NEW DELHI: Coal India, ONGC and Indian Oil Corporation emerged as star financial performers among India's central public sector enterprises in 2015-16, whereas SAIL BSNL and Air India incurred most losses, a government survey has showed.The Public Enterprises Survey, tracking the performance of CPSEs in 2015-16, revealed that the top three loss-making CPSEs -- SAIL, BSNL and Air India -- incurred a loss equal to 51.65 per cent of the total loss made by the top 10 loss-making CPSEs in 2015-16.SAIL entered the list of top 10 loss-making CPSEs, apart from ONGC Videsh, Rashtriya Ispat Nigam, PEC and BHEL . Mangalore Refinery and Petrochemicals, STCL, Fertilizers and Chemicals (Travancore), Air India Engineering Services and Hindustan Fertilisers Corporation went to the profit zone in 2015-16.The most profitable PSUs -- Coal India, ONGC and IOC -- contributed 17.82, 17.45 and 11.34 per cent, respectively, to the total profit earned by the top 10 profit-making CPSEs during the year, the survey tabled in Parliament revealed.Hindustan Fertilizer Corporation and Mahanadi Coalfields entered the list of top 10 profit-making CPSEs, whereas NMDC and South Eastern Coalfields made their exit.The top 10 profit-making companies accounted for 63.46 per cent of the total profits made by all (165) CPSEs during the year.The top 10 loss-making companies claimed 79.81 per cent of the total losses made by all the 78 CPSEs during the year.