5309652025-10-012025-12-315309652025-12-315309652025-04-012025-12-315309652025-10-012025-12-31in-capmkt:OtherExpenses1Member5309652025-10-012025-12-31in-capmkt:OtherExpenses2Member5309652025-10-012025-12-31in-capmkt:OtherExpenses3Member5309652025-10-012025-12-31in-capmkt:OtherExpenses4Member5309652025-04-012025-12-31in-capmkt:OtherExpenses1Member5309652025-04-012025-12-31in-capmkt:OtherExpenses2Member5309652025-04-012025-12-31in-capmkt:OtherExpenses3Member5309652025-04-012025-12-31in-capmkt:OtherExpenses4Member5309652025-10-012025-12-31in-capmkt:ReportableSegments1Member5309652025-10-012025-12-31in-capmkt:ReportableSegments2Member5309652025-10-012025-12-31in-capmkt:ReportableSegments3Member5309652025-10-012025-12-31in-capmkt:ReportableSegments4Member5309652025-04-012025-12-31in-capmkt:ReportableSegments1Member5309652025-04-012025-12-31in-capmkt:ReportableSegments2Member5309652025-04-012025-12-31in-capmkt:ReportableSegments3Member5309652025-04-012025-12-31in-capmkt:ReportableSegments4Member5309652025-10-012025-12-31in-capmkt:ReportableSegments1Member5309652025-10-012025-12-31in-capmkt:ReportableSegments2Member5309652025-10-012025-12-31in-capmkt:ReportableSegments3Member5309652025-10-012025-12-31in-capmkt:ReportableSegments4Member5309652025-04-012025-12-31in-capmkt:ReportableSegments1Member5309652025-04-012025-12-31in-capmkt:ReportableSegments2Member5309652025-04-012025-12-31in-capmkt:ReportableSegments3Member5309652025-04-012025-12-31in-capmkt:ReportableSegments4Member5309652025-10-012025-12-31in-capmkt:ReportableSegments1Member5309652025-12-31in-capmkt:ReportableSegments1Member5309652025-10-012025-12-31in-capmkt:ReportableSegments2Member5309652025-12-31in-capmkt:ReportableSegments2Member5309652025-10-012025-12-31in-capmkt:ReportableSegments3Member5309652025-12-31in-capmkt:ReportableSegments3Member5309652025-10-012025-12-31in-capmkt:ReportableSegments4Member5309652025-12-31in-capmkt:ReportableSegments4Member5309652025-10-012025-12-31in-capmkt:ReportableSegments1Member5309652025-12-31in-capmkt:ReportableSegments1Member5309652025-10-012025-12-31in-capmkt:ReportableSegments2Member5309652025-12-31in-capmkt:ReportableSegments2Member5309652025-10-012025-12-31in-capmkt:ReportableSegments3Member5309652025-12-31in-capmkt:ReportableSegments3Member5309652025-10-012025-12-31in-capmkt:ReportableSegments4Member5309652025-12-31in-capmkt:ReportableSegments4Member5309652025-10-012025-12-31ItemsThatWillNotBeReclassifiedToProfitAndLoss15309652025-04-012025-12-31ItemsThatWillNotBeReclassifiedToProfitAndLoss15309652025-10-012025-12-31ItemsThatWillBeReclassifiedToProfitAndLoss15309652025-04-012025-12-31ItemsThatWillBeReclassifiedToProfitAndLoss1iso4217:INRxbrli:pureiso4217:INRxbrli:shares530965IOCNOTLISTEDINE242A01010Indian Oil Corporation LimitedMain BoardEquity2025-04-012026-03-312026-02-052026-01-16INRCroresQuarterlyThird quarterMulti segment2026-02-0511:00:002026-02-0513:15:00Not applicable2025-10-012025-12-31UnauditedConsolidated236257240000011604500000237417690000011004091000004781220000007158040000030290400000208802000004457480000045471660000022005735000001736034000000173603400000423192000009267000004324590000001303575000000004665100000135022600000475530000013977790000013006920000049534000001348589000004919000000141212400000109.449.44009.449.440.0060.04150.1018Notes to Consolidated Unaudited Financial Results: <BR> <BR> 1) The above results have been reviewed and recommended by the Audit Committee in its meeting held on 4th February 2026 and approved by the Board of Directors in its meeting held on 5th February 2026. <BR> <BR> 2) The Financial Results have been reviewed by the Statutory Auditors as required under Regulation 33 and Regulation 52 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, as amended. <BR> <BR> 3) For computing Earnings Per Share, shares held under “IOC Shares Trust” of face value Rs.349.68 crore has been excluded from Paid-up Equity Share Capital. <BR> <BR> 4) The Ministry of Petroleum and Natural Gas (MoP&NG), vide letter dated 30th April 2020 had conveyed to Oil Marketing Companies (OMCs) that where Market Determined Price (MDP) of LPG cylinders is less than its Effective Cost to Customer, the OMCs will retain the difference in a separate buffer account for future adjustment. However, as on 31st December 2025, the Holding Company had a cumulative net negative buffer of Rs.24,318.60 Crore. <BR> <BR> MoP&NG, vide letters dated 3rd and 24th October 2025, has conveyed Government’s approval for compensation of Rs.14,486 crore to the Holding Company, towards under-recoveries incurred on sale of domestic LPG up to 31.03.2025 and likely to be incurred up to 31.03.2026 and it will be disbursed in 12 equal monthly instalments, the accrual of which shall only be on monthly basis starting from November 2025 and thereafter will be disbursed accordingly. <BR> <BR> In accordance with the letters, instalment for Nov’25 & Dec’25 aggregating to Rs.2,414.34 crore has been recognised as Revenue from Operations in the books of account of Holding Company and the cumulative net negative buffer has been reduced to that extent. <BR> <BR> 5) The Government of India has notified four Labour Codes - namely the Code on Wages, 2019, the Industrial Relations Code, 2020, the Code on Social Security, 2020 and the Occupational Safety, Health and Working Conditions Code, 2020 - with effect from 21st November 2025, which consolidates 29 existing labour laws. The Ministry of Labour & Employment has published draft Central Rules and FAQs on these codes, but the relevant rules are yet to be notified. Based on the available information as at reporting date, no material liability is envisaged in this regard. Financial impact will be reviewed once the relevant rules are notified. <BR> <BR> 6) Consequent to the favourable orders from Hon'ble Supreme Court and Gujarat VAT Tribunal on the subject of VAT Input Tax Credit under Gujarat VAT Act 2005, provision created in earlier years in the books of Holding Company were reversed during the relevant period in previous year and the same was disclosed as an Exceptional Item. <BR> <BR> 7) Figures relating to the previous periods have been regrouped wherever necessary to conform to the figures of the current period. <BR> 2025-04-012025-12-31UnauditedConsolidated664553370000023880300000666941400000032273776000001422366700000788222000008999860000064277600000128633300000130439010000063158661000003535479000000353547900000828103000008987700000917980000000261749900000000232625000002850124000005986700000290999100000276381800000863060000028225880000087403000001412124000001020.0720.070020.0720.070.0060.02490.0774Excise duty310998700000Impairment loss (including reversal of impairment loss) on Financial Assets4631100000Net loss on de-recognition of financial asset at amortised cost5800000other expenses139081000000Excise duty884272000000Impairment loss (including reversal of impairment loss) on Financial Assets4712700000Net loss on de-recognition of financial asset at amortised cost14300000other expenses415391100000Petroleum Products2213096200000Petrochemicals69357700000Gas116908200000Other Business Activities14995700000Petroleum Products6219773000000Petrochemicals200912200000Gas331348800000Other Business Activities36179300000241435780000067882133000005178540000014267960000023625724000006645533700000Petroleum Products181419500000Petrochemicals-3615100000Gas5964500000Other Business Activities2015000000Petroleum Products395620800000Petrochemicals-1941100000Gas8903500000Other Business Activities43504000001857839000004069336000002088020000064277600000-13364800000-34154400000178268500000376810400000Petroleum Products3678808000000Petrochemicals429286200000Gas151775700000Other Business Activities15743430000044173042000007816808000005198985000000Petroleum Products1434418700000Petrochemicals24001300000Gas51975800000Other Business Activities18458900000152885470000015796874000003108542100000Notes: <BR> A. segment revenue comprises revenue from operations (inclusive of excise duty) and other operatiing income. <BR> B. other business activities segment of the group comprises ; Oil & Gas Exploration activities, explosives and cryogenic business and wind mill and solar power generation. <BR> C. Figures relating to the previous periods have been regrouped wherever necessary to confirm to the figures of the current period.Amount of items that will not be reclassified to profit and loss12013000001201300000Amount of items that will not be reclassified to profit and loss-4239900000-4239900000182600000-542000000Amount of items that will be reclassified to profit and loss37767000003776700000Amount of items that will be reclassified to profit and loss9674200000967420000040100000-1040000047553000005986700000