Integrated Filing — IndAS

General information about company
Scrip Code	500104
NSE Symbol	HINDPETRO
MSEI Symbol	NOTLISTED
ISIN	INE094A01015
Name of company	Hindustan 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	06-May-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange	23-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	06-May-2025   14:00:00
End date and time of board meeting	06-May-2025   17:00:00
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	1184740400000	4667236800000
	Other income	5739100000	20878500000
	Total income	1190479500000	4688115300000
2	Expenses
(a)	Cost of materials consumed	388960700000	1463373100000
(b)	Purchases of stock-in-trade	608297700000	2475455500000
(c)	Changes in inventories of finished goods, work-in-progress and stock-in-trade	-16874300000	10160000000
(d)	Employee benefit expense	8807500000	33812300000
(e)	Finance costs	7568800000	33654800000
(f)	Depreciation, depletion and amortisation expense	16232400000	61541000000
(f)	Other Expenses
1	Excise Duty	88412400000	326175100000
2	Other expenses (refer Note # 6 below)	49183200000	192748800000
	Total other expenses	137595600000	518923900000
	Total expenses	1150588400000	4596920600000
3	Total profit before exceptional items and tax	39891100000	91194700000
4	Exceptional items	0	0
5	Total profit before tax	39891100000	91194700000
6	Tax expense
7	Current tax	8577700000	17709200000
8	Deferred tax	647500000	4932600000
9	Total tax expenses	9225200000	22641800000
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	30665900000	68552900000
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	3488500000	-1195900000
16	Total profit (loss) for period	34154400000	67357000000
17	Other comprehensive income net of taxes	-1845400000	-1701900000
18	Total Comprehensive Income for the period	32309000000	65655100000
19	Total profit or loss, attributable to
	Profit or loss, attributable to owners of parent	0	0
	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	0	0
	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	21278200000	21278200000
	Face value of equity share capital	10	10
27	Details of debt securities
22	Reserves excluding revaluation reserve		490160800000
23	Earnings per share
i	Earnings per equity share for continuing operations
	Basic earnings (loss) per share from continuing operations	16.06	31.66
	Diluted earnings (loss) per share from continuing operations	16.06	31.66
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	16.06	31.66
	Diluted earnings (loss) per share from continuing and discontinued operations	16.06	31.66
24	Debt equity ratio	0.013	0.013
25	Debt service coverage ratio	0.0468	0.0126
26	Interest service coverage ratio	0.0665	0.0405
27	Disclosure of notes on financial results		Notes- n1. The Audit Committee in its meeting held on May 05, 2025 has reviewed and recommended these results and the same have been subsequently approved by the Board of Directors in its meeting held on May 06, 2025. n2. The Financial Results have been audited by the Statutory Auditors as required under Regulation 33 and 52 of SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015. The Statutory Auditors have issued unmodified opinion on the Consolidated Financial Results for the quarter and year ended March 31, 2025. n3. The Audited Financial Statements are subject to supplementary audit by the Comptroller & Auditor General of India under section 143 (6) of the Companies Act, 2013. n4. The Board of Directors in this meeting recommended the final dividend of Rs. 10.50 /- per equity share having face value of Rs. 10/-, subject to approval by the members of the Corporation. n5. The MoPNG, vide letter dated 30th April, 2020 had conveyed, inter alia, to Oil Marketing Companies (OMCs) that in case Market Determined Price (MDP) of LPG Cylinders is less than the Effective Cost to Consumer (ECC), OMCs will retain the difference in a separate buffer account for future adjustment. The Corporation has negative buffer of Rs. 10,894.53 Crore as on 31st March, 2025 (31st March, 2024 : Rs. 98.70 Crore). In the absence of authorisation from GOI, receivable and revenue to the extent of negative buffer has not been recognised. n6. Other Expenses for the year 2024-25 includes Rs. 449.39 Crore (2023-24 : Rs. 248.85 Crore) towards loss on account of foreign currency transactions and translations. n7. During the quarter ended 30th June, 2024 the Corporation had allotted 70,92,74,172 equity shares as bonus shares, in the ratio of one equity share of Rs. 10/- each for every two equity shares of Rs. 10/- each held. Accordingly, the Earning Per Share (EPS) for earlier periods presented is restated. n8. The figures for the quarter ended March 31, 2025 and March 31, 2024 represent the difference between the audited figures in respect of full financial year and the unaudited figures of nine months ended December 31, 2024 and December 31, 2023, respectively. n9. STATEMENT OF CONSOLIDATED ASSETS AND LIABILITIES AS ON: Table n10. CONSOLIDATED STATEMENT OF CASH FLOWS FOR THE YEAR ENDED: table n11. Consolidated Segment-wise Revenue, Results, Assets and Liabilities :Table n12. Additional Disclosures as per SEBI (Listing Obligation and Disclosure Requirements) Regulations, 2015 : Table n13. Previous period figures have been regrouped wherever necessary. 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	847673800000
	Capital work-in-progress	179351600000
	Investment property	0
	Goodwill	3049200000
	Other intangible assets	11069000000
	Intangible assets under development	319900000
	Biological assets other than bearer plants	0
	Investments accounted for using equity method	221364500000
	Non-current financial assets
	Non-current investments	16574300000
	Trade receivables, non-current	0
	Loans, non-current	51489700000
	Other non-current financial assets	4619500000
	Total non-current financial assets	72683500000
	Deferred tax assets (net)	0
	Other non-current assets	34886500000
	Total non-current assets	1370398000000
2	Current assets
	Inventories	383252700000
	Current financial asset
	Current investments	32524900000
	Trade receivables, current	117807100000
	Cash and cash equivalents	1662200000
	Bank balance other than cash and cash equivalents	875800000
	Loans, current	1185200000
	Other current financial assets	27271300000
	Total current financial assets	181326500000
	Current tax assets (net)	0
	Other current assets	12371500000
	Total current assets	576950700000
3	Non-current assets classified as held for sale	97700000
4	Regulatory deferral account debit balances and related deferred tax Assets	0
	Total assets	1947446400000
	Equity and liabilities
1	Equity
	Equity attributable to owners of parent
	Equity share capital	21282100000
	Other equity	490160800000
	Total equity attributable to owners of parent	511442900000
	Non controlling interest	0
	Total equity	511442900000
2	Liabilities
	Non-current liabilities
	Non-current financial liabilities
	Borrowings, non-current	346507700000
	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	38761100000
	Total non-current financial liabilities	385268800000
	Provisions, non-current	2033400000
	Deferred tax liabilities (net)	77076500000
	Deferred government grants, Non-current
	Other non-current liabilities	8847600000
	Total non-current liabilities	473226300000
	Current liabilities
	Current financial liabilities
	Borrowings, current	317781100000
	Trade payables, current
	(A) Total outstanding dues of micro enterprises and small enterprises	9016400000
	(B) Total outstanding dues of creditors other than micro enterprises and small enterprises	288991600000
	Total Trade payable	298008000000
	Other current financial liabilities	246807600000
	Total current financial liabilities	862596700000
	Other current liabilities	64121000000
	Provisions, current	34115300000
	Current tax liabilities (Net)	1944200000
	Deferred government grants, Current	0
	Total current liabilities	962777200000
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	1436003500000
	Total equity and liabilites	1947446400000
	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	1183556900000	4663629100000
2	Others	1987200000	4965400000
	Total Segment Revenue	1185544100000	4668594500000
	Less: Inter segment revenue	803700000	803700000
	Revenue from operations	1184740400000	4667236800000
2	Segment Result
	Profit (+) / Loss (-) before tax and interest from each segment
1	Downstream Petroleum	43820400000	111419300000
2	Others	-619200000	-1596000000
	Total Profit before tax	43201200000	109823300000
	i. Finance cost	7568800000	7568800000
	ii. Other Unallocable Expenditure net off Unallocable income	-7747200000	-7747200000
	Profit before tax	43379600000	89998800000
3	(Segment Asset - Segment Liabilities)
	Segment Asset
1	Downstream Petroleum	1886495700000	1886495700000
2	Others	60950700000	60950700000
	Total Segment Asset	1947446400000	1947446400000
	Un-allocable Assets	0	0
	Net Segment Asset	1947446400000	1947446400000
4	Segment Liabilities
	Segment Liabilities
1	Downstream Petroleum	1402352600000	1402352600000
2	Others	33650900000	33650900000
	Total Segment Liabilities	1436003500000	1436003500000
	Un-allocable Liabilities	0	0
	Net Segment Liabilities	1436003500000	1436003500000
	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 (net of tax)	-2631600000	-1676100000
	Total Amount of items that will not be reclassified to profit and loss	-2631600000	-1676100000
2	Income tax relating to items that will not be reclassified to profit or loss	0	0
3	Amount of items that will be reclassified to profit and loss
1	Items that will be reclassified to profit or loss (net of tax)	786200000	-25800000
	Total Amount of items that will be reclassified to profit and loss	786200000	-25800000
4	Income tax relating to items that will be reclassified to profit or loss	0	0
5	Total Other comprehensive income	-1845400000	-1701900000

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			91194700000
	Adjustments for reconcile profit (loss)
	Adjustments for finance costs			33654800000
	Adjustments for decrease (increase) in inventories			-41159700000
	Adjustments for decrease (increase) in trade receivables, current			-24769300000
	Adjustments for decrease (increase) in trade receivables, non-current			0
	Adjustments for decrease (increase) in other current assets			-7031000000
	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			28600800000
	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			61541000000
	Adjustments for impairment loss reversal of impairment loss recognised in profit or loss			161300000
	Adjustments for provisions, current			-13300000
	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			467900000
	Adjustments for dividend income			501600000
	Adjustments for interest income			3315800000
	Adjustments for share-based payments			0
	Adjustments for fair value losses (gains)			-276500000
	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			-129900000
	Share of profit and loss from partnership firm or association of persons or limited liability partnerships			0
	Total adjustments for reconcile profit (loss)			47228700000
	Net cash flows from (used in) operations			138423400000
	Dividends received			0
	Interest paid			0
	Interest received			0
	Income taxes paid (refund)			-3854000000
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) operating activities			142277400000
	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			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			1481400000
	Purchase of property, plant and equipment			95793300000
	Proceeds from sales of investment property			19558200000
	Purchase of investment property			95400000
	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			121300000
	Proceeds from sales of other long-term assets			0
	Purchase of other long-term assets			57400000
	Cash advances and loans made to other parties			38250000000
	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			3832200000
	Interest received			3636900000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) investing activities	-105566100000
	Cash flows from used in financing activities
	Proceeds from changes in ownership interests in subsidiaries			78329600000
	Payments from changes in ownership interests in subsidiaries			83581900000
	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			31162100000
	Repayments of borrowings			43929600000
	Payments of lease liabilities			0
	Dividends paid			23362600000
	Interest paid			0
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) financing activities			-41382400000
	Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes			-4671100000
	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			-4671100000
	Cash and cash equivalents cash flow statement at beginning of period			-62185900000
	Cash and cash equivalents cash flow statement at end of period			-66857000000