Bharat Petroleum Corporation

Standalone Balance Sheet

Mar 16 Mar-15 Mar-14

12 mths 12 mths 12 mths

EQUITIES AND LIABILITIES

SHAREHOLDER'S FUNDS
Equity Share Capital 723.08 723.08 723.08
Total Share Capital 723.08 723.08 723.08
Reserves and Surplus 26,435.61 21,744.40 18,735.68
Total Reserves and Surplus 26,435.61 21,744.40 18,735.68
Total Shareholders Funds 27,158.69 22,467.48 19,458.76
NON-CURRENT LIABILITIES
Long Term Borrowings 13,685.69 11,737.01 11,808.36
Deferred Tax Liabilities [Net] 2,228.90 1,708.26 1,360.90
Other Long Term Liabilities 60.73 70.03 60.74
Long Term Provisions 1,156.84 1,108.60 1,157.31
Total Non-Current Liabilities 17,132.16 14,623.90 14,387.31
CURRENT LIABILITIES
Short Term Borrowings 23.96 40.27 8,183.70
Trade Payables 8,430.79 12,216.41 12,034.96
Other Current Liabilities 20,217.97 16,805.21 15,694.09
Short Term Provisions 3,025.84 3,575.61 2,668.59
Total Current Liabilities 31,698.56 32,637.50 38,581.34
Total Capital And Liabilities 75,989.41 69,728.88 72,427.41
ASSETS
NON-CURRENT ASSETS
Tangible Assets 23,377.80 20,226.06 18,968.83
Intangible Assets 89.99 89 70.68
Capital Work-In-Progress 12,402.75 7,640.61 3,040.03
Intangible Assets Under
215.18 25.07 25.07
Development
Fixed Assets 36,085.72 27,980.74 22,104.61
Non-Current Investments 7,875.58 7,302.05 7,238.10
Long Term Loans And Advances 3,864.84 4,077.17 3,266.66
Other Non-Current Assets 87.7 83.46 166.14
Total Non-Current Assets 47,913.84 39,443.42 32,775.51
CURRENT ASSETS
Current Investments 5,098.11 5,089.09 4,608.79
Inventories 13,696.28 14,457.85 19,071.13
Trade Receivables 2,165.02 2,607.67 4,080.16
Cash And Cash Equivalents 2,067.35 1,360.20 203.76
Short Term Loans And Advances 1,030.81 748.39 941.35
OtherCurrentAssets 4,018.00 6,022.26 10,746.71
Total Current Assets 28,075.57 30,285.46 39,651.90
Total Assets 75,989.41 69,728.88 72,427.41
OTHER ADDITIONAL INFORMATION
CONTINGENT LIABILITIES, COMMITMENTS
Contingent Liabilities 15,456.70 18,904.19 17,397.99
CIF VALUE OF IMPORTS
Raw Materials 43,690.17 72,139.49 85,221.96
Stores, Spares And Loose Tools 100.33 77.28 124.83
Capital Goods 1,238.41 432.75 268.84
EXPENDITURE IN FOREIGN EXCHANGE
Expenditure In Foreign Currency 5,672.40 8,087.05 5,856.01
REMITTANCES IN FOREIGN CURRENCIES FOR
DIVIDENDS
Dividend Remittance In Foreign
- - -
Currency
EARNINGS IN FOREIGN EXCHANGE
FOB Value Of Goods 7,089.97 12,364.27 19,122.06
Other Earnings 47.98 - -
BONUS DETAILS
Bonus Equity Share Capital 638.54 638.54 638.54
NON-CURRENT INVESTMENTS
Non-Current Investments Quoted
4,563.80 3,535.38 2,866.35
Market Value
Non-Current Investments Unquoted
7,183.57 6,610.04 6,546.09
Book Value
CURRENT INVESTMENTS
Current Investments Quoted Market
5,091.67 5,104.33 4,608.79
Value
Current Investments Unquoted Book
20 - -
Value
on

Mar-13 Mar-12

12 mths 12 mths

723.08 361.54
723.08 361.54
15,910.94 14,552.32
15,910.94 14,552.32 1.0933610586
16,634.02 14,913.86

5,508.37 2,159.09
1,655.72 1,400.56
60.82 55.96
435.06 409.96
7,659.97 4,025.57

18,058.42 19,087.35
8,783.11 12,789.91
13,533.62 13,442.59
2,318.25 1,347.70
42,693.40 46,667.55
66,987.39 65,606.98

16,624.03 16,536.24
66.38 76.14
2,417.21 1,116.53
2.53 2.53
19,110.15 17,731.44
6,942.10 4,970.29
2,528.40 3,458.97
16.93 0.95
28,597.58 26,161.65

5,160.90 5,947.13
16,690.37 15,948.06 14,077.07
4,025.13 6,378.34
2,328.86 978.85
1,244.98 787.34
8,939.57 9,405.61
38,389.81 39,445.33
66,987.39 65,606.98 72,859.15

11,467.93 9,589.30

76,391.33 68,784.29
152.35 53.95
266.72 148.29

5,082.97 6,073.72

- -

18,455.61 19,315.61
- -

638.54 277

2,820.86 3,452.32
6,250.09 4,278.28

5,160.90 5,947.13
- -
 Profit & Loss account of Bharat Petroleum Corporation
Mar 16 Mar-15 Mar-14 Mar-13 Mar-12

12 mths 12 mths 12 mths 12 mths 12 mths

INCOME
Revenue From Operations [Gross] 217,805.81 253,073.22 270,910.31 250,537.61 222,393.72
Less: Excise/Sevice Tax/Other Levies 28,707.71 15,167.96 10,976.82 10,533.51 10,527.50
Revenue From Operations [Net] 189,098.10 237,905.26 259,933.49 240,004.10 211,866.22
Other Operating Revenues 205.23 181.64 127.04 111.65 106.75
Total Operating Revenues 189,303.33 238,086.90 260,060.53 240,115.75 211,972.97
Other Income 2,012.16 2,199.96 1,468.66 1,680.23 1,701.78
Total Revenue 191,315.49 240,286.86 261,529.19 241,795.98 213,674.75
EXPENSES 0.7961962215
Cost Of Materials Consumed 61,032.44 94,424.39 109,197.43 97,489.49 85,562.97
Purchase Of Stock-In Trade 100,732.00 117,051.71 130,897.87 125,819.60 112,159.15
Changes In Inventories Of FG,WIP And Stock-
724.42 4,513.32 -2,030.30 -1,471.79 -601.6
In Trade
Employee Benefit Expenses 2,879.05 2,085.60 2,896.35 2,768.87 2,261.07
Finance Costs 562.94 583.1 1,359.08 1,825.24 1,799.59
Depreciation And Amortisation Expenses 1,854.30 2,516.02 2,246.82 1,926.10 1,884.87
Other Expenses 12,879.16 11,697.21 11,012.96 9,402.78 8,724.53
Total Expenses 180,664.31 232,871.35 255,580.21 237,760.29 211,790.58
Mar-16 Mar-15 Mar-14 Mar-13 Mar-12

12 mths 12 mths 12 mths 12 mths 12 mths

Profit/Loss Before Exceptional,

10,651.18 7,415.51 5,948.98 4,035.69 1,884.17
ExtraOrdinary Items And Tax
Profit/Loss Before Tax 10,651.18 7,415.51 5,948.98 4,035.69 1,884.17
Tax Expenses-Continued Operations
Current Tax 2,684.00 2,010.00 2,275.00 1,173.29 280
Less: MAT Credit Entitlement 0 0 0 0 101.93
Deferred Tax 520.64 347.36 -294.82 255.16 393.01
Tax For Earlier Years 14.66 -26.36 -92.08 -35.66 1.82
Total Tax Expenses 3,219.30 2,331.00 1,888.10 1,392.79 572.9
Profit/Loss After Tax And Before
7,431.88 5,084.51 4,060.88 2,642.90 1,311.27
ExtraOrdinary Items
Profit/Loss From Continuing Operations 7,431.88 5,084.51 4,060.88 2,642.90 1,311.27
Profit/Loss For The Period 7,431.88 5,084.51 4,060.88 2,642.90 1,311.27
Mar-16 Mar-15 Mar-14 Mar-13 Mar-12

12 mths 12 mths 12 mths 12 mths 12 mths

OTHER ADDITIONAL INFORMATION

EARNINGS PER SHARE
Basic EPS (Rs.) 102.78 70.32 56.16 36.55 36.27
Diluted EPS (Rs.) 102.78 70.32 56.16 36.55 36.27
VALUE OF IMPORTED AND INDIGENIOUS RAW
MATERIALS
Imported Raw Materials 44,573.90 73,938.89 84,882.18 79,788.90 69,078.75
Indigenous Raw Materials 16,458.54 20,485.50 24,315.25 17,700.59 16,484.22
STORES, SPARES AND LOOSE TOOLS
Imported Stores And Spares 72.51 105.3 229.12 140.15 64.9
Indigenous Stores And Spares 306.84 289.34 282.86 213.74 53.47
DIVIDEND AND DIVIDEND PERCENTAGE
Equity Share Dividend 2,241.56 1,626.94 1,229.24 795.39 397.7
Tax On Dividend 390.99 294.27 196.58 127.47 57.16
Equity Dividend Rate (%) 310 225 170 110 110
 74318800000 10%
102.780277963 205.5605559257

723086203.542
 Cash Flow of Bharat Petroleum Corporation
Mar 16 Mar-15 Mar-14 Mar-13 Mar-12

12 mths 12 mths 12 mths 12 mths 12 mths

Net Profit/Loss Before Extraordinary

### 7,371.80 5,900.96 4,035.69 1,884.17
Items And Tax
Net CashFlow From Operating Activities ### ### 8,404.10 5,478.98 925.84
Net Cash Used In Investing Activities -7,855.68 -7,909.12 -4,285.89 -2,385.69 -890.54
Net Cash Used From Financing Activities -2,012.35 -9,132.26 -6,243.73 -714.35 -4,713.14
Net Inc/Dec In Cash And Cash
365.87 1,153.03 -2,125.52 2,378.94 -4,677.84
Equivalents
Cash And Cash Equivalents Begin of Year 1,353.99 200.96 2,326.48 ### ###
Cash And Cash Equivalents End Of Year
 Balance Sheet of Hindustan Petroleum Corporation
Mar 16 Mar-15 Mar-14 Mar-13 Mar-12

12 mths 12 mths 12 mths 12 mths 12 mths

EQUITIES AND LIABILITIES

SHAREHOLDER'S FUNDS 69,010.79
Equity Share Capital 339.01 339.01 339.01 339.01 339.01
Total Share Capital 339.01 339.01 339.01 339.01 339.01
Reserves and Surplus 18,017.09 15,683.08 14,673.15 13,387.39 12,783.51
Total Reserves and Surplus 18,017.09 15,683.08 14,673.15 13,387.39 12,783.51
Total Shareholders Funds 18,356.10 16,022.09 15,012.16 13,726.40 13,122.52
NON-CURRENT LIABILITIES
Long Term Borrowings 10,633.48 14,855.83 15,554.88 8,947.18 6,291.37
Deferred Tax Liabilities [Net] 4,810.46 4,103.60 3,908.43 3,598.35 3,085.28
Other Long Term Liabilities 9,450.58 8,292.35 7,207.70 6,211.19 5,471.27
Long Term Provisions 431.27 581.47 587.66 498.96 436.55
Total Non-Current Liabilities 25,325.79 27,833.25 27,258.67 19,255.68 15,284.47
CURRENT LIABILITIES
Short Term Borrowings 3,888.54 2,199.81 16,375.17 23,511.09 21,187.88
Trade Payables 6,587.07 8,935.65 10,651.39 11,036.94 12,561.12
Other Current Liabilities 14,587.91 10,162.32 6,538.72 6,914.08 7,406.52
Short Term Provisions 1,725.52 2,397.52 1,741.98 1,800.54 1,547.04
Total Current Liabilities 26,789.04 23,695.30 35,307.26 43,262.65 42,702.56
Total Capital And Liabilities 70,470.93 67,550.64 77,578.09 76,244.73 71,109.55
ASSETS
NON-CURRENT ASSETS
Tangible Assets 33,211.12 28,852.05 25,797.19 22,441.67 20,735.56
Intangible Assets 234.65 210.76 115.05 107.03 114.09
Capital Work-In-Progress 1,876.94 3,474.42 4,585.56 5,172.87 4,444.47
Fixed Assets 35,322.71 32,537.23 30,497.80 27,721.57 25,294.12
Non-Current Investments 6,000.06 5,867.52 5,735.83 8,266.07 7,483.43
Long Term Loans And Advances 1,573.40 1,429.86 1,461.42 1,930.47 1,499.28
Other Non-Current Assets 86.03 116.55 146.26 95.98 67.46
Total Non-Current Assets 42,982.20 39,951.16 37,841.31 38,014.09 34,344.29
CURRENT ASSETS
Current Investments 4,994.62 5,373.96 5,124.04 2,360.86 2,887.07
Inventories 12,709.12 12,972.26 18,775.41 16,438.70 19,454.53
Trade Receivables 4,192.66 3,603.05 5,465.95 4,935.04 3,565.16
Cash And Cash Equivalents 19.69 17.07 34.71 147.13 226.38
Short Term Loans And Advances 5,295.52 5,306.52 10,007.90 14,070.36 10,151.31
OtherCurrentAssets 277.12 326.62 328.77 278.55 480.81
Total Current Assets 27,488.73 27,599.48 39,736.78 38,230.64 36,765.26
Total Assets 70,470.93 67,550.64 77,578.09 76,244.73 71,109.55
OTHER ADDITIONAL INFORMATION
CONTINGENT LIABILITIES, COMMITMENTS
Contingent Liabilities 7,340.54 6,572.11 8,687.79 9,018.47 7,162.04
CIF VALUE OF IMPORTS
Raw Materials 28,326.26 46,138.58 57,859.94 56,117.40 51,465.12
Stores, Spares And Loose Tools 218.02 297.17 85.03 88.88 63.09
Capital Goods 82.37 32.6 68.91 126.33 100.1
EXPENDITURE IN FOREIGN EXCHANGE
Expenditure In Foreign Currency 29,216.25 43,451.95 60,560.98 56,145.05 49,684.26
REMITTANCES IN FOREIGN CURRENCIES FOR DIVIDENDS
Dividend Remittance In Foreign Currency - - - - -
EARNINGS IN FOREIGN EXCHANGE
FOB Value Of Goods 1,810.68 5,313.98 4,231.03 6,416.82 7,782.48
Other Earnings - - - - -
BONUS DETAILS
Bonus Equity Share Capital 264.43 264.43 264.43 264.43 264.43
NON-CURRENT INVESTMENTS
Non-Current Investments Quoted Market Value 2,411.69 2,602.18 2,064.87 5,294.97 5,280.76
Non-Current Investments Unquoted Book Value 5,264.71 4,850.07 4,718.38 3,732.61 2,949.98
CURRENT INVESTMENTS
Current Investments Quoted Market Value 4,985.67 5,373.96 5,124.03 2,360.86 2,887.07
Current Investments Unquoted Book Value 8.95 5.01 - - -
 ###
0.79113

0.97972
 Profit & Loss account of Hindustan Petroleum Corporation
Mar 16 Mar-15 Mar-14

12 mths 12 mths 12 mths

INCOME
Revenue From Operations [Gross] 197,744.28 217,061.11 232,188.35
Less: Excise/Sevice Tax/Other Levies 18,463.21 10,680.74 9,151.68
Revenue From Operations [Net] 179,281.07 206,380.37 223,036.67
Other Operating Revenues 290.12 245.81 234.66
Total Operating Revenues 179,571.19 206,626.18 223,271.33
Other Income 1,138.05 1,168.41 974.45
Total Revenue 180,709.24 207,794.59 224,245.78
EXPENSES
Cost Of Materials Consumed 40,523.83 56,158.44 61,962.49
Purchase Of Stock-In Trade 115,948.43 129,278.36 145,137.95
Operating And Direct Expenses 5,675.83 5,257.28 5,056.48
Changes In Inventories Of FG,WIP And Stock-In Trade 1,757.39 4,788.80 -547.87
Employee Benefit Expenses 2,314.53 2,414.66 2,030.30
Finance Costs 640.14 706.59 1,336.36
Depreciation And Amortisation Expenses 2,659.44 1,978.76 2,201.94
Other Expenses 5,446.04 3,062.05 4,394.25
Total Expenses 174,965.63 203,644.94 221,571.90
Mar-16 Mar-15 Mar-14

12 mths 12 mths 12 mths

Profit/Loss Before Exceptional, ExtraOrdinary Items And Tax 5,743.61 4,149.65 2,673.88
Profit/Loss Before Tax 5,743.61 4,149.65 2,673.88
Tax Expenses-Continued Operations
Current Tax 1,429.93 1,015.56 744.17
Less: MAT Credit Entitlement 0 0 0
Deferred Tax 565.78 432.77 117.75
Tax For Earlier Years -120.38 -27.47 19.82
Total Tax Expenses 1,875.33 1,420.86 881.74
Profit/Loss After Tax And Before ExtraOrdinary Items 3,868.28 2,728.79 1,792.14
Prior Period Items -5.54 4.47 -58.37
Profit/Loss From Continuing Operations 3,862.74 2,733.26 1,733.77
Profit/Loss For The Period 3,862.74 2,733.26 1,733.77
Mar-16 Mar-15 Mar-14

12 mths 12 mths 12 mths

OTHER ADDITIONAL INFORMATION

EARNINGS PER SHARE
Basic EPS (Rs.) 114.07 80.72 51.2
Diluted EPS (Rs.) 114.07 80.72 51.2
VALUE OF IMPORTED AND INDIGENIOUS RAW MATERIALS
Imported Raw Materials 28,758.86 46,213.02 57,479.67
Indigenous Raw Materials 13,492.38 11,725.40 6,268.18
STORES, SPARES AND LOOSE TOOLS
Imported Stores And Spares 86.89 75.61 61.49
Indigenous Stores And Spares 247.62 229.45 148.64
DIVIDEND AND DIVIDEND PERCENTAGE
Equity Share Dividend 1,168.26 829.64 524.87
Tax On Dividend 237.83 168.89 89.2
Equity Dividend Rate (%) 345 245 155
n
Mar-13 Mar-12

12 mths 12 mths

215,675.49 188,130.95
9,146.15 9,991.72
206,529.34 178,139.23
201.92 196.59
206,731.26 178,335.82
1,102.36 1,025.59
207,833.62 179,361.41

63,182.61 56,943.23
128,178.60 109,370.73
4,023.36 3,532.55
581.91 -1,223.98
2,525.56 1,583.10
2,019.33 2,224.27
1,983.52 1,712.93
3,977.56 3,998.85
206,472.45 178,141.68
Mar-13 Mar-12

12 mths 12 mths

1,361.17 1,219.73
1,361.17 1,219.73

250.58 396.65
61.06 0
440.95 6.94
-60.62 -95.78
569.85 307.81
791.32 911.92
113.39 -0.49
904.71 911.43
904.71 911.43
Mar-13 Mar-12

12 mths 12 mths
 26.72 26.92
26.72 26.92

55,934.50 50,827.61
9,074.08 8,160.44

64.78 40.71
72.58 73.48

287.83 287.83
48.92 46.7
85 85
 Cash Flow of Hindustan Petroleum Corporation
Mar 16 Mar-15 Mar-14 Mar-13 Mar-12

12 mths 12 mths 12 mths 12 mths 12 mths

Net Profit/Loss Before Extraordinary

5,738.07 4,154.12 2,615.50 1,474.56 1,219.24
Items And Tax
Net CashFlow From Operating
6,808.73 ### 7,730.08 1,149.56 2,226.26
Activities
Net Cash Used In Investing Activities -4,365.24 -3,291.33 -3,774.83 -3,370.57 -2,863.56
Net Cash Used From Financing
-2,444.60 ### -4,605.97 1,154.02 1,060.28
Activities
Net Inc/Dec In Cash And Cash
-1.11 790.75 -650.72 -1,066.99 422.98
Equivalents
Cash And Cash Equivalents Begin of
9.16 -1,891.41 -1,232.14 -165.69 -588.67
Year
Cash And Cash Equivalents End Of
8.05 -1,100.66 -1,882.86 -1,232.68 -165.6
Year
 Sr no. Description HPCL BPCL
Liquidity Ratio: 2016 2015 2014 2016 2015
1 Current Ratio 1.03 1.16 1.13 0.89 0.93
2 Acid test ratio 55% 62% 59% 45% 48%
Efficiency Ratios:
3 Asset turnover ratio 2.60 2.85 2.90 2.60 3.35
4 Inventory turnover ratio 13.77 12.92 12.64 13.06 14.03
5 AR turnover ratio 46.36 45.83 43.12 80.17 71.86
26.50 28.25 28.88 27.94 26.02
Profitability Ratio
6 ROA 5.6% 3.8% 2.3% 10.2% 7.2%
7 ROE 21.0% 17.1% 11.5% 27.4% 22.6%
8 NPM 2.2% 1.3% 0.8% 3.9% 2.1%
Market Ratio
9 EPS 114.1 80.7 51.2 102.8 70.3
10 P/E Ratio 4.4 6.2 9.8 4.3 6.3
Leverage Ratio
11 Debt to Equity 0.79 1.06 2.13 0.50 0.52

Profitability Ratio - HPCL

25.0%

20.0%

15.0%

10.0%

5.0%

0.0%
2016 2015 2014
ROA ROE NPM

Efficiency Ratio - HPCL Efficiency Ratio - BPCL

50.00 90.00
45.00 80.00
40.00 70.00
35.00
30.00 60.00
25.00 50.00
20.00 40.00
15.00 30.00
10.00 20.00
5.00 10.00
0.00 0.00
2016 2015 2014 2016 2015 2014
As s et turnover ratio Inventory turnover ratio As s et turnover ratio Inventory turnover ratio
AR turnover ratio AR turnover ratio
15.00 30.00
10.00 20.00
5.00 10.00
0.00 0.00
2016 2015 2014 2016 2015 2014
As s et turnover ratio Inventory turnover ratio As s et turnover ratio Inventory turnover ratio
AR turnover ratio AR turnover ratio

Profitabilit
Market Ratio - BPCL 30.0%
120.0 25.0%

100.0 20.0%

15.0%
80.0
10.0%
60.0
5.0%
40.0
0.0%
2016
20.0
Row 13
0.0
2016 2015 2014
Row 17 Row 18
 Liquidity Ratio
BPCL
2014 BPCL HPCL
Current Ratio
1.03 Total Shares 723,084,248 338,627,250
53%

3.73 Aci d test ratio

14.40
64.53
0.00 0.20 0.40 0.60 0.80 1.00 1.20
25.35
Col umn D Col umn G

5.8%
20.9% Efficiency Ratio
1.6%
As s et turnover ratio
56.2
Inventory turnover ratio
7.9
AR turnover ratio
1.03
00 0 0 0 0 0
0. .0 0.0 .0 .0 .0
20 4 60 80 100
Col umn D Col umn G
Liquity Ratios - HPCL
1.40 Profitability Ratio
1.20
1.00
0.80 ROA
0.60
0.40
0.20
0.00 ROE
2016 2015 2014
Current Ratio Aci d test ratio
NPM

0.0% 5.0% 10.0% 15.0% 20.0% 25.0% 30.0%

Col umn D Col umn G

atio - BPCL
Liquity Ratios - BPCL
1.20
1.00
0.80
0.60
0.40
0.20
0.00
2016 2015 2014
015 2014
Row 5 Row 6
Inventory turnover ratio
 0.40
0.20
0.00
2016 2015 2014
015 2014
Row 5 Row 6
Inventory turnover ratio

Profitability Ratio - BPCL

30.0%

25.0% Debt to Equity - HPCL

20.0% 2.50 Market Ratio - HPCL
15.0% 120.0
2.00
100.0
10.0%

5.0% 80.0
1.50
0.0% 60.0
2016 2015 2014
1.00
40.0
Row 13 Row 14 Row 15
20.0
0.50
0.0
2016 2015 2014
0.00 EPS P/E Ratio
2016 2015 2014
y Ratio

40 0.60 0.80 1.00 1.20

Col umn G

y Ratio

00 .0
0 0 0
.0 0.0 0.0
0
0. 40 60 8 10
Col umn G

ity Ratio

.0% 20.0% 25.0% 30.0%

Col umn G
y - HPCL
- HPCL

5 2014
P/E Ratio
2014
 Vertical Analysis
EQUITIES AND LIABILITIES
SHAREHOLDER'S FUNDS 2016 2015
Equity Share Capital 723.08 0.95% 723.08 1.04%
Reserves and Surplus 26,435.61 34.79% 21,744.40 31.18%
Long Term Borrowings 13,685.69 18.01% 11,737.01 16.83%
Deferred Tax Liabilities [Net] 2,228.90 2.93% 1,708.26 2.45%
Other Long Term Liabilities 60.73 0.08% 70.03 0.10%
Long Term Provisions 1,156.84 1.52% 1,108.60 1.59%
Short Term Borrowings 23.96 0.03% 40.27 0.06%
Trade Payables 8,430.79 11.09% 12,216.41 17.52%
Other Current Liabilities 20,217.97 26.61% 16,805.21 24.10%
Short Term Provisions 3,025.84 3.98% 3,575.61 5.13%
Total Capital And Liabilities 75,989.41 100% 69,728.88 100%
ASSETS
NON-CURRENT ASSETS 2016 2015
Tangible Assets 23,377.80 30.8% 20,226.06 29.0%
Intangible Assets 89.99 0.1% 89 0.1%
Capital Work-In-Progress 12,402.75 16.3% 7,640.61 11.0%
Intangible Assets Under
215.18 0.3% 25.07 0.04%
Development
Fixed Assets 36,085.72 27,980.74
Non-Current Investments 7,875.58 10.4% 7,302.05 10.5%
Long Term Loans And Advances 3,864.84 5.1% 4,077.17 5.8%
Other Non-Current Assets 87.7 0.1% 83.46 0.1%
Total Non-Current Assets 47,913.84 39,443.42
CURRENT ASSETS
Current Investments 5,098.11 6.7% 5,089.09 7.3%
Inventories 13,696.28 18.0% 14,457.85 20.7%
Trade Receivables 2,165.02 2.8% 2,607.67 3.7%
Cash And Cash Equivalents 2,067.35 2.7% 1,360.20 2.0%
Short Term Loans And Advances 1,030.81 1.4% 748.39 1.1%
OtherCurrentAssets 4,018.00 5.3% 6,022.26 8.6%
Total Current Assets 28,075.57 30,285.46
Total Assets 75,989.41 100.0% 69,728.88 100.0%
OTHER ADDITIONAL INFORMATION
CONTINGENT LIABILITIES, COMMITMENTS
Contingent Liabilities 15,456.70 18,904.19
CIF VALUE OF IMPORTS
Raw Materials 43,690.17 72,139.49
Stores, Spares And Loose Tools 100.33 77.28
Capital Goods 1,238.41 432.75
EXPENDITURE IN FOREIGN EXCHANGE
Expenditure In Foreign Currency 5,672.40 8,087.05
REMITTANCES IN FOREIGN CURRENCIES
FOR DIVIDENDS
Dividend Remittance In Foreign
- -
Currency
EARNINGS IN FOREIGN EXCHANGE
FOB Value Of Goods 7,089.97 12,364.27
Other Earnings 47.98 -
BONUS DETAILS
Bonus Equity Share Capital 638.54 638.54
NON-CURRENT INVESTMENTS
Non-Current Investments Quoted
4,563.80 3,535.38
Market Value
Non-Current Investments Unquoted
7,183.57 6,610.04
Book Value
CURRENT INVESTMENTS
Current Investments Quoted Market
5,091.67 5,104.33
Value
Current Investments Unquoted Book
20 -
Value
EQUITIES AND LIABILITIES
SHAREHOLDER'S FUNDS 2016 2015
Equity Share Capital 339.01 0% 339.01 1%
Total Share Capital 339.01 339.01
Reserves and Surplus 18,017.09 26% 15,683.08 23%
Total Reserves and Surplus 18,017.09 15,683.08
Total Shareholders Funds 18,356.10 16,022.09
NON-CURRENT LIABILITIES
Long Term Borrowings 10,633.48 15% 14,855.83 22%
Deferred Tax Liabilities [Net] 4,810.46 7% 4,103.60 6%
Other Long Term Liabilities 9,450.58 13% 8,292.35 12%
Long Term Provisions 431.27 1% 581.47 1%
Total Non-Current Liabilities 25,325.79 27,833.25
CURRENT LIABILITIES
Short Term Borrowings 3,888.54 6% 2,199.81 3%
Trade Payables 6,587.07 9% 8,935.65 13%
Other Current Liabilities 14,587.91 21% 10,162.32 15%
Short Term Provisions 1,725.52 2% 2,397.52 4%
Total Current Liabilities 26,789.04 23,695.30
Total Capital And Liabilities 70,470.93 100% 67,550.64 100%
ASSETS
NON-CURRENT ASSETS
Tangible Assets 33,211.12 47% 28,852.05 43%
Intangible Assets 234.65 0% 210.76 0%
Capital Work-In-Progress 1,876.94 3% 3,474.42 5%
Fixed Assets 35,322.71 32,537.23
Non-Current Investments 6,000.06 9% 5,867.52 9%
Long Term Loans And Advances 1,573.40 2% 1,429.86 2%
Other Non-Current Assets 86.03 0% 116.55 0%
Total Non-Current Assets 42,982.20 39,951.16
CURRENT ASSETS
Current Investments 4,994.62 7% 5,373.96 8%
Inventories 12,709.12 18% 12,972.26 19%
Trade Receivables 4,192.66 6% 3,603.05 5%
Cash And Cash Equivalents 19.69 0% 17.07 0%
Short Term Loans And Advances 5,295.52 8% 5,306.52 8%
OtherCurrentAssets 277.12 0% 326.62 0%
Total Current Assets 27,488.73 27,599.48
Total Assets 70,470.93 100% 67,550.64 100%
 Bharat Petroleum Corporation
H Analysis Balance Sheet
Column
Column1 Column2 Column3 Column4 Column5
6
Mar 16 Mar-15 Mar-14 Mar-13 Mar-12
EQUITIES AND
LIABILITIES
SHAREHOLDER'S
FUNDS
723.08 (200 723.08 (200 723.08 (200 723.08 361.54
Total Share Capital
%) %) %) (200 %) (100 %)
15910.94
Total Reserves and 26435.61 21744.4 18735.68 14552.32
(109.34
Surplus (181.66 %) (149.42 %) (128.75 %) (100 %)
%)
Total Shareholders 27158.69 22467.48 19458.76 16634.02 14913.86
Funds (182.1 %) (150.65 %) (130.47 %) (111.53 %) (100 %)
NON-CURRENT
LIABILITIES
7659.97
Total Non-Current 17132.16 14623.9 14387.31 4025.57
(190.28
Liabilities (425.58 %) (363.28 %) (357.4 %) (100 %)
%)
CURRENT LIABILITIES

31698.56 32637.5 38581.34 42693.4 46667.55

Total Current Liabilities
(67.92 %) (69.94 %) (82.67 %) (91.48 %) (100 %)
Total Capital And 75989.41 69728.88 72427.41 66987.39 65606.98
Liabilities (115.83 %) (106.28 %) (110.4 %) (102.1 %) (100 %)

ASSETS

NON-CURRENT
ASSETS
28597.58
Total Non-Current 47913.84 39443.42 32775.51 26161.65
(109.31
Assets (183.15 %) (150.77 %) (125.28 %) (100 %)
%)
CURRENT ASSETS

28075.57 30285.46 39651.9 38389.81 39445.33

Total Current Assets
(71.18 %) (76.78 %) (100.52 %) (97.32 %) (100 %)
75989.41 69728.88 72427.41 66987.39 65606.98
Total Assets
(115.83 %) (106.28 %) (110.4 %) (102.1 %) (100 %)
 H Analysis of Profit & Loss account
Mar 16 Mar-15 Mar-14 Mar-13 Mar-12

Column1 Column2 Column3 Column4 Column5 Column6

INCOME
Revenue From
217805.81 253073.22 270910.31 250537.61 222393.72
Operations
(97.94%) (113.8%) (121.82%) (112.65%) (100%)
[Gross]

Revenue From 189098.1 237905.26 259933.49 240004.1 211866.22

Operations [Net] (89.25%) (112.29%) (122.69%) (113.28%) (100%)

Total Operating 189303.33 238086.9 260060.53 240115.75 211972.97

Revenues (89.31%) (112.32%) (122.69%) (113.28%) (100%)
 191315.49 240286.86 261529.19 241795.98 213674.75
Total Revenue
(89.54%) (112.45%) (122.4%) (113.16%) (100%)

EXPENSES

Cost Of Materials 61032.44 94424.39 109197.43 97489.49 85562.97

Consumed (71.33%) (110.36%) (127.62%) (113.94%) (100%)

180664.31 232871.35 255580.21 237760.29 211790.58

Total Expenses
(85.3%) (109.95%) (120.68%) (112.26%) (100%)

Profit/Loss 10651.18 7415.51 5948.98 4035.69 1884.17

Before Tax (565.3%) (393.57%) (315.73%) (214.19%) (100%)
Profit/Loss After
Tax And Before 7431.88 5084.51 4060.88 2642.9 1311.27
ExtraOrdinary (566.77%) (387.75%) (309.69%) (201.55%) (100%)
Items
OTHER
ADDITIONAL
INFORMATION
Imported Raw
44,573.90 73,938.89 84,882.18 79,788.90 69,078.75
Materials
 Balance Sheet of Hindustan Petroleum Corporation (H-analysis)
Mar 16 Mar-15 Mar-14 Mar-13 Mar-12

Column1 Column2 Column3 Column4 Column5 Column6

EQUITIES AND LIABILITIES
SHAREHOLDER'S FUNDS 69,010.79
339.01 339.01 339.01 339.01 339.01
Total Share Capital
(100%) (100%) (100%) (100%) (100%)
18017.09 15683.08 14673.15 13387.39 12783.51
Total Reserves and Surplus
(140.94%) (122.68%) (114.78%) (104.72%) (100%)
18356.1 16022.09 15012.16 13726.4 13122.52
Total Shareholders Funds
(139.88%) (122.1%) (114.4%) (104.6%) (100%)

NON-CURRENT LIABILITIES

25325.79 27833.25 27258.67 19255.68 15284.47

Total Non-Current Liabilities
(165.7%) (182.1%) (178.34%) (125.98%) (100%)

CURRENT LIABILITIES

3888.54 2199.81 16375.17 23511.09 21187.88

Short Term Borrowings
(18.35%) (10.38%) (77.29%) (110.96%) (100%)
6587.07 8935.65 10651.39 11036.94 12561.12
Trade Payables
(52.44%) (71.14%) (84.8%) (87.87%) (100%)
26789.04 23695.3 35307.26 43262.65 42702.56
Total Current Liabilities
(62.73%) (55.49%) (82.68%) (101.31%) (100%)
70470.93 67550.64 77578.09 76244.73 71109.55
Total Capital And Liabilities
(99.1%) (95%) (109.1%) (107.22%) (100%)

ASSETS

NON-CURRENT ASSETS

35322.71 32537.23 30497.8 27721.57 25294.12

Fixed Assets
(139.65%) (128.64%) (120.57%) (109.6%) (100%)
6000.06 5867.52 5735.83 8266.07 7483.43
Non-Current Investments
(80.18%) (78.41%) (76.65%) (110.46%) (100%)
42982.2 39951.16 37841.31 38014.09 34344.29
Total Non-Current Assets
(125.15%) (116.33%) (110.18%) (110.69%) (100%)

CURRENT ASSETS

12709.12 12972.26 18775.41 16438.7 19454.53

Inventories
(65.33%) (66.68%) (96.51%) (84.5%) (100%)
4192.66 3603.05 5465.95 4935.04 3565.16
Trade Receivables
(117.6%) (101.06%) (153.32%) (138.42%) (100%)
27488.73 27599.48 39736.78 38230.64 36765.26
Total Current Assets
(74.77%) (75.07%) (108.08%) (103.99%) (100%)
70470.93 67550.64 77578.09 76244.73 71109.55
Total Assets
(99.1%) (95%) (109.1%) (107.22%) (100%)
Profit & Loss account of Hindustan Petroleum Corporation
Mar 16 Mar-15 Mar-14 Mar-13 Mar-12
Column1 Column2 Column3 Column4 Column5 Column6
INCOME
Revenue From
197744.28 217061.11 232188.35 215675.49 188130.95
Operations
(105.11%) (115.38%) (123.42%) (114.64%) (100%)
[Gross]

Revenue From 179281.07 206380.37 223036.67 206529.34 178139.23

Operations [Net] (100.64%) (115.85%) (125.2%) (115.94%) (100%)

Total Operating 179571.19 206626.18 223271.33 206731.26 178335.82

Revenues (100.69%) (115.86%) (125.2%) (115.92%) (100%)

180709.24 207794.59 224245.78 207833.62 179361.41

Total Revenue
(100.75%) (115.85%) (125.02%) (115.87%) (100%)

EXPENSES

174965.63 203644.94 221571.9 206472.45 178141.68

Total Expenses
(98.22%) (114.32%) (124.38%) (115.9%) (100%)

Profit/Loss Before 5743.61 4149.65 2673.88 1361.17 1219.73

Tax (470.89%) (340.21%) (219.22%) (111.6%) (100%)

Total Tax 1875.33 1420.86 881.74 569.85 307.81

Expenses (609.25%) (461.6%) (286.46%) (185.13%) (100%)

Profit/Loss After
Tax And Before 3868.28 2728.79 1792.14 791.32 911.92
ExtraOrdinary (424.19%) (299.24%) (196.52%) (86.78%) (100%)
Items