5447822026-01-012026-03-315447822026-03-315447822025-03-315447822025-04-012026-03-315447822026-01-012026-03-31in-capmkt:OtherExpenses1Member5447822026-01-012026-03-31in-capmkt:OtherExpenses2Member5447822025-04-012026-03-31in-capmkt:OtherExpenses1Member5447822025-04-012026-03-31in-capmkt:OtherExpenses2Member5447822026-03-31OtherNoncurrentFinancialAssetsDomain15447822026-03-31OtherNoncurrentFinancialAssetsDomain25447822026-03-31OtherNoncurrentFinancialAssetsDomain35447822026-03-31OtherNoncurrentFinancialAssetsDomain45447822026-03-31OtherNoncurrentFinancialAssetsDomain55447822026-03-31OtherNoncurrentAssetsDomain15447822026-03-31OtherNoncurrentAssetsDomain25447822026-03-31OtherNoncurrentAssetsDomain35447822026-03-31OtherNoncurrentAssetsDomain45447822026-03-31OtherNoncurrentAssetsDomain55447822026-03-31OtherCurrentFinancialAssetsDomain15447822026-03-31OtherCurrentFinancialAssetsDomain25447822026-03-31OtherCurrentAssetsDomain15447822026-03-31OtherNoncurrentFinancialLiabilitiesDomain15447822026-03-31OtherCurrentFinancialLiabilitiesDomain15447822026-03-31OtherCurrentFinancialLiabilitiesDomain25447822026-03-31OtherCurrentFinancialLiabilitiesDomain35447822026-03-31OtherCurrentFinancialLiabilitiesDomain45447822026-03-31OtherCurrentLiabilitiesDomain15447822026-01-012026-03-31in-capmkt:ReportableSegments1Member5447822026-01-012026-03-31in-capmkt:ReportableSegments2Member5447822026-01-012026-03-31in-capmkt:ReportableSegments3Member5447822025-04-012026-03-31in-capmkt:ReportableSegments1Member5447822025-04-012026-03-31in-capmkt:ReportableSegments2Member5447822025-04-012026-03-31in-capmkt:ReportableSegments3Member5447822026-01-012026-03-31in-capmkt:ReportableSegments1Member5447822026-01-012026-03-31in-capmkt:ReportableSegments2Member5447822026-01-012026-03-31in-capmkt:ReportableSegments3Member5447822025-04-012026-03-31in-capmkt:ReportableSegments1Member5447822025-04-012026-03-31in-capmkt:ReportableSegments2Member5447822025-04-012026-03-31in-capmkt:ReportableSegments3Member5447822026-01-012026-03-31in-capmkt:ReportableSegments1Member5447822026-03-31in-capmkt:ReportableSegments1Member5447822026-01-012026-03-31in-capmkt:ReportableSegments2Member5447822026-03-31in-capmkt:ReportableSegments2Member5447822026-01-012026-03-31in-capmkt:ReportableSegments3Member5447822026-03-31in-capmkt:ReportableSegments3Member5447822026-01-012026-03-31in-capmkt:ReportableSegments1Member5447822026-03-31in-capmkt:ReportableSegments1Member5447822026-01-012026-03-31in-capmkt:ReportableSegments2Member5447822026-03-31in-capmkt:ReportableSegments2Member5447822026-01-012026-03-31in-capmkt:ReportableSegments3Member5447822026-03-31in-capmkt:ReportableSegments3Member5447822026-01-012026-03-31AuditorDomain1iso4217:INRxbrli:pureiso4217:INRxbrli:shares544782VOGLNOTLISTEDINE704J01044Vedanta Oil And Gas LimitedMain BoardEquity2025-04-012026-03-312026-04-28INRCroresQuarterlyFourth quarterMulti segment2026-04-2815:01:002026-04-2817:20:00trueCash Flow IndirectDeclaration of unmodified opinionfalsefalseNANAfalsetrue2026-05-01https://www.vedantaoilandgas.com/corporate-governance/falsefalsesince the entity is being listed on stock exchanges on 15 June 2026, prior to that company had no debt securities, hence not applicable. 2026-01-012026-03-31AuditedStandalone67690000028900000705800000349200000-4160000042820000032300000138000000743000002242000001204600000-4988000000-4988000000000-4988000000000-4988000000-498800000467000002-21.31-21.3100-21.31-21.31-0.0013-0.002-0.0361The Board of Directors of the Company at its meeting held on October 13, 2023 had approved, subject to necessary approvals, a Scheme of Arrangement amongst Vedanta Limited, Vedanta Aluminium Metal Limited, Malco Energy Limited, Vedanta Iron and Steel Limited, the Company and their respective shareholders and creditors under Sections 230 to 232 and other applicable provisions of the Companies Act, 2013. <BR> <BR> The Scheme, inter alia, provides for the reorganisation and demerger of certain businesses of Vedanta Limited into separate resulting entities with the objective of creating independent sector-focused listed companies. Pursuant to the Scheme, Oil & Gas Undertaking (represented by the Oil and Gas segment) of the Vedanta Limited is proposed to be part of the MALCO Energy Limited focused on the Oil & Gas business, subject to the terms and conditions of the Scheme. <BR> <BR> The Scheme has been approved by the Hon’ble National Company Law Tribunal on December 16, 2025. <BR> <BR> The Board of Directors, at its meeting held on April 20, 2026 has inter alia, approved to make the Scheme effective on May 01, 2026 and the impact of the demerger would be given on the date of effectiveness of the Scheme. <BR> <BR> The Board of Directors of MALCO Energy Limited, at its meeting held on March 31, 2026, approved the Company’s decision to divest all its existing business undertakings as part of overall Vedanta group restructuring, involving: <BR> <BR> (i) the simultaneous transfer of the Company’s existingbusiness undertakings, namely the Nickel (Nicomet) undertakingand Power undertaking, together with the equity investment in Fujairah Gold FZC, to Vedanta Limited and transfer of GNRE Coke undertaking to Vedanta Iron and Steel Limited <BR> (ii) the simultaneous vesting of the Oil & Gas undertaking of Vedanta Limited into MALCO Energy Limited (“the Company”). <BR> The Board has approved that the above transactions are inter-dependent and shall be implemented simultaneously, with neither transaction being capable of being effected independently of the other. <BR> <BR> As at March 31, 2026, the Company has assessed that it is committed to the overall group restructuringThe aforesaid business undertakings are available for transfer upon the Scheme becoming effective, and there is no intention to withdraw from or significantly modify the approved plan. <BR> Based on this assessment, management has concluded that the criteria specified in Ind AS 105 – "Non-current Assets Held for Sale and Discontinued Operations" are satisfied as at March 31, 2026. Accordingly, the Nickel (Nicomet), GNRE Coke and Power undertakings and the equity investment in Fujairah Gold FZC have been classified as disposal groups held for sale and the related results have been presented as discontinued operations. <BR> <BR> In view of the inter-dependent nature of the transactions and the approved Scheme, the Company does not have any operations that are expected to continue independently in their present form, pending effectiveness of the demerger of the Oil and Gas Undertaking of Vedanta into the Company with effect from May 01, 2026. pending effectiveness of the Scheme. Consequently, the Statement of Profit and Loss for the year ended March 31, 2026, reflects results entirely from discontinued operations. Comparative information for the previous period has been re-presented accordingly. <BR> <BR> As substantially all assets and liabilities of the Company relate to the discontinued operations, assets and liabilities pertaining to such operations have been presented in the Balance Sheet under “Disposal Group classified as held for sale” and “Liabilities directly associated with Disposal Group held for sale”, in accordance with Ind AS 105. Detailed information relating to the major classes of assets and liabilities, results and cash flows of the discontinued operations has been provided in this note. <BR> <BR> On April 20, 2026, the Board of Directors of the MALCO Energy Limited has approved following transactions (“Pre-Scheme Transactions”) as <BR> part of the proposed reorganisation of Vedanta Limited and its subsidiaries. The Pre-Scheme transactions are intended to realign the Company’s businesses and investments in accordance with the proposed vertical structure and primarily comprise: <BR> <BR> (i) transfer of the Company’s Power undertaking to Vedanta Limited (“VEDL”); <BR> (ii) transfer of the Company’s GNRE undertaking to Vedanta Iron and Steel Limited (“VISL”); <BR> (iii) transfer of the Company’s Nicomet undertaking to VEDL; and <BR> (iv) transfer of the Company’s investment in Fujairah Gold FZC to VEDL for a nominal consideration, based on applicable valuation norms. <BR> <BR> The above transactions are expected to be completed on or before April 30, 2026, subject to execution of definitive agreements and requisite <BR> approvals. <BR> <BR> These matters have been assessed as non-adjusting events after the reporting period in accordance with Ind AS 10 – Events after the <BR> Reporting Period, as the conditions underlying these transactions did not exist as at March 31, 2026. Accordingly, no adjustments have been <BR> made in these financial statements. <BR> <BR> The Company expects that the execution of these transactions will result in recognition of gains and losses in the statement of profit and loss in the period of completion. The financial impact of the overall Pre-Scheme Transactions cannot be reliably estimated as at the date of approval of these financial statements, having regard to the fact that the transactions are yet to be consummated and remain subject to finalisation of terms and conditions.2025-04-012026-03-31AuditedStandalone365940000013830000037977000001856700000105510000056500000012800000056620000045430000010775000005702800000-19051000000-19051000000000-19051000000000-19051000000-1905100000467000002-4788600000-81.53-81.5300-81.53-81.53-0.0116-0.0015-0.0156Increase due to increase in negative balance of other equityThe Ratio has increased due to new debt taken during the current year.Decrease in ratio due to new loan has been taken during the year so interest cost has been increased during the yearPower & Fuel24200000Other Expenses200000000Power & Fuel92500000Other Expenses985000000283910000079300000002335000000000004960000049600000086240000040639000005983000000686000009140000064000000620000002284000000893300000172000000000578390000046700000-4788600000-4741900000-474190000001410000014100000320000017300000682510000033500000257170000026052000005531000009983400000520400000470000010508500000105258000005783900000Other Financial Assets49600000-0-0-0-0Other non-current assets182000000Income tax asset (net)680400000-0-0-0Derivatives26000000Other Financial Assets36000000Other current assets893300000Lease Liability14100000Lease Liability9400000Operational Buyer Credit/ Supplier Credit236900000Derivatives4200000Other financial liabilities302600000Other current liabilities520400000Coke63900000Nickel611300000Power1700000Coke1037800000Nickel2557300000Power643000006769000003659400000006769000003659400000Coke-71300000Nickel-283600000Power-5900000Coke-349600000Nickel-967400000Power-21900000-360800000-1338900000138000000566200000-498800000-1905100000Coke1612100000Nickel2578300000Power1593500000578390000005783900000Coke4570900000Nickel4785500000Power11693000001052570000001052570000056620000014177000001420400000000000-292760000000045430000000000-900000033000000-500000005500000-962000000835600000-10695000000006070000000-167650000000000000100000834000001077000001072000000000000000000000310000000-79700000000016800000000279760000017263000005100000012450000000924900000-8313000000-83130000092270000091400000AuditedtrueS R B C & CO LLPtrue2029-02-28