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The second quarter loss widened from a $12.9 million loss in the corresponding period last year.
InterOil said the shutdown period during the quarter was to undertake planned revamp activities, which it said would ultimately improve the company's "product slate".
The refinery was shut down for 41 days during the second quarter compared with no shutdown days during the same period last year.
"If our refining margins do not meet our expectations, we may be required to write down the value of our refinery," the company said.
The company's midstream business, representing the refinery and marketing operations, represented the majority of the loss, $13.7 million, while increased exploration resulted in a loss for the upstream business segment of $4.2 million.
InterOil is currently drilling its Elk-1 well in PNG, the third of eight wells to be drilled in the current program.

