Audited Financial results for the quarter ended 30.06.20263 (Q1)

CS:01:100/26-27 23.07.2026 The Secretary, National Stock Exchange of India Limited BSE Ltd. Exchange Plaza, Phiroze Jeejeeboy Towers, 5th Floor, Plot No.C/1, 25th Floor, Dalal Street, G-Block, Bandra Kurla Complex, Mumbai-400 001 Bandra (E), Mumbai - 400 051 BSE SCRIP CODE: 500110 NSE TRADING SYMBOL: CHENNPETRO ISIN: INE178A01016 SUB.: INTEGRATED FILING (FINANCIALS) FOR THE QUARTER ENDED 30.06.2026 (Q1) Further to our letter of even No. CS: 01:100/26-27 dated 08.07.2026 intimating the date of the Board Meeting and pursuant to Regulation 33 of SEBI (Listing Obligations & Disclosure Requirements) Regulations, 2015, please find attached the Audited Financial Results (Standalone & Consolidated) for the quarter ended 30th June, 2026 duly recommended by the Audit Committee on 23.07.2026 and approved by the Board of Directors of the Company at the Board Meeting held on 23.07.2026. The following are attached herewith: 1. Approved Audited Standalone and Consolidated Financial Results along with Independent Auditor’s Report for the Quarter ended 30.06.2026. 2. CEO / CFO Certification as per Regulation 33 of SEBI (LODR) Regulations, 2015 (Standalone & Consolidated). 3. Statement on deviation or variation for proceeds of public issue, rights issue, preferential issue, qualified institutions placement etc: Not Applicable 4. Format for disclosing outstanding default on loans and debt securities: There is no default in the payment of outstanding Loans / revolving facilities, debt securities. 5. Statement of Deviation / Variation in Utilization of funds raised in respect of Non-Convertible Debentures as per Regulation 52(7) & 52(7A) of SEBI (LODR) Regulations, 2015 and Security Cover Certificate pursuant to Regulation 54(2) and 54(3) of SEBI (LODR) Regulations, 2015: Not Applicable as there is no outstanding listed Non-Convertible Debentures as on the reporting dates The Statutory Auditors of the Company have issued Audit Reports with Unmodified Opinion on the Standalone and Consolidated Financial Statements for the quarter ended 30.06.2026. The meeting of the Board of Directors commenced at 12:00 Hours and concluded at 13:00 Hours. The above is for your information and dissemination please. Thanking you, Yours faithfully, For Chennai Petroleum Corporation Limited Lalit Kumar Mohanty Encl.: a/a Company Secretary R.G.N. Price & Co. ‘Akshaya Shanti’ 1st Floor, 27, Anna Salai, C H A R T E R E D A C C O U N T A N T S Chennai - 600002 044 - 47873795 / 28413633 price@rgnprice.com Date: July 23, 2026 Independent Auditor’s Report on Audited Standalone Financial Results of Chennai Petroleum Corporation Limited for the quarter ended June 30, 2026 pursuant to the Regulation 33 of the Securities and Exchange Board of India (Listing Obligations and Disclosure Requirements) Regulations, 2015. The Board of Directors Chennai Petroleum Corporation Limited Chennai 1. Opinion We have audited the accompanying Standalone Quarterly Financial Results of Chennai Petroleum Corporation Limited (‘the Company’), for the quarter ended June 30, 2026 (‘the Statement’), attached herewith, being submitted by the Company pursuant to the requirement of Regulation 33 of the Securities Exchange Board of India (‘SEBI’) (Listing Obligations and Disclosure Requirements) Regulations, 2015, as amended (‘the Listing Regulations’) excluding the quantitative information relating to throughput disclosed in Serial No. B in the Statement and the disclosure regarding Average Gross Refinery Margin as stated in Note No. 5 to the Statement. In our opinion and to the best of our information and according to the explanations given to us, the Statement: a. is presented in accordance with the requirements of Regulation 33 of the Listing Regulations in this regard; and b. gives a true and fair view in conformity with the recognition and measurement principles laid down in the Indian Accounting Standards and other accounting principles generally accepted in India of the net profit and other comprehensive income and other financial information of the Company for the quarter ended June 30, 2026. Head Office: Simpson's Building, 861, Anna Salai, Chennai - 600002 Branches : Mumbai | Bengaluru | Kochi | Kollam | Kozhikode 2. Basis of Opinion We conducted our audit of the Statement in accordance with the Standards of Auditing (‘the (‘SAs’) specified under Section 143(10) of the Companies Act, 2013 (‘the Act’). Our responsibilities under those standards are further described in the Auditor’s Responsibilities for the Audit of the Statement section of our report. We are independent of the Company in accordance with the Code of Ethics issued by the Institute of Chartered Accountants of India (‘the ICAI’) together with the ethical requirements that are relevant to our audit of the standalone financial results under the provisions of the Act and the Rules thereunder, and we have fulfilled our other ethical responsibilities in accordance with these requirements and the Code of Ethics. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion. 3. Management’s Responsibilities for the Statement This Statement which is the responsibility of the Company’s Management and approved by the Board of Directors, has been prepared on the basis of standalone interim financial statements. The Company’s Board of Directors are responsible for the preparation of the Statement that give a true and fair view of the net profit and other comprehensive income and other financial information of the Company in accordance with the recognition and measurement principles laid down in Indian Accounting Standard 34, “Interim Financial Reporting”, prescribed under Section 133 of the Act, read with relevant rules issued thereunder and other accounting principles generally accepted in India and in compliance with Regulation 33 of the Listing LODR Regulations. This responsibility also includes maintenance of adequate accounting records in accordance with the provisions of the Act and safeguarding the assets of the Company and for preventing and detecting frauds and other irregularities; selection and application of appropriate accounting policies; making judgements and estimates that are reasonable and prudent; and design, implementation and maintenance of adequate internal financial controls that were operating effectively for ensuring the accuracy and completeness of the accounting records, relevant to the preparation and presentation of the Statement that give a true and fair view and are free from material misstatements, whether due to fraud or error. In preparing the Statement, the Board of Directors are responsible for assessing the Company’s ability, to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless the Board of Directors either intends to liquidate the Company or to cease operations, or has no realistic alternative but to do so. The Board of Directors are also responsible for overseeing the financial reporting process of the Company. Page 2 of 4 4. Auditor’s Responsibilities for the Audit of the Statement Our objectives are to obtain reasonable assurance about whether the Statement as a whole is free from material misstatements, whether due to fraud or error, and to issue an auditor’s report that includes our opinion. Reasonable assurance is a high level of assurance but is not a guarantee that an audit conducted in accordance with the SAs will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of this Statement. As part of an audit in accordance with the SAs, we exercise professional judgement and maintain professional skepticism throughout the audit. We also: a. Identify and assess the risks o [Showing first 8,000 characters — download PDF for full document]