Unaudited Financial Result (Standalone and Consolidated) for the quarter and half-year ended 30th September 2026.

No. Secl/Listing 30th October 2026 National Stock Exchange of India Limited BSE Ltd. Exchange Plaza, 5th Floor, 25th Floor, Bandra –Kurla Complex, P J Tower, Bandra (E), Dalal Street, Mumbai – 400051 Mumbai – 400001 Scrip Symbol: IOC Scrip Code: 530965 Ref.: ISIN: INE242A01010 Dear Sir, Sub : Integrated Filing (Financial) for the quarter and half year ended 30th September 2026 This is further to our letter dated 13th October 2026 intimating the date of the Board Meeting of the Company for consideration of unaudited financial results. In this regard, please find enclosed herewith the Integrated Filing (Financial) of the Unaudited Financial Results (Standalone and Consolidated) with limited review report for the quarter and half year ended 30th September 2026, approved by the Board of Directors of the Company at its meeting held today i.e. on 30th October 2026 (Annexure – I). Additional Quarterly Disclosure a) Disclosure under Regulation 52(7) & 52(7A) of SEBI (LODR): Please find enclosed herewith the Statement indicating no Deviation or Variation in the use of proceeds of issue of listed non- convertible unsecured debentures for the quarter ended 30th September 2026 (Annexure-II). b) Disclosure under Regulation 54(3) of SEBI (LODR): Please find enclosed herewith Nil Report in respect of Security Cover as per the prescribed format (Annexure-III). c) Statement on deviation or variation for proceeds of public issue, rights issue, preferential issue, qualified institutions placement etc.: Not applicable d) Format for disclosing outstanding default on loans and debt securities: There is no default in the payment of outstanding Loans / revolving facilities, Unlisted debt securities. The meeting of the Board of Directors commenced at 1:00 PM and concluded at 3:45 PM. The above information is also available on the website of the Company at www.iocl.com . Yours faithfully, For Indian Oil Corporation Limited (Kamal Kumar Gwalani) Company Secretary Annexure-| MKPS&ASSOCIATESLLP RAMAKGUPTA&CO. BORKAR & MUZUMDAR 5 GUHA & ASSOCIATES (formerly MKPS & Associates) Chartered Accountants Chartered Accountants Chartered Accountants Chartered Accountants 4th floor, 404 21/168, Anand Nagar CJ - 240, Sector —H Metro Tower, 47 Floor, न Laxmideep building Om Chs, Anand Nagar Lane, Salt Lake City Room No. 4C, 170 Centrai District Centre, Laxmi Vakola, Santa Cruz East, Kolkata — 700091, West Avenue, Near MG Road Metro Nagar, New Delhi-1]0092 = Mumbai- 400055, Maharashtra Bengal Kolkata — 700007 LLPIN — ACK-5279 INDEPENDENT AUDITORS’ LIMITED REVIEW REPORT ON THE UNAUDITED STANDALONE FINANCIAL RESULTS OF INDIAN OIL CORPORATION LIMITED FOR THE QUARTER AND HALF YEAR ESNDEED P30T EMBER202 6 The Board of Directors Indian Oi! Corporation Limited New Delhi We have reviewed the accompanying statement of Unaudited Standalone Financial Results of Indian Oil Corporation Limited (“the Company”) for the quarter and half year ended 30 September 2026 (“the Statement”) attached herewith, prepared by the Company pursuant to the requirements of Regulation 33 and Regulation 52 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, as amended (the "Listing Regulations"), except for the Physical Performance {in MMT) disclosures in the statement, which are based on management representation. This Statement, which is the responsibility of the Company's Management and approved by the Company's Board of Directors in their meeting held on 30 October 2026, has been prepared in accordance with the recognition and measurement principles laid down in Indian Accounting Standard 34 (“Ind AS 34”) “Interim Financial Reporting” prescribed under Section 133 of the Companies Act, 2013 as amended, read with relevant rules issued thereunder and other accounting principles generally accepted in India. Our responsibility is to express a conclusion on the Statement based on our review. We conducted our review of the Statement in accordance with the Standard on Review Engagements (SRE) 2410 “Review of Interim Financial Information Performed by the Independent Auditor of the Entity”, issued by the Institute of Chartered Accountants of India. This standard requires that we plan and perform the review to obtain moderate assurance as to whether the Statement is free of material misstatement. A review is limited primarily to inquiries of Company personnel and analytical procedures applied to financial data and thus provides less assurance than an audit. We have not performed an audit and accordingly, we do not express an audit opinion. Based on our review conducted as above, nothing has come to our attention that causes us to believe that the accompanying Statement prepared in accordance with applicable Indian Accounting Standards (Ind AS) and other recognized accounting practices and policies has not disclosed the information required to be disclosed in terms of the Regulation 33 and 52 of the Listing Regulations, including the manner in which it is to be disclosed, or that it contains any material misstatement. Other Matters 5. The Statement includes Company's proportionate share, in the 22 joint operations where Company is not an operator (out of which 6 blocks are relinquished}, whose results reflect total revenues of 93,64 crore and %166.1 crore, and total net profit before tax of 387.94 crore and %132.36 crore for the quarter and Half year ended 30 September 2026, respectively, which have not been reviewed by their auditors, These interim financial results / information are considered based on the information provided by the Company's management and procedure performed by us as stated in paragraph 3 above. According to the information and explanations given to us by the Management of the Company, these interim financial results/ information are not material to the Company. 6. The Company did not have the minimum number of Independent Directors (including one Woman Independent Director) and Non-Executive Directors required in terms of the provisions contained in the Companies Act, 2013, and SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, as amended from time to time, throughout the reporting period in respect of the composition of its Board of Directors. Further, due to non-availability of any Independent Director w.e.f. 28 March 2026, the Audit Committee, the Nomination & Remuneration Committee & the CSR Committee and other mandatory relevant committees were discontinued and have not been reconstituted till the date of reporting. 7. The financial results for the year ended March 31, 2026 were audited, and those for the quarter ended June 30, 2026 and the quarter and half year ended September 30, 2025 were reviewed by the then four joint Auditors of the Company, one of whom continues as a Joint Auditor. They expressed an unmodified opinion and unmodified conclusions in their respective reports dated May 18, 2026, July 31, 2026 and October 27, 2025. Our conclusion is unchanged in this matter. Our conclusion on the Statement is not modified in respect of the above matters. F TA &C FOR BORKAR& FR - ८ For MK PS & ASSOCIATES laoRAMmA K GUaPTA & CO. MUZUMDAR ‘or § GUHA & ASSOCIATES Chartered Accountants hartered Accountants Chartered Accountants Chartered Accountants Firm Regn. No. 302014E/ Firm Regn, No. 00500. Firm Regn. No.101569W Firm Regn, No. 322493E W101061 ऐड —— oo Sr tbs Mitea, Mahendra Kumar Agrawala AbhayGupta * Brijmohan Agarwal Sourabh Mitra Partner Partner Partner Partner M. No, - 051764 M. No. - 087679 M. No. - 033254 M, No. - 308743 UDIN:26051764W2ZVFWM6311 UDIN: 26087679GBAWQT8762 UDIN:26033254MMTDDB5828 UDIN:26308743KUTEXT2987 Place: New Delhi Date: October.30, 2026 INDIAN OIL CORPORATION LIMITED [CIN -L19201MH1959G01012388] Regd. Office : indianOil Bhavan, 5-9, All Yavar Jung Marg, Bandra (East), Mumbai - 400 052 Website: wanw.iocl.com &mail iD: investors@indianoil.in Indianoil STATEMENT OF UNAUDITED STANDALONE FINANCIAL RESULTS FOR QUARTER AND SIX MON [Showing first 8,000 characters — download PDF for full document]