5001042026-07-012026-09-305001042026-09-305001042026-03-315001042026-04-012026-09-305001042026-07-012026-09-30in-capmkt:OtherExpenses1Member5001042026-07-012026-09-30in-capmkt:OtherExpenses2Member5001042026-04-012026-09-30in-capmkt:OtherExpenses1Member5001042026-04-012026-09-30in-capmkt:OtherExpenses2Member5001042026-09-30OtherNoncurrentFinancialAssetsDomain15001042026-09-30OtherNoncurrentAssetsDomain15001042026-09-30OtherCurrentFinancialAssetsDomain15001042026-09-30OtherCurrentAssetsDomain15001042026-09-30OtherNoncurrentFinancialLiabilitiesDomain15001042026-09-30OtherNoncurrentLiabilitiesDomain15001042026-09-30OtherCurrentFinancialLiabilitiesDomain15001042026-09-30OtherCurrentLiabilitiesDomain15001042026-07-012026-09-30in-capmkt:ReportableSegments1Member5001042026-07-012026-09-30in-capmkt:ReportableSegments2Member5001042026-04-012026-09-30in-capmkt:ReportableSegments1Member5001042026-04-012026-09-30in-capmkt:ReportableSegments2Member5001042026-07-012026-09-30in-capmkt:ReportableSegments1Member5001042026-07-012026-09-30in-capmkt:ReportableSegments2Member5001042026-04-012026-09-30in-capmkt:ReportableSegments1Member5001042026-04-012026-09-30in-capmkt:ReportableSegments2Member5001042026-07-012026-09-30in-capmkt:ReportableSegments1Member5001042026-09-30in-capmkt:ReportableSegments1Member5001042026-07-012026-09-30in-capmkt:ReportableSegments2Member5001042026-09-30in-capmkt:ReportableSegments2Member5001042026-07-012026-09-30in-capmkt:ReportableSegments1Member5001042026-09-30in-capmkt:ReportableSegments1Member5001042026-07-012026-09-30in-capmkt:ReportableSegments2Member5001042026-09-30in-capmkt:ReportableSegments2Member5001042026-07-012026-09-30ItemsThatWillNotBeReclassifiedToProfitAndLoss15001042026-04-012026-09-30ItemsThatWillNotBeReclassifiedToProfitAndLoss15001042026-07-012026-09-30ItemsThatWillBeReclassifiedToProfitAndLoss15001042026-04-012026-09-30ItemsThatWillBeReclassifiedToProfitAndLoss1iso4217:INRxbrli:pureiso4217:INRxbrli:shares500104HINDPETRONOTLISTEDINE094A01015Hindustan Petroleum Corporation LimitedMain BoardEquity2026-04-012027-03-312026-10-222026-10-12INRCroresQuarterlySecond quarterMulti segment2026-10-2214:30:002026-10-2216:40:00trueCash Flow IndirectNot applicable2026-07-012026-09-30UnauditedConsolidated139113500000046190000001395754000000455728400000746958800000-9377000000711130000012592300000190359000001002306000001332280300000634737000000634737000003000003194880000031949100000031524600000000472760000036252200000288120000039133400000212782000001017.0417.040017.0417.040.01310.04210.07321. 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 October 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 Comptroller and Auditor General of India (C&AG) had conducted a supplementary audit of the Consolidated Financial Statements for the year ended March 31, 2026 under the Companies Act, 2013. C&AG has stated that on the basis of their audit, nothing significant has come to their knowledge which would give rise to any comment upon or supplement to Statutory Auditors' report for the year ended March 31, 2026. <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 - September 2026, six equal monthly instalments aggregating to Rs. 3,960 Crore have been recognised, and included under 'Sale of Products'. <br /> The cumulative negative buffer (unrecognised) for the Corporation as on 30th September, 2026 is Rs. 18,048.82 Crore (31st March, 2026 : Rs. 12,798.67 Crore, & Rs. 14,240.64 Crore on 30th September, 2025). <br /> 5. Other Expenses for the period April - September, 2026, includes Rs. 312.81 Crore (April - September, 2025 : Rs. 799.38 Crore) towards loss on account of foreign currency transactions and translations. <br /> 6. Statement of Consolidated Assets and Liabilities as on September 30, 2026: Refer Table <br /> 7. Consolidated Statement of Cash Flows for the period ended September 30, 2026: Refer Table <br /> 8. Consolidated Segment-wise Revenue, Results, Assets and Liabilities: Refer Table <br /> 9. Additional Disclosures as per SEBI (Listing Obligation and Disclosure Requirements) Regulations, 2015: Refer Table <br /> 10. Previous period figures have been regrouped, wherever necessary. <br /> 2026-04-012026-09-30UnauditedConsolidated284338610000010808000000285419410000010910529000001666546500000-524316000001432880000020775900000378132000001946296000002972715300000-1185212000000-118521200000300000-27105200000-271049000000-914163000000005021800000-86394500000-2944900000-893394000002127820000010-40.6-40.600-40.6-40.60.0131-0.0042-0.0241Excise Duty47064000000Other expenses53166600000Excise Duty93472600000Other expenses101157000000988049200000805214000000304920000012477900000155000000270245900000190352000005190210000012683900000836212000000286770000001466657300000454641100000312286000001005419000001036800000458740000013865000005830540000019708660000019721700000671449400000395000002138146200000212821000005056020000005268841000005268841000003292267000004516000000037438670000022824000005274520000010144500000439558800000359325600000120028000003598171000003718199000002874873000001018632800000116535500000342296000002305400000117170330000016112621000002138146200000Other non-current financial assets12683900000Other non-current assets28677000000Other current financial assets58305400000Other current assets19721700000Other non-current financial liabilities45160000000Other non-current liabilities10144500000Other current financial liabilities287487300000Other current liabilities116535500000Downstream Petroleum1392990100000Others842300000Downstream Petroleum2844264200000Others2679500000139383240000028469437000002697400000355760000013911350000002843386100000Downstream Petroleum73390000000Others-697400000Downstream Petroleum-103736500000Others-96640000072692600000-1047029000001259230000020775900000-8101000000-1197940000068201300000-113499400000Downstream Petroleum2078392500000Others59753700000213814620000002138146200000Downstream Petroleum1575884500000Others3537760000016112621000000161126210000020775900000-59053100000-272620000000-2902050000000009821760000000037813200000-398500000-85800000000025928000004010000011373000000-167500000000657800000042120300000-7640090000000016484000000-780493000000000000097680000041823400000-23600000905400000000000000028500000219000000080000000009121800000114030000000-336520000000000000026374450000040849100000277430000040893700000220724000000015715500000045453700000045453700000-47699900000-2246200000Items that will not be reclassified to profit or loss (net of tax)675800000675800000Items that will not be reclassified to profit or loss (net of tax)-1751400000-175140000000Items that will be reclassified to profit or loss (net of tax )22054000002205400000Items that will be reclassified to profit or loss (net of tax )-1193500000-1193500000002881200000-2944900000