5001042025-10-012025-12-315001042025-12-315001042025-04-012025-12-315001042025-10-012025-12-31in-capmkt:OtherExpenses1Member5001042025-10-012025-12-31in-capmkt:OtherExpenses2Member5001042025-04-012025-12-31in-capmkt:OtherExpenses1Member5001042025-04-012025-12-31in-capmkt:OtherExpenses2Member5001042025-10-012025-12-31ItemsThatWillNotBeReclassifiedToProfitAndLoss15001042025-04-012025-12-31ItemsThatWillNotBeReclassifiedToProfitAndLoss15001042025-10-012025-12-31ItemsThatWillBeReclassifiedToProfitAndLoss15001042025-04-012025-12-31ItemsThatWillBeReclassifiedToProfitAndLoss1iso4217:INRxbrli:pureiso4217:INRxbrli:shares500104HINDPETRONOTLISTEDINE094A01015Hindustan Petroleum Corporation LimitedMain BoardEquity2025-04-012026-03-312026-01-212026-01-14INRCroresQuarterlyThird quarterSingle segmentDownstream Petroleum Sector2026-01-2114:30:002026-01-2116:45:00Not applicablefalsetrue2025-10-012025-12-31UnauditedStandalone124483230000068624000001251694700000354384900000652667000000113326000008480000000674060000016189300000147773500000119756790000054126800000054126800000126166000007853000001340190000004072490000000004072490000068290000041407800000212782000001019.1419.140019.1419.140.00890.00810.08231. The Audit Committee has reviewed and recommended these Financial Results and the same have been subsequently approved by the Board of Directors in its meeting held on 21st January 2026. <BR> 2. These Financial Results have been reviewed by the Statutory Auditors as required under Regulation 33 and 52 of SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015. <BR> 3. Average Gross Refining Margin (GRM) during the period April - December, 2025 was USD 6.91 per BBL as against USD 4.73 per BBL during the corresponding previous period. <BR> 4. 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. 13,424.11 Crore as on 31st December, 2025 (31st March, 2025 : Rs. 10,894.53 Crore & Rs. 7,598.93 Crore on 31st December, 2024). In the absence of any scheme/authorisation from GoI towards compensation, receivable and revenue to the extent of the entire negative buffer has not been recognised. <BR> MoPNG, vide letters dated 3rd and 24th October 2025, has conveyed a compensation of Rs. 7,920 Crore to the Corporation towards under-recoveries incurred on sale of domestic LPG up to 31.03.2025 and likely to be incurred up to 31.03.2026. This compensation is to be disbursed in 12 equal monthly instalments, with accrual on a monthly basis commencing from November 2025, and corresponding disbursement thereafter. Accordingly, two equal monthly instalments aggregating to Rs. 1,320 Crore have been recognised up to the reporting date under 'Sale of Products'. The negative buffer has been duly reduced to that extent. <BR> 5. Other Expenses for the period April - December, 2025, includes Rs. 1,041.55 Crore (April - December, 2024 : Rs. 525.46 Crore) towards loss on account of foreign currency transactions and translations. <BR> 6. Corporation had sourced 54.6 TMT of crude oil from the B-80 Mumbai Offshore oilfield of Hindustan Oil Exploration Company Limited (HOECL), for processing at its Mumbai Refinery. The crude had high salt and chloride content and on processing resulted in Unit upsets (leading to sub-optimal yield), contamination of some quantity of existing Crude and generation of off-spec products. <BR> The impact of the above has been provisionally assessed by the management and appropriately accounted in the current quarter. <BR> 7. Segment information is disclosed in Consolidated Financial Results. <BR> 8. Additional Disclosures as per SEBI (Listing Obligation and Disclosure Requirements) Regulations, 2015: Table 8. <BR> 9. Previous period figures have been regrouped, wherever necessary.2025-04-012025-12-31UnauditedStandalone354940790000017548200000356695610000010864285000001792606500000-68115000002558270000021845000000472506000004364801000003403381900000163574200000016357420000036766400000407050000040836900000012273730000000001227373000001510100000124247400000212782000001057.6857.680057.6857.680.00890.01220.0791Excise Duty94294500000Other expenses53479000000Excise Duty283384900000Other expenses153095200000Items that will not be reclassified to profit or loss-369100000-369100000Items that will not be reclassified to profit or loss716300000716300000-13890000016300000Items that will be reclassified to profit or loss12202000001220200000Items that will be reclassified to profit or loss108250000010825000003071000002724000006829000001510100000278228200000000487127300000