GANDHAR2023-10-012023-12-31 GANDHAR2023-10-012023-12-31 GANDHAR2023-10-012023-12-31in-bse-fin:OneOperatingExpenses01Member GANDHAR2023-10-012023-12-31in-bse-fin:OneOperatingExpenses02Member GANDHAR2023-10-012023-12-31in-bse-fin:OneOperatingExpenses03Member GANDHAR2023-10-012023-12-31in-bse-fin:OneOperatingExpenses04Member GANDHAR2023-10-012023-12-31in-bse-fin:OneOperatingExpenses05Member GANDHAR2023-10-012023-12-31in-bse-fin:OneOperatingExpenses06Member GANDHAR2023-10-012023-12-31in-bse-fin:OneOperatingExpenses07Member GANDHAR2023-10-012023-12-31in-bse-fin:OneOperatingExpenses08Member GANDHAR2023-10-012023-12-31in-bse-fin:OneOperatingExpenses09Member GANDHAR2023-10-012023-12-31in-bse-fin:OneOperatingExpenses10Member GANDHAR2023-10-012023-12-31in-bse-fin:FourOperatingExpenses01Member GANDHAR2023-10-012023-12-31in-bse-fin:FourOperatingExpenses02Member GANDHAR2023-10-012023-12-31in-bse-fin:FourOperatingExpenses03Member GANDHAR2023-10-012023-12-31in-bse-fin:FourOperatingExpenses04Member GANDHAR2023-10-012023-12-31in-bse-fin:FourOperatingExpenses05Member GANDHAR2023-10-012023-12-31in-bse-fin:FourOperatingExpenses06Member GANDHAR2023-10-012023-12-31in-bse-fin:FourOperatingExpenses07Member GANDHAR2023-10-012023-12-31in-bse-fin:FourOperatingExpenses08Member GANDHAR2023-10-012023-12-31in-bse-fin:FourOperatingExpenses09Member GANDHAR2023-10-012023-12-31in-bse-fin:FourOperatingExpenses10Member GANDHAR2023-12-31 GANDHAR2023-10-012023-12-31in-bse-fin:OneItemsThatWillNotBeReclassifiedToProfitAndLoss01Member GANDHAR2023-10-012023-12-31in-bse-fin:FourItemsThatWillNotBeReclassifiedToProfitAndLoss01Member GANDHAR2023-10-012023-12-31in-bse-fin:OneItemsThatWillBeReclassifiedToProfitAndLoss01Member GANDHAR2023-10-012023-12-31in-bse-fin:FourItemsThatWillBeReclassifiedToProfitAndLoss01Member iso4217:INRxbrli:purexbrli:sharesiso4217:INRxbrli:shares 544029 GANDHAR NOTLISTED Gandhar Oil Refinery (India) Limited Equity 2023-04-01 2024-03-31 2024-01-23 2024-01-15 INR Millions Third quarter 12:30:00 14:30:00 2024-01-23 2024-01-23 Not applicable Single segment petroleum products / specialty oils 2023-10-01 2023-12-31 Unaudited Consolidated 11026159000.00 16888000.00 11043047000.00 9416126000.00 41540000.00 216567000.00 101186000.00 160781000.00 50048000.00 399556000.00 10385804000.00 657243000.00 0.00 657243000.00 152340000.00 -4214000.00 148126000.00 0.00 509117000.00 0.00 0.00 0.00 0.00 509117000.00 26415000.00 535532000.00 473200000.00 35916000.00 486643000.00 48890000.00 195740000.00 2 5.47 5.47 0.00 0.00 5.47 5.47 0.00 0.02 0.05 1) The Statement of Consolidated Unaudited Financial Results for the quarter and nine months ended December 31, 2023 have been prepared in accordance with the recognition and measurement principles laid down in Indian Accounting Standard 34 Interim Financial Reporting ( Ind AS 34 ), prescribed under Section 133 of the Companies Act, 2013 and other accounting principles generally accepted in India, read with relevant rules issued thereunder and in terms of the Securities and Exchange Board of India (Listing Obligations and Dislcosure Requirements) Regulations, 2015 as amended (‘Listing Regulations'). 2) The comparative financial information for the quarter and nine months ended December 31, 2022 has not been subjected to limited review by the statutory auditors and have been presented solely based on the information compiled by the management. 3 )The above unaudited consolidated financial results have been reviewed and recommended by Audit Committee and approved by the Board of Directors at their respective meetings held on January 23, 2024. The statutory auditors of the company carried out a review of the results for the quarter and nine months ended December 31, 2023. 4) The group is primarily engaged in manufacturing and trading of of petroleum products / specialty oils. Accordingly, the company has only one reportable segment “petroleum products / specialty oils” as per IND AS 108- “Operating Segment”. 5) The above results are available on the Company's website (www.gandharoil.com) and also on the website of BSE (www.bseindia.com) and NSE (www.nseindia.com), where the shares of the Company are listed. Single segment 2023-04-01 2023-12-31 Unaudited Consolidated 31739730000.00 51009000.00 31790739000.00 26961391000.00 894148000.00 23346000.00 314954000.00 445441000.00 145922000.00 1094600000.00 29879802000.00 1910937000.00 0.00 1910937000.00 390725000.00 -11847000.00 378878000.00 0.00 1532059000.00 0.00 0.00 0.00 0.00 1532059000.00 -29161000.00 1502898000.00 1313807000.00 218252000.00 1298439000.00 204458000.00 195740000.00 2 15.20 15.20 0.00 0.00 15.20 15.20 0.00 0.03 0.05 Consumption of Stores and Spares 7489000.00 Electricity Charges 601000.00 Laboratory Expenses 51000.00 Labour Charges 23751000.00 Others 334808000.00 Power and Fuel 9630000.00 Repairs and Maintenance 11606000.00 Rsesearch & Development expenditure 10178000.00 Security Charges 1246000.00 Water Charges 196000.00 Consumption of Stores and Spares 24209000.00 Electricity Charges 1796000.00 Laboratory Expenses 122000.00 Labour Charges 61356000.00 Others 904402000.00 Power and Fuel 31866000.00 Repairs and Maintenance 36640000.00 Rsesearch & Development expenditure 28562000.00 Security Charges 5268000.00 Water Charges 379000.00 Remeasurement of Defined benefit -Actuarial Gain/Loss 554000.00 Remeasurement of Defined benefit -Actuarial Gain/Loss -2030000.00 554000.00 -2030000.00 140000.00 -511000.00 Exchange differences in translating financial statement of foreign operations 26001000.00 Exchange differences in translating financial statement of foreign operations -27642000.00 26001000.00 -27642000.00 0.00 0.00