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Oil Corporation LimitedMain BoardEquity2025-04-012026-03-312026-05-182026-05-04INRCroresHalf YearlyYearlyMulti segment2026-05-1816:00:002026-05-1821:30:00trueCash Flow IndirectDeclaration of unmodified opiniontruetrueNANAfalsetrue2026-03-13https://iocl.com/download/RPT_Policy.pdffalsefalseNIL as there is no default in the payment of outstanding Loans / revolving facilities, Unlisted debt securities.of outstanding Loans / revolving facilities, Unlisted debt securities.2025-10-012026-03-31AuditedStandalone2328553300000162989000002344852200000974412800000681187700000-109330000002270460000018492700000517381000004540256000002191628500000153223700000015322370000044014300000-4565700000394486000000113775100000000011377510000032998900000146774000000141212400000108.268.26008.268.260.00540.02220.1033Notes to Standalone Financial Results: <BR> <BR> 1. Due to non-availability of Independent Directors on the Board of the Company, the Audit Committee has been discontinued with effect from 28th March 2026. In view thereof, the Financial Results have been reviewed and approved by the Board of Directors in its meeting held on 18th May 2026. <BR> <BR> 2. The Financial Results have been audited 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. The Statutory Auditors have issued Audit Report for Standalone Financial Statements with unmodified opinion for the year ended 31st March 2026. <BR> <BR> 4. The Board of Directors have recommended the final dividend of Rs.1.25 per equity share (face value: Rs.10/- per equity share) in this meeting for FY 2025-26 subject to approval by the members of the Company in the Annual General Meeting. <BR> <BR> 5. The Ministry of Petroleum and Natural Gas (MoPNG), vide letter dated 30.04.2020 had conveyed to Oil Marketing Companies (OMCs) that where Market Determined Price (MDP) of LPG cylinders is less than its Effective Cost to Customer (ECC), the OMCs will retain the difference in a separate buffer account for future adjustment. However, as on 31st March 2026, the Company had a cumulative net negative buffer of Rs.23,101.56 crores (2025: Rs.19,926.09 crores). <BR> <BR> MoPNG, vide letters dated 3rd and 24th October 2025, has conveyed Government’s approval for compensation of Rs.14,486 crores to the 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. In accordance with the letters, instalment for the period from November-25 to March-26 aggregating to Rs.6,035.85 crores have been recognized as Revenue from Operations in the books of account and the cumulative net negative buffer has been reduced to that extent. <BR> <BR> 6. In the end of February 2026, conflict arose in Middle East region leading to supply uncertainties and resultant volatility in the price of crude oil and petroleum products in the international market. The profitability for the year 2025-26 was largely insulated from the impact of these developments due to inventory procured at normal prices before the conflict. <BR> <BR> 7. Inventories include 3 crude oil shipments valuing Rs.5,411.83 crores and 5 LPG shipments valuing Rs.618.64 crores, which were waiting in the Arab Gulf / Persian Gulf region as on 31st March 2026. These shipments were adequately covered through insurance, and all 5 LPG shipments have been received as on 18th May 2026. <BR> <BR> 8. During the year, the non-fossil / off-gas based fuel production facilities have been recognised as independent Cash Generating Units (CGUs) based on the prevailing market conditions and impairment loss of Rs.1,212.42 crores has been recognised against these CGUs during the quarter. <BR> <BR> 9. During the quarter, the Company has recognised an impairment loss of Rs.1,219.57 crores (2025: NIL) against investment in IndOil Global B.V, based on an independent valuation. <BR> <BR> 10. 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 rules have been recently notified, and no material liability is envisaged in this regard. <BR> <BR> 11. 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 were reversed during the relevant period in the previous year and the same was disclosed as an Exceptional Item. <BR> <BR> 12. The Equity Share Capital in the Statement of Assets and Liabilities excludes shares held under “IOC Shares Trust” of face value Rs.349.68 crore and the same is not considered as part of Paid-up Equity Shares for computing Earnings Per Share. <BR> <BR> <BR> 13. The figure for the quarter ended 31st March 2026 and 31st March 2025 represent the derived figures between the audited figures in respect of the Financial Year ended 31st March 2026 and 31st March 2025 as well as the published year-to-date reviewed figures up to 31st December 2025 and 31st December 2024 respectively, being the date of the end of the 3rd quarter of the respective Financial Year. <BR> <BR> 14. Figures relating to the previous periods have been regrouped wherever necessary to conform to the figures of the current period. <BR> 2025-04-012026-03-31AuditedStandalone88622441000004988310000089121272000003817905500000256981770000058995000000107889600000796902000001696482000001620336900000842428310000048784410000004878441000001175763000002243600000119819900000036802420000000003680242000002837220000039639640000014121240000010190772780000026.7226.720026.7226.720.00540.02390.0798Excise duty249721000000Impairment loss (including reversal of impairment loss) on Financial Assets18882200000Net loss on de-recognition of financial asset at amortised cost42400000other expenses185380000000Excise duty1020665400000Impairment loss (including reversal of impairment loss) on Financial Assets23611300000Net loss on de-recognition of financial asset at amortised cost56200000other expenses57600400000018789412000008257756000000035729600000251649000000064771130000003155410000042849000006835503000001338180000039830000000350237340000010748412000006099750000014229150000028141000002401600000542490000064602000000278531600000058087900000141146070000015171000000491535120000013771560000019077278000002045443400000204544340000060925780000000067811000006160389000008617600000189354200000047418800000861429500000616768200000151577000004990075000005141652000005720366000001702970000000196459100000998014000009247800000020084783000000028699078000004915351200000Other Financial Assets4284900000Other non-current assets39830000000Other financial assets64602000000Other current assets58087900000Other financial liabilities6781100000Other non-current liabilities47418800000Other financial liabilities572036600000Other current liabilities196459100000Petroleum Products2173633700000Petrochemicals80108000000Gas113772700000Other Business Activities4805000000Petroleum Products8305557600000Petrochemicals281020200000Gas445121500000Other Business Activities16990500000237231940000090486898000004376610000018644570000023285533000008862244100000Petroleum Products192187200000Petrochemicals12091300000Gas-11452600000Other Business Activities-1145000000Petroleum Products564615600000Petrochemicals10150200000Gas-2549100000Other Business Activities-5251600000191680900000566965100000184927000007969020000019964500000-569200000153223700000487844100000Petroleum Products3535465700000Petrochemicals452245700000Gas141257500000Other Business Activities2582050000041547894000007605618000004915351200000Petroleum Products1338198200000Petrochemicals28883400000Gas58093800000Other Business Activities9988600000143516400000014347438000002869907800000Notes: <BR> A. segment revenue comprises sales/income from operations (inclusive of excise duty) and other operatiing income. <BR> B. other business activities segment of the Company 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.79690200000-19089400000007235300000000000490639000000169648200000236113000001391070000000048256300000274010000001687990000006502700000000-9296800000032525150000081309560000000099109900000071398570000000366720000000058326000000011157400000264210900000000000000013580000000029670000010000000000274010000001703400000000-17661780000000000000121101500000407078100000316892000001376924000008182730000000-537185500000182400000018240000026317000002814100000Amount of items that will not be reclassified to profit and loss4302060000043020600000Amount of items that will not be reclassified to profit and loss383392000003833920000063391000005733100000Amount of items that will be reclassified to profit and loss-4852900000-4852900000Amount of items that will be reclassified to profit and loss-5414600000-5414600000-1170300000-11807000003299890000028372200000Indian Oil Corporation 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Limited******JV & AssociatesAny other transactionDirector Sitting Fees200000Nil10000000Indian Oil Corporation Limited******GSPL India Gasnet Limited******JV & AssociatesInterest received14700000Nil1000000100000Indian Oil Corporation Limited******GSPL India Gasnet Limited******JV & AssociatesInvestmentNil060062000006006200000Indian Oil Corporation Limited******GSPL India Gasnet Limited******JV & AssociatesLoan210000000Nil2100000000210000000Indian Oil Corporation Limited******GSPL India Gasnet Limited******JV & AssociatesPurchase of fixed assetsNil000Indian Oil Corporation Limited******GSPL India Gasnet Limited******JV & AssociatesPurchase of goods or services1309800000Nil000Indian Oil Corporation Limited******GSPL India Gasnet Limited******JV & AssociatesAny other transactionReceiving of Services3300000Nil7000002026-02-041000000-100000Indian Oil Corporation Limited******GSPL India Gasnet Limited******JV & AssociatesSale of goods or services1200000000Nil1258000000100000Indian Oil 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services1950000000Nil735600000129000000170200000Indian Oil Corporation Limited******Indian Oil Adani Ventures Limited******JV & AssociatesAny other transactionExpenses Paid/ (Recovered) (Net)1895500000Nil645000000-125600000-167000000Indian Oil Corporation Limited******Indian Oil Adani Ventures Limited******JV & AssociatesAny other transactionOther Operating Revenue/Other Income1300000Nil90000000Indian Oil Corporation Limited******Indian Oil Adani Ventures Limited******JV & AssociatesAny other transactionReceiving of ServicesNil000Indian Oil Corporation Limited******Indian Oil Adani Ventures Limited******JV & AssociatesInterest received12500000Nil39000005100000700000Indian Oil Corporation Limited******Indian Oil Adani Ventures Limited******JV & AssociatesInvestmentNil073996000007399600000Indian Oil Corporation Limited******Indian Oil Adani Ventures Limited******JV & AssociatesLoanNil01000000000Indian Oil Corporation Limited******Indian Oil Adani Ventures Limited******JV & AssociatesPurchase of fixed assets465000000Nil000Indian Oil Corporation Limited******Indian Oil Adani Ventures Limited******JV & AssociatesPurchase of goods or servicesNil0-700000-700000Indian Oil Corporation Limited******Indian Oil Adani Ventures Limited******JV & AssociatesSale of goods or services14500000Nil60000002026-02-04510000046000002000000Indian Oil Corporation Limited******Indian Oil Corporation Limited (Assam Oil Division) Employees Provident Fund******TrustAny other transactionPost Employee benefitsNil6770000013400000-13800000Indian Oil Corporation Limited******Indian Oil Petronas Private Limited******JV & AssociatesSale of goods or services65000000Nil29100000910000010900000Indian Oil Corporation Limited******Indian Synthetic Rubber Private Limited******JV & AssociatesAny other transactionOther Operating Revenue/Other Income1568900000Nil1012000002026-05-18725700000145800000101400000Indian Oil Corporation Limited******Indian Synthetic Rubber Private Limited******JV & AssociatesInvestmentNil022286000002228600000Indian Oil Corporation Limited******Indian Synthetic Rubber Private Limited******JV & AssociatesSale of goods or services7699900000Nil3687100000708500000771700000Indian Oil Corporation Limited******Indian Synthetic Rubber Private Limited******JV & AssociatesSale of goods or services13400000Nil670000017000001700000Indian Oil Corporation Limited******IndianOil Adani Gas Private Limited******JV & AssociatesAny other transactionDeposits taken600000Nil6000002026-05-18100000-2900000-2900000Indian Oil Corporation Limited******IndianOil Adani Gas Private Limited******JV & AssociatesAny other transactionOther Operating Revenue/Other Income156000000Nil721000004200000042200000Indian Oil Corporation Limited******IndianOil Adani Gas Private Limited******JV & AssociatesInvestmentNil5988500000718370000013172200000Indian Oil Corporation Limited******IndianOil Adani Gas Private Limited******JV & AssociatesPurchase of goods or services12367500000Nil6021000000-677300000-596900000Indian Oil Corporation Limited******IndianOil Adani Gas Private Limited******JV & AssociatesAny other transactionReceiving of Services13000000Nil000Indian Oil Corporation Limited******IndianOil Adani Gas Private Limited******JV & AssociatesSale of goods or services26000000Nil900000055000006300000Indian Oil Corporation Limited******IndianOil Adani Gas Private Limited******JV & AssociatesSale of goods or services2900000Nil8000002026-05-1820000000Indian Oil Corporation Limited******IndianOil Adani Gas Private Limited******JV & AssociatesSale of goods or services128500000Nil1900000023000001700000Indian Oil Corporation Limited******IndianOil Adani Gas Private Limited******JV & AssociatesPurchase of goods or services263500000Nil1635000002026-05-1852100000-7000000-4300000Indian Oil Corporation Limited******IndianOil (Mauritius) Limited******SubsidiaryAny other transactionExpenses Paid/ (Recovered) (Net)8000000Nil44000000-700000Indian Oil 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services3872500000Nil12225000002026-05-182712000000-473100000-832400000Indian Oil Corporation Limited******IndianOil Total Private Limited******JV & AssociatesSale of goods or services5263600000Nil317460000092500000228200000Indian Oil Corporation Limited******IndianOil Total Private Limited******JV & AssociatesSale of goods or services13500000Nil670000030000002800000Indian Oil Corporation Limited******Indofast Swap Energy Private Limited******JV & AssociatesInvestmentNil039501000003950100000Indian Oil Corporation Limited******Indofast Swap Energy Private Limited******JV & AssociatesSale of goods or services28900000Nil244000002026-05-18920000020000003300000Indian Oil Corporation Limited******IndOil Global B.V., Netherlands******SubsidiaryAny other transactionProvisions made/(write back) during the yearNil1219570000000Indian Oil Corporation Limited******IndOil Global B.V., Netherlands******SubsidiaryInvestmentNil05930840000047112700000Indian Oil Corporation Limited******IndOil Global B.V., Netherlands******SubsidiarySale of goods or services100000Nil10000000Indian Oil Corporation Limited******IndOil Montney Limited******Subsidiary of SubsidiaryAny other transactionFinancial Guarantee67053000000Nil622973000005472280000057685100000Indian Oil Corporation Limited******IndOil Montney Limited******Subsidiary of SubsidiaryAny other transactionManagement contracts including for deputation of employees9900000Nil490000058000004900000Indian Oil Corporation Limited******IndOil Montney Limited******Subsidiary of SubsidiaryAny other transactionOther than Financial GuaranteeNil02903170000031768300000Indian Oil Corporation Limited******IndOil Montney Limited******Subsidiary of SubsidiaryAny other transactionRendering of services430000000Nil271200000130100000399200000Indian Oil Corporation Limited******INDOIL Netherlands B.V.******JV & Associates of subsidiaryAny other transactionManagement contracts including for deputation of employeesNil08540000091200000Indian Oil Corporation 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Guarantee69600000000Nil01203650000019738600000Indian Oil Corporation Limited******IOC Global Capital Management IFSC Limited******SubsidiaryAny other transactionInterest expenses0Nil4007000000-28000000Indian Oil Corporation Limited******IOC Global Capital Management IFSC Limited******SubsidiaryAny other transactionLoan Taken0Nil0-16009700000-17099200000Indian Oil Corporation Limited******IOC Global Capital Management IFSC Limited******SubsidiaryAny other transactionOther Operating Revenue/Other Income174000000Nil209000001030000030700000Indian Oil Corporation Limited******IOC Global Capital Management IFSC Limited******SubsidiaryInvestmentNil066025000006602500000Indian Oil Corporation Limited******IOC Global Capital Management IFSC Limited******SubsidiarySale of goods or services500000Nil4000000400000Indian Oil Corporation Limited******IOC Global Capital Management IFSC Limited******SubsidiarySale of goods or services8000000Nil38000002026-05-1849000006000001100000Indian Oil Corporation 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other transactionProvisions made/(write back)Nil000Indian Oil Corporation Limited******IOCL (USA) INC.******SubsidiaryInvestmentNil033632000003363200000Indian Oil Corporation Limited******IOCL (USA) INC.******SubsidiarySale of goods or services200000Nil20000000Indian Oil Corporation Limited******IOCL Employees Group Gratuity Trust******TrustAny other transactionPost Employee benefitsNil29110000091900000501700000Indian Oil Corporation Limited******IOCL Employees Post Retirement Medical Benefit Fund******TrustAny other transactionPost Employee benefitsNil16350000001207700000706000000Indian Oil Corporation Limited******IOCL Employees Superannuation Benefit Fund******TrustAny other transactionPost Employee benefitsNil37240000048300000-1224400000Indian Oil Corporation Limited******IOCL Singapore Pte. Limited******SubsidiaryAny other transactionManagement contracts including for deputation of employees4000000Nil1300000700000700000Indian Oil Corporation Limited******IOCL Singapore Pte. Limited******SubsidiaryAny other transactionOther Operating Revenue/Other IncomeNil000Indian Oil Corporation Limited******IOCL Singapore Pte. Limited******SubsidiaryInvestmentNil09005340000090053400000Indian Oil Corporation Limited******IOCL Singapore Pte. Limited******SubsidiarySale of goods or services2884600000Nil1000002026-05-1843000000200000Indian Oil Corporation Limited******IOT Utkal Energy Services Ltd******Subsidiary of JV & AssociatesAny other transactionReceiving of services4296000000Nil2148000000-12425400000-11114300000Indian Oil Corporation Limited******IOT Utkal Energy Services Ltd******Subsidiary of JV & AssociatesAny other transactionExpenses Paid/ Recovered (Net)1147100000Nil134000002026-05-1863680000000Indian Oil Corporation Limited******Kochi Salem Pipeline Private Limited******JV & AssociatesAny other transactionExpenses Paid/ (Recovered) (Net)593000000Nil112300000-27000000-24600000Indian Oil Corporation Limited******Kochi Salem Pipeline Private Limited******JV & AssociatesInvestmentNil075013000007501300000Indian Oil Corporation Limited******Kochi Salem Pipeline Private Limited******JV & AssociatesSale of goods or services34600000Nil146000002026-05-183460000000Indian Oil Corporation Limited******Kochi Salem Pipeline Private Limited******JV & AssociatesSale of goods or services18500000Nil920000025000003800000Indian Oil Corporation Limited******Kochi Salem Pipeline Private Limited******JV & AssociatesSale of goods or services202100000Nil302000004030000056000000Indian Oil Corporation Limited******Lanka IOC PLC******SubsidiaryAny other transactionExpenses Paid/ (Recovered) (Net)11300000Nil1010000000Indian Oil Corporation Limited******Lanka IOC PLC******SubsidiaryAny other transactionOther Operating Revenue/Other IncomeNil000Indian Oil Corporation Limited******Lanka IOC PLC******SubsidiaryInvestmentNil019413000001941300000Indian Oil Corporation Limited******Lanka IOC PLC******SubsidiaryPurchase of goods or services223600000Nil000Indian Oil Corporation Limited******Lanka IOC PLC******SubsidiarySale of goods or services22430000000Nil12904500000453000003919600000Indian Oil Corporation Limited******LLC Bharat Energy Office******JV & Associates of subsidiaryAny other transactionReceiving of Services30400000Nil12800000-7400000-9200000Indian Oil Corporation Limited******LPG Equipment Research Centre (LERC)******JV & AssociatesSale of goods or services31000000Nil150000002026-05-181290000000Indian Oil Corporation Limited******LPG Equipment Research Centre (LERC)******Other Related Party of IOClAny other transactionExpenses Paid/ (Recovered) (Net)37200000Nil42000002026-05-1827400000172400000156600000Indian Oil Corporation Limited******Lubrizol India Private Limited******JV & AssociatesAny other transactionOther Operating Revenue/Other Income3000000Nil000Indian Oil Corporation Limited******Lubrizol India Private Limited******JV & AssociatesInvestmentNil0617100000617100000Indian Oil Corporation Limited******Lubrizol India Private Limited******JV & AssociatesPurchase of goods or services7400000000Nil2244800000-399600000-970400000Indian Oil Corporation Limited******Lubrizol India Private Limited******JV & AssociatesSale of goods or services1702000000Nil33220000010840000057600000Indian Oil Corporation Limited******IndianOil Upstream Ventures Limited******SubsidiaryInvestmentNil010000001000000Indian Oil Corporation Limited******Ms. Rashmi Govil******Whole Time DirectorsRemunerationNil390000000Indian Oil Corporation Limited******Mumbai Aviation Fuel Farm Facility Private Limited******JV & AssociatesAny other transactionExpenses Paid/ (Recovered) (Net)625200000Nil2514000002000002300000Indian Oil Corporation Limited******Mumbai Aviation Fuel Farm Facility Private Limited******JV & AssociatesAny other transactionOther Operating Revenue/Other IncomeNil000Indian Oil Corporation Limited******Mumbai Aviation Fuel Farm Facility Private Limited******JV & AssociatesInvestmentNil0529200000529200000Indian Oil Corporation Limited******Mumbai Aviation Fuel Farm Facility Private Limited******JV & AssociatesSale of goods or services1000000Nil8000002026-05-181000003000000Indian Oil Corporation Limited******NPCIL- IndianOil Nuclear Energy Corporation Limited******JV & AssociatesInvestmentNil026000002600000Indian Oil Corporation Limited******Paradeep Plastic Park******JV & AssociatesInvestmentNil0327200000327200000Indian Oil Corporation Limited******Petronet India Limited******JV & AssociatesInvestmentNil018000001800000Indian Oil Corporation Limited******Petronet LNG Limited******JV & AssociatesAny other transactionExpenses Paid/ (Recovered) (Net)300000Nil100000-1000000Indian Oil Corporation Limited******Petronet LNG Limited******JV & AssociatesAny other transactionOther Operating Revenue/Other Income77400000Nil13156000008800000200000Indian Oil Corporation Limited******Petronet LNG Limited******JV & AssociatesAny other transactionReceiving of Services5440000000Nil000Indian Oil Corporation Limited******Petronet LNG Limited******JV & AssociatesAny other transactionSale of goods or services105300000Nil000Indian Oil Corporation Limited******Petronet LNG Limited******JV & AssociatesInvestmentNil0987500000987500000Indian Oil Corporation Limited******Petronet LNG Limited******JV & AssociatesPurchase of goods or services184300600000Nil106000002026-05-1857339700000-7939800000-1729600000Indian Oil Corporation Limited******Petronet LNG Limited******JV & AssociatesPurchase of goods or servicesNil716900000-39300000-86900000Indian Oil Corporation Limited******Petronet VK Limited******JV & AssociatesAny other transactionOther Operating Revenue/Other Income0Nil02590000025900000Indian Oil Corporation Limited******Petronet VK Limited******JV & AssociatesAny other transactionOthersNil0867900000867900000Indian Oil Corporation Limited******Petronet VK Limited******JV & AssociatesInterest receivedNil0257600000257600000Indian Oil Corporation Limited******Petronet VK Limited******JV & AssociatesInvestmentNil0200000200000Indian Oil Corporation Limited******Ratnagiri Refinery & Petrochemicals Limited******JV & AssociatesInvestmentNil010000000001000000000Indian Oil Corporation Limited******Ratnagiri Refinery & Petrochemicals Limited******JV & AssociatesSale of goods or services49500000Nil1190000051000005100000Indian Oil Corporation Limited******Shri Alok Sharma******Whole Time DirectorsRemunerationNil1410000000Indian Oil Corporation Limited******Shri Anuj Jain******Whole Time DirectorsRemunerationNil36000006000005100000Indian Oil Corporation Limited******Shri Arvind Kumar******Whole Time DirectorsRemunerationNil69000003000000Indian Oil Corporation Limited******Shri Arvinder Singh Sahney******Whole Time DirectorsRemunerationNil3800000600000600000Indian Oil Corporation Limited******Shri Kamal Kumar Gwalani******Company SecretaryRemunerationNil370000019000001800000Indian Oil Corporation Limited******Shri Krishnan Sadagopan******Independent DirectorsAny other transactionSitting FeesNil50000000Indian Oil Corporation Limited******Shri N. Senthil Kumar******Whole Time DirectorsRemunerationNil130000000Indian Oil Corporation Limited******Shri Prasenjit Biswas******Independent DirectorsAny other transactionSitting FeesNil60000000Indian Oil Corporation Limited******Shri Suman Kumar******Whole Time DirectorsRemunerationNil32000001100000900000Indian Oil Corporation Limited******Shri V. Satish Kumar******Whole Time DirectorsRemunerationNil150000000Indian Oil Corporation Limited******Suntera Nigeria 205 Limited******JV & AssociatesLoanNil017798000001781000000Indian Oil Corporation Limited******Taas India PTE Limited******JV & Associates of subsidiaryAny other transactionManagement contracts including for deputation of employees29000000Nil1400000067000007200000Indian Oil Corporation Limited******Terra Clean Limited******SubsidiaryAny other transactionBusiness Support Services7300000Nil000Indian Oil Corporation Limited******Terra Clean Limited******SubsidiaryInvestmentNil0500000000500000000Indian Oil Corporation Limited******Terra Clean Limited******SubsidiarySale of goods or services8200000Nil3000002026-05-1882000000400000Indian Oil Corporation Limited******Terra Clean Limited******SubsidiarySale of goods or services62900000Nil189000002026-05-18360000001710000014700000Indian Oil Corporation Limited******The Indianoil Foundation******TrustAny other transactionExpenses Paid/ Recovered (Net)800000000Nil174300000553000006000000Indian Oil Corporation Limited******The Indianoil Foundation******TrustSale of goods or services37500000Nil1150000003000000Indian Oil Corporation Limited******Urja Bharat PTE Limited******JV & Associates of subsidiaryAny other transactionManagement contracts including for deputation of employees170700000Nil642000008760000035200000Indian Oil Corporation Limited******Urja Bharat PTE Limited******JV & Associates of subsidiaryAny other transactionOther than Financial GuaranteeNil048830000005120400000Indian Oil Corporation Limited******Urja Bharat PTE Limited******JV & Associates of subsidiaryAny other transactionReceiving of ServicesNil000Indian Oil Corporation Limited******Vankor India PTE Limited******JV & Associates of subsidiaryAny other transactionManagement contracts including for deputation of employees21700000Nil1010000048000005200000Indian Oil Corporation Limited******IOCL (Marketing Division) Employees Provident Fund******Employee Benefit TrustsAny other transactionContribution by employer to Employee Provident Fund Trust2750000000Nil1202900000-487100000-552500000Indian Oil Corporation Limited******Beximco IOC Petroleum & Energy Ltd******JV & Associates of subsidiaryPurchase of goods or services10000000Nil000Indian Oil Corporation Limited******Beximco IOC Petroleum & Energy Ltd******JV & Associates of subsidiarySale of goods or services190000000Nil000Indian Oil Corporation Limited******IOCL Singapore Pte. Limited******SubsidiaryAny other transactionExpenses Paid/ (Recovered) (Net)10000000Nil000Indian Oil Corporation Limited******IndianOil Adani Gas Private Limited******JV & AssociatesAny other transactionFinancial Guarantee1389100000Nil138910000001109200000Indian Oil Corporation Limited******IndianOil Adani Gas Private Limited******JV & AssociatesAny other transactionOther Operating Revenue/Other Income0Nil068000000Indian Oil Corporation Limited******IndianOil Adani Gas Private Limited******JV & AssociatesAny other transactionOther than Financial GuaranteeNil03472150000034721500000Indian Oil Corporation Limited******IndianOil Adani Gas Private Limited******JV & AssociatesAny other transactionRendering of services35900000Nil182000001030000010200000Indian Oil Corporation Limited******IndianOil Adani Gas Private Limited******JV & AssociatesPurchase of goods or services1200000000Nil96160000000Indian Oil Corporation Limited******IndianOil Adani Gas Private Limited******JV & AssociatesSale of goods or services5050000000Nil2410500000141200000138400000Indian Oil Corporation Limited******IndianOil Adani Gas Private Limited******JV & AssociatesAny other transactionSwapping of Gas7640000000Nil000Indian Oil Corporation Limited******IndianOil Upstream Ventures Limited******SubsidiaryInterest received145300000Nil7870000000Indian Oil Corporation Limited******IndianOil Upstream Ventures Limited******SubsidiaryLoan699800000Nil8670000017425000001859200000Indian Oil Corporation Limited******IndianOil Upstream Ventures Limited******SubsidiarySale of goods or services22000000Nil1120000017000003800000Indian Oil Corporation Limited******Indofast Swap Energy Private Limited******JV & AssociatesAny other transactionOther Operating Revenue/Other Income150100000Nil1501000002026-05-18722000000109000000Indian Oil Corporation Limited******Indofast Swap Energy Private Limited******JV & AssociatesAny other transactionFinancial Gurantees4810000000Nil15000000002026-05-18150000000000Indian Oil Corporation Limited******IOML Hulas Lube Private Limited******JV & Associates of subsidiaryPurchase of goods or services20000000Nil000Indian Oil Corporation Limited******IOML Hulas Lube Private Limited******JV & Associates of subsidiarySale of goods or services470000000Nil000Indian Oil Corporation Limited******IOCL Employees Group Gratuity Trust******TrustAny other transactionExpenses Paid/ Recovered (Net)830000000Nil29110000091900000501700000Indian Oil Corporation Limited******IOCL Employees Post Retirement Medical Benefit Fund******TrustAny other transactionExpenses Paid/ Recovered (Net)4450000000Nil16350000001207700000706000000Indian Oil Corporation Limited******IOCL (Refinery Division) Employees Provident Fund******TrustAny other transactionExpenses Paid/ Recovered (Net)3400000000Nil1430400000-110000000-312400000Indian Oil Corporation Limited******IOCL Employees Superannuation Benefit Fund******TrustAny other transactionExpenses Paid/ Recovered (Net)1500000000Nil37240000048300000-1224400000Indian Oil Corporation Limited******Indian Oil Corporation Limited (Assam Oil Division) Employees Provident Fund******TrustAny other transactionExpenses Paid/ Recovered (Net)202500000Nil6770000013400000-13800000Indian Oil Corporation Limited******Hindustan Urvarak & Rasayan Limited******JV & AssociatesSale of goods or services300000Nil3000002026-05-1830000000Indian Oil Corporation Limited******IAV Biogas Private Limited******JV & AssociatesAny other transactionReceiving of Services700000Nil7000002026-05-18000Indian Oil Corporation Limited******Shri Saumitra Priya Srivastava******Whole Time DirectorsRemunerationNil360000000Chennai Petroleum Corporation Limited******Cauvery Basin Refinery and Petrochemicals Limited******JV & AssociatesInvestment15000000000Nil0847500000847500000Chennai Petroleum Corporation Limited******CPCL Educational Trust******JV & AssociatesAny other transactionClaims Recoverable10000000Nil072000007200000Chennai Petroleum Corporation Limited******CPCL Employees Provident Fund******TrustAny other transactionPost Employee benefits281300000Nil1223000001980000021100000Chennai Petroleum Corporation Limited******CPCL Employees Superannuation Benefit Fund******TrustAny other transactionPost Employee benefits150000000Nil2590000004400000Chennai Petroleum Corporation Limited******Indian Additives Limited******JV & AssociatesAny other transactionConsultancy Services/Other IncomeNil29230000000Chennai Petroleum Corporation Limited******Indian Additives Limited******JV & AssociatesInvestmentNil0118300000118300000Chennai Petroleum Corporation Limited******Indian Additives Limited******JV & AssociatesSale of goods or services559100000Nil1800000100000700000Chennai Petroleum Corporation Limited******National Aromatics & Petrochemicals Corp. Limited******JV & AssociatesAny other transactionClaims RecoverableNil0226600000226600000Chennai Petroleum Corporation Limited******National Aromatics & Petrochemicals Corp. Limited******JV & AssociatesInvestmentNil0300000300000Chennai Petroleum Corporation Limited******Post Retirement Medical Benefit Trust******TrustAny other transactionPost Employee benefits120000000Nil5470000009700000IndianOil (Mauritius) Limited******IOC Middle East FZE******Wholly Owned Subsidiary of Indian OilPurchase of goods or servicesNil800000000IndianOil (Mauritius) Limited******IOML Hulas Lube Private Limited******JV & AssociatesInvestmentNil46600000150000032800000IndianOil (Mauritius) Limited******Mer Rouge Oil Storage terminal Ltd.******JV & AssociatesInvestmentNil0165100000175400000IndOil Global B.V., Netherlands******Falcon Oil & Gas B V******JV & AssociatesAny other transactionConsultancy Services/Other IncomeNil670000004600000IOC Global Capital Management IFSC Limited******IndianOil (Mauritius) Limited******Wholly Owned Subsidiary of Indian OilInterest paidNil180000000IOC Global Capital Management IFSC Limited******IndianOil (Mauritius) Limited******Wholly Owned Subsidiary of Indian OilInterest receivedNil000IOC Global Capital Management IFSC Limited******IndianOil (Mauritius) Limited******Wholly Owned Subsidiary of Indian OilLoanNil91350000000IOC Global Capital Management IFSC Limited******IndianOil (Mauritius) Limited******Wholly Owned Subsidiary of Indian OilLoanNil56490000000IOC Global Capital Management IFSC Limited******IOC Middle East FZE******Wholly Owned Subsidiary of Indian OilInterest paidNil41000000400000IOC Global Capital Management IFSC Limited******IOC Middle East FZE******Wholly Owned Subsidiary of Indian OilLoanNil2735000000293900000IOC Global Capital Management IFSC Limited******IOCL (USA) INC.******Wholly Owned Subsidiary of Indian OilInterest paidNil35300000038300000IOC Global Capital Management IFSC Limited******IOCL (USA) INC.******Wholly Owned Subsidiary of Indian OilLoanNil22112000001800000002569000000IOC Global Capital Management IFSC Limited******IOCL Singapore Pte. Limited******Wholly Owned Subsidiary of Indian OilInterest paidNil2824000000600000IOC Global Capital Management IFSC Limited******IOCL Singapore Pte. Limited******Wholly Owned Subsidiary of Indian OilLoanNil6332000000107459000005181500000IOC Global Capital Management IFSC Limited******Lanka IOC PLC******Wholly Owned Subsidiary of Indian OilInterest receivedNil900000001700000IOC Global Capital Management IFSC Limited******Lanka IOC PLC******Wholly Owned Subsidiary of Indian OilLoanNil347200000536200000189700000IOC Global Capital Management IFSC Limited******Sun Mobility PTE. Limited, Singapore******JV & AssociatesInvestmentNil066939000006399900000IOC Global Capital Management IFSC Limited******IndianOil Adani Gas Private Limited******JV & Associates of Parent CompanyInterest receivedNil40430000000IOC Global Capital Management IFSC Limited******IndianOil Adani Gas Private Limited******JV & Associates of Parent CompanyInvestmentNil13780000000013814700000IOC Global Capital Management IFSC Limited******Indofast Swap Energy Private Limited******JV & Associates of Parent CompanyAny other transactionLoan givenNil024186000002386400000IOC Global Capital Management IFSC Limited******Indofast Swap Energy Private Limited******JV & Associates of Parent CompanyInterest receivedNil7380000000IOC Global Capital Management IFSC Limited******Indian Synthetic Rubber Private Limited******JV & Associates of Parent CompanyAny other transactionLoan givenNil019672000001090900000IOC Global Capital Management IFSC Limited******Indian Synthetic Rubber Private Limited******JV & Associates of Parent CompanyInterest receivedNil2710000000IOC Global Capital Management IFSC Limited******IndianOil Total Private Limited******JV & Associates of Parent CompanyAny other transactionLoan givenNil1000000000100500000IOC Global Capital Management IFSC Limited******IndianOil Total Private Limited******JV & Associates of Parent CompanyInterest receivedNil180000000IOC Middle East FZE******Beximco IOC Petroleum & Energy Ltd******JV & AssociatesInvestmentNil03470000038500000IOCL Singapore Pte. Limited******LLC Bharat Energy Office******JV & AssociatesInvestmentNil085000009500000IOCL Singapore Pte. Limited******Taas India PTE Limited******JV & AssociatesInvestmentNil02828460000031381800000IOCL Singapore Pte. Limited******Urja Bharat PTE Limited******JV & AssociatesInvestmentNil9290000071761000009099900000IOCL Singapore Pte. Limited******Urja Bharat PTE Limited******JV & AssociatesSale of goods or servicesNil270000013000001400000IOCL Singapore Pte. Limited******Vankor India PTE Limited******JV & AssociatesInvestmentNil04119010000048457000000IOCL Sweden AB******INDOIL Netherlands B.V.******JV & AssociatesInvestmentNil4000000301900000357600000Lanka IOC PLC******Ceylon Petroleum Storage terminal Ltd.******JV & AssociatesAny other transactionExpenses Paid/ (Recovered) (Net)Nil56640000041100000127000000Lanka IOC PLC******Ceylon Petroleum Storage terminal Ltd.******JV & AssociatesAny other transactionOther Operating Revenue/Other IncomeNil1460000000Lanka IOC PLC******Ceylon Petroleum Storage terminal Ltd.******JV & AssociatesInvestmentNil012685000001323900000Lanka IOC PLC******Trinco Petroleum Terminal (Pvt.) Ltd.******JV & AssociatesInvestmentNil03960000041300000644932100000AuditedtrueM/s Khandelwal Jain & Cotrue2028-08-31M/s K G Somani & Co LLPtrue2028-06-30M/s M K P S & Associates LLPtrue2028-12-31M/s Komandoor & Co LLPtrue2027-09-30