Integrated Filing — IndAS

General information about company
Scrip Code	530965
NSE Symbol	IOC
MSEI Symbol	NOTLISTED
ISIN	INE242A01010
Name of company	Indian Oil 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	30-Apr-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange	17-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	30-Apr-2025   10:00:00
End date and time of board meeting	30-Apr-2025   14:40:00
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
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	2025-03-05
Indicate Company website link for updated RPT policy of the Company	https://www.iocl.com/download/Policies/RPT_Policy.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
NIL as there is no default in the payment of outstanding Loans / revolving facilities, Unlisted debt securities.of outstanding Loans / revolving facilities, Unlisted debt securities.

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	2177254400000	8455126100000
	Other income	11734200000	49638400000
	Total income	2188988600000	8504764500000
2	Expenses
(a)	Cost of materials consumed	1008494200000	3995215800000
(b)	Purchases of stock-in-trade	685837300000	2624183300000
(c)	Changes in inventories of finished goods, work-in-progress and stock-in-trade	-32247500000	-9193700000
(d)	Employee benefit expense	27788200000	103636600000
(e)	Finance costs	20457900000	87315900000
(f)	Depreciation, depletion and amortisation expense	39144200000	152841400000
(f)	Other Expenses
1	Excise duty	227584200000	895629900000
2	Impairment loss (including reversal of impairment loss) on Financial Assets	950400000	1434300000
3	Net loss on de-recognition of financial asset at amortised cost	430400000	467000000
4	other expenses	122692600000	512790800000
	Total other expenses	351657600000	1410322000000
	Total expenses	2101131900000	8364321300000
3	Total profit before exceptional items and tax	87856700000	140443200000
4	Exceptional items	10500000	18380200000
5	Total profit before tax	87867200000	158823400000
6	Tax expense
7	Current tax	10521000000	14098700000
8	Deferred tax	4697700000	15109000000
9	Total tax expenses	15218700000	29207700000
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	72648500000	129615700000
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	72648500000	129615700000
17	Other comprehensive income net of taxes	9685200000	-13594100000
18	Total Comprehensive Income for the period	82333700000	116021600000
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	141212400000	141212400000
	Face value of equity share capital	10	10
27	Details of debt securities
22	Reserves excluding revaluation reserve		1649053000000
23	Earnings per share
i	Earnings per equity share for continuing operations
	Basic earnings (loss) per share from continuing operations	5.28	9.41
	Diluted earnings (loss) per share from continuing operations	5.28	9.41
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	5.28	9.41
	Diluted earnings (loss) per share from continuing and discontinued operations	5.28	9.41
24	Debt equity ratio	0.0075	0.0075
25	Debt service coverage ratio	0.0106	0.0107
26	Interest service coverage ratio	0.0617	0.0402
27	Disclosure of notes on financial results		As Per PDF attached.

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	1823886000000
	Capital work-in-progress	734531600000
	Investment property	0
	Goodwill	0
	Other intangible assets	34619800000
	Intangible assets under development	27611400000
	Biological assets other than bearer plants	0
	Investments accounted for using equity method	0
	Non-current financial assets
	Non-current investments	609011700000
	Trade receivables, non-current	0
	Loans, non-current	29072500000
	Other non-current financial assets	4127100000
	Total non-current financial assets	642211300000
	Deferred tax assets (net)	15322800000
	Other non-current assets	60889600000
	Total non-current assets	3339072500000
2	Current assets
	Inventories	1056119200000
	Current financial asset
	Current investments	100160300000
	Trade receivables, current	178130000000
	Cash and cash equivalents	2631700000
	Bank balance other than cash and cash equivalents	2528400000
	Loans, current	5022100000
	Other current financial assets	51149700000
	Total current financial assets	339622200000
	Current tax assets (net)	7244900000
	Other current assets	56027100000
	Total current assets	1459013400000
3	Non-current assets classified as held for sale	1917500000
4	Regulatory deferral account debit balances and related deferred tax Assets	0
	Total assets	4800003400000
	Equity and liabilities
1	Equity
	Equity attributable to owners of parent
	Equity share capital	137715600000
	Other equity	1649053000000
	Total equity attributable to owners of parent	1786768600000
	Non controlling interest
	Total equity	1786768600000
2	Liabilities
	Non-current liabilities
	Non-current financial liabilities
	Borrowings, non-current	583011100000
	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	1994300000
	Total non-current financial liabilities	585005400000
	Provisions, non-current	8840000000
	Deferred tax liabilities (net)	182525500000
	Deferred government grants, Non-current	0
	Other non-current liabilities	44187300000
	Total non-current liabilities	820558200000
	Current liabilities
	Current financial liabilities
	Borrowings, current	860666900000
	Trade payables, current
	(A) Total outstanding dues of micro enterprises and small enterprises	14121600000
	(B) Total outstanding dues of creditors other than micro enterprises and small enterprises	509558600000
	Total Trade payable	523680200000
	Other current financial liabilities	570352200000
	Total current financial liabilities	1954699300000
	Other current liabilities	143073300000
	Provisions, current	94904000000
	Current tax liabilities (Net)	0
	Deferred government grants, Current	0
	Total current liabilities	2192676600000
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	3013234800000
	Total equity and liabilites	4800003400000
	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)
1	Petroleum Products	2037323000000	7933706300000
2	Petrochemicals	72258700000	280305000000
3	Gas	111896900000	423414400000
4	Other Business Activities	4472300000	17471400000
	Total Segment Revenue	2225950900000	8654897100000
	Less: Inter segment revenue	48696500000	48696500000
	Revenue from operations	2177254400000	8455126100000
2	Segment Result
	Profit (+) / Loss (-) before tax and interest from each segment
1	Petroleum Products	95335400000	179604600000
2	Petrochemicals	-2057200000	-4402900000
3	Gas	332200000	14267500000
4	Other Business Activities	-2168200000	-1603600000
	Total Profit before tax	91442200000	187865600000
	i. Finance cost	20457900000	20457900000
	ii. Other Unallocable Expenditure net off Unallocable income	-16882900000	-16882900000
	Profit before tax	87867200000	158823400000
3	(Segment Asset - Segment Liabilities)
	Segment Asset
1	Petroleum Products	3463622800000	3463622800000
2	Petrochemicals	391723800000	391723800000
3	Gas	150791000000	150791000000
4	Other Business Activities	27225300000	27225300000
	Total Segment Asset	4033362900000	4033362900000
	Un-allocable Assets	766640500000	766640500000
	Net Segment Asset	4800003400000	4800003400000
4	Segment Liabilities
	Segment Liabilities
1	Petroleum Products	1323348400000	1323348400000
2	Petrochemicals	19986100000	19986100000
3	Gas	33448800000	33448800000
4	Other Business Activities	8106200000	8106200000
	Total Segment Liabilities	1384889500000	1384889500000
	Un-allocable Liabilities	1628345300000	1628345300000
	Net Segment Liabilities	3013234800000	3013234800000
	Disclosure of notes on segments	Textual Information(2)

Text Block
Textual Information(2)	Notes as per PDF attached.

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	10927500000	-13418300000
	Total Amount of items that will not be reclassified to profit and loss	10927500000	-13418300000
2	Income tax relating to items that will not be reclassified to profit or loss	1709000000	811000000
3	Amount of items that will be reclassified to profit and loss
1	Amount of items that will be reclassified to profit and loss	873900000	1101200000
	Total Amount of items that will be reclassified to profit and loss	873900000	1101200000
4	Income tax relating to items that will be reclassified to profit or loss	407200000	466000000
5	Total Other comprehensive income	9685200000	-13594100000

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			158823400000
	Adjustments for reconcile profit (loss)
	Adjustments for finance costs			87315900000
	Adjustments for decrease (increase) in inventories			68627100000
	Adjustments for decrease (increase) in trade receivables, current			0
	Adjustments for decrease (increase) in trade receivables, non-current			-68568800000
	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			0
	Adjustments for increase (decrease) in trade payables, non-current			0
	Adjustments for increase (decrease) in other current liabilities			2754300000
	Adjustments for increase (decrease) in other non-current liabilities			0
	Adjustments for depreciation and amortisation expense			152841400000
	Adjustments for impairment loss reversal of impairment loss recognised in profit or loss			1434300000
	Adjustments for provisions, current			-6200000
	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			5683900000
	Adjustments for dividend income			32011600000
	Adjustments for interest income			14680600000
	Adjustments for share-based payments			0
	Adjustments for fair value losses (gains)			-682500000
	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			-1852800000
	Share of profit and loss from partnership firm or association of persons or limited liability partnerships			0
	Total adjustments for reconcile profit (loss)			200854400000
	Net cash flows from (used in) operations			359677800000
	Dividends received			0
	Interest paid			0
	Interest received			0
	Income taxes paid (refund)			27973200000
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) operating activities			331704600000
	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			7053600000
	Other cash receipts from sales of equity or debt instruments of other entities			62173100000
	Other cash payments to acquire equity or debt instruments of other entities			66952600000
	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			6211500000
	Purchase of property, plant and equipment			334942800000
	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			170400000
	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			32011600000
	Interest received			15769500000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) investing activities	-292612900000
	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			254512100000
	Repayments of borrowings			87593200000
	Payments of lease liabilities			29570700000
	Dividends paid			96423500000
	Interest paid			82027500000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) financing activities			-41102800000
	Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes			-2011100000
	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			-2011100000
	Cash and cash equivalents cash flow statement at beginning of period			4642800000
	Cash and cash equivalents cash flow statement at end of period			2631700000