Profit and loss account of HPCL:

PROFIT & LOSS MAR 20 MAR 19

ACCOUNT OF
HINDUSTAN
PETROLEUM
CORPORATION (in
Rs. Cr.)

  12 mths 12 mths

INCOME

REVENUE FROM 286,250.2 295,712.56

OPERATIONS 7
[GROSS]

Less: Excise/Sevice 18,650.52 21,731.64

Tax/Other Levies

REVENUE FROM 267,599.7 273,980.92

OPERATIONS [NET] 5

TOTAL OPERATING 268,766.4 275,214.67

REVENUES 1

Other Income 1,838.17 1,675.01

TOTAL REVENUE 270,604.5 276,889.68

8

EXPENSES

Cost Of Materials 59,750.69 69,631.27

Consumed

Operating And Direct 6,139.80 6,161.04

Expenses
Changes In Inventories -418.49 -2,166.52
Of FG,WIP And Stock-
In Trade

Employee Benefit 3,193.46 2,936.91

Expenses

Finance Costs 1,081.72 725.94

Depreciation And 3,304.39 3,012.61

Amortisation Expenses

Other Expenses 7,743.55 6,679.26

TOTAL EXPENSES 268,029.0 267,551.02

6

PROFIT/LOSS 2,575.52 9,338.66

BEFORE
EXCEPTIONAL,
EXTRAORDINARY
ITEMS AND TAX

Exceptional Items -1,002.93 0.00

PROFIT/LOSS 1,572.59 9,338.66

BEFORE TAX

TAX EXPENSES-
CONTINUED
OPERATIONS

Current Tax 166.95 2,727.65

Less: MAT Credit 0.00 0.00

Entitlement

Deferred Tax 316.50 561.95

Tax For Earlier Years -1,548.12 20.40

TOTAL TAX -1,064.67 3,310.00

EXPENSES

PROFIT/LOSS AFTER 2,637.26 6,028.66

TAX AND BEFORE
EXTRAORDINARY
ITEMS

PROFIT/LOSS FROM 2,637.26 6,028.66

CONTINUING
OPERATIONS

PROFIT/LOSS FOR 2,637.26 6,028.66

THE PERIOD

OTHER ADDITIONAL
INFORMATION

EARNINGS PER
SHARE

Basic EPS (Rs.) 17.31 39.56

Diluted EPS (Rs.) 17.31 39.56

VALUE OF
IMPORTED AND
INDIGENIOUS RAW
MATERIALS
STORES, SPARES
AND LOOSE TOOLS

Imported Raw 0.00 0.00

Materials

Indigenous Raw 0.00 0.00

Materials

STORES, SPARES
AND LOOSE TOOLS

Imported Stores And 0.00 0.00

Spares

Indigenous Stores And 0.00 0.00

Spares

DIVIDEND AND
DIVIDEND
PERCENTAGE

Equity Share Dividend 1,432.39 1,371.44

Tax On Dividend 294.43 281.90

Equity Dividend Rate 98.00 159.00

(%)

BALANCE SHEET OF HPCL:

BALANCE SHEET OF MAR 20 MAR 19

HINDUSTAN
PETROLEUM
CORPORATION (in Rs.
Cr.)

12 mths 12 mths

EQUITIES AND
LIABILITIES

SHAREHOLDER'S
FUNDS

Equity Share Capital 1,524.21 1,524.21

TOTAL SHARE CAPITAL 1,524.21 1,524.21

Reserves and Surplus 27,438.15 26,650.61

TOTAL RESERVES AND 27,438.15 26,650.61

SURPLUS

TOTAL 28,962.36 28,174.82

SHAREHOLDERS
FUNDS

NON-CURRENT
LIABILITIES
 Long Term Borrowings 22,287.17 11,317.22

Deferred Tax Liabilities 5,491.53 7,164.75

[Net]

Other Long Term 212.18 124.19

Liabilities

Long Term Provisions 50.20 55.30

TOTAL NON-CURRENT 28,041.08 18,661.46

LIABILITIES

CURRENT LIABILITIES

Short Term Borrowings 16,145.80 13,793.11

Trade Payables 11,295.22 18,876.70

Other Current Liabilities 26,617.93 22,072.88

Short Term Provisions 2,948.44 2,171.88

TOTAL CURRENT 57,007.39 56,914.57

LIABILITIES

TOTAL CAPITAL AND 114,010.8 103,750.8

LIABILITIES 3 5

ASSETS

NON-CURRENT ASSETS

Tangible Assets 47,746.94 40,523.20

Intangible Assets 543.47 456.11

Capital Work-In-Progress 17,143.69 9,495.89

Other Assets 0.00 0.00

FIXED ASSETS 65,434.10 50,475.20

Non-Current Investments 7,166.74 6,734.87

Deferred Tax Assets [Net] 0.00 0.00

Long Term Loans And 1,415.77 1,141.40

Advances

Other Non-Current Assets 2,701.65 2,206.62

TOTAL NON-CURRENT 76,718.26 60,558.09

ASSETS

CURRENT ASSETS

Current Investments 5,344.86 5,083.76

Inventories 19,141.19 20,193.42

Trade Receivables 3,922.72 5,652.64

Cash And Cash 113.15 95.61

Equivalents

Short Term Loans And 407.84 958.10

Advances

OtherCurrentAssets 8,362.81 11,209.23

TOTAL CURRENT 37,292.57 43,192.76

ASSETS

TOTAL ASSETS 114,010.8 103,750.8

3 5

OTHER ADDITIONAL
INFORMATION

CONTINGENT
LIABILITIES,
COMMITMENTS

Contingent Liabilities 27,526.49 26,263.28

CIF VALUE OF IMPORTS

Raw Materials 0.00 0.00

Stores, Spares And Loose 0.00 0.00

 Tools

Trade/Other Goods 0.00 0.00

Capital Goods 0.00 0.00

EXPENDITURE IN
FOREIGN EXCHANGE

Expenditure In Foreign 46,538.10 51,984.26

Currency

REMITTANCES IN
FOREIGN CURRENCIES
FOR DIVIDENDS

Dividend Remittance In -- --
Foreign Currency

EARNINGS IN FOREIGN
EXCHANGE

FOB Value Of Goods -- --

Other Earnings 8,405.14 5,287.95

BONUS DETAILS

Bonus Equity Share 1,449.63 1,449.63

Capital

NON-CURRENT
INVESTMENTS

Non-Current Investments 221.25 2,703.70

Quoted Market Value

Non-Current Investments 8.68 6,095.75

Unquoted Book Value

CURRENT
INVESTMENTS

Current Investments 5,344.86 5,083.76

Quoted Market Value
 Current Investments -- --
Unquoted Book Value

FINANCIAL RATIOS OF HPCL:

KEY FINANCIAL RATIOS MARCH2 MARCH 19

OF HINDUSTAN 0
PETROLEUM
CORPORATION (in Rs. Cr.)

PER SHARE RATIOS

Basic EPS (Rs.) 17.31 39.56

Diluted EPS (Rs.) 17.31 39.56

Cash EPS (Rs.) 38.98 59.32

Book Value 190.02 184.85

[ExclRevalReserve]/Share
(Rs.)

Book Value 190.02 184.85

[InclRevalReserve]/Share
(Rs.)

Dividend / Share(Rs.) 9.75 15.90

Revenue from 1,763.32 1,805.62
Operations/Share (Rs.)

PBDIT/Share (Rs.) 45.67 85.80

PBIT/Share (Rs.) 23.99 66.03

PBT/Share (Rs.) 10.32 61.27

Net Profit/Share (Rs.) 17.30 39.55

PROFITABILITY RATIOS

PBDIT Margin (%) 2.59 4.75

PBIT Margin (%) 1.36 3.65

PBT Margin (%) 0.58 3.39

Net Profit Margin (%) 0.98 2.19

Return on Networth / Equity 9.10 21.39

(%)

Return on Capital Employed 6.41 21.48

(%)

Return on Assets (%) 2.31 5.81

Total Debt/Equity (X) 1.33 0.89

Asset Turnover Ratio (%) 235.73 265.26

LIQUIDITY RATIOS

Current Ratio (X) 0.65 0.76

Quick Ratio (X) 0.32 0.40

Inventory Turnover Ratio (X) 14.04 13.63

Dividend Payout Ratio (NP) 54.31 22.74

(%)

Dividend Payout Ratio (CP) 24.10 15.16

(%)

Earnings Retention Ratio (%) 45.69 77.26

Cash Earnings Retention 75.90 84.84

Ratio (%)

VALUATION RATIOS

Enterprise Value (Cr.) 67,302.67 68,226.07

EV/Net Operating Revenue 0.25 0.25

(X)

EV/EBITDA (X) 9.67 5.22

MarketCap/Net Operating 0.11 0.16

Revenue (X)

Retention Ratios (%) 45.68 77.25

Price/BV (X) 1.00 1.53

Price/Net Operating 0.11 0.16

Revenue

Earnings Yield 0.09 0.14