Integrated Filing — IndAS



General information about company
Scrip Code 533293
NSE Symbol KIRLOSENG
MSEI Symbol NOTLISTED
ISIN INE146L01010
Name of company Kirloskar Oil Engines Limited
Type of company Main Board
Class of security Equity
Date of start of financial year 01-Apr-2025
Date of end of financial year 31-Mar-2026
Date of board meeting when results were approved 06-Aug-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 29-Jul-2025
Description of presentation currency INR (in Actuals)
Reporting Type Quarterly
Reporting Quarter First quarter
Nature of report standalone or consolidated Consolidated
Whether results are audited or unaudited for the quarter ended Unaudited
Whether results are audited or unaudited for the Year to date for current period ended/year ended
Segment Reporting Multi segment
Description of single segment
Start date and time of board meeting 06-Aug-2025   14:45:00
End date and time of board meeting 06-Aug-2025   16:30:00
Whether cash flow statement is applicable on company
Type of cash flow statement
Declaration of unmodified opinion or statement on impact of audit qualification Not applicable



Financial Results Ind-AS
Particulars 3 months/ 6 months ended (dd-mm-yyyy) Year to date figures for current period ended (dd-mm-yyyy)
A Date of start of reporting period 01-Apr-2025
B Date of end of reporting period 30-Jun-2025
C Whether results are audited or unaudited Unaudited
D Nature of report standalone or consolidated Consolidated
Part I Blue color marked fields are non-mandatory. For Consolidated Results, if the company has no figures for 3 months / 6 months ended, in such case zero shall be inserted in the said column.
1 Income
Revenue from operations 17638000000
Other income 347000000
Total income 17985000000
2 Expenses
(a) Cost of materials consumed 8363600000
(b) Purchases of stock-in-trade 2130400000
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade -305500000
(d) Employee benefit expense 1371200000
(e) Finance costs 1394000000
(f) Depreciation, depletion and amortisation expense 396600000
(f) Other Expenses
1 Other Expenses 2843800000 2843800000
2 Expenses capitalised -32200000 -32200000
Total other expenses 2811600000
Total expenses 16161900000
3 Total profit before exceptional items and tax 1823100000
4 Exceptional items 0
5 Total profit before tax 1823100000
6 Tax expense
7 Current tax 514600000
8 Deferred tax -33300000
9 Total tax expenses 481300000
10 Net movement in regulatory deferral account balances related to profit or loss and the related deferred tax movement 0
11 Net Profit Loss for the period from continuing operations 1341800000
12 Profit (loss) from discontinued operations before tax 45400000
13 Tax expense of discontinued operations -2000000
14 Net profit (loss) from discontinued operation after tax 47400000
15 Share of profit (loss) of associates and joint ventures accounted for using equity method 0
16 Total profit (loss) for period 1389200000
17 Other comprehensive income net of taxes 171700000
18 Total Comprehensive Income for the period 1560900000
19 Total profit or loss, attributable to
Profit or loss, attributable to owners of parent 1418800000
Total profit or loss, attributable to non-controlling interests -29600000
20 Total Comprehensive income for the period attributable to
Comprehensive income for the period attributable to owners of parent 1591800000
Total comprehensive income for the period attributable to owners of parent non-controlling interests -30900000
21 Details of equity share capital
Paid-up equity share capital 290500000
Face value of equity share capital 2
27 Details of debt securities
22 Reserves excluding revaluation reserve
23 Earnings per share
i Earnings per equity share for continuing operations
Basic earnings (loss) per share from continuing operations 9.44
Diluted earnings (loss) per share from continuing operations 9.42
ii Earnings per equity share for discontinued operations
Basic earnings (loss) per share from discontinued operations 0.33
Diluted earnings (loss) per share from discontinued operations 0.33
ii Earnings per equity share
Basic earnings (loss) per share from continuing and discontinued operations 9.77
Diluted earnings (loss) per share from continuing and discontinued operations 9.75
24 Debt equity ratio
25 Debt service coverage ratio
26 Interest service coverage ratio
27 Disclosure of notes on financial results Textual Information(1)



Disclosure of notes on financial results
Textual Information(1) 1



Remarks
Debt equity ratio
Debt service coverage ratio
Interest service coverage ratio


Format for Reporting Segmenet wise Revenue, Results and Capital Employed along with the company results
Particulars 3 months/ 6 month ended (dd-mm-yyyy) Year to date figures for current period ended (dd-mm-yyyy)
Date of start of reporting period 01-Apr-2025
Date of end of reporting period 30-Jun-2025
Whether accounts are audited or unaudited Unaudited
Nature of report standalone or consolidated Consolidated
1 Segment Revenue (Income)
(net sale/income from each segment should be disclosed)
1 B2B 12763200000 12763200000
2 B2C 2917800000 2917800000
3 Financial services 1957000000 1957000000
Total Segment Revenue 17638000000
Less: Inter segment revenue 0 0
Revenue from operations 17638000000
2 Segment Result
Profit (+) / Loss (-) before tax and interest from each segment
1 B2B 1392800000 1392800000
2 B2C 276600000 276600000
3 Financial services 136700000 136700000
Total Profit before tax 1806100000
i. Finance cost 57600000 57600000
ii. Other Unallocable Expenditure net off Unallocable income -74600000 -74600000
Profit before tax 1823100000
3 (Segment Asset - Segment Liabilities)
Segment Asset
1 B2B 22425300000 22425300000
2 B2C 6872900000 6872900000
3 Financial services 68756600000 68756600000
Total Segment Asset 98054800000 98054800000
Un-allocable Assets 7970100000 7970100000
Net Segment Asset 106024900000 106024900000
4 Segment Liabilities
Segment Liabilities
1 B2B 13528500000 13528500000
2 B2C 3341400000 3341400000
3 Financial services 55917600000 55917600000
Total Segment Liabilities 72787500000 72787500000
Un-allocable Liabilities 1071200000 1071200000
Net Segment Liabilities 73858700000 73858700000
Disclosure of notes on segments Textual Information(2)



Text Block
Textual Information(2) 1



Other Comprehensive Income
Particulars 3 months/ 6 months ended (dd-mm-yyyy) Year to date figures for current period ended (dd-mm-yyyy)
A Date of start of reporting period 01-Apr-2025
B Date of end of reporting period 30-Jun-2025
C Whether results are audited or unaudited Unaudited
D Nature of report standalone or consolidated Consolidated
Other comprehensive income [Abstract]
1 Amount of items that will not be reclassified to profit and loss
1 Re-measurement gain / (loss) on defined benefit plans 2300000 2300000
2 Net gain / (loss) on equity instruments measured at fair value through other comprehensive nincome 0 0
3 Share of other comprehensive income of joint venture accounted for using the equity nmethod 0 0
Total Amount of items that will not be reclassified to profit and loss 2300000
2 Income tax relating to items that will not be reclassified to profit or loss 600000
3 Amount of items that will be reclassified to profit and loss
1 Exchange differences in translating the financial statements of a foreign operation -800000 -800000
2 Fair value changes on loans classified under Hold and Sell business model 228200000 228200000
Total Amount of items that will be reclassified to profit and loss 227400000
4 Income tax relating to items that will be reclassified to profit or loss 57400000
5 Total Other comprehensive income 171700000