Indian Company Master Data Made Simple
Indian Oil Corporation Limited
Indian Oil Corporation Limited, formed in 1959, has been in existence for 6. Indian Oil Corporation Limited holds the CIN L23201MH1959GOI011388 and registration number 11388. The company is classified as company limited by shares. Authorized share capital stands at ₹30,000.00 crore. Indian Oil Corporation Limited reports paid-up capital of ₹14,121.24 crore.
It deals mainly in manufacture of refined petroleum products processes. Its registered office is located in Mumbai. The firm’s incorporation address reads Indian Oil Bhavan, G-9 All Yavar Jung Marg, Bandra (east), Mumbai, Maharashtra, India, 400051. It is an active company at present. According to official records, the company’s PAN is AAACI1681G. According to the LEI registry, the company’s code is 335800J8OBWE4VFUDG88. All official communications can be sent to kgwalani@indianoil.in. The leadership team includes Anuj Jain (CFO).
Company Overview
- CIN
- Date of Incorporation
- 29/06/1959
- Company Status
- Active
- RoC
- Mumbai
- Registration Number
- Balance sheet date
- 31/03/2024
- Company Category
- Company limited by shares
- Company Sub Category
- Union government company
- Listed in Stock Exchange
- Yes
- Class of Company
- Company owned by the Government of India
- LEI Number
- LEI Status
- Issued
- Authorized Capital
- ₹3,00,00,00,00,000.00
- Paid up Capital
- ₹1,41,21,23,83,830.00
- Activity
- Manufacture of refined petroleum products
- kgwalani@indianoil.in
- PAN
GST Numbers
| State | GST Number | Status |
|---|---|---|
| Andhra Pradesh | 37AAACI1681G4ZL | Active |
| 37AAACI1681G1DX | Active | |
| 37AAACI1681G1CZ | Active | |
| Andaman and Nicobar Islands | 35AAACI1681G1D1 | Active |
| Arunachal Pradesh | 12AAACI1681G1Z0 | Active |
| 12AAACI1681G1D9 | Active | |
| Assam | 18AAACI1681G7ZI | Inactive |
| 18AAACI1681G1CZ | Active | |
| 18AAACI1681G3ZM | Inactive | |
| 18AAACI1681G1ZO | Active |
ISIN Numbers
| ISIN | Security | Interest Rate | Maturity Date | FISN | CFI |
|---|---|---|---|---|---|
| INE242A08528 | INDIAN OIL CORPORATION LIMITED SR XXIII 7.79 NCD 12AP32 FVRS10LAC | 7.79% | 12/04/2032 | INDIAN OIL CORP/7.79 DEB 20320412 | DBFUFN |
| INE242A08569 | INDIAN OIL CORPORATION LIMITED SR XXVII 7.25 NCD 06JN30 FVRS1LAC | 7.25% | 06/01/2030 | INDIAN OIL CORP/7.25 DEB SNR | DBFUFN |
| INE242A08437 | INDIAN OIL CORPORATION LIMITED SR XIV 7.41 LOA 22OT29 FVRS10LAC | 7.41% | 22/10/2029 | INDIAN OIL CORP/7.41 DEB 20291022 | DBFUFN |
| INE242A08551 | INDIAN OIL CORPORATION LIMITED SR XXVI 7.36 NCD 16JL29 FVRS1LAC | 7.36% | 16/07/2029 | INDIAN OIL CORP/7.36 DEB SNR | DBFUFN |
| INE242A08544 | INDIAN OIL CORPORATION LIMITED SR XXV 7.44 NCD 25NV27 FVRS10LAC | 7.44% | 25/11/2027 | INDIAN OIL CORP/7.44 DEB UNSEC | DBFUFN |
| INE242A08536 | INDIAN OIL CORPORATION LIMITED SR XXIV 7.14 NCD 06SP27 FVRS10LAC | 7.14% | 06/09/2027 | INDIAN OIL CORP/7.14 DEB 20270906 | DBFUFN |
| INE242A08502 | INDIAN OIL CORPORATION LIMITED SR XXI 6.14 LOA 18FB27 FVRS10LAC | 6.14% | 18/02/2027 | INDIAN OIL CORP/6.14 DEB 20270218 | DBFUFN |
| INE242A14ZB8 | INDIAN OIL CORPORATION LIMITED 91D CP 09DEC26 | - | 09/12/2026 | INDIAN OIL CORP/CP 20261209 | DYZUXN |
| INE242A14ZC6 | INDIAN OIL CORPORATION LIMITED 91D CP 08DEC26 | - | 08/12/2026 | INDIAN OIL CORP/CP 20261208 | DYZUXN |
| IN8242A01019 | INDIAN OIL CORPORATION LIMITED EQ LISTING/TRADING APPROVAL AWAITED | - | 12/10/2026 | INDIAN OIL CORP/SH VTG | ESVUFN |
| INE242A01010 | INDIAN OIL CORPORATION LIMITED EQ | - | 12/10/2026 | INDIAN OIL CORP/SH VTG | ESVUFN |
| INE242A14YX5 | INDIAN OIL CORPORATION LIMITED 81D CP 25SEP26 | - | 25/09/2026 | INDIAN OIL CORP/CP 20260925 | DYZUXN |
| INE242A14YY3 | INDIAN OIL CORPORATION LIMITED 76D CP 21SEP26 | - | 21/09/2026 | INDIAN OIL CORP/CP 20260921 | DYZUXN |
| INE242A14YW7 | INDIAN OIL CORPORATION LIMITED 88D CP 18SEP26 | - | 18/09/2026 | INDIAN OIL CORP/CP 20260918 | DYZUXN |
| INE242A14ZA0 | INDIAN OIL CORPORATION LIMITED 58D CP 11SEP26 | - | 11/09/2026 | INDIAN OIL CORP/CP 20260911 | DYZUXN |
Balance Sheet
| Metric | 31/03/2026 | 31/03/2025 | 31/03/2024 | 31/03/2023 |
|---|---|---|---|---|
| Net PPE | ₹2,89,57,539.00L | ₹2,73,87,093.00L | ₹2,51,79,155.00L | ₹2,25,71,600.00L |
| Net Debt | ₹1,18,25,605.00L | ₹1,41,92,369.00L | ₹1,22,20,698.00L | ₹1,39,11,847.00L |
| Goodwill | ₹104.00L | ₹104.00L | ₹104.00L | ₹104.00L |
| Gross PPE | ₹4,01,52,919.00L | ₹3,70,29,009.00L | ₹3,34,79,408.00L | ₹2,95,30,278.00L |
| Inventory | ₹1,17,13,272.00L | ₹1,13,87,849.00L | ₹1,21,37,583.00L | ₹1,21,10,758.00L |
| Total Debt | ₹1,31,82,239.00L | ₹1,52,27,070.00L | ₹1,32,62,756.00L | ₹1,48,97,708.00L |
| Common Stock | ₹13,77,156.00L | ₹13,77,156.00L | ₹13,77,156.00L | ₹13,77,156.00L |
| Current Debt | ₹64,78,014.00L | ₹90,80,429.00L | ₹76,66,067.00L | ₹76,80,188.00L |
| Share Issued | ₹1,41,212.38L | ₹1,41,212.38L | ₹1,41,212.38L | ₹1,41,212.38L |
| Total Assets | ₹5,28,95,496.00L | ₹5,07,19,966.00L | ₹4,82,36,200.00L | ₹4,41,71,848.00L |
| Capital Stock | ₹13,77,156.00L | ₹13,77,156.00L | ₹13,77,156.00L | ₹13,77,156.00L |
| Long Term Debt | ₹55,30,899.00L | ₹51,75,575.00L | ₹46,79,290.00L | ₹63,31,294.00L |
| Current Assets | ₹1,56,81,077.00L | ₹1,56,86,630.00L | ₹1,58,44,296.00L | ₹1,58,83,688.00L |
| Prepaid Assets | ₹1,30,793.00L | ₹1,02,680.00L | ₹1,07,847.00L | ₹1,43,521.00L |
| Working Capital | -₹54,39,503.00L | -₹74,12,458.00L | -₹57,96,097.00L | -₹47,81,186.00L |
| Financial Assets | ₹0.00L | ₹0.00L | ₹0.00L | ₹0.00L |
| Invested Capital | ₹3,39,60,710.00L | ₹3,29,04,736.00L | ₹3,06,86,984.00L | ₹2,79,83,506.00L |
| Other Properties | ₹21,40,068.00L | ₹18,58,845.00L | ₹17,21,269.00L | ₹15,79,511.00L |
| Retained Earnings | ₹35,72,083.00L | ₹19,09,534.00L | ₹39,03,250.00L | ₹9,65,751.00L |
| Common Stock Equity | ₹2,19,51,797.00L | ₹1,86,48,732.00L | ₹1,83,41,627.00L | ₹1,39,72,024.00L |
| Net Tangible Assets | ₹2,12,26,890.00L | ₹1,78,32,631.00L | ₹1,75,86,244.00L | ₹1,32,62,133.00L |
| Tangible Book Value | ₹2,12,26,890.00L | ₹1,78,32,631.00L | ₹1,75,86,244.00L | ₹1,32,62,133.00L |
| Current Liabilities | ₹2,11,20,580.00L | ₹2,30,99,088.00L | ₹2,16,40,393.00L | ₹2,06,64,874.00L |
| Long Term Provisions | ₹1,44,164.00L | ₹1,40,663.00L | ₹1,41,482.00L | ₹1,39,644.00L |
| Stockholders Equity | ₹2,19,51,797.00L | ₹1,86,48,732.00L | ₹1,83,41,627.00L | ₹1,39,72,024.00L |
| Other Equity Interest | ₹2,05,74,599.00L | ₹1,72,71,576.00L | ₹1,69,64,471.00L | ₹1,25,94,868.00L |
| Total Capitalization | ₹2,74,82,696.00L | ₹2,38,24,307.00L | ₹2,30,20,917.00L | ₹2,03,03,318.00L |
| Hedging Assets Current | ₹36,354.00L | ₹132.00L | ₹298.00L | ₹21,812.00L |
| Ordinary Shares Number | ₹1,37,715.61L | ₹1,37,715.61L | ₹1,37,715.61L | ₹1,37,715.61L |
| Other Intangible Assets | ₹7,24,803.00L | ₹8,15,997.00L | ₹7,55,279.00L | ₹7,09,787.00L |
| Other Non Current Assets | -₹28.00L | ₹6,16,083.00L | ₹4,95,137.00L | ₹4,07,095.00L |
| Total Non Current Assets | ₹3,72,14,419.00L | ₹3,49,22,390.00L | ₹3,23,91,938.00L | ₹2,82,88,160.00L |
| Cash And Cash Equivalents | ₹1,83,308.00L | ₹63,635.00L | ₹1,24,659.00L | ₹99,635.00L |
| Construction In Progress | ₹85,10,252.00L | ₹76,70,890.00L | ₹59,63,203.00L | ₹49,18,395.00L |
| Accumulated Depreciation | -₹1,11,95,380.00L | -₹96,41,916.00L | -₹83,00,253.00L | -₹69,58,678.00L |
| Additional Paid In Capital | ₹8,036.00L | ₹8,036.00L | ₹8,036.00L | ₹7,715.00L |
| Other Short Term Investments | ₹9,44,802.00L | ₹12,31,695.00L | ₹12,17,264.00L | ₹11,35,678.00L |
| Other Non Current Liabilities | ₹90,148.00L | ₹70,019.00L | ₹52,913.00L | ₹50,134.00L |
| Machinery Furniture Equipment | ₹2,44,06,706.00L | ₹2,29,80,349.00L | ₹2,16,46,996.00L | ₹1,93,81,402.00L |
| Derivative Product Liabilities | ₹0.00L | ₹0.00L | ₹0.00L | ₹0.00L |
| Goodwill And Other Intangible Assets | ₹7,24,907.00L | ₹8,16,101.00L | ₹7,55,383.00L | ₹7,09,891.00L |
| Total Equity Gross Minority Interest | ₹2,25,54,753.00L | ₹1,91,02,466.00L | ₹1,88,16,298.00L | ₹1,43,21,434.00L |
| Total Liabilities Net Minority Interest | ₹3,03,40,743.00L | ₹3,16,17,500.00L | ₹2,94,19,902.00L | ₹2,98,50,414.00L |
| Current Debt And Capital Lease Obligation | ₹68,17,029.00L | ₹93,93,630.00L | ₹79,50,267.00L | ₹79,18,723.00L |
| Long Term Debt And Capital Lease Obligation | ₹63,65,210.00L | ₹58,33,440.00L | ₹53,12,489.00L | ₹69,78,985.00L |
| Cash Cash Equivalents And Short Term Investments | ₹11,28,110.00L | ₹12,95,330.00L | ₹13,41,923.00L | ₹12,35,313.00L |
| Total Non Current Liabilities Net Minority Interest | ₹92,20,163.00L | ₹85,18,412.00L | ₹77,79,509.00L | ₹91,85,540.00L |
Cash Flow
| Metric | 31/03/2026 | 31/03/2025 | 31/03/2024 | 31/03/2023 |
|---|---|---|---|---|
| Net Income | ₹36,80,242.00L | ₹13,59,784.00L | ₹41,72,969.00L | ₹9,79,212.00L |
| Free Cash Flow | ₹47,77,935.00L | -₹51,493.00L | ₹33,97,106.00L | -₹3,20,581.00L |
| Changes In Cash | ₹1,19,673.00L | -₹61,024.00L | ₹25,024.00L | -₹18,024.00L |
| End Cash Position | ₹1,83,308.00L | ₹63,635.00L | ₹1,24,659.00L | ₹99,635.00L |
| Financing Cash Flow | -₹52,67,157.00L | -₹3,42,133.00L | -₹39,38,464.00L | -₹1,79,440.00L |
| Investing Cash Flow | -₹22,27,378.00L | -₹31,64,131.00L | -₹31,51,153.00L | -₹28,02,956.00L |
| Operating Cash Flow | ₹76,14,208.00L | ₹34,45,240.00L | ₹71,14,641.00L | ₹29,64,372.00L |
| Capital Expenditure | -₹28,36,273.00L | -₹34,96,733.00L | -₹37,17,535.00L | -₹32,84,953.00L |
| Beginning Cash Position | ₹63,635.00L | ₹1,24,659.00L | ₹99,635.00L | ₹1,17,659.00L |
Income Statement
| Metric | 31/03/2026 | 31/03/2025 | 31/03/2024 | 31/03/2023 |
|---|---|---|---|---|
| EBIT | ₹65,23,441.00L | ₹25,50,171.00L | ₹64,87,161.00L | ₹21,68,489.00L |
| Ebit | ₹0.00L | ₹0.00L | ₹0.00L | ₹0.00L |
| EBITDA | ₹83,65,465.00L | ₹42,27,905.00L | ₹80,73,772.00L | ₹34,86,594.00L |
| Basic EPS | ₹0.00L | ₹0.00L | ₹0.00L | ₹0.00L |
| Net Income | ₹42,09,626.00L | ₹13,59,784.00L | ₹41,72,969.00L | ₹9,79,212.00L |
| Diluted EPS | ₹0.00L | ₹0.00L | ₹0.00L | ₹0.00L |
| Gross Profit | ₹1,08,70,522.00L | ₹66,89,364.00L | ₹1,05,99,432.00L | ₹56,04,978.00L |
| Pretax Income | ₹57,47,208.00L | ₹17,06,345.00L | ₹57,28,779.00L | ₹15,03,769.00L |
| Tax Provision | ₹13,79,476.00L | ₹3,27,462.00L | ₹14,12,664.00L | ₹3,33,343.00L |
| Total Revenue | ₹7,73,99,280.00L | ₹7,54,56,794.00L | ₹7,72,84,206.00L | ₹8,27,54,733.00L |
| Cost Of Revenue | ₹6,65,28,758.00L | ₹6,87,67,430.00L | ₹6,66,84,774.00L | ₹7,71,49,755.00L |
| Total Expenses | ₹7,05,73,891.00L | ₹7,32,72,593.00L | ₹7,11,49,734.00L | ₹8,01,63,377.00L |
| Interest Income | ₹1,75,534.00L | ₹1,65,810.00L | ₹1,93,494.00L | ₹2,37,851.00L |
| Interest Expense | ₹7,76,233.00L | ₹8,43,826.00L | ₹7,58,382.00L | ₹6,64,720.00L |
| Operating Income | ₹68,25,389.00L | ₹21,84,201.00L | ₹61,34,472.00L | ₹25,91,356.00L |
| Tax Rate For Calcs | ₹0.00L | ₹0.00L | ₹0.00L | ₹0.00L |
| Income Tax Expense | ₹0.00L | ₹0.00L | ₹0.00L | ₹0.00L |
| Normalized EBITDA | ₹84,93,952.00L | ₹40,64,153.00L | ₹80,83,405.00L | ₹36,05,157.00L |
| Normalized Income | ₹43,07,272.85L | ₹12,27,457.39L | ₹41,80,226.50L | ₹10,71,493.14L |
| Operating Expense | ₹40,45,133.00L | ₹45,05,163.00L | ₹44,64,960.00L | ₹30,13,622.00L |
| Operating Revenue | ₹7,73,99,280.00L | ₹7,54,56,794.00L | ₹7,72,84,206.00L | ₹8,27,54,733.00L |
| Net Interest Income | -₹5,82,860.00L | -₹6,77,622.00L | -₹5,60,729.00L | -₹4,17,161.00L |
| Total Unusual Items | -₹1,28,487.00L | ₹1,63,752.00L | -₹9,633.00L | -₹1,18,563.00L |
| Basic Average Shares | ₹1,37,715.61L | ₹1,37,715.61L | ₹1,37,715.61L | ₹1,37,715.61L |
| Diluted Average Shares | ₹1,37,715.61L | ₹1,37,715.61L | ₹1,37,715.61L | ₹1,37,715.61L |
| Total Other Finance Cost | -₹17,839.00L | -₹394.00L | -₹4,159.00L | -₹9,708.00L |
| Other Operating Expenses | ₹19,69,256.00L | ₹18,05,167.00L | ₹16,47,875.00L | ₹15,78,819.00L |
| Reconciled Depreciation | ₹18,42,024.00L | ₹16,77,734.00L | ₹15,86,611.00L | ₹13,18,105.00L |
| Total Operating Expenses | ₹0.00L | ₹0.00L | ₹0.00L | ₹0.00L |
| Reconciled Cost Of Revenue | ₹6,65,28,758.00L | ₹6,87,67,430.00L | ₹6,66,84,774.00L | ₹7,71,49,755.00L |
| Rent Expense Supplemental | ₹90,017.00L | ₹85,347.00L | ₹83,531.00L | ₹1,03,474.00L |
| Tax Effect Of Unusual Items | -₹30,840.15L | ₹31,425.39L | -₹2,375.50L | -₹26,281.86L |
| Interest Income Non Operating | ₹1,75,534.00L | ₹1,65,810.00L | ₹1,93,494.00L | ₹2,37,851.00L |
| Selling And Marketing Expense | ₹17,93,244.00L | ₹17,78,483.00L | ₹18,31,465.00L | ₹17,39,687.00L |
| Interest Expense Non Operating | ₹7,76,233.00L | ₹8,43,826.00L | ₹7,58,382.00L | ₹6,64,720.00L |
| Net Income Common Stockholders | ₹42,09,626.00L | ₹13,59,784.00L | ₹41,72,969.00L | ₹9,79,212.00L |
| Net Income Continuous Operations | ₹43,67,732.00L | ₹13,78,883.00L | ₹43,16,115.00L | ₹11,70,426.00L |
| Diluted NIAvailto Com Stockholders | ₹42,09,626.00L | ₹13,59,784.00L | ₹41,72,969.00L | ₹9,79,212.00L |
| General And Administrative Expense | ₹70,941.00L | ₹81,376.00L | ₹80,825.00L | ₹70,125.00L |
| Selling General And Administration | ₹18,64,185.00L | ₹18,59,859.00L | ₹19,12,290.00L | ₹18,09,812.00L |
| Otherunder Preferred Stock Dividend | ₹0.00L | ₹0.00L | ₹0.00L | ₹0.00L |
| Total Unusual Items Excluding Goodwill | -₹1,28,487.00L | ₹1,63,752.00L | -₹9,633.00L | -₹1,18,563.00L |
| Net Non Operating Interest Income Expense | -₹5,82,860.00L | -₹6,77,622.00L | -₹5,60,729.00L | -₹4,17,161.00L |
| Net Income Including Noncontrolling Interests | ₹43,67,732.00L | ₹13,78,883.00L | ₹43,16,115.00L | ₹11,70,426.00L |
| Net Income From Continuing And Discontinued Operation | ₹42,09,626.00L | ₹13,59,784.00L | ₹41,72,969.00L | ₹9,79,212.00L |
| Net Income From Continuing Operation Net Minority Interest | ₹42,09,626.00L | ₹13,59,784.00L | ₹41,72,969.00L | ₹9,79,212.00L |
Company Performance (FY23–FY26)
Directors
| Appointment | Director name | DIN | Designation | |
|---|---|---|---|---|
| 01/09/2017 | Kamal Kumar Gwalani | *****4814A | Company Secretary | |
| 28/10/2021 | Satish Kumar Vaduguri | 09322002 | Whole-time director | View other directorships |
| 08/04/2022 | Ramnaresh Singh | 07571840 | Director | View other directorships |
| 14/08/2023 | Nachimuthu Senthil Kumar | 10230965 | Whole-time director | View other directorships |
| 09/10/2023 | Anuj Jain | 10310088 | Whole-time director | View other directorships |
| 09/10/2023 | Anuj Jain | *****5017A | CFO | |
| 16/01/2024 | Alok Sharma | 10453982 | Whole-time director | View other directorships |
| 15/03/2024 | Rashmi Govil | 10531397 | Whole-time director | View other directorships |
| 11/05/2024 | Sujata Sharma | 07775238 | Nominee Director | View other directorships |
| 17/07/2024 | Arvind Kumar | 09224177 | Whole-time director | View other directorships |
| 13/11/2024 | Arvinder Singh Sahney | 10652030 | Additional Director | View other directorships |
Business Network
Directors 11
- Arvind KumarWhole-time director
- Rashmi GovilWhole-time director
- Alok SharmaWhole-time director
- Anuj JainWhole-time director
- Nachimuthu Senthil KumarWhole-time director
- Satish Kumar VaduguriWhole-time director
- Ramnaresh SinghDirector
- Sujata SharmaNominee Director
- Arvinder Singh SahneyAdditional Director
- Anuj JainCFO
- Kamal Kumar GwalaniCompany Secretary
Subsidiaries 4
- Ioc Global Capital Management Ifsc LimitedDirect
- Chennai Petroleum Corporation LimitedDirect
- Iocl Singapore Pte. LtdDirect
- Mercator Petroleum LimitedDirect
Latest Documents
| Date | Title | Size |
|---|---|---|
| 03/10/2024 | Form MGT-7-03102024_signed | - |
| 25/09/2024 | Form AOC-4(XBRL)-25092024-signed | - |
| 05/09/2024 | Form AOC-4(XBRL)-05092024 | - |
| 27/03/2024 | Form Addendum to AOC-4 CSR-27032024 | - |
Similar Companies
| Company | CIN | Address |
|---|---|---|
| Advance Petrochemicals Limited | L23200GJ1985PLC008013 | 36,koyhari Market Kankaria Road, Ahmedabad, Gujarat, India, 000000 |
| Benzo Petro International Limited | L23200GJ1991PLC016272 | 5 Welcome Shopping Centre Opp Punit Nagar Old Padra Road, Vadodara, Baroda, Gujarat, India, 390007 |
| Castrol India Limited | L23200MH1979PLC021359 | Technopolis Knowledge Parkmahakali Caves Road Andheri E, Mumbai, Maharashtra, India, 400093 |
| Indian Petrochemicals Corporation Limite D | L23200GJ1969PLC001569 | P.o. Petrochemicals-391345 Dist:vadodara Gj 000000 In |
| Novagold Petro-resources Limited | L23200GJ1994PLC022009 | A-202 Vrindavan Town Ship, Iskon Mandir Road, Gotri, Vadodara, Baroda, Gujarat, India, 390021 |
Direct/Ultimate Children
| Type | Legal Name | LEI code |
|---|---|---|
| Direct | Ioc Global Capital Management Ifsc Limited | 335800N631JBD5JQTI05 |
| Direct | Chennai Petroleum Corporation Limited | 335800VZV5PBKV784666 |
| Direct | Iocl Singapore Pte. Ltd | 875500P43DDJ2RG2WP78 |
| Direct | Mercator Petroleum Limited | 984500KCEB44965BE820 |
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Frequently Asked Questions
The current board member of Indian Oil Corporation Limited are:
- Satish Kumar Vaduguri
- Ramnaresh Singh
- Arvinder Singh Sahney
- Sujata Sharma
- Arvind Kumar
- Alok Sharma
- Rashmi Govil
- Anuj Jain
- Nachimuthu Senthil Kumar