Integrated Filing — IndAS

General information about company
Scrip Code	500547
NSE Symbol	BPCL
MSEI Symbol	NOTLISTED
ISIN	INE029A01011
Name of company	BHARAT 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	29-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	Single segment
Description of single segment	Downstream Petroleum
Start date and time of board meeting	29-Apr-2025   12:45:00
End date and time of board meeting	29-Apr-2025   15:35:00
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)?	Yes
(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?	Yes
(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	2025-04-15
Indicate Company website link for updated RPT policy of the Company	https://www.bharatpetroleum.in/images/files/RPT-Policy-Updated-March-2025.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?	Yes

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	1268649300000	5003712500000
	Other income	7929900000	30862000000
	Total income	1276579200000	5034574500000
2	Expenses
(a)	Cost of materials consumed	580450600000	2253194100000
(b)	Purchases of stock-in-trade	389412600000	1596464500000
(c)	Changes in inventories of finished goods, work-in-progress and stock-in-trade	-15584900000	3317600000
(d)	Employee benefit expense	7364600000	34882400000
(e)	Finance costs	5468500000	18884300000
(f)	Depreciation, depletion and amortisation expense	19745900000	72324600000
(f)	Other Expenses
1	Excise Duty	156859700000	602393200000
2	Other expenses	72497800000	258731200000
	Total other expenses	229357500000	861124400000
	Total expenses	1216214800000	4840191900000
3	Total profit before exceptional items and tax	60364400000	194382600000
4	Exceptional items	-17739300000	-17739300000
5	Total profit before tax	42625100000	176643300000
6	Tax expense
7	Current tax	12185800000	44609700000
8	Deferred tax	-1701300000	-719000000
9	Total tax expenses	10484500000	43890700000
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	32140600000	132752600000
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	32140600000	132752600000
17	Other comprehensive income net of taxes	-4222900000	-3674700000
18	Total Comprehensive Income for the period	27917700000	129077900000
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	42725800000	42725800000
	Face value of equity share capital	10	10
27	Details of debt securities
22	Reserves excluding revaluation reserve		766875100000
23	Earnings per share
i	Earnings per equity share for continuing operations
	Basic earnings (loss) per share from continuing operations	7.52	31.07
	Diluted earnings (loss) per share from continuing operations	7.52	31.07
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	7.52	31.07
	Diluted earnings (loss) per share from continuing and discontinued operations	7.52	31.07
24	Debt equity ratio	0.0029	0.0029
25	Debt service coverage ratio	0.1044	0.0461
26	Interest service coverage ratio	0.1625	0.2077
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		Standalone
	Assets
1	Non-current assets
	Property, plant and equipment	865911800000
	Capital work-in-progress	132402900000
	Investment property	900000
	Goodwill	12039800000
	Other intangible assets	7843400000
	Intangible assets under development	7175800000
	Biological assets other than bearer plants	0
	Investments accounted for using equity method	0
	Non-current financial assets
	Non-current investments	107536400000
	Trade receivables, non-current	0
	Loans, non-current	9126000000
	Other non-current financial assets	3096100000
	Total non-current financial assets	119758500000
	Deferred tax assets (net)	0
	Other non-current assets	19512400000
	Total non-current assets	1164645500000
2	Current assets
	Inventories	452634000000
	Current financial asset
	Current investments	36630700000
	Trade receivables, current	93229600000
	Cash and cash equivalents	4094400000
	Bank balance other than cash and cash equivalents	89734400000
	Loans, current	1418600000
	Other current financial assets	17480600000
	Total current financial assets	242588300000
	Current tax assets (net)	1639900000
	Other current assets	18114600000
	Total current assets	714976800000
3	Non-current assets classified as held for sale	323100000
4	Regulatory deferral account debit balances and related deferred tax Assets	0
	Total assets	1879945400000
	Equity and liabilities
1	Equity
	Equity attributable to owners of parent
	Equity share capital	42725800000
	Other equity	766875100000
	Total equity attributable to owners of parent	809600900000
	Non controlling interest
	Total equity	809600900000
2	Liabilities
	Non-current liabilities
	Non-current financial liabilities
	Borrowings, non-current	21606300000
	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	88990200000
	Total non-current financial liabilities	110596500000
	Provisions, non-current	1894000000
	Deferred tax liabilities (net)	65408700000
	Deferred government grants, Non-current	0
	Other non-current liabilities	22805800000
	Total non-current liabilities	200705000000
	Current liabilities
	Current financial liabilities
	Borrowings, current	211170900000
	Trade payables, current
	(A) Total outstanding dues of micro enterprises and small enterprises	3242300000
	(B) Total outstanding dues of creditors other than micro enterprises and small enterprises	302976900000
	Total Trade payable	306219200000
	Other current financial liabilities	261002100000
	Total current financial liabilities	778392200000
	Other current liabilities	67125700000
	Provisions, current	22811600000
	Current tax liabilities (Net)	1310000000
	Deferred government grants, Current	0
	Total current liabilities	869639500000
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	1070344500000
	Total equity and liabilites	1879945400000
	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		Standalone	Standalone
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	Standalone	Standalone
	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	-5461200000	-4606700000
	Total Amount of items that will not be reclassified to profit and loss	-5461200000	-4606700000
2	Income tax relating to items that will not be reclassified to profit or loss	-1238300000	-932000000
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
5	Total Other comprehensive income	-4222900000	-3674700000

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			176643300000
	Adjustments for reconcile profit (loss)
	Adjustments for finance costs			18884300000
	Adjustments for decrease (increase) in inventories			-29931900000
	Adjustments for decrease (increase) in trade receivables, current			-11095400000
	Adjustments for decrease (increase) in trade receivables, non-current			0
	Adjustments for decrease (increase) in other current assets			-2140400000
	Adjustments for decrease (increase) in other non-current assets			1677300000
	Adjustments for other financial assets, non-current			-52700000
	Adjustments for other financial assets, current			-2062100000
	Adjustments for other bank balances			0
	Adjustments for increase (decrease) in trade payables, current			24596500000
	Adjustments for increase (decrease) in trade payables, non-current			0
	Adjustments for increase (decrease) in other current liabilities			-1388700000
	Adjustments for increase (decrease) in other non-current liabilities			-93900000
	Adjustments for depreciation and amortisation expense			72324600000
	Adjustments for impairment loss reversal of impairment loss recognised in profit or loss			17739300000
	Adjustments for provisions, current			0
	Adjustments for provisions, non-current			0
	Adjustments for other financial liabilities, current			32066500000
	Adjustments for other financial liabilities, non-current			-120800000
	Adjustments for unrealised foreign exchange losses gains			-652100000
	Adjustments for dividend income			13456800000
	Adjustments for interest income			5387400000
	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			-362200000
	Other adjustments to reconcile profit (loss)			0
	Other adjustments for non-cash items			-1321500000
	Share of profit and loss from partnership firm or association of persons or limited liability partnerships			0
	Total adjustments for reconcile profit (loss)			99222600000
	Net cash flows from (used in) operations			275865900000
	Dividends received			0
	Interest paid			0
	Interest received			0
	Income taxes paid (refund)			39817600000
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) operating activities			236048300000
	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			22500000000
	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			5000000
	Other cash receipts from sales of interests in joint ventures			0
	Other cash payments to acquire interests in joint ventures			1144800000
	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			393800000
	Purchase of property, plant and equipment			133424600000
	Proceeds from sales of investment property			0
	Purchase of investment property			0
	Proceeds from sales of intangible assets			0
	Purchase of intangible assets			6352500000
	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			2198500000
	Proceeds from sales of other long-term assets			37792800000
	Purchase of other long-term assets			31050400000
	Cash advances and loans made to other parties			0
	Cash receipts from repayment of advances and loans made to other parties			37500000
	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			5387400000
	Interest received			10436100000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			-49725100000
	Net cash flows from (used in) investing activities	-187956300000
	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			75944200000
	Repayments of borrowings			32408900000
	Payments of lease liabilities			15853900000
	Dividends paid			65609200000
	Interest paid			11233100000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) financing activities			-49160900000
	Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes			-1068900000
	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			-1068900000
	Cash and cash equivalents cash flow statement at beginning of period			5163300000
	Cash and cash equivalents cash flow statement at end of period			4094400000