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	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	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

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	2213602400000	8593627300000
	Other income	12378400000	35137300000
	Total income	2225980800000	8628764600000
2	Expenses
(a)	Cost of materials consumed	1149468400000	4498126300000
(b)	Purchases of stock-in-trade	526012900000	2077626200000
(c)	Changes in inventories of finished goods, work-in-progress and stock-in-trade	-31434200000	-7897500000
(d)	Employee benefit expense	29157000000	108798600000
(e)	Finance costs	21778400000	92619300000
(f)	Depreciation, depletion and amortisation expense	43253500000	167773400000
(f)	Other Expenses
1	Excise duty	260899500000	1012569200000
2	Impairment loss (including reversal of impairment loss) on Financial Assets	1222500000	1732700000
3	Net loss on de-recognition of financial asset at amortised cost	430400000	467000000
4	other expenses	127552600000	542299400000
	Total other expenses	390105000000	1557068300000
	Total expenses	2128341000000	8494114600000
3	Total profit before exceptional items and tax	97639800000	134650000000
4	Exceptional items	10500000	18380200000
5	Total profit before tax	97650300000	153030200000
6	Tax expense
7	Current tax	11059600000	17000800000
8	Deferred tax	5710600000	15745400000
9	Total tax expenses	16770200000	32746200000
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	80880100000	120284000000
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	2796200000	17604300000
16	Total profit (loss) for period	83676300000	137888300000
17	Other comprehensive income net of taxes	19826600000	-8499600000
18	Total Comprehensive Income for the period	103502900000	129388700000
19	Total profit or loss, attributable to
	Profit or loss, attributable to owners of parent	81236400000	135978400000
	Total profit or loss, attributable to non-controlling interests	2439900000	2439900000
20	Total Comprehensive income for the period attributable to
	Comprehensive income for the period attributable to owners of parent	101082100000	127359200000
	Total comprehensive income for the period attributable to owners of parent non-controlling interests	2420800000	2029500000
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		1727157600000
23	Earnings per share
i	Earnings per equity share for continuing operations
	Basic earnings (loss) per share from continuing operations	5.9	9.87
	Diluted earnings (loss) per share from continuing operations	5.9	9.87
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	5.9	9.87
	Diluted earnings (loss) per share from continuing and discontinued operations	5.9	9.87
24	Debt equity ratio	0.0075	0.0075
25	Debt service coverage ratio	0.0094	0.0102
26	Interest service coverage ratio	0.0658	0.0413
27	Disclosure of notes on financial results		Notes as per PDF attached. 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		Consolidated
	Assets
1	Non-current assets
	Property, plant and equipment	1971620300000
	Capital work-in-progress	737404100000
	Investment property	0
	Goodwill	10400000
	Other intangible assets	39791000000
	Intangible assets under development	41808700000
	Biological assets other than bearer plants	0
	Investments accounted for using equity method	213920400000
	Non-current financial assets
	Non-current investments	354575500000
	Trade receivables, non-current	0
	Loans, non-current	32234400000
	Other non-current financial assets	23368600000
	Total non-current financial assets	410178500000
	Deferred tax assets (net)	15897300000
	Other non-current assets	61608300000
	Total non-current assets	3492239000000
2	Current assets
	Inventories	1138784900000
	Current financial asset
	Current investments	103689100000
	Trade receivables, current	185509600000
	Cash and cash equivalents	6731700000
	Bank balance other than cash and cash equivalents	26317700000
	Loans, current	6287600000
	Other current financial assets	22594600000
	Total current financial assets	351130300000
	Current tax assets (net)	7250500000
	Other current assets	64147300000
	Total current assets	1561313000000
3	Non-current assets classified as held for sale	15118500000
4	Regulatory deferral account debit balances and related deferred tax Assets	0
	Total assets	5068670500000
	Equity and liabilities
1	Equity
	Equity attributable to owners of parent
	Equity share capital	137715600000
	Other equity	1727157600000
	Total equity attributable to owners of parent	1864873200000
	Non controlling interest	45373400000
	Total equity	1910246600000
2	Liabilities
	Non-current liabilities
	Non-current financial liabilities
	Borrowings, non-current	583344000000
	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	585338300000
	Provisions, non-current	14066300000
	Deferred tax liabilities (net)	206649600000
	Deferred government grants, Non-current	0
	Other non-current liabilities	46225600000
	Total non-current liabilities	852279800000
	Current liabilities
	Current financial liabilities
	Borrowings, current	939361600000
	Trade payables, current
	(A) Total outstanding dues of micro enterprises and small enterprises	14224900000
	(B) Total outstanding dues of creditors other than micro enterprises and small enterprises	591124500000
	Total Trade payable	605349400000
	Other current financial liabilities	512879900000
	Total current financial liabilities	2057590900000
	Other current liabilities	147876300000
	Provisions, current	100127400000
	Current tax liabilities (Net)	399700000
	Deferred government grants, Current	0
	Total current liabilities	2305994300000
3	Liabilities directly associated with assets in disposal group classified as held for sale	149800000
4	Regulatory deferral account credit balances and related deferred tax liability	0
	Total liabilities	3158423900000
	Total equity and liabilites	5068670500000
	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	Petroleum Products	2061321900000	8038170200000
2	Petrochemicals	72258700000	280305000000
3	Gas	111896900000	423414400000
4	Other Business Activities	16821400000	51508700000
	Total Segment Revenue	2262298900000	8793398300000
	Less: Inter segment revenue	48696500000	48696500000
	Revenue from operations	2213602400000	8593627300000
2	Segment Result
	Profit (+) / Loss (-) before tax and interest from each segment
1	Petroleum Products	103272300000	189446300000
2	Petrochemicals	-2057200000	-4402900000
3	Gas	332200000	14267500000
4	Other Business Activities	515500000	2938100000
	Total Profit before tax	102062800000	202249000000
	i. Finance cost	21778400000	21778400000
	ii. Other Unallocable Expenditure net off Unallocable income	-20162100000	-20162100000
	Profit before tax	100446500000	170634500000
3	(Segment Asset - Segment Liabilities)
	Segment Asset
1	Petroleum Products	3630066400000	3630066400000
2	Petrochemicals	391723800000	391723800000
3	Gas	150791000000	150791000000
4	Other Business Activities	146621600000	146621600000
	Total Segment Asset	4319202800000	4319202800000
	Un-allocable Assets	749467700000	749467700000
	Net Segment Asset	5068670500000	5068670500000
4	Segment Liabilities
	Segment Liabilities
1	Petroleum Products	1356354600000	1356354600000
2	Petrochemicals	19986100000	19986100000
3	Gas	33448800000	33448800000
4	Other Business Activities	16654800000	16654800000
	Total Segment Liabilities	1426444300000	1426444300000
	Un-allocable Liabilities	1731979600000	1731979600000
	Net Segment Liabilities	3158423900000	3158423900000
	Disclosure of notes on segments	Textual Information(2)

Text Block
Textual Information(2)	Notes as per PDF attached. 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	Amount of items that will not be reclassified to profit and loss	9956900000	-16333500000
	Total Amount of items that will not be reclassified to profit and loss	9956900000	-16333500000
2	Income tax relating to items that will not be reclassified to profit or loss	1684300000	755300000
3	Amount of items that will be reclassified to profit and loss
1	Amount of items that will be reclassified to profit and loss	11961200000	9055200000
	Total Amount of items that will be reclassified to profit and loss	11961200000	9055200000
4	Income tax relating to items that will be reclassified to profit or loss	407200000	466000000
5	Total Other comprehensive income	19826600000	-8499600000

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			153030200000
	Adjustments for reconcile profit (loss)
	Adjustments for finance costs			92619300000
	Adjustments for decrease (increase) in inventories			74637600000
	Adjustments for decrease (increase) in trade receivables, current			0
	Adjustments for decrease (increase) in trade receivables, non-current			0
	Adjustments for decrease (increase) in other current assets			-77102600000
	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			-4868000000
	Adjustments for increase (decrease) in other non-current liabilities			0
	Adjustments for depreciation and amortisation expense			167773400000
	Adjustments for impairment loss reversal of impairment loss recognised in profit or loss			1148400000
	Adjustments for provisions, current			121900000
	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			5664500000
	Adjustments for dividend income			15387900000
	Adjustments for interest income			17293200000
	Adjustments for share-based payments			0
	Adjustments for fair value losses (gains)			-626500000
	Adjustments for undistributed profits of associates			-17604300000
	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			-19388100000
	Share of profit and loss from partnership firm or association of persons or limited liability partnerships			0
	Total adjustments for reconcile profit (loss)			224903100000
	Net cash flows from (used in) operations			377933300000
	Dividends received			0
	Interest paid			0
	Interest received			0
	Income taxes paid (refund)			30940500000
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) operating activities			346992800000
	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			62173100000
	Other cash payments to acquire equity or debt instruments of other entities			75696600000
	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			5716500000
	Purchase of property, plant and equipment			348499400000
	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			19294800000
	Interest received			18359300000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) investing activities	-318481900000
	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			282748900000
	Repayments of borrowings			104604800000
	Payments of lease liabilities			29706100000
	Dividends paid			95451000000
	Interest paid			87232100000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) financing activities			-34245100000
	Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes			-5734200000
	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			-5734200000
	Cash and cash equivalents cash flow statement at beginning of period			12465900000
	Cash and cash equivalents cash flow statement at end of period			6731700000