Integrated Filing — IndAS

General information about company
Scrip Code	533106
NSE Symbol	OIL
MSEI Symbol	NOTLISTED
ISIN	INE274J01014
Name of company	OIL INDIA 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	13-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	Multi segment
Description of single segment
Start date and time of board meeting	21-May-2025   14:30:00
End date and time of board meeting	21-May-2025   19:35:00
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

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	95878200000	361637500000
	Other income	3823000000	16662900000
	Total income	99701200000	378300400000
2	Expenses
(a)	Cost of materials consumed	18023200000	69051600000
(b)	Purchases of stock-in-trade	2561200000	8784500000
(c)	Changes in inventories of finished goods, work-in-progress and stock-in-trade	658700000	-2855400000
(d)	Employee benefit expense	5641800000	22331400000
(e)	Finance costs	2442800000	10692600000
(f)	Depreciation, depletion and amortisation expense	5333600000	23182300000
(f)	Other Expenses
1	Other Expenses	11462400000	36541600000
2	Excise Duty	7794800000	36512700000
3	Other Statutory Levies	13797200000	55203500000
4	Contract Cost	6092600000	19795800000
5	Consumption of Stores & Spare Parts	1242400000	4109000000
	Total other expenses	40389400000	152162600000
	Total expenses	75050700000	283349600000
3	Total profit before exceptional items and tax	24650500000	94950800000
4	Exceptional items	0	0
5	Total profit before tax	24650500000	94950800000
6	Tax expense
7	Current tax	5320000000	22818700000
8	Deferred tax	1636500000	1149300000
9	Total tax expenses	6956500000	23968000000
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	17694000000	70982800000
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	-2724300000	-586500000
16	Total profit (loss) for period	14969700000	70396300000
17	Other comprehensive income net of taxes	-11902800000	-31066100000
18	Total Comprehensive Income for the period	3066900000	39330200000
19	Total profit or loss, attributable to
	Profit or loss, attributable to owners of parent	13101000000	65509300000
	Total profit or loss, attributable to non-controlling interests	1861700000	1861700000
20	Total Comprehensive income for the period attributable to
	Comprehensive income for the period attributable to owners of parent	1183300000	34434600000
	Total comprehensive income for the period attributable to owners of parent non-controlling interests	1883600000	4895600000
21	Details of equity share capital
	Paid-up equity share capital	16266100000	16266100000
	Face value of equity share capital	10	10
27	Details of debt securities
22	Reserves excluding revaluation reserve		481411100000
23	Earnings per share
i	Earnings per equity share for continuing operations
	Basic earnings (loss) per share from continuing operations	8.05	40.27
	Diluted earnings (loss) per share from continuing operations	8.05	40.27
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	8.05	40.27
	Diluted earnings (loss) per share from continuing and discontinued operations	8.05	40.27
24	Debt equity ratio
25	Debt service coverage ratio
26	Interest service coverage ratio
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	201744700000
	Capital work-in-progress	320094700000
	Investment property	618200000
	Goodwill	0
	Other intangible assets	9299700000
	Intangible assets under development
	Biological assets other than bearer plants
	Investments accounted for using equity method	202366800000
	Non-current financial assets
	Non-current investments	107326400000
	Trade receivables, non-current	500000
	Loans, non-current	8211000000
	Other non-current financial assets	1860100000
	Total non-current financial assets	117398000000
	Deferred tax assets (net)
	Other non-current assets	5834400000
	Total non-current assets	857356500000
2	Current assets
	Inventories	50440900000
	Current financial asset
	Current investments	6439000000
	Trade receivables, current	32816900000
	Cash and cash equivalents	6131800000
	Bank balance other than cash and cash equivalents	65839900000
	Loans, current	668300000
	Other current financial assets	10077900000
	Total current financial assets	121973800000
	Current tax assets (net)	9347000000
	Other current assets	5321300000
	Total current assets	187083000000
3	Non-current assets classified as held for sale	7200000
4	Regulatory deferral account debit balances and related deferred tax Assets	0
	Total assets	1044446700000
	Equity and liabilities
1	Equity
	Equity attributable to owners of parent
	Equity share capital	16266100000
	Other equity	481411100000
	Total equity attributable to owners of parent	497677200000
	Non controlling interest	49380800000
	Total equity	547058000000
2	Liabilities
	Non-current liabilities
	Non-current financial liabilities
	Borrowings, non-current	277636600000
	Trade payables, non-current
	(A) Total outstanding dues of micro enterprises and small enterprises	324700000
	(B) Total outstanding dues of creditors other than micro enterprises and small enterprises	0
	Total Trade payable	324700000
	Other non-current financial liabilities	3932400000
	Total non-current financial liabilities	281893700000
	Provisions, non-current	16305300000
	Deferred tax liabilities (net)	31673900000
	Deferred government grants, Non-current	0
	Other non-current liabilities	15336700000
	Total non-current liabilities	345209600000
	Current liabilities
	Current financial liabilities
	Borrowings, current	20519500000
	Trade payables, current
	(A) Total outstanding dues of micro enterprises and small enterprises	487800000
	(B) Total outstanding dues of creditors other than micro enterprises and small enterprises	22567300000
	Total Trade payable	23055100000
	Other current financial liabilities	62531500000
	Total current financial liabilities	106106100000
	Other current liabilities	7952600000
	Provisions, current	31926900000
	Current tax liabilities (Net)	6193500000
	Deferred government grants, Current
	Total current liabilities	152179100000
3	Liabilities directly associated with assets in disposal group classified as held for sale
4	Regulatory deferral account credit balances and related deferred tax liability
	Total liabilities	497388700000
	Total equity and liabilites	1044446700000
	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	Crude Oil	38961900000	157408200000
2	Natural Gas	13826300000	55140900000
3	Refinary Products	69273400000	251466800000
4	LPG	527900000	1783400000
5	Pipeline Transportation	1642900000	5722300000
6	Renewable Energy	230400000	1117400000
	Total Segment Revenue	124462800000	472639000000
	Less: Inter segment revenue	28584600000	28584600000
	Revenue from operations	95878200000	361637500000
2	Segment Result
	Profit (+) / Loss (-) before tax and interest from each segment
1	Crude Oil	15060500000	61381600000
2	Natural Gas	5554600000	25653000000
3	Refinary Products	6043900000	20516000000
4	LPG	337000000	1073800000
5	Pipeline Transportation	-196700000	-718600000
6	Renewable Energy	33300000	207800000
	Total Profit before tax	26832600000	108113600000
	i. Finance cost	2578800000	2578800000
	ii. Other Unallocable Expenditure net off Unallocable income	2327600000	2327600000
	Profit before tax	21926200000	94364300000
3	(Segment Asset - Segment Liabilities)
	Segment Asset
1	Crude Oil	125280700000	125280700000
2	Natural Gas	117344100000	117344100000
3	Refinary Products	357074500000	357074500000
4	LPG	752600000	752600000
5	Pipeline Transportation	19868200000	19868200000
6	Renewable Energy	4170900000	4170900000
	Total Segment Asset	624491000000	624491000000
	Un-allocable Assets	419955700000	419955700000
	Net Segment Asset	1044446700000	1044446700000
4	Segment Liabilities
	Segment Liabilities
1	Crude Oil	40389100000	40389100000
2	Natural Gas	34707300000	34707300000
3	Refinary Products	53780100000	53780100000
4	LPG	586100000	586100000
5	Pipeline Transportation	3509100000	3509100000
6	Renewable Energy	155300000	155300000
	Total Segment Liabilities	133127000000	133127000000
	Un-allocable Liabilities	364261700000	364261700000
	Net Segment Liabilities	497388700000	497388700000
	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 Defined Benefits Plans	-253600000	-217900000
2	Equity Instruments through other comprehensive income	-6344200000	-29171800000
3	Share of other comprehensive income in Associates & JV, to the extant not to be reclassified to profit or loss	1300000	1700000
	Total Amount of items that will not be reclassified to profit and loss	-6596500000	-29388000000
2	Income tax relating to items that will not be reclassified to profit or loss	-833400000	-1547300000
3	Amount of items that will be reclassified to profit and loss
1	Exchange Difference in translating the Financial Statements of Foreign Operations	-239500000	840000000
2	Share of other comprehensive income in Associates & JV, to the extant that may be reclassified to profit or loss	-5900200000	-4065400000
	Total Amount of items that will be reclassified to profit and loss	-6139700000	-3225400000
4	Income tax relating to items that will be reclassified to profit or loss	0	0
5	Total Other comprehensive income	-11902800000	-31066100000

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			94950800000
	Adjustments for reconcile profit (loss)
	Adjustments for finance costs			9781700000
	Adjustments for decrease (increase) in inventories			-6075500000
	Adjustments for decrease (increase) in trade receivables, current			-4497100000
	Adjustments for decrease (increase) in trade receivables, non-current			0
	Adjustments for decrease (increase) in other current assets			881900000
	Adjustments for decrease (increase) in other non-current assets			12145800000
	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			0
	Adjustments for increase (decrease) in other non-current liabilities			0
	Adjustments for depreciation and amortisation expense			23182300000
	Adjustments for impairment loss reversal of impairment loss recognised in profit or loss			0
	Adjustments for provisions, current			-5018100000
	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			0
	Adjustments for dividend income			5098700000
	Adjustments for interest income			-7897000000
	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			0
	Other adjustments to reconcile profit (loss)			0
	Other adjustments for non-cash items			6062400000
	Share of profit and loss from partnership firm or association of persons or limited liability partnerships			0
	Total adjustments for reconcile profit (loss)			39261700000
	Net cash flows from (used in) operations			134212500000
	Dividends received			0
	Interest paid			0
	Interest received			0
	Income taxes paid (refund)			20892100000
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) operating activities			113320400000
	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			7261300000
	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			0
	Purchase of property, plant and equipment			129689900000
	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			0
	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			5102500000
	Interest received			6396700000
	Income taxes paid (refund)			9690400000
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) investing activities	-135142400000
	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			99382100000
	Repayments of borrowings			42060000000
	Payments of lease liabilities			4719700000
	Dividends paid			21092900000
	Interest paid			10112300000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			3432700000
	Net cash flows from (used in) financing activities			24829900000
	Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes			3007900000
	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			3007900000
	Cash and cash equivalents cash flow statement at beginning of period			0
	Cash and cash equivalents cash flow statement at end of period			3007900000