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Petroleum Corporation LimitedMain BoardEquity2025-04-012026-03-312026-04-242026-04-24INRCroresQuarterlyFourth quarterSingle segmentPETROLEUM 2026-04-2411:00:002026-04-2413:05:00trueCash Flow IndirectDeclaration of unmodified opiniontruetrueNANAfalsetrue2024-06-13 https://www.cpcl.co.in/company/overview/our-policies/falsefalseNo Default on Loans and Debt Securities 2026-01-012026-03-31AuditedStandalone204552900000208500000204761400000148033400000268800000-831080000014740000001642000001500700000427271000001858574000001890400000001890400000046787000002283000004907000000013997000000000013997000000-2540000001374300000014891000001094940094940.00180.44631.25272025-04-012026-03-31AuditedStandalone786106600000945800000787052400000568785400000586600000-6482400000592420000012007000006099700000169722000000745836200000412162000000412162000001001410000058360000010597700000030618500000000030618500000-6740000030551100000148910000010106511100000205.62205.6200205.62205.620.00180.02490.4041"Ratio - Not Applicable, as the Company did not have any listed Non-Convertible Debentures (NCDs) / Bonds outstanding during the reporting period Jan to March 2026 (Q4)."Excise duty36379700000Other Expenses6347400000Excise duty149707300000Other Expenses2001470000071375500000345510000010630000003412000001184000008486000001566700000101000002425400000258400000189450000079974800000814858000000235040000090504000003517300000236300000288430000018038700000302310000010254760000014731900000197254300000148910000010651110000010800020000010800020000032484000001206000003369000000114900000939380000041140000001699170000016263400000742000003882160000038895800000703690000062196100000449770000052143000007190810000035430000089254100000197254300000Notes to Standalone Financial Results: <BR> <BR> 1. The above results have been reviewed and recommended by the Audit Committee and approved by the Board of Directors at the respective meetings held on 24™ April 2026. <BR> 2. The Financial Results have been subjected to audit as required under regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015 for the quarter and year ended 31* March, 2026 and they have issued unmodified opinion. <BR> 3. The Company hereby declares that the Auditors have issued Audit Report for Standalone Financial Statementwisth unmodified opinion for the year ended 31st March 2026. <BR> 4. The Audited Accounts are subject to supplementary audit by the Comptroller and Auditor General of India under section 143(6) (a) of Companies Act, 2013. <BR> 5. The Board of Directors has recommended a preference dividend at the rate of 6.65% on the outstanding preference shares up to the date of their redemption on September 23, 2025, amounting to % 15.94 Crore for the year, and a final equity dividend of % 54.00 per equity share (Face value of % 10.00 per share) , subject to the approval of the members of the Company in Annual General Meeting. This is in addition to the interim equity dividend of % 8.00 per equity share declared by the company during the year. <BR> 6. The Company operates only in one segment, Petroleum Sector. Accordingly, reporting is done on a single segment basis. <BR> 7. Average Gross Refining Margin for the period April — Mar’ 2026 is US$ 9.28 per bbl ( April — Mar '2025: US$ 4.22 per bbl) <BR> 8. Non convertible redeemable Debentures outstanding of % 810 crore were redeemed in July 2025 and there are no other listed NCD outstanding as on reporting date. Accordingly, the provisions of Regulation 52 of the SEBI (LODR) are not applicable. Further, few key financial ratios have been disclosed for better analysis of the financial results. <BR> 9. Figures for the previous periods have been re-grouped wherever necessary. <BR> 10.The above results are available on the websites of NSE and BSE at www.nseindia.com and www.bseindia.com respectively and on the Company's website at www.cpcl.co.in <BR> 11.Statement of Cash Flows is prepared using Indirect method as per Indian Accounting Standard-7 Statement of cash flows. <BR> 12.The Statement of Cash Flows does not include investment in CBRPL amountiton g RS 84.75 Crore acquired during the year ,being a non-cash transaction arising from the conversion of assets previously classified as “held for transfer”, in accordance with Ind AS 7.Other Financial Assets10100000Advance for Capital Expenditure66400000Deferred Expenses893200000Other Assets934900000Investments854100000(vi) Other Financial Assets2030200000Advances531400000Claims receivable2265400000GST ITC Recovarable128000000Balance with Custome.Port Trust and Excise Authorities29800000Gold/Other Precious Metals700000Deferred Expenses67800000Other Assets0Lease liabilities59800000Other financial liabilities60800000Deferred Income64100000Government Grants4049900000Lease liabilities70000000Other financial liabilities6966900000Statutory Liabilities3224100000Advances from Customers890500000Deferred Income3000000Government Grants3801000001200700000-16613600000-2115900000000000987170000000060572000000-7000000000029230000027880000000000905000000-208750000039128700000000967910000002944960000000086720000000003150000090306000000000000000000000029230000027490000001400000-92977000000000000046295000001563480000001935900000000-1294120000072107000000721070000018397000009050400000Amount of items that will not be reclassified to profit and loss-324600000-324600000Amount of items that will not be reclassified to profit and loss-73600000-73600000-83300000-18900000Amount of items that will be reclassified to profit and loss-17000000-17000000Amount of items that will be reclassified to profit and 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