------------------------------------------------ n n Interest Expense + Principal Repayments made during n n the period for long term loans n n ii. Interest Service Coverage Ratio = Earnings before Interest and Tax n n ----------------------------------------------------------------------- n n Interest Expense n n iii. Debt/ Equity Ratio = Total Debt n n ------------------ n n Total Equity n n n iv. Current ratio = Current Assets n n --------------------- n n Current Liabilities n n v. Long term debt to working capital = Non-Current Borrowings (Including Current Maturities of n n Non-Current Borrowings) n n ----------------------------------------------------------------------- n n Current Assets Less Current Liabilities (Excluding Current n n Maturities of Non-Current Borrowings) n n vi. Bad debts to Account receivable = Bad Debts n n ratio ------------------ n n Average Trade Receivables n n n vii. Current liability ratio = Total Current Liabilities n n ------------------------------------------------------------------------ n n Total Liabilities n n viii. Total debts to total assets = Total Debt n n ----------------- n n Total Assets n n ix. Debtors turnover = Value of Sales & Services n n ---------------------------------- n n Average Trade Receivables n n x. Inventory turnover = Cost of Goods Sold (Cost of Material Consumed+ Purchases + n n Changes in Inventory + Manufacturing Expenses) n n -------------------------------------------------------------------- n n Average Inventories of Finished Goods, Stock-in-Process and n n Stock-in-Trade n n n xi. Operating margin (%) = Earnings before Interest and Tax n n less Other Income n n ---------------------------------- n n Value of Sales & Services n n n xii. Net profit margin (%) = Profit After Tax n n ------------------------------------------------------- n n Value of Sales & Services n n n5. During the year, a) 142,565 partly paid-up equity shares were cancelled post forfeiture; and b) 676,61,86,449 equity shares were allotted to the eligible holders of equity shares on the record date (i.e., October 28, 2024) as bonus equity shares by capitalizing securities premium. In accordance with the ‘Ind AS 33 – Earnings per Share’, the figures of Earnings Per Share for the quarter/year ended March 31, 2024 have been restated to give effect to the allotment of the bonus shares. n nNotes to Cash Flow: n n1. Changes in Trade and Other Receivables have been shown under Adjustments for decrease / (increase) in trade receivables, current. n n2. Changes in Trade and Other Payables have been shown under Adjustments for increase / (decrease) in trade payables, current. n n3. Proceeds from issue of Equity Share Capital - Rs. 2,200,000 n

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		Standalone
	Assets
1	Non-current assets
	Property, plant and equipment	2670960000000
	Capital work-in-progress	763220000000
	Investment property	0
	Goodwill	0
	Other intangible assets	439510000000
	Intangible assets under development	60950000000
	Biological assets other than bearer plants	0
	Investments accounted for using equity method	0
	Non-current financial assets
	Non-current investments	3332580000000
	Trade receivables, non-current	0
	Loans, non-current	49410000000
	Other non-current financial assets	152560000000
	Total non-current financial assets	3534550000000
	Deferred tax assets (net)	0
	Other non-current assets	59190000000
	Total non-current assets	7528380000000
2	Current assets
	Inventories	892160000000
	Current financial asset
	Current investments	571020000000
	Trade receivables, current	155910000000
	Cash and cash equivalents	824710000000
	Bank balance other than cash and cash equivalents	0
	Loans, current	0
	Other current financial assets	152180000000
	Total current financial assets	1703820000000
	Current tax assets (net)	0
	Other current assets	99650000000
	Total current assets	2695630000000
3	Non-current assets classified as held for sale	0
4	Regulatory deferral account debit balances and related deferred tax Assets	0
	Total assets	10224010000000
	Equity and liabilities
1	Equity
	Equity attributable to owners of parent
	Equity share capital	135320000000
	Other equity	5295550000000
	Total equity attributable to owners of parent	5430870000000
	Non controlling interest
	Total equity	5430870000000
2	Liabilities
	Non-current liabilities
	Non-current financial liabilities
	Borrowings, non-current	1720250000000
	Trade payables, non-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	0
	Total Trade payable	0
	Other non-current financial liabilities	70240000000
	Total non-current financial liabilities	1790490000000
	Provisions, non-current	17670000000
	Deferred tax liabilities (net)	373900000000
	Deferred government grants, Non-current	0
	Other non-current liabilities	31730000000
	Total non-current liabilities	2213790000000
	Current liabilities
	Current financial liabilities
	Borrowings, current	267880000000
	Trade payables, current
	(A) Total outstanding dues of micro enterprises and small enterprises	13010000000
	(B) Total outstanding dues of creditors other than micro enterprises and small enterprises	1210780000000
	Total Trade payable	1223790000000
	Other current financial liabilities	353290000000
	Total current financial liabilities	1844960000000
	Other current liabilities	722830000000
	Provisions, current	11560000000
	Current tax liabilities (Net)	0
	Deferred government grants, Current	0
	Total current liabilities	2579350000000
3	Liabilities directly associated with assets in disposal group classified as held for sale	0
4	Regulatory deferral account credit balances and related deferred tax liability	0
	Total liabilities	4793140000000
	Total equity and liabilites	10224010000000
	Disclosure of notes on assets and liabilities	Textual Information(1)

Text Block
Textual Information(1)	1. Other non current financial liabilities include Lease Liabilities of Rs. 2,627 Crore. n n2. Other current financial liabilities include Lease Liabilities of Rs. 65 Crore.

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		Standalone	Standalone
1	Segment Revenue (Income)
	(net sale/income from each segment should be disclosed)
1	Oil to Chemicals (O2C)	1302100000000	5128290000000
2	Oil and Gas	63930000000	251010000000
3	Retail	150000000	640000000
4	Digital Services	2770000000	12790000000
5	Others	58670000000	182310000000
	Total Segment Revenue	1427620000000	5575040000000
	Less: Inter segment revenue	820000000	820000000
	Revenue from operations	1426800000000	5571630000000
2	Segment Result
	Profit (+) / Loss (-) before tax and interest from each segment
1	Oil to Chemicals (O2C)	80020000000	303660000000
2	Oil and Gas	37880000000	157770000000
3	Retail	50000000	130000000
4	Digital Services	20000000	1160000000
5	Others	23420000000	34440000000
	Total Profit before tax	141390000000	497160000000
	i. Finance cost	20580000000	20580000000
	ii. Other Unallocable Expenditure net off Unallocable income	-20900000000	-20900000000
	Profit before tax	141710000000	461280000000
3	(Segment Asset - Segment Liabilities)
	Segment Asset
1	Oil to Chemicals (O2C)	3438170000000	3438170000000
2	Oil and Gas	334010000000	334010000000
3	Retail	204860000000	204860000000
4	Digital Services	665950000000	665950000000
5	Others	2197520000000	2197520000000
	Total Segment Asset	6840510000000	6840510000000
	Un-allocable Assets	3383500000000	3383500000000
	Net Segment Asset	10224010000000	10224010000000
4	Segment Liabilities
	Segment Liabilities
1	Oil to Chemicals (O2C)	1055770000000	1055770000000
2	Oil and Gas	132240000000	132240000000
3	Retail	40000000	40000000
4	Digital Services	6800000000	6800000000
5	Others	192980000000	192980000000
	Total Segment Liabilities	1387830000000	1387830000000
	Un-allocable Liabilities	8836180000000	8836180000000
	Net Segment Liabilities	10224010000000	10224010000000
	Disclosure of notes on segments	Textual Information(2)

Text Block
Textual Information(2)	1. Q4 FY25 Segment Revenue includes Rs 6,533 crore GST recovered. Net Revenue is Rs 136,147 crore. n n2. FY25 Segment Revenue includes Rs 24,371 crore GST recovered. Net Revenue is Rs 532,792 crore. n n3. Oil to Chemicals Segment results includes Interest Income pertaining to it's segment. n

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	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	2670000000	2550000000
	Total Amount of items that will not be reclassified to profit and loss	2670000000	2550000000
2	Income tax relating to items that will not be reclassified to profit or loss	330000000	290000000
3	Amount of items that will be reclassified to profit and loss
1	Amount of items that will be reclassified to profit and loss	10890000000	-11320000000
	Total Amount of items that will be reclassified to profit and loss	10890000000	-11320000000
4	Income tax relating to items that will be reclassified to profit or loss	2080000000	-3650000000
5	Total Other comprehensive income	11150000000	-5410000000

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			Standalone
Part I	Blue color marked fields are non-mandatory.
	Statement of cash flows
	Cash flows from used in operating activities
	Profit before tax			461280000000
	Adjustments for reconcile profit (loss)
	Adjustments for finance costs			100540000000
	Adjustments for decrease (increase) in inventories			-41160000000
	Adjustments for decrease (increase) in trade receivables, current			32090000000
	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			305360000000
	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			179810000000
	Adjustments for impairment loss reversal of impairment loss recognised in profit or loss			0
	Adjustments for provisions, current			0
	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			-18770000000
	Adjustments for dividend income			17630000000
	Adjustments for interest income			111800000000
	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			-4190000000
	Other adjustments to reconcile profit (loss)			0
	Other adjustments for non-cash items			0
	Share of profit and loss from partnership firm or association of persons or limited liability partnerships			0
	Total adjustments for reconcile profit (loss)			424250000000
	Net cash flows from (used in) operations			885530000000
	Dividends received			0
	Interest paid			0
	Interest received			0
	Income taxes paid (refund)			91610000000
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) operating activities			793920000000
	Cash flows from used in investing activities
	Cash flows from losing control of subsidiaries or other businesses			150890000000
	Cash flows used in obtaining control of subsidiaries or other businesses			463720000000
	Other cash receipts from sales of equity or debt instruments of other entities			4332950000000
	Other cash payments to acquire equity or debt instruments of other entities			4120180000000
	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			390000000
	Purchase of property, plant and equipment			373040000000
	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			51100000000
	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			17630000000
	Interest received			122920000000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) investing activities	-281060000000
	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			220000000
	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			40160000000
	Repayments of borrowings			206800000000
	Payments of lease liabilities			930000000
	Dividends paid			67660000000
	Interest paid			145620000000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) financing activities			-380630000000
	Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes			132230000000
	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			132230000000
	Cash and cash equivalents cash flow statement at beginning of period			692480000000
	Cash and cash equivalents cash flow statement at end of period			824710000000