Investor handout for unaudited financial results

3-TmT qs:)~~~ ctSTYl~~ToT f&tf?i"e.s BHARAT PETROLEUM CORPORATION LTD. 3mo:mcl5R<l5T~ A Govt. of India Enterprise Sec.3.4. 23rd October 2026 The Secretary, The Secretary, BSE Ltd., National Stock Exchange of India Ltd., Phiroze Jeejeebhoy Towers, Exchange Plaza, Plot No C/1, G Block, Dalal Street, Mumbai 400 001 Bandra-Kurla Complex, Mumbai 400051 BSE Scrip Code: 500547 NSE Symbol : BPCL Dear Sir/Madam, Sub: Investor handout for unaudited financial results for the quarter and half year ended 30th September 2026 In terms of Regulation 30 of SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, please find herewith the investor handout highlighting key figures of unaudited financial results for the quarter and half year ended 30th September 2026. The above information is also available on the website of the Company at www.bharatpetroleum.in. Thanking you, Yours faithfully, For Bharat Petroleum Corporation Limited (V. Kala) Company Secretary mw 'lw.,, 4 ~ 6, c!RTBm-U" '15. ~ ~-~ <ITTffi w. 688. 1~-400 001. w,,: 2271 3000/4000. ~: 2271 387 4 Bharat Bhavan, 4 & 6. Curnmbhoy Road, Ballard Estate, P. B. No.688, Mumbai-400 001. Phone: 2271 3000/4000. Fax: 22713874 Pma:I: info@bharatpetroleum.in website-www.bharatpetroleum in C\N: L23220MH1952GOI008931 BHARAT PETROLEUM CORPORATION LIMITED Handout highlighting key figures of financial results Financial Highlights 2026-27 2025-26 2026-27 2025-26 2025-26 Financial parameters Unit Jul-Sep Jul-Sep Apr-Sep Apr-Sep Apr-Mar Profit before tax ₹ crores 6,686 8,596 1,381 16,752 31,104 Profit after tax ₹ crores 4,993 6,443 1,031 12,566 23,303 Forex Fluctuation gain/(loss) ₹ crores (397) (561) (51) (541) (1,644) Marketing Inventory Gain/(Loss) ₹ crores (330) 895 2,804 60 842 Interest - Interest Expenditure* ₹ crores 659 420 1,074 794 1,634 - Interest Income ₹ crores 270 460 637 850 1,612 Debt Position (Excluding IND AS 116 ₹ crores 15,246 12,262 15,246 12,262 10,480 Liabilities)** Oil Bond Holding including Government ₹ crores 2,826 3,590 2,826 3,590 2,327 Stock(Face Value) GRM (BPCL)# US $/bbl 32.53 10.78 36.90 7.77 11.74 2026-27 2025-26 2026-27 2025-26 2025-26 Operational parameters Unit Jul-Sep Jul-Sep Apr-Sep Apr-Sep Apr-Mar REFINING Refinery Throughput MMT 10.41 9.82 20.56 20.24 41.15 - MR MMT 4.07 4.17 7.84 8.11 16.11 - KR MMT 4.22 4.29 8.53 8.80 17.66 - BR MMT 2.12 1.36 4.19 3.33 7.38 Distillate Yield % 84.38% 85.12% 84.21% 85.36% 84.54% High Sulphur as a % of total crude % 78.00% 74.65% 76.22% 75.50% 76.14% MARKETING Sale of Petroleum Products a. Domestic - LPG MMT 1.92 2.35 3.61 4.48 9.14 - MS MMT 3.04 2.79 6.15 5.66 11.38 - HSD MMT 5.76 5.16 12.32 11.24 23.35 - SKO MMT 0.02 0.03 0.05 0.06 0.12 - ATF MMT 0.57 0.51 1.15 1.05 2.19 - Others MMT 2.16 1.83 3.81 3.76 8.00 Total Domestic MMT 13.47 12.67 27.09 26.25 54.18 b. Exports MMT 0.59 0.36 1.10 0.81 1.54 Total Sales MMT 14.06 13.03 28.19 27.06 55.72 * Interest expense for Apr-Sep 2026 includes interest of Rs. 408 crore (Apr-Sep 2025: Rs. 377 crore) on lease liability on account of leases under IND AS 116. ** Debt position as on 30th Sept 2026 excludes lease liability of Rs. 11,848 Crore (Rs. 10,942 Crore as on 31st March 2026) on account of implementation of IND AS 116. # The above GRMs are before factoring the impact of Special Additional Excise Duty and Road & Infrastructure Cess, levied w.e.f. 27th March 2026.