5001042026-04-012026-06-305001042026-06-305001042026-04-012026-06-30in-capmkt:OtherExpenses1Member5001042026-04-012026-06-30in-capmkt:OtherExpenses2Member5001042026-04-012026-06-30in-capmkt:ReportableSegments1Member5001042026-04-012026-06-30in-capmkt:ReportableSegments2Member5001042026-04-012026-06-30in-capmkt:ReportableSegments1Member5001042026-04-012026-06-30in-capmkt:ReportableSegments2Member5001042026-04-012026-06-30in-capmkt:ReportableSegments1Member5001042026-06-30in-capmkt:ReportableSegments1Member5001042026-04-012026-06-30in-capmkt:ReportableSegments2Member5001042026-06-30in-capmkt:ReportableSegments2Member5001042026-04-012026-06-30in-capmkt:ReportableSegments1Member5001042026-06-30in-capmkt:ReportableSegments1Member5001042026-04-012026-06-30in-capmkt:ReportableSegments2Member5001042026-06-30in-capmkt:ReportableSegments2Member5001042026-04-012026-06-30ItemsThatWillNotBeReclassifiedToProfitAndLoss15001042026-04-012026-06-30ItemsThatWillBeReclassifiedToProfitAndLoss1iso4217:INRxbrli:pureiso4217:INRxbrli:shares500104HINDPETRONOTLISTEDINE094A01015Hindustan Petroleum Corporation LimitedMain BoardEquity2026-04-012027-03-312026-07-222026-07-13INRCroresQuarterlyFirst quarterMulti segment2026-07-2214:50:002026-07-2216:50:002026-04-012026-06-30UnauditedConsolidated145225110000061890000001458440100000635324500000919587700000-430546000007217500000818360000018777300000943990000001640435000000-1819949000000-1819949000000-59054000000-590540000000-122940900000000294200000-122646700000-5826100000-1284728000002127820000010-57.64000-57.6400.0143-0.019-0.16971. The Audit Committee has reviewed and recommended these results and the same have been subsequently approved by the Board of Directors in its meeting held on July 22, 2026. <br /> 2. The 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. The supplementary audit of the Consolidated Financial Statements for the year ended March 31, 2026 is being carried-out by the Comptroller and Auditor General of India (C&AG), pursuant to Section 143(6) of the Companies Act, 2013. <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. In the absence of any scheme/authorisation from GoI towards compensation, receivable and revenue to the extent of the 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, for the period April - June 2026, three equal monthly instalments aggregating to Rs. 1,980 Crore have been recognised, and included under 'Sale of Products'. <br /> The cumulative negative buffer (unrecognised) for the Corporation as on 30th June, 2026 is Rs. 16,405.92 Crore (31st March, 2026 : Rs. 12,798.67 Crore, & Rs. 13,042.56 Crore on 30th June, 2025). <br /> 5. Other Expenses for the period April - June, 2026, includes Rs. 15.16 Crore (April - June, 2025 : Rs. 73.35 Crore) towards loss on account of foreign currency transactions and translations. <br /> 6. The figures for the quarter ended 31st March, 2026 represent the difference between the audited figures in respect of full financial year and the unaudited figures of nine months ended 31st December, 2025. <br /> 7. Consolidated Segment-wise Revenue, Results, Assets and Liabilities : Refer Table <br /> 8. Additional Disclosures as per SEBI (Listing Obligation and Disclosure Requirements) Regulations, 2015: Refer Table <br /> 9. Previous period figures have been regrouped, wherever necessary <br /> Excise Duty46408600000Other expenses47990400000Downstream Petroleum1451274100000Others183720000014531113000008602000001452251100000Downstream Petroleum-177126500000Others-269000000-1773955000008183600000-3878400000-181700700000Downstream Petroleum2054974800000Others59535600000211451040000002114510400000Downstream Petroleum1550741400000Others34465300000158520670000001585206700000i. There are no reportable segments other than downstream petroleum, as per para 13 of Ind AS 108 on Reporting of Operating Segments. <br /> ii. Segment Revenue comprises of the following: <br /> a) Turnover <br /> b) Subsidy / Grant from Government of India <br /> c) Other Operating Revenues <br /> iii. There are no geographical segments. <br /> Items that will not be reclassified to profit or loss (net of tax)-2427200000-24272000000Items that will be reclassified to profit or loss (net of tax )-3398900000-33989000000-5826100000