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	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	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	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)?	No
(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?
(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	2022-03-16
Indicate Company website link for updated RPT policy of the Company	https://www.oil-india.com/files/investor_services_documents/RevisedPolicy_Materiality_DealingwithRelatedPartyTransactions_21322.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
No Default hence not applicable

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	55189400000	221172200000
	Other income	6638500000	18698500000
	Total income	61827900000	239870700000
2	Expenses
(a)	Cost of materials consumed	0	0
(b)	Purchases of stock-in-trade	547900000	2375000000
(c)	Changes in inventories of finished goods, work-in-progress and stock-in-trade	433200000	-113800000
(d)	Employee benefit expense	4597600000	18367800000
(e)	Finance costs	1952400000	8663200000
(f)	Depreciation, depletion and amortisation expense	4324900000	19186800000
(f)	Other Expenses
1	Excise Duty	800000	7806500000
2	Other Statutory Levies	13797200000	55203500000
3	Consumption of stores and spares parts	1091400000	3598600000
4	Contract Cost	6092600000	19795800000
5	Other Expenses	8786800000	26477800000
	Total other expenses	29768800000	112882200000
	Total expenses	41624800000	161361200000
3	Total profit before exceptional items and tax	20203100000	78509500000
4	Exceptional items	0	0
5	Total profit before tax	20203100000	78509500000
6	Tax expense
7	Current tax	3422400000	16748400000
8	Deferred tax	865900000	619200000
9	Total tax expenses	4288300000	17367600000
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	15914800000	61141900000
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	15914800000	61141900000
17	Other comprehensive income net of taxes	-5813300000	-27870100000
18	Total Comprehensive Income for the period	10101500000	33271800000
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	16266100000	16266100000
	Face value of equity share capital	10	10
27	Details of debt securities
22	Reserves excluding revaluation reserve		438082900000
23	Earnings per share
i	Earnings per equity share for continuing operations
	Basic earnings (loss) per share from continuing operations	9.79	37.59
	Diluted earnings (loss) per share from continuing operations	9.79	37.59
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	9.79	37.59
	Diluted earnings (loss) per share from continuing and discontinued operations	9.79	37.59
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		Standalone
	Assets
1	Non-current assets
	Property, plant and equipment	168351400000
	Capital work-in-progress	58185500000
	Investment property
	Goodwill	0
	Other intangible assets	676700000
	Intangible assets under development
	Biological assets other than bearer plants
	Investments accounted for using equity method
	Non-current financial assets
	Non-current investments	345261400000
	Trade receivables, non-current	500000
	Loans, non-current	2489700000
	Other non-current financial assets	1440600000
	Total non-current financial assets	349192200000
	Deferred tax assets (net)
	Other non-current assets	300700000
	Total non-current assets	576706500000
2	Current assets
	Inventories	19316700000
	Current financial asset
	Current investments	6439000000
	Trade receivables, current	26890600000
	Cash and cash equivalents	3984200000
	Bank balance other than cash and cash equivalents	37517300000
	Loans, current	586800000
	Other current financial assets	11221500000
	Total current financial assets	86639400000
	Current tax assets (net)	8702300000
	Other current assets	3008600000
	Total current assets	117667000000
3	Non-current assets classified as held for sale
4	Regulatory deferral account debit balances and related deferred tax Assets
	Total assets	694373500000
	Equity and liabilities
1	Equity
	Equity attributable to owners of parent
	Equity share capital	16266100000
	Other equity	438082900000
	Total equity attributable to owners of parent	454349000000
	Non controlling interest
	Total equity	454349000000
2	Liabilities
	Non-current liabilities
	Non-current financial liabilities
	Borrowings, non-current	101306200000
	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	324700000
	Total Trade payable	324700000
	Other non-current financial liabilities	365400000
	Total non-current financial liabilities	101996300000
	Provisions, non-current	16191100000
	Deferred tax liabilities (net)	26990100000
	Deferred government grants, Non-current	0
	Other non-current liabilities	4041200000
	Total non-current liabilities	149218700000
	Current liabilities
	Current financial liabilities
	Borrowings, current	19432000000
	Trade payables, current
	(A) Total outstanding dues of micro enterprises and small enterprises	146000000
	(B) Total outstanding dues of creditors other than micro enterprises and small enterprises	10936600000
	Total Trade payable	11082600000
	Other current financial liabilities	17982000000
	Total current financial liabilities	48496600000
	Other current liabilities	10406600000
	Provisions, current	31902600000
	Current tax liabilities (Net)	0
	Deferred government grants, Current	0
	Total current liabilities	90805800000
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	240024500000
	Total equity and liabilites	694373500000
	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	Crude Oil	38961900000	157408200000
2	Natural Gas	13826300000	55140900000
3	LPG	527900000	1783400000
4	Pipeline Transportation	1642900000	5722300000
5	Renewable Energy	230400000	1117400000
	Total Segment Revenue	55189400000	221172200000
	Less: Inter segment revenue	0	0
	Revenue from operations	55189400000	221172200000
2	Segment Result
	Profit (+) / Loss (-) before tax and interest from each segment
1	Crude Oil	15096900000	61432400000
2	Natural Gas	5550100000	25653000000
3	LPG	337000000	1073800000
4	Pipeline Transportation	-196700000	-718500000
5	Renewable Energy	33300000	207800000
	Total Profit before tax	20820600000	87648500000
	i. Finance cost	-4035800000	-4035800000
	ii. Other Unallocable Expenditure net off Unallocable income	4653300000	4653300000
	Profit before tax	20203100000	78509500000
3	(Segment Asset - Segment Liabilities)
	Segment Asset
1	Crude Oil	124859900000	124859900000
2	Natural Gas	117344100000	117344100000
3	LPG	752600000	752600000
4	Pipeline Transportation	19868200000	19868200000
5	Renewable Energy	4170900000	4170900000
	Total Segment Asset	266995700000	266995700000
	Un-allocable Assets	427377800000	427377800000
	Net Segment Asset	694373500000	694373500000
4	Segment Liabilities
	Segment Liabilities
1	Crude Oil	39607300000	39607300000
2	Natural Gas	34707300000	34707300000
3	LPG	586100000	586100000
4	Pipeline Transportation	3509100000	3509100000
5	Renewable Energy	155300000	155300000
	Total Segment Liabilities	78565100000	78565100000
	Un-allocable Liabilities	161459400000	161459400000
	Net Segment Liabilities	240024500000	240024500000
	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	Standalone	Standalone
	Other comprehensive income [Abstract]
1	Amount of items that will not be reclassified to profit and loss
1	Remeasurement of the Deined Benefit Plans	-311700000	-254900000
2	Equity Instruments through other comprehensive income	-6344200000	-29171800000
	Total Amount of items that will not be reclassified to profit and loss	-6655900000	-29426700000
2	Income tax relating to items that will not be reclassified to profit or loss	-842600000	-1556600000
3	Amount of items that will be reclassified to profit and loss
	Total Amount of items that will be reclassified to profit and loss
4	Income tax relating to items that will be reclassified to profit or loss
5	Total Other comprehensive income	-5813300000	-27870100000

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			78509500000
	Adjustments for reconcile profit (loss)
	Adjustments for finance costs			7769700000
	Adjustments for decrease (increase) in inventories			-4264200000
	Adjustments for decrease (increase) in trade receivables, current			-5142200000
	Adjustments for decrease (increase) in trade receivables, non-current			0
	Adjustments for decrease (increase) in other current assets			-686400000
	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			2811000000
	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			19186800000
	Adjustments for impairment loss reversal of impairment loss recognised in profit or loss			0
	Adjustments for provisions, current			-4619800000
	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			1981600000
	Adjustments for dividend income			11215400000
	Adjustments for interest income			5114200000
	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)			19943000000
	Other adjustments for non-cash items			0
	Share of profit and loss from partnership firm or association of persons or limited liability partnerships			0
	Total adjustments for reconcile profit (loss)			20649900000
	Net cash flows from (used in) operations			99159400000
	Dividends received			0
	Interest paid			0
	Interest received			0
	Income taxes paid (refund)			17445600000
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) operating activities			81713800000
	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			12639200000
	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			0
	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			6901900000
	Interest received			4694600000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			-51286000000
	Net cash flows from (used in) investing activities	-52328700000
	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			46105600000
	Repayments of borrowings			42060000000
	Payments of lease liabilities			4492900000
	Dividends paid			20308100000
	Interest paid			8120200000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			1051200000
	Net cash flows from (used in) financing activities			-27824400000
	Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes			1560700000
	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			1560700000
	Cash and cash equivalents cash flow statement at beginning of period			2400800000
	Cash and cash equivalents cash flow statement at end of period			3961500000