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Due to non-availability of Independent Directors on the Board of the Parent Company, the Audit Committee of the Parent Company 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 30th October 2026. <br /> <br /> 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. <br /> <br /> 3. 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 Earning Per Share. <br /> <br /> 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 September 2026, the Parent Company had a cumulative net negative buffer of Rs.32,505.69 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 Parent 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 September 2026 aggregating to Rs.7,243.02 crores have been recognized as Revenue from Operations in the books of account of Parent Company and the cumulative net negative buffer has been reduced to that extent. <br /> <br /> 5. Figures relating to the previous periods have been regrouped wherever necessary to conform to the figures of the current period. <br /> 2026-04-012026-09-30UnauditedConsolidated549972450000011195100000551091960000033056353000001371997900000-20360360000055200500000422884000008837870000059189940000052517966000002591230000000259123000000449955000001396860000058964100000020015890000000013456400000213615300000-4318810000017042720000019777130000015844000000154689300000157379000001412124000001014.3614.360014.3614.360.00530.03990.083Excise Duty140724900000Impairment loss (including reversal of impairment loss) on Financial Assets3468100000Net loss on de-recognition of financial asset at amortised cost10900000Other expenses150519900000Excise Duty295982800000Impairment loss (including reversal of impairment loss) on Financial Assets4146400000Net loss on de-recognition of financial asset at amortised cost18000000Other expenses291752200000207578050000083436360000001040000041175200000318950000000255373900000360572600000047041700000220126000004296269000008465600000399392000003716630300000154778820000071340900000249695600000619160000030577900000877240000066416600000432995000000653000005768500000020385335000001644450000005771608300000137715600000219485840000023325740000007197610000024045501000006640271000000004225000000668252100000146639000002231465000000534414000009595039000007355743000001297310000071953590000073250900000051126520000019793485000002875453000001091462000003114300000002407183000000371300000033670582000005771608300000Other non-current financial assets22012600000Other non-current assets39939200000Other current financial assets66416600000Other current assets57685000000Other non-current financial liabilities4225000000Other non-current liabilities53441400000Other current financial liabilities511265200000Other current liabilities287545300000Petroleum Products2459956400000Petrochemicals100413400000Gas167553300000Other Business Activities14323100000Petroleum Products5101962500000Petrochemicals195582800000Gas312368200000Other Business Activities34801900000274224620000056447154000006185240000014499090000026803938000005499724500000Petroleum Products276268200000Petrochemicals5284000000Gas12376700000Other Business Activities3757200000Petroleum Products259218000000Petrochemicals7452500000Gas17637200000Other Business Activities100029000002976861000002943106000002499310000042288400000-9212300000-20557200000281905300000272579400000Petroleum Products4189994200000Petrochemicals474930400000Gas162909600000Other Business Activities16733420000049951684000007764399000005771608300000Petroleum Products1594470900000Petrochemicals36183200000Gas53917600000Other Business Activities18473700000170304540000016640128000003367058200000Notes: <br /> A. segment revenue comprises revenue from operations (inclusive of excise duty) and other operatiing revenues. <br /> B. other business activities segment of the group 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.42288400000-37650850000000-1197907000000000002308187000000883787000004146400000309840000000010125000001179400000896050000001035200000-1345640000000-163853000000-13858970000012053330000000018386600000010214670000000051221000000368570000000141680000011664270000000000000000001755390000028155000000013392200000831110000000-117068800000000000008628780000012484300000149915000001666670000039362400000002782900000-121392000000-12139200000183308000006191600000Amount of items that will not be reclassified to profit and loss-6238400000-6238400000Amount of items that will not be reclassified to profit and loss-54348100000-54348100000-908800000-8005000000Amount of items that will be reclassified to profit and loss586400000586400000Amount of items that will be reclassified to profit and loss40903000004090300000222100000935300000-4965300000-43188100000