Chennai Petroleum Corporation Limited — Quarter and year ended 31.03.2026
| Sl. No | Particulars | QUARTER ENDED | YEAR ENDED |
|---|---|---|---|
| 31.03.2026 Audited | 31.12.2025 Audited | ||
| A. | FINANCIAL | ||
| I | Revenue from Operations | 20455.29 | 19438.39 |
| II | Other Income | 20.85 | 29.01 |
| III | Total Income (I+II) | 20476.14 | 19467.40 |
| IV | Expenses | ||
| a) | Cost of materials consumed | 14803.34 | 13293.90 |
| b) | Purchase of stock-in-trade | 26.88 | – |
| c) | Changes in inventories (Finished goods and work-in-progress) (Increase) / decrease | (831.08) | 316.04 |
| d) | Excise duty | 3637.97 | 3755.22 |
| e) | Employee benefits expense | 147.40 | 173.10 |
| f) | Finance costs | 16.42 | 32.65 |
| g) | Depreciation and Amortisation expense | 150.07 | 157.28 |
| h) | Impairment on Property, Plant & Equipment / CWIP | – | – |
| i) | Other Expenses | 634.74 | 422.18 |
| Total Expenses (IV) | 18585.74 | 18150.37 | |
| V | Profit / (Loss) before exceptional items and tax (III – IV) | 1890.40 | 1317.03 |
| VI | Exceptional items – Income / ( Expenses) | – | – |
| VII | Profit / (Loss) before tax (V+VI) | 1890.40 | 1317.03 |
| VIII | Tax Expense | ||
| – Current Tax (including earlier years) | 467.87 | 347.78 | |
| – Deferred Tax | 22.83 | (17.97) | |
| IX | Profit / (Loss) for the period (VII – VIII) | 1399.70 | 987.22 |
| X | Other Comprehensive Income | ||
| A(i) | Items that will not be reclassified to profit or loss | (32.46) | 5.12 |
| A(ii) | Income Tax relating to items that will not be reclassified to profit or loss | 8.33 | (1.21) |
| B(i) | Items that will be reclassified to profit or loss | (1.70) | – |
| B(ii) | Income Tax relating to items that will be reclassified to profit or loss | 0.43 | – |
| XI | Total Comprehensive Income for the period (IX+X) | 1374.30 | 991.13 |
| XII | Paid-up Equity Share Capital (Face value ₹ 10/- each) | 148.91 | 148.91 |
| XIII | Other Equity excluding Revaluation Reserves | – | – |
| XIV | Earnings Per Share (₹) (not annualised) (Basic and Diluted) (Face value of ₹ 10/- each) | 94.00 | 66.30 |
| Particulars | As at 31.03.2026 Audited | As at 31.03.2025 Audited |
|---|---|---|
| A ASSETS | ||
| 1 Non-current assets | ||
| (a) Property, plant and equipment | 7,137.55 | 7,289.10 |
| (b) Capital work-in-progress | 345.51 | 208.04 |
| (c) Investment property | 10.63 | – |
| (d) Intangible assets | 34.12 | 35.88 |
| (e) Financial assets | ||
| (i) Investments | ||
| – Equity Investment in Joint Ventures and Associates | 11.84 | 11.84 |
| – Other Investments | 84.86 | 0.11 |
| (ii) Loans | 156.67 | 140.68 |
| (iii) Other Financial Assets | 1.01 | 0.63 |
| (f) Income tax assets (Net) | 25.84 | 57.45 |
| (g) Other non-current assets | 189.45 | 161.43 |
| Sub Total – Non-Current Assets | 7,997.48 | 7,905.16 |
| 2 Current assets | ||
| (a) Inventories | 8,148.58 | 6,493.10 |
| (b) Financial Assets | ||
| (i) Investments | 85.41 | – |
| (ii) Trade receivables | 235.04 | 194.75 |
| (iii) Cash and cash equivalents | 905.04 | 183.97 |
| (iv) Bank balances other than (ii) above | 351.73 | 191.32 |
| (v) Loans | 23.63 | 25.50 |
| (vi) Other Financial Assets | 203.02 | 132.74 |
| (c) Other current assets | 302.31 | 350.20 |
| Sub Total – Current Assets | 10,254.76 | 7,571.58 |
| 3 Assets included in disposal group held for transfer | 1,473.19 | 1,320.10 |
| Total Assets | 19,725.43 | 16,796.84 |
| B EQUITY AND LIABILITIES | ||
| 1 Equity | ||
| (a) Equity Share capital | 148.91 | 148.91 |
| (b) Other Equity | 10,651.11 | 7,789.59 |
| Sub Total – Equity | 10,800.02 | 7,938.50 |
| LIABILITIES | ||
| 2 Non-current liabilities | ||
| (a) Financial liabilities | ||
| (i) Borrowings | 324.84 | 158.12 |
| (ia) Lease liabilities | 5.98 | 8.95 |
| (ii) Other financial liabilities | 6.08 | 6.22 |
| (b) Provisions | 11.49 | 12.46 |
| (c) Deferred Tax Liabilities (Net) | 939.38 | 881.45 |
| (d) Other non current liabilities | 411.40 | 210.42 |
| Sub Total – Non-Current Liabilities | 1,699.17 | 1,277.62 |
| 3 Current liabilities | ||
| (a) Financial liabilities | ||
| (i) Borrowings | 1,626.34 | 2,942.32 |
| (ia) Lease liabilities | 7.00 | 8.04 |
| (ii) Trade Payables | ||
| – Total outstanding dues of micro enterprises and small enterprises | 7.42 | 10.33 |
| – Total outstanding dues of creditors other than micro enterprises and small enterprises | 3,882.16 | 3,153.98 |
| (iii) Other financial liabilities | 696.69 | 473.94 |
| (b) Other current liabilities | 449.77 | 463.93 |
| (c) Provisions | 521.43 | 513.20 |
| Sub Total – Current Liabilities | 7,190.81 | 7,565.74 |
| 4 Liability included in disposal group held for transfer | 35.43 | 14.98 |
| Total Equity and Liabilities | 19,725.43 | 16,796.84 |
| Particulars | YEAR ENDED 31.03.2026 Audited | YEAR ENDED 31.03.2025 Audited |
|---|---|---|
| A Cash Flow from Operating Activities | ||
| 1 Profit Before Tax | 4,121.62 | 208.10 |
| 2 Adjustments for : | ||
| Depreciation of property, plant and equipment / CWIP | 605.72 | 602.95 |
| Impairment losses / (gain) on property, plant and equipment / CWIP | – | 0.32 |
| Amortisation and impairment of intangible assets | 4.25 | 3.44 |
| Loss/(gain) on disposal of property, plant and equipments (net) | 15.19 | 21.96 |
| Amortisation of Government Grants | (18.27) | (8.39) |
| Provision for Stores (net) | 5.88 | 0.72 |
| Provision for Probable Contingencies (net) | 7.96 | 12.08 |
| Loss/(Profit) on sale of Investments (net) | (0.14) | – |
| Unclaimed / Unspent liabilities written back | (5.82) | (0.56) |
| Finance income | (27.88) | (17.42) |
| Finance costs | 120.07 | 244.52 |
| Dividend Income | (29.23) | (18.28) |
| 3 Operating Profit before Working Capital Changes (1+2) | 4,799.35 | 1,049.44 |
| 4 Change in Working Capital: | ||
| (Excluding Cash & Cash equivalents) | ||
| – Trade Receivables & Other receivables | (211.59) | 202.06 |
| – Inventories | (1,661.36) | 1,337.09 |
| – Trade and Other Payables | 987.17 | (1,223.83) |
| – Provisions | (0.70) | (20.65) |
| Change in Working Capital | (886.48) | 294.67 |
| 5 Cash Generated From Operations (3+4) | 3,912.87 | 1,344.11 |
| 6 Less : Taxes paid (Net) | 967.91 | (8.26) |
| 7 Net Cash Flow from Operating Activities (5-6) | 2,944.96 | 1,352.37 |
| B Cash Flow from Investing Activities: | ||
| Proceeds from sale of Property, plant and equipment / Transfer of Assets | 3.15 | 0.30 |
| Purchase of Property, plant and equipment & Intangible Assets & CWIP/ Assets held for transfer | (903.06) | (685.49) |
| Finance income | 27.49 | 17.42 |
| Dividend Income | 29.23 | 18.28 |
| Purchase of Investments | (86.72) | – |
| Proceeds from sale of Investments | 0.14 | – |
| Net Cash Generated/(Used) in Investing Activities: | (929.77) | (649.49) |
| C Net Cash Flow From Financing Activities: | ||
| Proceeds from Long-Term Borrowings | 393.97 | 370.40 |
| Repayments of Long-Term Borrowings (Including lease liabilities) | (1,343.73) | (838.29) |
| Proceeds from/(Repayments of) Short-Term Borrowings (Including lease liabilities) | 68.98 | 1,002.94 |
| Interest paid | (219.75) | (235.12) |
| Dividends paid | (193.59) | (819.01) |
| Net Cash Generated/(Used) from Financing Activities: | (1,294.12) | (519.08) |
| D Net Change in Cash & cash equivalents (A+B+C) | 721.07 | 183.80 |
| E – 1 Closing Cash & cash equivalents | 905.04 | 183.97 |
| E – 2 Opening Cash & cash equivalents | 183.97 | 0.17 |
| NET CHANGE IN CASH & CASH EQUIVALENTS (E 1- E 2) | 721.07 | 183.80 |
| S.No | Particulars | THREE MONTHS ENDED 31.03.2026 (Audited) | THREE MONTHS ENDED 31.12.2025 (Audited) | THREE MONTHS ENDED 31.03.2025 (Audited) | YEAR ENDED 31.03.2026 (Audited) | YEAR ENDED 31.03.2025 (Audited) |
|---|---|---|---|---|---|---|
| 1 | Debt Equity Ratio [{Non-Current Borrowings+ Current Borrowings)/ Total Equity] | 0.18 | 0.27 | 0.39 | 0.18 | 0.39 |
| 2 | Current Ratio (Times) [Current Assets/ (Current Liabilities-Current Borrowings)] | 1.43 | 1.20 | 1.00 | 1.43 | 1.00 |
| 3 | Total Debts to Total Assets (Times) [(Non-Current Borrowings+ Current Borrowings)/ Total Assets] | 0.10 | 0.14 | 0.18 | 0.10 | 0.18 |
| Sl. No | Particulars | QUARTER ENDED | YEAR ENDED |
|---|---|---|---|
| 31.03.2026 Audited | 31.12.2025 Audited | ||
| I | Revenue from Operations | 20455.29 | 19438.39 |