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	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	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

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	1269161800000	5005174800000
	Other income	8045800000	26847200000
	Total income	1277207600000	5032022000000
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	-15593200000	3310500000
(d)	Employee benefit expense	7433500000	35095300000
(e)	Finance costs	9185300000	35914400000
(f)	Depreciation, depletion and amortisation expense	19821100000	72566900000
(f)	Other Expenses
1	Excise Duty	156859700000	602456200000
2	Other Expenses	73233500000	260640400000
	Total other expenses	230093200000	863096600000
	Total expenses	1220803100000	4859642300000
3	Total profit before exceptional items and tax	56404500000	172379700000
4	Exceptional items	-1011300000	-3784100000
5	Total profit before tax	55393200000	168595600000
6	Tax expense
7	Current tax	12285100000	44709000000
8	Deferred tax	2764200000	3748500000
9	Total tax expenses	15049300000	48457500000
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	40343900000	120138100000
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	3574400000	13227400000
16	Total profit (loss) for period	43918300000	133365500000
17	Other comprehensive income net of taxes	-9448200000	-9616100000
18	Total Comprehensive Income for the period	34470100000	123749400000
19	Total profit or loss, attributable to
	Profit or loss, attributable to owners of parent	43918300000	133365500000
	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	34470100000	123749400000
	Total comprehensive income for the period attributable to owners of parent non-controlling interests	0	0
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		771115000000
23	Earnings per share
i	Earnings per equity share for continuing operations
	Basic earnings (loss) per share from continuing operations	10.28	31.21
	Diluted earnings (loss) per share from continuing operations	10.28	31.21
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	10.28	31.21
	Diluted earnings (loss) per share from continuing and discontinued operations	10.28	31.21
24	Debt equity ratio	0.0063	0.0063
25	Debt service coverage ratio	0.0776	0.0153
26	Interest service coverage ratio	0.1092	0.0934
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	865937900000
	Capital work-in-progress	132402900000
	Investment property	900000
	Goodwill	12039800000
	Other intangible assets	8303700000
	Intangible assets under development	131465000000
	Biological assets other than bearer plants	0
	Investments accounted for using equity method	210906800000
	Non-current financial assets
	Non-current investments	17767700000
	Trade receivables, non-current	0
	Loans, non-current	49397500000
	Other non-current financial assets	7574800000
	Total non-current financial assets	74740000000
	Deferred tax assets (net)	0
	Other non-current assets	19703000000
	Total non-current assets	1455500000000
2	Current assets
	Inventories	452651900000
	Current financial asset
	Current investments	36630700000
	Trade receivables, current	93389800000
	Cash and cash equivalents	5579300000
	Bank balance other than cash and cash equivalents	99176600000
	Loans, current	1418700000
	Other current financial assets	17718800000
	Total current financial assets	253913900000
	Current tax assets (net)	1646600000
	Other current assets	19786700000
	Total current assets	727999100000
3	Non-current assets classified as held for sale	323100000
4	Regulatory deferral account debit balances and related deferred tax Assets	0
	Total assets	2183822200000
	Equity and liabilities
1	Equity
	Equity attributable to owners of parent
	Equity share capital	42725800000
	Other equity	771115000000
	Total equity attributable to owners of parent	813840800000
	Non controlling interest	0
	Total equity	813840800000
2	Liabilities
	Non-current liabilities
	Non-current financial liabilities
	Borrowings, non-current	265278800000
	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	88991400000
	Total non-current financial liabilities	354270200000
	Provisions, non-current	3258700000
	Deferred tax liabilities (net)	82926700000
	Deferred government grants, Non-current	0
	Other non-current liabilities	22805800000
	Total non-current liabilities	463261400000
	Current liabilities
	Current financial liabilities
	Borrowings, current	245330300000
	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	303098300000
	Total Trade payable	306340600000
	Other current financial liabilities	263193400000
	Total current financial liabilities	814864300000
	Other current liabilities	67130100000
	Provisions, current	23314800000
	Current tax liabilities (Net)	1410800000
	Deferred government grants, Current	0
	Total current liabilities	906720000000
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	1369981400000
	Total equity and liabilites	2183822200000
	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	Downstream Petroleum	1268660300000	5003712500000
2	Exploration & Production of Hydrocarbons	501500000	1462300000
	Total Segment Revenue	1269161800000	5005174800000
	Less: Inter segment revenue	0	0
	Revenue from operations	1269161800000	5005174800000
2	Segment Result
	Profit (+) / Loss (-) before tax and interest from each segment
1	Downstream Petroleum	61458900000	194243200000
2	Exploration & Production of Hydrocarbons	-1351800000	-3353000000
	Total Profit before tax	60107100000	190890200000
	i. Finance cost	9185300000	9185300000
	ii. Other Unallocable Expenditure net off Unallocable income	-8045800000	-8045800000
	Profit before tax	58967600000	181823000000
3	(Segment Asset - Segment Liabilities)
	Segment Asset
1	Downstream Petroleum	1719820800000	1719820800000
2	Exploration & Production of Hydrocarbons	257340400000	257340400000
	Total Segment Asset	1977161200000	1977161200000
	Un-allocable Assets	206661000000	206661000000
	Net Segment Asset	2183822200000	2183822200000
4	Segment Liabilities
	Segment Liabilities
1	Downstream Petroleum	738877800000	738877800000
2	Exploration & Production of Hydrocarbons	305900000	305900000
	Total Segment Liabilities	739183700000	739183700000
	Un-allocable Liabilities	630797700000	630797700000
	Net Segment Liabilities	1369981400000	1369981400000
	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	Items that will not be reclassified to profit or loss	-5460400000	-4623500000
	Total Amount of items that will not be reclassified to profit and loss	-5460400000	-4623500000
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
1	Items that will be reclassified to profit or loss	-5226100000	-5924600000
	Total Amount of items that will be reclassified to profit and loss	-5226100000	-5924600000
4	Income tax relating to items that will be reclassified to profit or loss	0	0
5	Total Other comprehensive income	-9448200000	-9616100000

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			168595600000
	Adjustments for reconcile profit (loss)
	Adjustments for finance costs			35914400000
	Adjustments for decrease (increase) in inventories			-29939000000
	Adjustments for decrease (increase) in trade receivables, current			-11117000000
	Adjustments for decrease (increase) in trade receivables, non-current			0
	Adjustments for decrease (increase) in other current assets			-3627400000
	Adjustments for decrease (increase) in other non-current assets			1677300000
	Adjustments for other financial assets, non-current			-67100000
	Adjustments for other financial assets, current			-2704300000
	Adjustments for other bank balances			0
	Adjustments for increase (decrease) in trade payables, current			24594900000
	Adjustments for increase (decrease) in trade payables, non-current			0
	Adjustments for increase (decrease) in other current liabilities			-1390800000
	Adjustments for increase (decrease) in other non-current liabilities			-93900000
	Adjustments for depreciation and amortisation expense			72566900000
	Adjustments for impairment loss reversal of impairment loss recognised in profit or loss			0
	Adjustments for provisions, current			45800000
	Adjustments for provisions, non-current			0
	Adjustments for other financial liabilities, current			31809800000
	Adjustments for other financial liabilities, non-current			-120800000
	Adjustments for unrealised foreign exchange losses gains			-640200000
	Adjustments for dividend income			575400000
	Adjustments for interest income			15595400000
	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			7703400000
	Share of profit and loss from partnership firm or association of persons or limited liability partnerships			0
	Total adjustments for reconcile profit (loss)			108079000000
	Net cash flows from (used in) operations			276674600000
	Dividends received			0
	Interest paid			0
	Interest received			0
	Income taxes paid (refund)			39896700000
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) operating activities			236777900000
	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			4346800000
	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			133425600000
	Proceeds from sales of investment property			0
	Purchase of investment property			0
	Proceeds from sales of intangible assets			0
	Purchase of intangible assets			18005600000
	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			2669700000
	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			5875200000
	Interest received			10436100000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			-59035700000
	Net cash flows from (used in) investing activities	-191799900000
	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			164117400000
	Repayments of borrowings			116842700000
	Payments of lease liabilities			15861600000
	Dividends paid			65609200000
	Interest paid			28210000000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) financing activities			-62406100000
	Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes			-17428100000
	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			-17428100000
	Cash and cash equivalents cash flow statement at beginning of period			23007400000
	Cash and cash equivalents cash flow statement at end of period			5579300000