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ItemsThatWillNotBeReclassifiedToProfitAndLoss1

5309652026-04-012026-06-30

ItemsThatWillBeReclassifiedToProfitAndLoss1

iso4217:INRxbrli:pureiso4217:INRxbrli:shares

530965

IOC

NOTLISTED

INE242A01010

Indian Oil Corporation Limited

Main Board

Equity

2026-04-01

2027-03-31

2026-07-31

2026-07-17

INR

Crores

Quarterly

First quarter

Multi segment

2026-07-31

15:00:00

2026-07-31

17:40:00

Not applicable

false

NIL as there is no default in the payment of outstanding Loans / revolving facilities, Unlisted debt securities.of outstanding Loans / revolving facilities, Unlisted debt securities.

2026-04-01

2026-06-30

Unaudited

Standalone

2759717700000

3851500000

2763569200000

1711359700000

948579400000

-209248900000

24369600000

16098200000

39964600000

265189600000

2796312200000

-32743000000

-2650300000

-3479000000

-6129300000

-26613700000

-38161000000

-64774700000

141212400000

-1.93

0.0071

0.0062

0.0123

Notes to Unaudited Standalone Financial Results: 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 31st July 2026. 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. 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. 4. 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 30th June 2026, the Company had a cumulative net negative buffer of Rs.29,729.95 crores. 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 April 2026 to June 2026 aggregating to Rs.3,621.51 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. 5. The comparative figures for the quarter ended 31st March 2026 represents the derived figures between the audited figures in respect of the financial year ended 31st March 2026 and the published year-to-date reviewed figures up to 31st December 2025. 6. Figures relating to the previous periods have been regrouped wherever necessary to conform to the figures of the current period.

Excise Duty

135363100000

Impairment loss (including reversal of impairment loss) on Financial Assets

682700000

Net loss on de-recognition of financial asset

7100000

Other expenses

129136700000

Petroleum Products

2597719300000

Petrochemicals

95169400000

Gas

144814900000

Other Business Activities

5152600000

2842856200000

83138500000

2759717700000

Petroleum Products

-28725600000

Petrochemicals

2168500000

Gas

5260500000

Other Business Activities

-24700000

-21321300000

16098200000

-4676500000

-32743000000

Petroleum Products

3796907500000

Petrochemicals

498864100000

Gas

148682600000

Other Business Activities

27307900000

4471762100000

715311000000

5187073100000

Petroleum Products

1352544000000

Petrochemicals

34789400000

Gas

81594100000

Other Business Activities

10490300000

1479417800000

1726986600000

3206404400000

Notes: A. segment revenue comprises sales/income from operations (inclusive of excise duty) and other operatiing income. B. other business activities segment of the Company comprises ; Oil & Gas Exploration activities, explosives and cryogenic business and wind mill and solar power generation. 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 loss

-47952200000

-7065900000

Amount of items that will be reclassified to profit and loss

3426100000

700800000

-38161000000