Summary of Key Information:
Reporting Period (Quarter/Year): Quarter and Half Year ended September 30, 2026
Nature of Filing / Announcement: Integrated Filing (Financial) with Limited Review Report
Audit Opinion:
Unmodified conclusion on the limited review of unaudited financial results.
Key Financial Highlights [₹ in Crore]:
Standalone Results:
Quarter Ended September 30, 2026:
- Revenue from Operations: ₹262,935.58 (compared to ₹202,992.34 in Q2 FY26 - 29.5% YoY increase)
- Total Income: ₹265,636.33
- Net Profit: ₹21,630.03 (compared to ₹7,610.45 in Q2 FY26 - 184.2% YoY increase)
- EPS: ₹15.71 (Basic and Diluted)
Half Year Ended September 30, 2026:
- Revenue from Operations: ₹538,907.35 (compared to ₹421,600.04 in H1 FY26 - 27.8% YoY increase)
- Total Income: ₹541,993.25
- Net Profit: ₹18,968.66 (compared to ₹13,299.05 in H1 FY26 - 42.6% YoY increase)
- EPS: ₹13.77 (Basic and Diluted)
Financial Position as of September 30, 2026:
- Paid-up Equity Share Capital: ₹14,121.24 crore (Face value ₹10 each)
- Other Equity excluding revaluation reserves: Not specified for period end, was ₹190,772.78 crore as of March 31, 2026
- Cash and Cash Equivalents: ₹90.39 crore (decreased from ₹281.41 crore as of March 31, 2026)
- Total Borrowings: ₹116,578.02 crore (Non-current: ₹52,218.77 crore, Current: ₹64,359.25 crore)
Consolidated Results:
Quarter Ended September 30, 2026:
- Revenue from Operations: ₹268,039.38
- Net Profit: ₹22,502.62
- Net Profit attributable to Equity holders of the Parent: ₹21,407.87
- EPS: ₹15.54 (Basic and Diluted)
Half Year Ended September 30, 2026:
- Revenue from Operations: ₹549,972.45
- Net Profit: ₹21,361.53
- Net Profit attributable to Equity holders of the Parent: ₹19,777.13
- EPS: ₹14.36 (Basic and Diluted)
Financial Position as of September 30, 2026:
- Paid-up Equity Share Capital: ₹14,121.24 crore
- Other Equity excluding revaluation reserves: Not specified for period end, was ₹205,745.99 crore as of March 31, 2026
- Cash and Cash Equivalents: ₹619.16 crore
- Total Borrowings: ₹128,058.02 crore (Non-current: ₹58,074.80 crore, Current: ₹69,983.22 crore)
Segment-wise Performance [₹ in Crore]:
Standalone Segment Revenue Q2 FY27:
- Petroleum Products: ₹241,877.01
- Petrochemicals: ₹10,041.34
- Gas: ₹16,755.33
- Other Business Activities: ₹447.14
Standalone Segment Results Q2 FY27 (Profit Before Tax, Interest income, Finance Costs, Dividend and Exceptional items):
- Petroleum Products: ₹24,935.01
- Petrochemicals: ₹528.40
- Gas: ₹1,237.67
- Other Business Activities: ₹275.29
Consolidated Segment Revenue Q2 FY27:
- Petroleum Products: ₹245,995.64
- Petrochemicals: ₹10,041.34
- Gas: ₹16,755.33
- Other Business Activities: ₹1,432.31
Consolidated Segment Results Q2 FY27 (Profit Before Tax, Interest income, Finance Costs, and Dividend):
- Petroleum Products: ₹27,626.82
- Petrochemicals: ₹528.40
- Gas: ₹1,237.67
- Other Business Activities: ₹375.72
Corporate Actions:
No dividend declarations, share splits, bonus issues, buybacks, or capital raising activities announced in this filing.
Other Significant Information:
- The Ministry of Petroleum and Natural Gas approved compensation of ₹14,486 crores to the company for under-recoveries on sale of domestic LPG up to March 31, 2026, to be disbursed in 12 equal monthly installments starting November 2025.
- For the period April 2026 to September 2026, installment aggregating to ₹7,243.02 crores has been recognized as Revenue from Operations.
- The cumulative net negative buffer for LPG under-recoveries was reduced to ₹32,505.69 crores as of September 30, 2026 after recognizing the compensation.
- The statement includes physical performance metrics showing domestic product sales of 23.977 MMT in Q2 FY27 and refinery throughput of 18.108 MMT in Q2 FY27.
Entities Included in Consolidation:
The consolidated results include 11 subsidiaries, 3 associates, and 25 joint ventures, including Chennai Petroleum Corporation Limited, IndianOil (Mauritius) Limited, Lanka IOC PLC, Petronet LNG Limited, and IndianOil Adani Ventures Limited among others.