Integrated Filing — IndAS

General information about company
Scrip Code	500325
NSE Symbol	RELIANCE
MSEI Symbol	NA
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	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	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

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	2645730000000	9801360000000
	Other income	49050000000	179780000000
	Total income	2694780000000	9981140000000
2	Expenses
(a)	Cost of materials consumed	1073470000000	4221270000000
(b)	Purchases of stock-in-trade	604020000000	2226860000000
(c)	Changes in inventories of finished goods, work-in-progress and stock-in-trade	26210000000	-151240000000
(d)	Employee benefit expense	76840000000	285590000000
(e)	Finance costs	61550000000	242690000000
(f)	Depreciation, depletion and amortisation expense	134790000000	531360000000
(f)	Other Expenses
1	Excise Duty	31850000000	154430000000
2	Other Expenses	395020000000	1410010000000
	Total other expenses	426870000000	1564440000000
	Total expenses	2403750000000	8920970000000
3	Total profit before exceptional items and tax	291030000000	1060170000000
4	Exceptional items	0	0
5	Total profit before tax	291030000000	1060170000000
6	Tax expense
7	Current tax	29060000000	127580000000
8	Deferred tax	37630000000	124720000000
9	Total tax expenses	66690000000	252300000000
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	224340000000	807870000000
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	1770000000	5220000000
16	Total profit (loss) for period	226110000000	813090000000
17	Other comprehensive income net of taxes	6930000000	-24360000000
18	Total Comprehensive Income for the period	233040000000	788730000000
19	Total profit or loss, attributable to
	Profit or loss, attributable to owners of parent	194070000000	696480000000
	Total profit or loss, attributable to non-controlling interests	32040000000	32040000000
20	Total Comprehensive income for the period attributable to
	Comprehensive income for the period attributable to owners of parent	5910000000	-24330000000
	Total comprehensive income for the period attributable to owners of parent non-controlling interests	1020000000	-30000000
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		8296680000000
23	Earnings per share
i	Earnings per equity share for continuing operations
	Basic earnings (loss) per share from continuing operations	14.34	51.47
	Diluted earnings (loss) per share from continuing operations	14.34	51.47
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	14.34	51.47
	Diluted earnings (loss) per share from continuing and discontinued operations	14.34	51.47
24	Debt equity ratio	0.0041	0.0041
25	Debt service coverage ratio	0.0291	0.0233
26	Interest service coverage ratio	0.0573	0.0537
27	Disclosure of notes on financial results		Notes to Financial Results: n1. The following ratios which form part of the Consolidated 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 n Ratio Quarter ended Year ended n 31st March, 2025 31st March, 2025 n nA)tCurrent ratio 1.10 1.10 nB)tLong Term Debt to Working Capital 3.56 3.56 nC)tBad Debts to Account Receivable Ratio 0.00 0.00 nD)tCurrent Liability Ratio 0.48 0.48 nE)tTotal Debt to Total Assets 0.18 0.18 nF)tDebtors Turnover Ratio $ 28.40 29.05 nG)tInventory Turnover Ratio $ 6.05 6.03 nH)tOperating Margin (%) 10.5 10.5 n I)tNet Profit Margin (%) 7.8 7.6 n n $ Ratios for the quarter have been annualised. n n n2. Formulae for computation of ratios are as follows : n n i. Debt Service Coverage Ratio = Earnings before Interest and Tax n ------------------------------------------------------------------------ n Interest Expense + Principal Repayments made during n the period for long term loans n n ii. Interest Service Coverage Ratio = Earnings before Interest and Tax n ----------------------------------------------------------------------- n Interest Expense n n iii. Debt/ Equity Ratio = Total Debt n ------------------ n Total Equity n n n iv. Current ratio = Current Assets n --------------------- n Current Liabilities n n v. Long term debt to working capital = Non-Current Borrowings (Including Current Maturities of n Non-Current Borrowings) n ----------------------------------------------------------------------- n Current Assets Less Current Liabilities (Excluding Current n Maturities of Non-Current Borrowings) n n vi. Bad debts to Account receivable = Bad Debts n ratio ------------------ n Average Trade Receivables n n n vii. Current liability ratio = Total Current Liabilities n -------------------------------------------- n Total Liabilities n n viii. Total debts to total assets = Total Debt n ----------------- n Total Assets n n ix. Debtors turnover = Value of Sales & Services n ---------------------------------- n Average Trade Receivables n n x. Inventory turnover = Cost of Goods Sold (Cost of Material Consumed+ Purchases + n Changes in Inventory + Manufacturing Expenses) n --------------------------------------------------------------------------------- n Average Inventories of Finished Goods, Stock-in-Process and n Stock-in-Trade n n n xi. Operating margin (%) = Earnings before Interest and Tax less Other Income n ------------------------------------------------------------------ n Value of Sales & Services n n n xii. Net profit margin (%) = Profit After Tax and Share of Profit / (Loss) of Associates and Joint Ventures n --------------------------------------------------------------------------------------------- n Value of Sales & Services n 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.

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	6831020000000
	Capital work-in-progress	1697100000000
	Investment property	0
	Goodwill	245300000000
	Other intangible assets	2917610000000
	Intangible assets under development	926480000000
	Biological assets other than bearer plants	0
	Investments accounted for using equity method	0
	Non-current financial assets
	Non-current investments	1236720000000
	Trade receivables, non-current	0
	Loans, non-current	7420000000
	Other non-current financial assets	60880000000
	Total non-current financial assets	1305020000000
	Deferred tax assets (net)	4080000000
	Other non-current assets	581900000000
	Total non-current assets	14508510000000
2	Current assets
	Inventories	1460620000000
	Current financial asset
	Current investments	1187090000000
	Trade receivables, current	421210000000
	Cash and cash equivalents	1065020000000
	Bank balance other than cash and cash equivalents	0
	Loans, current	51820000000
	Other current financial assets	235460000000
	Total current financial assets	2960600000000
	Current tax assets (net)	0
	Other current assets	571480000000
	Total current assets	4992700000000
3	Non-current assets classified as held for sale	0
4	Regulatory deferral account debit balances and related deferred tax Assets	0
	Total assets	19501210000000
	Equity and liabilities
1	Equity
	Equity attributable to owners of parent
	Equity share capital	135320000000
	Other equity	8296680000000
	Total equity attributable to owners of parent	8432000000000
	Non controlling interest	1664260000000
	Total equity	10096260000000
2	Liabilities
	Non-current liabilities
	Non-current financial liabilities
	Borrowings, non-current	2368990000000
	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	1324610000000
	Total non-current financial liabilities	3693600000000
	Provisions, non-current	283040000000
	Deferred tax liabilities (net)	834530000000
	Deferred government grants, Non-current	0
	Other non-current liabilities	56410000000
	Total non-current liabilities	4867580000000
	Current liabilities
	Current financial liabilities
	Borrowings, current	1106310000000
	Trade payables, current
	(A) Total outstanding dues of micro enterprises and small enterprises	20670000000
	(B) Total outstanding dues of creditors other than micro enterprises and small enterprises	1847220000000
	Total Trade payable	1867890000000
	Other current financial liabilities	620460000000
	Total current financial liabilities	3594660000000
	Other current liabilities	901240000000
	Provisions, current	41470000000
	Current tax liabilities (Net)	0
	Deferred government grants, Current	0
	Total current liabilities	4537370000000
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	9404950000000
	Total equity and liabilites	19501210000000
	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)
1	Oil to Chemicals (O2C)	1646130000000	6269210000000
2	Oil and Gas	64400000000	252110000000
3	Retail	886370000000	3309430000000
4	Digital Services	408610000000	1541190000000
5	Others	199200000000	558590000000
	Total Segment Revenue	3204710000000	11930530000000
	Less: Inter segment revenue	323330000000	323330000000
	Revenue from operations	2881380000000	10711740000000
2	Segment Result
	Profit (+) / Loss (-) before tax and interest from each segment
1	Oil to Chemicals (O2C)	131390000000	472570000000
2	Oil and Gas	38050000000	158400000000
3	Retail	53140000000	190700000000
4	Digital Services	108010000000	397170000000
5	Others	2020000000	5300000000
	Total Profit before tax	332610000000	1224140000000
	i. Finance cost	61550000000	61550000000
	ii. Other Unallocable Expenditure net off Unallocable income	-19970000000	-19970000000
	Profit before tax	291030000000	1060170000000
3	(Segment Asset - Segment Liabilities)
	Segment Asset
1	Oil to Chemicals (O2C)	4408590000000	4408590000000
2	Oil and Gas	358630000000	358630000000
3	Retail	2182190000000	2182190000000
4	Digital Services	5980150000000	5980150000000
5	Others	3448530000000	3448530000000
	Total Segment Asset	16378090000000	16378090000000
	Un-allocable Assets	3123120000000	3123120000000
	Net Segment Asset	19501210000000	19501210000000
4	Segment Liabilities
	Segment Liabilities
1	Oil to Chemicals (O2C)	1958450000000	1958450000000
2	Oil and Gas	138060000000	138060000000
3	Retail	875540000000	875540000000
4	Digital Services	2436640000000	2436640000000
5	Others	722630000000	722630000000
	Total Segment Liabilities	6131320000000	6131320000000
	Un-allocable Liabilities	13369890000000	13369890000000
	Net Segment Liabilities	19501210000000	19501210000000
	Disclosure of notes on segments	Textual Information(2)

Text Block
Textual Information(2)	1. Q4 FY25 Segment Revenue includes Rs 23,565 crore GST recovered. Net Revenue is Rs 264,573 crore. n n2. FY25 Segment Revenue includes Rs 91,038 crore GST recovered. Net Revenue is Rs 980,136 crore. n n3. Oil to Chemicals (O2C) and Retail results includes Interest income pertaining to the respective segments. 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	Consolidated	Consolidated
	Other comprehensive income [Abstract]
1	Amount of items that will not be reclassified to profit and loss
1	Items that will not be reclassified to Profit or Loss	-4400000000	-29040000000
	Total Amount of items that will not be reclassified to profit and loss	-4400000000	-29040000000
2	Income tax relating to items that will not be reclassified to profit or loss	-710000000	-4380000000
3	Amount of items that will be reclassified to profit and loss
1	Items that will be reclassified to Profit or Loss	12750000000	-2140000000
	Total Amount of items that will be reclassified to profit and loss	12750000000	-2140000000
4	Income tax relating to items that will be reclassified to profit or loss	2130000000	-2440000000
5	Total Other comprehensive income	6930000000	-24360000000

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			1060170000000
	Adjustments for reconcile profit (loss)
	Adjustments for finance costs			242690000000
	Adjustments for decrease (increase) in inventories			31340000000
	Adjustments for decrease (increase) in trade receivables, current			-178370000000
	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			384270000000
	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			531360000000
	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			-21820000000
	Adjustments for dividend income			5040000000
	Adjustments for interest income			124100000000
	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			-14220000000
	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)			846110000000
	Net cash flows from (used in) operations			1906280000000
	Dividends received			0
	Interest paid			0
	Interest received			0
	Income taxes paid (refund)			119250000000
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) operating activities			1787030000000
	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			6725580000000
	Other cash payments to acquire equity or debt instruments of other entities			6843400000000
	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			23430000000
	Purchase of property, plant and equipment			1399670000000
	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			6120000000
	Interest received			158330000000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			-45740000000
	Net cash flows from (used in) investing activities	-1375350000000
	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			510020000000
	Repayments of borrowings			317550000000
	Payments of lease liabilities			29560000000
	Dividends paid			71800000000
	Interest paid			410240000000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) financing activities			-318910000000
	Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes			92770000000
	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			92770000000
	Cash and cash equivalents cash flow statement at beginning of period			972250000000
	Cash and cash equivalents cash flow statement at end of period			1065020000000