Integrated Filing — IndAS

General information about company
Scrip Code	500312
NSE Symbol	ONGC
MSEI Symbol	NOTLISTED
ISIN	INE213A01029
Name of company	Oil & Natural Gas 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	21-May-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange	08-May-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	Geographical
Description of single segment
Start date and time of board meeting	21-May-2025   16:15:00
End date and time of board meeting	21-May-2025   21:05:00
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	1708117300000	6632623100000
	Other income	29768900000	123935700000
	Total income	1737886200000	6756558800000
2	Expenses
(a)	Cost of materials consumed	537530500000	2044557400000
(b)	Purchases of stock-in-trade	574577500000	2214019000000
(c)	Changes in inventories of finished goods, work-in-progress and stock-in-trade	-21059900000	6895500000
(d)	Employee benefit expense	17553400000	72927400000
(e)	Finance costs	35003200000	145349500000
(f)	Depreciation, depletion and amortisation expense	90433100000	352059700000
(f)	Other Expenses
1	Statutory levies	189409000000	796148000000
2	Survey costs written off	8681800000	23913600000
3	Exploration well costs written off	42582400000	76054300000
4	Other expenses	137996800000	509500800000
	Total other expenses	378670000000	1405616700000
	Total expenses	1612707800000	6241425200000
3	Total profit before exceptional items and tax	125178400000	515133600000
4	Exceptional items	-1510900000	-1510900000
5	Total profit before tax	123667500000	513622700000
6	Tax expense
7	Current tax	43215800000	152394300000
8	Deferred tax	-1719500000	-11701600000
9	Total tax expenses	41496300000	140692700000
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	82171200000	372930000000
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	6392100000	10355900000
16	Total profit (loss) for period	88563300000	383285900000
17	Other comprehensive income net of taxes	-6601300000	-64881800000
18	Total Comprehensive Income for the period	81962000000	318404100000
19	Total profit or loss, attributable to
	Profit or loss, attributable to owners of parent	73228200000	362256100000
	Total profit or loss, attributable to non-controlling interests	15335100000	15335100000
20	Total Comprehensive income for the period attributable to
	Comprehensive income for the period attributable to owners of parent	67490500000	298178800000
	Total comprehensive income for the period attributable to owners of parent non-controlling interests	14471500000	20225300000
21	Details of equity share capital
	Paid-up equity share capital	62901400000	62901400000
	Face value of equity share capital	5	5
27	Details of debt securities
22	Reserves excluding revaluation reserve		3371503400000
23	Earnings per share
i	Earnings per equity share for continuing operations
	Basic earnings (loss) per share from continuing operations	5.82	28.8
	Diluted earnings (loss) per share from continuing operations	5.82	28.8
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	5.82	28.8
	Diluted earnings (loss) per share from continuing and discontinued operations	5.82	28.8
24	Debt equity ratio	0.0041	0.0041
25	Debt service coverage ratio	0.0177	0.0127
26	Interest service coverage ratio	0.0711	0.0722
27	Disclosure of notes on financial results		As per Integrated Financial Results for the Financial year ended 31.03.2025

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	3259840700000
	Capital work-in-progress	870368300000
	Investment property	78700000
	Goodwill	127624900000
	Other intangible assets	14207400000
	Intangible assets under development	253224500000
	Biological assets other than bearer plants	0
	Investments accounted for using equity method	586474600000
	Non-current financial assets
	Non-current investments	337174500000
	Trade receivables, non-current	23792300000
	Loans, non-current	75847300000
	Other non-current financial assets	429380200000
	Total non-current financial assets	866194300000
	Deferred tax assets (net)	70775600000
	Other non-current assets	190476800000
	Total non-current assets	6239265800000
2	Current assets
	Inventories	589563300000
	Current financial asset
	Current investments	32525000000
	Trade receivables, current	212278000000
	Cash and cash equivalents	45543600000
	Bank balance other than cash and cash equivalents	226234000000
	Loans, current	4590400000
	Other current financial assets	154454300000
	Total current financial assets	675625300000
	Current tax assets (net)	7800000
	Other current assets	82637900000
	Total current assets	1347834300000
3	Non-current assets classified as held for sale	131000000
4	Regulatory deferral account debit balances and related deferred tax Assets	0
	Total assets	7587231100000
	Equity and liabilities
1	Equity
	Equity attributable to owners of parent
	Equity share capital	62901400000
	Other equity	3371503400000
	Total equity attributable to owners of parent	3434404800000
	Non controlling interest	307946400000
	Total equity	3742351200000
2	Liabilities
	Non-current liabilities
	Non-current financial liabilities
	Borrowings, non-current	984741300000
	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	247026000000
	Total non-current financial liabilities	1231767300000
	Provisions, non-current	543081500000
	Deferred tax liabilities (net)	387618300000
	Deferred government grants, Non-current	0
	Other non-current liabilities	13992700000
	Total non-current liabilities	2176459800000
	Current liabilities
	Current financial liabilities
	Borrowings, current	550817800000
	Trade payables, current
	(A) Total outstanding dues of micro enterprises and small enterprises	13803900000
	(B) Total outstanding dues of creditors other than micro enterprises and small enterprises	375951400000
	Total Trade payable	389755300000
	Other current financial liabilities	544395600000
	Total current financial liabilities	1484968700000
	Other current liabilities	106316900000
	Provisions, current	70711300000
	Current tax liabilities (Net)	6423200000
	Deferred government grants, Current	0
	Total current liabilities	1668420100000
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	3844879900000
	Total equity and liabilites	7587231100000
	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	A. In India	0	0
2	(i) E&P	0	0
3	a) Offshore	247827000000	956272600000
4	b) Onshore	101169700000	418939800000
5	(ii) Refining & Marketing	1461579600000	5763262000000
6	(iii) Petrochemicals	37288500000	148077800000
7	B. Outside India	60908300000	129945600000
8	C. Others Unallocated	570900000	1768000000
	Total Segment Revenue	1909344000000	7418265800000
	Less: Inter segment revenue	201226700000	201226700000
	Revenue from operations	1708117300000	6632623100000
2	Segment Result
	Profit (+) / Loss (-) before tax and interest from each segment
1	A. In India	0	0
2	(i) E&P	0	0
3	a) Offshore	76852100000	383479700000
4	b) Onshore	15831700000	66523100000
5	(ii) Refining & Marketing	52074100000	124005100000
6	(iii) Petrochemicals	-5676900000	-18738300000
7	B. Outside India	5499700000	28473600000
8	C. Others Unallocated	6390700000	10354500000
	Total Profit before tax	150971400000	594097700000
	i. Finance cost	35003200000	35003200000
	ii. Other Unallocable Expenditure net off Unallocable income	-14091400000	-14091400000
	Profit before tax	130059600000	523978600000
3	(Segment Asset - Segment Liabilities)
	Segment Asset
1	A. In India	0	0
2	(i) E&P	0	0
3	a) Offshore	1912284000000	1912284000000
4	b) Onshore	824292600000	824292600000
5	(ii) Refining & Marketing	2265913100000	2265913100000
6	(iii) Petrochemicals	303158200000	303158200000
7	B. Outside India	1271739300000	1271739300000
8	C. Others Unallocated	1009843900000	1009843900000
	Total Segment Asset	7587231100000	7587231100000
	Un-allocable Assets	0	0
	Net Segment Asset	7587231100000	7587231100000
4	Segment Liabilities
	Segment Liabilities
1	A. In India	0	0
2	(i) E&P	0	0
3	a) Offshore	844375900000	844375900000
4	b) Onshore	193676700000	193676700000
5	(ii) Refining & Marketing	1595245800000	1595245800000
6	(iii) Petrochemicals	262169400000	262169400000
7	B. Outside India	626312200000	626312200000
8	C. Others Unallocated	323099900000	323099900000
	Total Segment Liabilities	3844879900000	3844879900000
	Un-allocable Liabilities	0	0
	Net Segment Liabilities	3844879900000	3844879900000
	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	Remeasurement of the defined benefit plans	-7505000000	-8895100000
2	Equity instruments through other comprehensive income	-21254300000	-79645300000
3	Share of other comprehensive income in associates and joint ventures, to the extent not to be reclassified to profit or loss	-68700000	4300000
	Total Amount of items that will not be reclassified to profit and loss	-28828000000	-88536100000
2	Income tax relating to items that will not be reclassified to profit or loss	-4358800000	-4102300000
3	Amount of items that will be reclassified to profit and loss
1	Exchange differences in translating the financial statement of foreign operation	26453100000	30101800000
2	Effective portion of gains (losses) on hedging instruments in cash flow hedges	895700000	948000000
3	Share of other comprehensive income in associates and joint ventures, to the extent to be reclassified to profit or loss	-49000000	-724600000
	Total Amount of items that will be reclassified to profit and loss	27299800000	30325200000
4	Income tax relating to items that will be reclassified to profit or loss	9431900000	10773200000
5	Total Other comprehensive income	-6601300000	-64881800000

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			513622700000
	Adjustments for reconcile profit (loss)
	Adjustments for finance costs			145337500000
	Adjustments for decrease (increase) in inventories			-51770000000
	Adjustments for decrease (increase) in trade receivables, current			-9064700000
	Adjustments for decrease (increase) in trade receivables, non-current			0
	Adjustments for decrease (increase) in other current assets			-14050100000
	Adjustments for decrease (increase) in other non-current assets			76054300000
	Adjustments for other financial assets, non-current			0
	Adjustments for other financial assets, current			-8356100000
	Adjustments for other bank balances			0
	Adjustments for increase (decrease) in trade payables, current			96919600000
	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			352059700000
	Adjustments for impairment loss reversal of impairment loss recognised in profit or loss			-172700000
	Adjustments for provisions, current			29837400000
	Adjustments for provisions, non-current			0
	Adjustments for other financial liabilities, current			-1836500000
	Adjustments for other financial liabilities, non-current			0
	Adjustments for unrealised foreign exchange losses gains			8709800000
	Adjustments for dividend income			16666000000
	Adjustments for interest income			65486900000
	Adjustments for share-based payments			0
	Adjustments for fair value losses (gains)			-716100000
	Adjustments for undistributed profits of associates			0
	Other adjustments for which cash effects are investing or financing cash flow			187200000
	Other adjustments to reconcile profit (loss)			0
	Other adjustments for non-cash items			-6003700000
	Share of profit and loss from partnership firm or association of persons or limited liability partnerships			0
	Total adjustments for reconcile profit (loss)			534982700000
	Net cash flows from (used in) operations			1048605400000
	Dividends received			0
	Interest paid			0
	Interest received			0
	Income taxes paid (refund)			139923600000
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) operating activities			908681800000
	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			11569000000
	Other cash receipts from sales of equity or debt instruments of other entities			136650000000
	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			33220900000
	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			3166800000
	Purchase of property, plant and equipment			410308000000
	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			146454100000
	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			125500000
	Proceeds from sales of other long-term assets			0
	Purchase of other long-term assets			0
	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			35234800000
	Interest received			57073400000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			-22665300000
	Net cash flows from (used in) investing activities	-430216800000
	Cash flows from used in financing activities
	Proceeds from changes in ownership interests in subsidiaries			0
	Payments from changes in ownership interests in subsidiaries			4940500000
	Proceeds from issuing shares			0
	Proceeds from issuing other equity instruments			0
	Payments to acquire or redeem entity's shares			65900000
	Payments of other equity instruments			0
	Proceeds from exercise of stock options			0
	Proceeds from issuing debentures notes bonds etc			0
	Proceeds from borrowings			361587400000
	Repayments of borrowings			435466700000
	Payments of lease liabilities			119947700000
	Dividends paid			169847400000
	Interest paid			110394600000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) financing activities			-479075400000
	Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes			-610400000
	Effect of exchange rate changes on cash and cash equivalents
	Effect of exchange rate changes on cash and cash equivalents			1203500000
	Net increase (decrease) in cash and cash equivalents			593100000
	Cash and cash equivalents cash flow statement at beginning of period			-23568700000
	Cash and cash equivalents cash flow statement at end of period			-22975600000