| 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 | 01-04-2025 |
| Date of end of financial year | 31-03-2026 |
| Date of board meeting when results were approved | 11-11-2025 |
| Date on which prior intimation of the meeting for considering financial results was informed to the exchange | 03-11-2025 |
| Description of presentation currency | INR |
| Level of rounding used in financial results | Lakhs |
| Reporting Type | Quarterly |
| Reporting Quarter | Second quarter |
| Nature of report standalone or consolidated | Standalone |
| 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 | Unaudited |
| Segment Reporting | Single segment |
| Description of single segment | B2B & B2C |
| Start date and time of board meeting | 11-11-2025 14:30:00 |
| End date and time of board meeting | 11-11-2025 16:15:00 |
| Whether cash flow statement is applicable on company | Yes |
| Type of cash flow statement | Cash Flow Indirect |
| Declaration of unmodified opinion or statement on impact of audit qualification | Not applicable |
| Whether the company has any related party? | Yes |
| Whether the company has entered into any Related Party transaction during the selected half year for which it wants to submit disclosure? | Yes |
| (I) We declare that the acceptance of fixed deposits by the bans/Non-Banking Finance Company are at the terms uniformly applicable/offered to all shareholders/public | NA |
| (II) We declare that the scheduled commercial bank, as per RBI circular RBI/DBR/2015-16/19 dated March 03, 2016, has allowed additional interest of one per cent per annum, over and above the rate of interest mentioned in the schedule of interest rates on savings or a term deposits of banks staff and their exclusive associations as well as on deposits of Chairman, Chairman & Managing Director, Executive Director or such other Executives appointed for a fixed tenure. | NA |
| Whether the company is a high value debt listed entity according to regulation 15 (1A)? | No |
| (a) If answer to above question is Yes, whether complying with proviso to regulation 23 (9), i.e., submitting RPT disclosures on the day of results publication? | |
| (b) If answer to above question is No, please explain the reason for not complying. | |
| Whether the updated Related Party Transactions (RPT) Policy (in compliance with Reg. 23 of SEBI LODR) has been uploaded on the website of the Company? | Yes |
| Latest Date on which RPT policy is updated | 11-02-2025 |
| Indicate Company website link for updated RPT policy of the Company | https://www.kirloskaroilengines.com/ |
| Whether statement on deviation or variation for proceeds of public issue, rights issue, preferential issue, qualified institutions placement etc. is applicable to the company for the current quarter? | No |
| No. of times funds raised during the quarter | |
| Whether the disclosure for the Default on Loans and Debt Securities is applicable to the entity? | No |
| There are no default on Loans and Debt Securities | |
| 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 | 01-07-2025 | 01-04-2025 |
| B | Date of end of reporting period | 30-09-2025 | 30-09-2025 |
| C | Whether results are audited or unaudited | Unaudited | Unaudited |
| D | Nature of report standalone or consolidated | Standalone | Standalone |
| 1 | Income | ||
| Revenue from operations | 1,60,452.00 | 3,04,917.00 | |
| Other income | 1,193.00 | 2,418.00 | |
| Total income | 1,61,645.00 | 3,07,335.00 | |
| 2 | Expenses | ||
| (a) | Cost of materials consumed | 86,232.00 | 1,62,823.00 |
| (b) | Purchases of stock-in-trade | 24,054.00 | 44,795.00 |
| (c) | Changes in inventories of finished goods, work-in-progress and stock-in-trade | (5,570.00) | (7,803.00) |
| (d) | Employee benefit expense | 9,685.00 | 18,315.00 |
| (e) | Finance costs | 288.00 | 607.00 |
| (f) | Depreciation, depletion and amortisation expense | 3,566.00 | 6,963.00 |
| (f) | Other Expenses | ||
| 1 | Other expenses | 24,893.00 | 46,931.00 |
| 2 | Expenses capitalised | (283.00) | (605.00) |
| Total other expenses | 24,610.00 | 46,326.00 | |
| Total expenses | 1,42,865.00 | 2,72,026.00 | |
| 3 | Total profit before exceptional items and tax | 18,780.00 | 35,309.00 |
| 4 | Exceptional items | 0.00 | 0.00 |
| 5 | Total profit before tax | 18,780.00 | 35,309.00 |
| 6 | Tax expense | ||
| 7 | Current tax | 4,515.00 | 8,854.00 |
| 8 | Deferred tax | 185.00 | 95.00 |
| 9 | Total tax expenses | 4,700.00 | 8,949.00 |
| 10 | Net movement in regulatory deferral account balances related to profit or loss and the related deferred tax movement | 0.00 | 0.00 |
| 11 | Net Profit Loss for the period from continuing operations | 14,080.00 | 26,360.00 |
| 12 | Profit (loss) from discontinued operations before tax | 0.00 | 0.00 |
| 13 | Tax expense of discontinued operations | 0.00 | 0.00 |
| 14 | Net profit (loss) from discontinued operation after tax | 0.00 | 0.00 |
| 15 | Share of profit (loss) of associates and joint ventures accounted for using equity method | 0.00 | 0.00 |
| 16 | Total profit (loss) for period | 14,080.00 | 26,360.00 |
| 17 | Other comprehensive income net of taxes | (507.00) | (487.00) |
| 18 | Total Comprehensive Income for the period | 13,573.00 | 25,873.00 |
| 19 | Total profit or loss, attributable to | ||
| Profit or loss, attributable to owners of parent | |||
| Total profit or loss, attributable to non-controlling interests | |||
| 20 | Total Comprehensive income for the period attributable to | ||
| Comprehensive income for the period attributable to owners of parent | |||
| Total comprehensive income for the period attributable to owners of parent non-controlling interests | |||
| 21 | Details of equity share capital | ||
| Paid-up equity share capital | 2,906.00 | 2,906.00 | |
| Face value of equity share capital | 2 | 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 | 9.69 | 18.15 | |
| Diluted earnings (loss) per share from continuing operations | 9.68 | 18.13 | |
| ii | Earnings per equity share for discontinued operations | ||
| Basic earnings (loss) per share from discontinued operations | 0 | 0 | |
| Diluted earnings (loss) per share from discontinued operations | 0 | 0 | |
| ii | Earnings per equity share | ||
| Basic earnings (loss) per share from continuing and discontinued operations | 9.69 | 18.15 | |
| Diluted earnings (loss) per share from continuing and discontinued operations | 9.68 | 18.13 | |
| 24 | Debt equity ratio | ||
| 25 | Debt service coverage ratio | ||
| 26 | Interest service coverage ratio | ||
| 27 | Disclosure of notes on financial results | Textual Information(1) | |
| Textual Information(1) | Notes: Please refer attached scanned copy of results for detailed notes on results as the system is not accepting more than 4000 words. |
|---|
| Debt equity ratio | |
|---|---|
| Debt service coverage ratio | |
| Interest service coverage ratio |
| Particulars | Year ended (dd-mm-yyyy) | ||
|---|---|---|---|
| Date of start of reporting period | 01-04-2025 | ||
| Date of end of reporting period | 30-09-2025 | ||
| Whether results are audited or unaudited | Unaudited | ||
| Nature of report standalone or consolidated | Standalone | ||
| Assets | |||
| 1 | Non-current assets | ||
| Property, plant and equipment | 69,909.00 | ||
| Capital work-in-progress | 10,838.00 | ||
| Investment property | 0.00 | ||
| Goodwill | 0.00 | ||
| Other intangible assets | 11,836.00 | ||
| Intangible assets under development | 4,988.00 | ||
| Biological assets other than bearer plants | 0.00 | ||
| Investments accounted for using equity method | 0.00 | ||
| Non-current financial assets | |||
| Non-current investments | 1,51,899.00 | ||
| Trade receivables, non-current | |||
| Loans, non-current | 1.00 | ||
| Other non-current financial assets | 2,516.00 | ||
| Total non-current financial assets | 1,54,416.00 | ||
| Deferred tax assets (net) | |||
| Other non-current assets | 3,934.00 | ||
| Total non-current assets | 2,55,921.00 | ||
| 2 | Current assets | ||
| Inventories | 71,833.00 | ||
| Current financial asset | |||
| Current investments | 36,060.00 | ||
| Trade receivables, current | 77,614.00 | ||
| Cash and cash equivalents | 3,028.00 | ||
| Bank balance other than cash and cash equivalents | 16,502.00 | ||
| Loans, current | 3.00 | ||
| Other current financial assets | 4,125.00 | ||
| Total current financial assets | 1,37,332.00 | ||
| Current tax assets (net) | 0.00 | ||
| Other current assets | 9,633.00 | ||
| Total current assets | 2,18,798.00 | ||
| 3 | Non-current assets classified as held for sale | ||
| 4 | Regulatory deferral account debit balances and related deferred tax Assets | ||
| Total assets | 4,74,719.00 | ||
| Equity and liabilities | |||
| 1 | Equity | ||
| Equity attributable to owners of parent | |||
| Equity share capital | 2,906.00 | ||
| Other equity | 3,15,435.00 | ||
| Total equity attributable to owners of parent | 3,18,341.00 | ||
| Non controlling interest | |||
| Total equity | 3,18,341.00 | ||
| 2 | Liabilities | ||
| Non-current liabilities | |||
| Non-current financial liabilities | |||
| Borrowings, non-current | 3,413.00 | ||
| Trade payables, non-current | |||
| (A) Total outstanding dues of micro enterprises and small enterprises | 0.00 | ||
| (B) Total outstanding dues of creditors other than micro enterprises and small enterprises | 0.00 | ||
| Total Trade payable | 0.00 | ||
| Other non-current financial liabilities | 3,070.00 | ||
| Total non-current financial liabilities | 6,483.00 | ||
| Provisions, non-current | 5,044.00 | ||
| Deferred tax liabilities (net) | 2,433.00 | ||
| Deferred government grants, Non-current | |||
| Other non-current liabilities | 9,325.00 | ||
| Total non-current liabilities | 23,285.00 | ||
| Current liabilities | |||
| Current financial liabilities | |||
| Borrowings, current | 3,014.00 | ||
| Trade payables, current | |||
| (A) Total outstanding dues of micro enterprises and small enterprises | 13,602.00 | ||
| (B) Total outstanding dues of creditors other than micro enterprises and small enterprises | 78,348.00 | ||
| Total Trade payable | 91,950.00 | ||
| Other current financial liabilities | 11,856.00 | ||
| Total current financial liabilities | 1,06,820.00 | ||
| Other current liabilities | 10,000.00 | ||
| Provisions, current | 13,420.00 | ||
| Current tax liabilities (Net) | 2,853.00 | ||
| Deferred government grants, Current | |||
| Total current liabilities | 1,33,093.00 | ||
| 3 | Liabilities directly associated with assets in disposal group classified as held for sale | ||
| 4 | Regulatory deferral account credit balances and related deferred tax liability | ||
| Total liabilities | 1,56,378.00 | ||
| Total equity and liabilites | 4,74,719.00 | ||
| Disclosure of notes on assets and liabilities | Textual Information(1) | ||
| Textual Information(1) | Notes: Please refer attached scanned copy of results for detailed notes on results as the system is not accepting more than 4000 words. |
|---|
| 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 | 01-07-2025 | 01-04-2025 | |||||
| Date of end of reporting period | 30-09-2025 | 30-09-2025 | |||||
| Whether results are audited or unaudited | Unaudited | Unaudited | |||||
| Nature of report standalone or consolidated | Standalone | Standalone | |||||
| 1 | Segment Revenue (Income) | ||||||
| (net sale/income from each segment should be disclosed) | |||||||
| Total Segment Revenue | |||||||
| Less: Inter segment revenue | |||||||
| Revenue from operations | |||||||
| 2 | Segment Result | ||||||
| Profit (+) / Loss (-) before tax and interest from each segment | |||||||
| Total Profit before tax | |||||||
| i. Finance cost | |||||||
| ii. Other Unallocable Expenditure net off Unallocable income | |||||||
| Profit before tax | |||||||
| 3 | (Segment Asset - Segment Liabilities) | ||||||
| Segment Asset | |||||||
| Total Segment Asset | |||||||
| Un-allocable Assets | null | null | |||||
| Net Segment Asset | null | null | |||||
| 4 | Segment Liabilities | ||||||
| Segment Liabilities | |||||||
| Total Segment Liabilities | |||||||
| Un-allocable Liabilities | null | null | |||||
| Net Segment Liabilities | null | null | |||||
| Disclosure of notes on segments | Textual Information(2) | ||||||
| Textual Information(2) | Notes: Please refer attached scanned copy of results for detailed notes on results as the system is not accepting more than 4000 words. |
|---|
| 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 | 01-07-2025 | 01-04-2025 |
| B | Date of end of reporting period | 30-09-2025 | 30-09-2025 |
| C | Whether results are audited or unaudited | Unaudited | Unaudited |
| D | Nature of report standalone or consolidated | Standalone | Standalone |
| 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 | -68100000 | -65400000 |
| 2 | Net gain / (loss) on equity instruments measured at fair value through other comprehensive income (FVOCI) | 200000 | 200000 |
| Total Amount of items that will not be reclassified to profit and loss | (679.00) | (652.00) | |
| 2 | Income tax relating to items that will not be reclassified to profit or loss | (172.00) | (165.00) |
| 3 | Amount of items that will be reclassified to profit and loss | ||
| Total Amount of items that will be reclassified to profit and loss | |||
| 4 | Income tax relating to items that will be reclassified to profit or loss | 0.00 | 0.00 |
| 5 | Total Other comprehensive income | (507.00) | (487.00) |
| Particulars | Year ended (dd-mm-yyyy) | |||||
|---|---|---|---|---|---|---|
| A | Date of start of reporting period | 01-04-2025 | ||||
| B | Date of end of reporting period | 30-09-2025 | ||||
| C | Whether results are audited or unaudited | Unaudited | ||||
| D | Nature of report standalone or consolidated | Standalone | ||||
| Statement of cash flows | ||||||
| Cash flows from used in operating activities | ||||||
| Profit before tax | 35,309.00 | |||||
| Adjustments for reconcile profit (loss) | ||||||
| Adjustments for finance costs | 607.00 | |||||
| Adjustments for decrease (increase) in inventories | (23,335.00) | |||||
| Adjustments for decrease (increase) in trade receivables, current | (14,244.00) | |||||
| Adjustments for decrease (increase) in trade receivables, non-current | 0.00 | |||||
| Adjustments for decrease (increase) in other current assets | 0.00 | |||||
| Adjustments for decrease (increase) in other non-current assets | 0.00 | |||||
| Adjustments for other financial assets, non-current | 0.00 | |||||
| Adjustments for other financial assets, current | 70.00 | |||||
| Adjustments for other bank balances | 0.00 | |||||
| Adjustments for increase (decrease) in trade payables, current | 22,646.00 | |||||
| Adjustments for increase (decrease) in trade payables, non-current | 0.00 | |||||
| Adjustments for increase (decrease) in other current liabilities | 0.00 | |||||
| Adjustments for increase (decrease) in other non-current liabilities | 0.00 | |||||
| Adjustments for depreciation and amortisation expense | 6,963.00 | |||||
| Adjustments for impairment loss reversal of impairment loss recognised in profit or loss | 335.00 | |||||
| Adjustments for provisions, current | 2,687.00 | |||||
| Adjustments for provisions, non-current | 0.00 | |||||
| Adjustments for other financial liabilities, current | 0.00 | |||||
| Adjustments for other financial liabilities, non-current | 0.00 | |||||
| Adjustments for unrealised foreign exchange losses gains | (608.00) | |||||
| Adjustments for dividend income | 0.00 | |||||
| Adjustments for interest income | 1,064.00 | |||||
| Adjustments for share-based payments | 404.00 | |||||
| Adjustments for fair value losses (gains) | 111.00 | |||||
| Adjustments for undistributed profits of associates | 0.00 | |||||
| Other adjustments for which cash effects are investing or financing cash flow | (793.00) | |||||
| Other adjustments to reconcile profit (loss) | 0.00 | |||||
| Other adjustments for non-cash items | 641.00 | |||||
| Share of profit and loss from partnership firm or association of persons or limited liability partnerships | 0.00 | |||||
| Total adjustments for reconcile profit (loss) | (5,580.00) | |||||
| Net cash flows from (used in) operations | 29,729.00 | |||||
| Dividends received | 0.00 | |||||
| Interest paid | 0.00 | |||||
| Interest received | 0.00 | |||||
| Income taxes paid (refund) | 6,186.00 | |||||
| Other inflows (outflows) of cash | 0.00 | |||||
| Net cash flows from (used in) operating activities | 23,543.00 | |||||
| Cash flows from used in investing activities | ||||||
| Cash flows from losing control of subsidiaries or other businesses | 0.00 | |||||
| Cash flows used in obtaining control of subsidiaries or other businesses | 1,893.00 | |||||
| Other cash receipts from sales of equity or debt instruments of other entities | 0.00 | |||||
| Other cash payments to acquire equity or debt instruments of other entities | 0.00 | |||||
| Other cash receipts from sales of interests in joint ventures | 0.00 | |||||
| Other cash payments to acquire interests in joint ventures | 6,086.00 | |||||
| Cash receipts from share of profits of partnership firm or association of persons or limited liability partnerships | 0.00 | |||||
| Cash payment for investment in partnership firm or association of persons or limited liability partnerships | 0.00 | |||||
| Proceeds from sales of property, plant and equipment | 43.00 | |||||
| Purchase of property, plant and equipment | 13,923.00 | |||||
| Proceeds from sales of investment property | 0.00 | |||||
| Purchase of investment property | 0.00 | |||||
| Proceeds from sales of intangible assets | 0.00 | |||||
| Purchase of intangible assets | 0.00 | |||||
| Proceeds from sales of intangible assets under development | 0.00 | |||||
| Purchase of intangible assets under development | 0.00 | |||||
| Proceeds from sales of goodwill | 0.00 | |||||
| Purchase of goodwill | 0.00 | |||||
| Proceeds from biological assets other than bearer plants | 0.00 | |||||
| Purchase of biological assets other than bearer plants | 0.00 | |||||
| Proceeds from government grants | 0.00 | |||||
| Proceeds from sales of other long-term assets | 0.00 | |||||
| Purchase of other long-term assets | 0.00 | |||||
| Cash advances and loans made to other parties | 0.00 | |||||
| Cash receipts from repayment of advances and loans made to other parties | (2.00) | |||||
| Cash payments for future contracts, forward contracts, option contracts and swap contracts | 0.00 | |||||
| Cash receipts from future contracts, forward contracts, option contracts and swap contracts | 0.00 | |||||
| Dividends received | 0.00 | |||||
| Interest received | 658.00 | |||||
| Income taxes paid (refund) | 0.00 | |||||
| Other inflows (outflows) of cash | 6,860.00 | |||||
| Net cash flows from (used in) investing activities | (14,343.00) | |||||
| Cash flows from used in financing activities | ||||||
| Proceeds from changes in ownership interests in subsidiaries | 0.00 | |||||
| Payments from changes in ownership interests in subsidiaries | 0.00 | |||||
| Proceeds from issuing shares | 182.00 | |||||
| Proceeds from issuing other equity instruments | 0.00 | |||||
| Payments to acquire or redeem entity's shares | 0.00 | |||||
| Payments of other equity instruments | 0.00 | |||||
| Proceeds from exercise of stock options | 115.00 | |||||
| Proceeds from issuing debentures notes bonds etc | 0.00 | |||||
| Proceeds from borrowings | 5,985.00 | |||||
| Repayments of borrowings | 12,485.00 | |||||
| Payments of lease liabilities | 1,023.00 | |||||
| Dividends paid | 5,810.00 | |||||
| Interest paid | 454.00 | |||||
| Income taxes paid (refund) | 0.00 | |||||
| Other inflows (outflows) of cash | 0.00 | |||||
| Net cash flows from (used in) financing activities | (13,490.00) | |||||
| Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes | (4,290.00) | |||||
| Effect of exchange rate changes on cash and cash equivalents | ||||||
| Effect of exchange rate changes on cash and cash equivalents | 0.00 | |||||
| Net increase (decrease) in cash and cash equivalents | (4,290.00) | |||||
| Cash and cash equivalents cash flow statement at beginning of period | 7,318.00 | |||||
| Cash and cash equivalents cash flow statement at end of period | 3,028.00 | |||||
Format for Disclosure of Related Party Transactions (applicable only for half-yearly filings i.e., 2nd and 4th quarter) |
| Sr No. | Additional disclosure of related party transactions - applicable only in case the related party transaction relates to loans, inter-corporate deposits, advances or investments made or given by the listed entity/subsidiary. These details need to be disclosed only once, during the reporting period when such transaction was undertaken. | ||||||||||||||||||||||||
| Details of the party (listed entity/subsidiary) entering into the transaction | Details of the counterparty | Type of related party transaction | Details of other related party transaction | Value of the related party transaction as approved by the audit committee | Remarks on approval by audit committee | Value of the related party transaction ratified by the audit committee | Date of Audit Committee Meeting where the ratification was approved | Value of transaction during the reporting period | In case monies are due to either party as a result of the transaction | In case any financial indebtedness is incurred to make or give loans, inter-corporate deposits, advances or investments | Details of the loans, inter-corporate deposits, advances or investments | Notes | |||||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Name | PAN | Name | PAN | Relationship of the counterparty with the listed entity or its subsidiary | Opening balance | Closing balance | Nature of indebtedness (loan/ issuance of debt/ any other etc.) | Details of other indebtedness | Cost | Tenure | Nature (loan/ advance/ intercorporate deposit/ investment ) | Interest Rate (%) | Tenure | Secured/ unsecured | Purpose for which the funds will be utilised by the ultimate recipient of funds (endusage) | ||||||||||
| 1 | Kirloskar Oil Engines Limited | Actin Technologies India Private Limited | Promoter and Promoter Group | Any other transaction | Purchases of goods or servcies and Expenses Paid to / (Recovered from) | As approved by the Audit Committee of the Company | 1,075.00 | 60.00 | 78.00 | Textual Information(1) | |||||||||||||||
| 2 | Kirloskar Oil Engines Limited | Arka Financial Holdings Private Limited | Subsidiary | Any other transaction | Investment in equity shares | Not applicable | 0.00 | 1,05,265.00 | 1,05,265.00 | ||||||||||||||||
| 3 | Kirloskar Oil Engines Limited | Atul Kirloskar | Promoter and Promoter Group/Close member of Key Managerial Personnel | Any other transaction | Reimbursement / ( recovery ) of Expenses | Not applicable | 46.00 | 0.00 | 0.00 | ||||||||||||||||
| 4 | Kirloskar Oil Engines Limited | Atul Kirloskar | Promoter and Promoter Group/Close member of Key Managerial Personnel | Any other transaction | Rendering of Services | As approved by the Audit Committee of the Company and Refer Note 1, 2 & 14 | 1.00 | 0.00 | 0.00 | ||||||||||||||||
| 5 | Kirloskar Oil Engines Limited | Engines LPG LLC dba Wildcat Power Gen | Subsidiary | Sale of goods or services | As approved by the Audit Committee of the Company | 223.00 | 1,947.00 | 1,833.00 | |||||||||||||||||
| 6 | Kirloskar Oil Engines Limited | Engines LPG LLC dba Wildcat Power Gen | Subsidiary | Any other transaction | Expenses Paid to / (Recovered from) | As approved by the Audit Committee of the Company | (5.00) | 0.00 | 0.00 | ||||||||||||||||
| 7 | Kirloskar Oil Engines Limited | Genepath Diagnostics India Private Limited | Private Company in which relative of Director is a Director | Any other transaction | Expenses Paid to / (Recovered from) | Not applicable | 0.00 | 2.00 | 0.00 | ||||||||||||||||
| 8 | Kirloskar Oil Engines Limited | Gauri Kirloskar | Promoter and Promoter Group/Key Managerial Personnel | Any other transaction | Reimbursement / ( recovery ) of Expenses | Not applicable | 15.00 | 0.00 | 0.00 | ||||||||||||||||
| 9 | Kirloskar Oil Engines Limited | Gauri Kirloskar | Promoter and Promoter Group/Key Managerial Personnel | Any other transaction | Rendering of Services | As approved by the Audit Committee of the Company and Refer Note 1, 2 & 14 | 70.00 | (409.00) | (498.00) | ||||||||||||||||
| 10 | Kirloskar Oil Engines Limited | Kandathil Mathew Abraham | Non-Executive Director | Any other transaction | Reimbursement / ( recovery ) of Expenses | Not applicable | 0.00 | 0.00 | 0.00 | ||||||||||||||||
| 11 | Kirloskar Oil Engines Limited | Kirloskar Americas Corporation | Subsidiary | Sale of goods or services | As approved by the Audit Committee of the Company | 470.00 | 1,071.00 | 778.00 | |||||||||||||||||
| 12 | Kirloskar Oil Engines Limited | Kirloskar Americas Corporation | Subsidiary | Any other transaction | Expenses Paid to / (Recovered from) | As approved by the Audit Committee of the Company | (62.00) | (270.00) | (63.00) | ||||||||||||||||
| 13 | Kirloskar Oil Engines Limited | Kirloskar Americas Corporation | Subsidiary | Any other transaction | Investment in preference shares | Not applicable | 1,776.00 | 4,173.00 | 5,948.00 | Investment | 6.00 | 10 | Unsecured | For business purpose | Textual Information(2) | ||||||||||
| 14 | Kirloskar Oil Engines Limited | Kirloskar Americas Corporation | Subsidiary | Any other transaction | Investment in equity shares | Not applicable | 0.00 | 159.00 | 159.00 | ||||||||||||||||
| 15 | Kirloskar Oil Engines Limited | Kirloskar Brothers Limited | Promoter and Promoter Group | Sale of goods or services | As approved by the Audit Committee of the Company | 225.00 | 101.00 | 176.00 | |||||||||||||||||
| 16 | Kirloskar Oil Engines Limited | Kirloskar Chillers Private Limited | Promoter and Promoter Group | Purchase of goods or services | As approved by the Audit Committee of the Company | 2.00 | 0.00 | 0.00 | |||||||||||||||||
| 17 | Kirloskar Oil Engines Limited | Kirloskar Chillers Private Limited | Promoter and Promoter Group | Any other transaction | Sale of goods or services | As approved by the Audit Committee of the Company | 0.00 | 46.00 | 0.00 | ||||||||||||||||
| 18 | Kirloskar Oil Engines Limited | Kirloskar Chillers Private Limited | Promoter and Promoter Group | Any other transaction | Expenses Paid to / (Recovered from) | As approved by the Audit Committee of the Company | 5.00 | 0.00 | 3.00 | ||||||||||||||||
| 19 | Kirloskar Oil Engines Limited | Kirloskar DMCC | Promoter and Promoter Group | Sale of goods or services | As approved by the Audit Committee of the Company | 5,085.00 | 3,413.00 | 5,029.00 | |||||||||||||||||
| 20 | Kirloskar Oil Engines Limited | Kirloskar DMCC | Promoter and Promoter Group | Any other transaction | Expenses Paid to / (Recovered from) | As approved by the Audit Committee of the Company | 212.00 | (149.00) | (599.00) | ||||||||||||||||
| 21 | Kirloskar Oil Engines Limited | Kirloskar Ferrous Industries Limited | Promoter and Promoter Group | Purchase of goods or services | As approved by the Audit Committee of the Company | 6,453.00 | (1,945.00) | (3,302.00) | |||||||||||||||||
| 22 | Kirloskar Oil Engines Limited | Kirloskar Ferrous Industries Limited | Promoter and Promoter Group | Purchase of fixed assets | As approved by the Audit Committee of the Company | 44.00 | 0.00 | (44.00) | |||||||||||||||||
| 23 | Kirloskar Oil Engines Limited | Kirloskar Ferrous Industries Limited | Promoter and Promoter Group | Any other transaction | Reimbursement / ( recovery ) of Expenses | Not applicable | 6.00 | 0.00 | 0.00 | ||||||||||||||||
| 24 | Kirloskar Oil Engines Limited | Kirloskar Ferrous Industries Limited | Promoter and Promoter Group | Sale of goods or services | As approved by the Audit Committee of the Company | 3.00 | 2.00 | (221.00) | |||||||||||||||||
| 25 | Kirloskar Oil Engines Limited | Kirloskar Industries Limited | Promoter and Promoter Group | Any other transaction | Expenses Paid to / (Recovered from) | As approved by the Audit Committee of the Company | 741.00 | 0.00 | 0.00 | ||||||||||||||||
| 26 | Kirloskar Oil Engines Limited | Kirloskar Industries Limited | Promoter and Promoter Group | Any other transaction | Security deposit for leased premises | As approved by the Audit Committee of the Company | 0.00 | 741.00 | 741.00 | ||||||||||||||||
| 27 | Kirloskar Oil Engines Limited | Kirloskar Management Services Private Limited | Promoter and Promoter Group | Any other transaction | Expenses Paid to / (Recovered from) | As approved by the Audit Committee of the Company | 1,109.00 | 177.00 | (330.00) | ||||||||||||||||
| 28 | Kirloskar Oil Engines Limited | Kirloskar Management Services Private Limited | Promoter and Promoter Group | Any other transaction | Investment in equity shares | Not applicable | 0.00 | 93.00 | 93.00 | ||||||||||||||||
| 29 | Kirloskar Oil Engines Limited | Kirloskar Oil Engines Limited Employees' Group Gratuity Fund | Post Employment benefit plan of the Company | Any other transaction | Contribution Paid | Not applicable | 0.00 | (1,554.00) | (2,673.00) | ||||||||||||||||
| 30 | Kirloskar Oil Engines Limited | Kirloskar Oil Engines Limited Officers' Superannuation Scheme | Post Employment benefit plan of the Company | Any other transaction | Contribution Paid | Not applicable | 80.00 | (18.00) | (14.00) | ||||||||||||||||
| 31 | Kirloskar Oil Engines Limited | Kirloskar Oil Engines Limited Officers' Superannuation Trust | Post Employment benefit plan of the Company | Any other transaction | Contribution Paid | Not applicable | 2.00 | (3.00) | 0.00 | ||||||||||||||||
| 32 | Kirloskar Oil Engines Limited | Kirloskar Pneumatic Company Limited | Promoter and Promoter Group | Sale of goods or services | As approved by the Audit Committee of the Company | 80.00 | 26.00 | 36.00 | |||||||||||||||||
| 33 | Kirloskar Oil Engines Limited | Kirloskar Pneumatic Company Limited | Promoter and Promoter Group | Purchase of goods or services | As approved by the Audit Committee of the Company | 37.00 | (2.00) | (19.00) | |||||||||||||||||
| 34 | Kirloskar Oil Engines Limited | Kirloskar Proprietary Limited | Promoter and Promoter Group | Any other transaction | Expenses Paid to / (Recovered from) | As approved by the Audit Committee of the Company | 702.00 | (348.00) | (378.00) | ||||||||||||||||
| 35 | Kirloskar Oil Engines Limited | Kirloskar Proprietary Limited | Promoter and Promoter Group | Any other transaction | Dividend Received | Not applicable | 0.00 | 0.00 | 0.00 | ||||||||||||||||
| 36 | Kirloskar Oil Engines Limited | Kirloskar Solar Technologies Private Limited | Entity controlled by close member of Key Managerial Personnel | Purchase of fixed assets | As approved by the Audit Committee of the Company | 42.00 | (8.00) | (37.00) | |||||||||||||||||
| 37 | Kirloskar Oil Engines Limited | Kirloskar Solar Technologies Private Limited | Entity controlled by close member of Key Managerial Personnel | Any other transaction | Expenses Paid to / (Recovered from) | As approved by the Audit Committee of the Company | 42.00 | 0.00 | 0.00 | ||||||||||||||||
| 38 | Kirloskar Oil Engines Limited | Kirloskar Trading (SA) (PTY) Ltd. | Promoter and Promoter Group | Sale of goods or services | As approved by the Audit Committee of the Company | 217.00 | 523.00 | 447.00 | |||||||||||||||||
| 39 | Kirloskar Oil Engines Limited | Kirloskar Trading (SA) (PTY) Ltd. | Promoter and Promoter Group | Any other transaction | Expenses Paid to / (Recovered from) | As approved by the Audit Committee of the Company | 326.00 | (41.00) | (228.00) | ||||||||||||||||
| 40 | Kirloskar Oil Engines Limited | La-Gajjar Machineries Private Limited | Subsidiary | Purchase of goods or services | As approved by the Audit Committee of the Company | 2,766.00 | (267.00) | 0.00 | |||||||||||||||||
| 41 | Kirloskar Oil Engines Limited | La-Gajjar Machineries Private Limited | Subsidiary | Any other transaction | Reimbursement / ( recovery ) of Expenses | Not applicable | (172.00) | 230.00 | 145.00 | ||||||||||||||||
| 42 | Kirloskar Oil Engines Limited | La-Gajjar Machineries Private Limited | Subsidiary | Any other transaction | Investment in equity shares | Not applicable | 0.00 | 36,314.00 | 36,314.00 | ||||||||||||||||
| 43 | Kirloskar Oil Engines Limited | La-Gajjar Machineries Private Limited | Subsidiary | Any other transaction | Investment in preference shares | Not applicable | 0.00 | 4,850.00 | 4,850.00 | ||||||||||||||||
| 44 | Kirloskar Oil Engines Limited | La-Gajjar Machineries Private Limited | Subsidiary | Any other transaction | Sale of investment | As approved by the Audit Committee of the Company | 0.00 | 0.00 | 0.00 | ||||||||||||||||
| 45 | Kirloskar Oil Engines Limited | La-Gajjar Machineries Private Limited | Subsidiary | Any other transaction | Interest income on Preference share Investment | Not applicable | 200.00 | 398.00 | 200.00 | ||||||||||||||||
| 46 | Kirloskar Oil Engines Limited | Muhavara Enterprise Private Limited | Private Company in which Director is a Member | Purchase of goods or services | As approved by the Audit Committee of the Company | 0.00 | 0.00 | 0.00 | |||||||||||||||||
| 47 | Kirloskar Oil Engines Limited | Rahul Kirloskar | Promoter and Promoter Group/Non-Executive Director | Any other transaction | Rendering of Services | As approved by the Audit Committee of the Company and Refer Note 1, 2 & 14 | 4.00 | 0.00 | 0.00 | ||||||||||||||||
| 48 | Kirloskar Oil Engines Limited | Rahul Sahai | Key Managerial Personnel | Any other transaction | Subscription for shares under ESOP | Refer Note 3 | 40.00 | 0.00 | 0.00 | ||||||||||||||||
| 49 | Kirloskar Oil Engines Limited | Rahul Sahai | Key Managerial Personnel | Any other transaction | Reimbursement / ( recovery ) of Expenses | Not applicable | 18.00 | 0.00 | 0.00 | ||||||||||||||||
| 50 | Kirloskar Oil Engines Limited | Sachin Kejriwal w.e.f. 9th May 2024 | Key Managerial Personnel | Any other transaction | Subscription for shares under ESOP | Refer Note 3 | 26.00 | 0.00 | 0.00 | ||||||||||||||||
| 51 | Kirloskar Oil Engines Limited | TACO Prestolite Electric Private Limited | Private Company in which Director is a Director | Purchase of goods or services | As approved by the Audit Committee of the Company | 87.00 | (27.00) | 0.00 | |||||||||||||||||
| 52 | Kirloskar Oil Engines Limited | Tata Autocomp GY Batteries Private Limited | Private Company in which Director is a Director and Member | Purchase of goods or services | As approved by the Audit Committee of the Company | 1,951.00 | (914.00) | (1,010.00) | |||||||||||||||||
| 53 | Kirloskar Oil Engines Limited | Tor.ai Limited | Promoter and Promoter Group | Purchase of goods or services | As approved by the Audit Committee of the Company | 807.00 | (4.00) | (76.00) | |||||||||||||||||
| 54 | Kirloskar Oil Engines Limited | Vinesh Kumar Jairath | Non-Executive Director | Any other transaction | Reimbursement / ( recovery ) of Expenses | Not applicable | 0.00 | 0.00 | 0.00 | ||||||||||||||||
| 55 | Kirloskar Oil Engines Limited | Sachin Kejriwal w.e.f. 9th May 2024 | Key Managerial Personnel | Any other transaction | Reimbursement / ( recovery ) of Expenses | Not applicable | 1.00 | 0.00 | 0.00 | ||||||||||||||||
| 56 | Kirloskar Oil Engines Limited | Sahyadri Hospitals Private Limited | Private Company in which director is a Director | Sale of goods or services | As approved by the Audit Committee of the Company | 0.00 | 0.00 | 0.00 | |||||||||||||||||
| 57 | Kirloskar Oil Engines Limited | S.L. Kirloskar CSR Foundation | Promoter & Promoter Group | Any other transaction | CSR contribution | Not applicable | 250.00 | 0.00 | 0.00 | ||||||||||||||||
| 58 | Kirloskar Oil Engines Limited | S.L. Kirloskar CSR Foundation | Promoter & Promoter Group | Any other transaction | Investment in equity shares | Not applicable | 0.00 | 0.00 | 0.00 | ||||||||||||||||
| 59 | Kirloskar Oil Engines Limited | Avante Spaces Limited (earlier known as Wellness Space Developers Limited) | Promoter & Promoter Group | Any other transaction | Expenses Paid to / (Recovered from) | As approved by the Audit Committee of the Company | 134.00 | 0.00 | 0.00 | ||||||||||||||||
| 60 | Kirloskar Oil Engines Limited | Satish Jamdar | Non-Executive Director | Any other transaction | Reimbursement / ( recovery ) of Expenses | Not applicable | 0.00 | 0.00 | 0.00 | ||||||||||||||||
| 61 | Kirloskar Oil Engines Limited | Kirloskar International ME FZE | Subsidiary | Sale of goods or services | As approved by the Audit Committee of the Company | 1,677.00 | 0.00 | 1,719.00 | |||||||||||||||||
| 62 | Kirloskar Oil Engines Limited | Kirloskar International ME FZE | Subsidiary | Any other transaction | Expenses Paid to / (Recovered from) | As approved by the Audit Committee of the Company | (5.00) | 0.00 | 0.00 | ||||||||||||||||
| 63 | Kirloskar Oil Engines Limited | Kirloskar International ME FZE | Subsidiary | Any other transaction | Reimbursement / ( recovery ) of Expenses | Not applicable | (3.00) | 0.00 | (3.00) | ||||||||||||||||
| 64 | Kirloskar Oil Engines Limited | Kirloskar International ME FZE | Subsidiary | Any other transaction | Investment in equity shares | Not applicable | 117.00 | 0.00 | 117.00 | ||||||||||||||||
| 65 | La-Gajjar Machineries Private Limited | Actin Technologies India Private Limited | Related party of Holding Company | Any other transaction | Purchases of goods or servcies and Expenses Paid to / (Recovered from) | Not Applicable | 59.00 | 0.00 | 0.00 | ||||||||||||||||
| 66 | La-Gajjar Machineries Private Limited | Actin Technologies India Private Limited | Related party of Holding Company | Any other transaction | Reimbursement of expenses to Related party of holding Company | Not Applicable | 0.00 | 0.00 | 0.00 | ||||||||||||||||
| 67 | La-Gajjar Machineries Private Limited | Gauri Kirloskar | Related Party of Subsidiary Company | Any other transaction | Rendering of Services | Refer Note 14 | 1.00 | 0.00 | 0.00 | ||||||||||||||||
| 68 | La-Gajjar Machineries Private Limited | Akshay Sahni | Related Party of Subsidiary Company | Any other transaction | Rendering of Services | Refer Note 14 | 1.00 | 0.00 | 0.00 | ||||||||||||||||
| 69 | La-Gajjar Machineries Private Limited | Indifour Consult Private Limited | Related party of Holding Company | Any other transaction | Reimbursement of expenses | Not Applicable | 0.00 | 0.00 | 0.00 | ||||||||||||||||
| 70 | La-Gajjar Machineries Private Limited | Indifour Consult Private Limited | Related party of Holding Company | Any other transaction | Reimbursement of expenses | Refer Note 15 | 0.00 | (29.00) | 0.00 | ||||||||||||||||
| 71 | La-Gajjar Machineries Private Limited | Kirloskar Management Services Private Limited | Related Party of Holding Company and Subsidiary Company | Any other transaction | Administrative service | Refer Note 15 | 97.00 | 29.00 | 0.00 | ||||||||||||||||
| 72 | La-Gajjar Machineries Private Limited | La-Gajjar Machineries Pvt. Ltd. Employees Group Gratuity Trust | Related Party of Subsidiary Company | Any other transaction | Contribution paid to post employment benefit plan of the company | Not Applicable | 220.00 | (145.00) | (88.00) | ||||||||||||||||
| 73 | Arka Financial Holdings Private Limited | Arka Credit Fund I | Related Party of Subsidiary Company | Any other transaction | Redemption of investment in fund | Refer Note 19 | 321.00 | 324.00 | 0.00 | Investment | 0.00 | Maximum till August 2027 | Unsecured | As per Private Placement Memorandum of the Fund | |||||||||||
| 74 | Arka Financial Holdings Private Limited | Arka Credit Fund I | Related Party of Subsidiary Company | Any other transaction | Income Earned from the Investment | Refer Note 19 | 15.00 | 0.00 | 0.00 | ||||||||||||||||
| 75 | Arka Financial Holdings Private Limited | Gauri Kirloskar | Related Party of Subsidiary Company | Any other transaction | Rendering of Services | Refer Note 21 | 3.00 | 0.00 | 0.00 | ||||||||||||||||
| 76 | Arka Fincap Limited | Arka Financial Holdings Private Limited | Related Party of Subsidiary Company | Any other transaction | Payments done on behalf of Arka Financial Holdings Pvt Ltd (At Actuals) | None | 4.00 | 1.00 | 2.00 | ||||||||||||||||
| 77 | Arka Fincap Limited | Arka Financial Holdings Private Limited | Related Party of Subsidiary Company | Any other transaction | Security Deposit paid related to corporate office (At Actuals) | None | 23.00 | 0.00 | 0.00 | ||||||||||||||||
| 78 | Arka Fincap Limited | Arka Financial Holdings Private Limited | Related Party of Subsidiary Company | Any other transaction | Reimbursement / ( recovery ) of Expenses (net of TDS) | None | 6.00 | 0.00 | 0.00 | ||||||||||||||||
| 79 | Arka Fincap Limited | Arka Investment Advisory Services Private Limited | Related Party of Subsidiary Company | Any other transaction | Reimbursement / ( recovery ) of Expenses (net of TDS) | Omnibus Approval by the Audit Committee (Rs 1.85 crores) | 25.00 | 13.00 | 9.00 | ||||||||||||||||
| 80 | Arka Fincap Limited | Arka Investment Advisory Services Private Limited | Related Party of Subsidiary Company | Any other transaction | Payments done on behalf of Arka Financial Holdings Pvt Ltd (At Actuals) | As approved by Audit Committee (At Actuals) | 8.00 | 0.00 | 0.00 | ||||||||||||||||
| 81 | Arka Fincap Limited | Arka Investment Advisory Services Private Limited | Related Party of Subsidiary Company | Any other transaction | Security Deposit paid related to Corporate Office (At Actuals) | As approved by Audit Committee (At Actuals) | 23.00 | 0.00 | 0.00 | ||||||||||||||||
| 82 | Arka Fincap Limited | Gauri Kirloskar | Related Party of Subsidiary Company | Remuneration | Refer Note 16, 21 & 23 | 14.00 | 0.00 | 0.00 | |||||||||||||||||
| 83 | Arka Fincap Limited | Samrat Gupta | Related Party of Subsidiary Company | Remuneration | Refer Note 16 & 23 | 281.00 | 0.00 | 0.00 | |||||||||||||||||
| 84 | Arka Fincap Limited | Others | Related Party of Subsidiary Company | Remuneration | Refer Note 16 & 23 | 305.00 | 0.00 | 0.00 | |||||||||||||||||
| 85 | Arka Fincap Limited | D Sivanandhan | Related Party of Subsidiary Company | Remuneration | Refer Note 16 & 23 | 12.00 | 0.00 | 0.00 | |||||||||||||||||
| 86 | Arka Fincap Limited | Vijay Chugh | Related Party of Subsidiary Company | Remuneration | Refer Note 16 & 23 | 13.00 | 0.00 | 0.00 | |||||||||||||||||
| 87 | Arka Fincap Limited | Yogesh Kapur | Related Party of Subsidiary Company | Remuneration | Refer Note 16 & 23 | 15.00 | 0.00 | 0.00 | |||||||||||||||||
| 88 | Arka Fincap Limited | R Gurumurthy | Related Party of Subsidiary Company | Remuneration | Refer Note 16 & 23 | 9.00 | 0.00 | 0.00 | |||||||||||||||||
| 89 | Arka Fincap Limited | Nasser Mukhtar Munjee | Related Party of Subsidiary Company | Remuneration | Refer Note 16 & 23 | 17.00 | 0.00 | 0.00 | |||||||||||||||||
| 90 | Arka Fincap Limited | Hoshang Noshirwan Sinor | Related Party of Subsidiary Company | Remuneration | Refer Note 16 & 23 | 8.00 | 0.00 | 0.00 | |||||||||||||||||
| 91 | Arka Fincap Limited | Rahul Bhagat | Related Party of Subsidiary Company | Remuneration | Refer Note 16 & 23 | 8.00 | 0.00 | 0.00 | |||||||||||||||||
| 92 | Arka Fincap Limited | Mahesh Chhabria | Related Party of Subsidiary Company | Remuneration | Refer Note 16 & 23 | 0.00 | 0.00 | 0.00 | |||||||||||||||||
| 93 | Arka Fincap Limited | Harish Engineer | Related Party of Subsidiary Company | Remuneration | Refer Note 16 & 23 | 1.00 | 0.00 | 0.00 | |||||||||||||||||
| 94 | Arka Fincap Limited | Kirloskar Management Services Private Limited | Related Party of Subsidiary Company | Purchase of goods or services | None | 71.00 | 14.00 | 0.00 | |||||||||||||||||
| 95 | Arka Investment Advisory Services Private Limited | Arka Credit Fund I | Related Party of Subsidiary Company | Any other transaction | Management Fee Income | Refer Note 20 | 18.00 | 35.00 | 0.00 | ||||||||||||||||
| 96 | Arka Investment Advisory Services Private Limited | Arka Credit Fund I | Related Party of Subsidiary Company | Any other transaction | Income Earned from the Investment | Refer Note 19 | 259.00 | 0.00 | 0.00 | ||||||||||||||||
| 97 | Arka Investment Advisory Services Private Limited | Arka Credit Fund I | Related Party of Subsidiary Company | Any other transaction | Recovery of Operating Expenses | Refer Note 20 | 1.00 | 0.00 | 0.00 | ||||||||||||||||
| 98 | Arka Investment Advisory Services Private Limited | Arka Credit Fund I | Related Party of Subsidiary Company | Any other transaction | Redemption of investment in fund | Refer Note 19 | 3,654.00 | 3,672.00 | 0.00 | Any other | Redemption of Investment in Alternative Investment Fund | 0.00 | 0 | Investment | 12.65 | Maximum till August 2027 | Unsecured | As per Private Placement Memorandum of the Fund | |||||||
| 99 | Kirloskar Americas Corporation | Engines LPG LLC dba Wildcat Power Gen | Related Party of Subsidiary Company | Any other transaction | Interest Income on loan granted | Not applicable | 158.00 | 282.00 | 455.00 | Any other | Issue of Non-Convertible Debentures | 12.65 | 4 | ||||||||||||
| 100 | Kirloskar Americas Corporation | Engines LPG LLC dba Wildcat Power Gen | Related Party of Subsidiary Company | Any other transaction | Loan (Repaid)/given | Not applicable | 371.00 | 3,842.00 | 4,371.00 | ||||||||||||||||
| 101 | Kirloskar Americas Corporation | Engines LPG LLC dba Wildcat Power Gen | Related Party of Subsidiary Company | Sale of goods or services | Not applicable | 0.00 | 73.00 | 77.00 | |||||||||||||||||
| 102 | Kirloskar Americas Corporation | Engines LPG LLC dba Wildcat Power Gen | Related Party of Subsidiary Company | Any other transaction | Reimbursement / ( recovery ) of Expenses | Not applicable | 243.00 | 0.00 | 40.00 | ||||||||||||||||
| 103 | Kirloskar Americas Corporation | Kirloskar Proprietary Limited | Related party of Holding Company | Any other transaction | Reimbursement / ( recovery ) of Expenses | Not applicable | 1.00 | 0.00 | 0.00 | ||||||||||||||||
| 104 | Kirloskar Oil Engines Limited | Kirloskar Proprietary Limited | Promoter and Promoter Group | Any other transaction | Investment in equity shares | Not applicable | 0.00 | 0.00 | 2.00 | ||||||||||||||||
| Total value of transaction during the reporting period | 33,185.00 | ||||||||||||||||||||||||
| Textual Information(1) | 1) The figures do not include provision for leave encashment and gratuity, as actuarial valuation for recording such provision is obtained at the company level and the same is not identificable at individual key managerial personnel. Sitting fees, remuneration and commission only paid to Directors forming part of promoter and promoter group are considered pursuant to regulation 23(9) of Securities and Exchange Board of India (Listing Obligations and Disclosure Requirements) Regulations, 2015, including amendmends thereafter (SEBI LODR). 2) Provision for commision to directors has been recorded in financials on an estimated basis and is still subject to approval from the board of directors, accordingly it has not been included in rendering of services. 3) Cost associated with Employee Stock Option Plan (ESOP) has been recorded in financials as per the relevant Ind AS, however the perquisite value for ESOP which have not yet been vested and exercised are not included in the remuneration reported above, wherever applicable, as the same will be included at the time of exercise of options. 4) Terms and conditions of transactions with related parties : Transactions entered into with related party are made in ordinary course of business and on terms equivalent to those that prevail in arm’s length transactions. This assessment is undertaken each financial year through examining the financial position of the related party and the market in which the related party operates. 5) Other Commitment - The Ultimate Holding Company has given letter of comfort/undertaking to one of the step down subsidiary's bankers for credit facilities availed by that step-down subsidiary. As per the terms of letter of comfort/undertaking, the Ultimate Holding Company undertakes not to divest its ownership interest directly or indirectly in the step-down subsidiary beyond specified percentage. 6) ** As per the clarificatory FAQs issued by BSE Limited and NSE Limited dated 25th April 2022, the PAN numbers mentioned above are only included in the XBRL file and not reported in the document uploaded on the exchanges and company website. 7) No specific financial indebtedness is incurred to make or give investments except as disclosed above. 8) The value of transactions, opening and closing balances are after considering effect of prepaid and provision. Additionally, the closing balance in Investment in equity shares/preference share/fund represents the carrying value of investment as at the period end. 9) For foreign subsidiaries including step-down subidiaries, the transcations and outstanding balances are inclusive of the effects of foreign exchange fluctuations. 10) Transactions between members of the Group (between Kirloskar Oil Engines Limited and its subsidiaries/step-down subsidiaries or between subsidiaries/step-down subsidiaries) are reported once and excluding GST, wherever applicable. 11) Negative Amounts in the opening balance and closing balance columns represent credit balances. 12) * Amounts reported are inclusive of GST wherever applicable 13) 0.00'/-0.00 denotes amounts less than Rs.50,000 in absolute terms. 14) Pursuant to Regulation 23(9) of SEBI LODR, the remuneration and sitting fees paid to Directors or key managerial personnel or senior management except who is part of promoter or promoter group of Kirloskar Oil Engines Limited and its subsidiaries are not required to be disclosed and hence excluded in reporting above except for Arka Fincap Limited (Subsidiairy). 15) Audit Committee is not applicable. The transactions are on arm's length basis accordingly, the board of directors had noted the same.16Board of Directors approved the payment of commission not exceeding 1% of the net profits of the Company, subject to the approval of the shareholders of the Company, authorising NRC to approve the commission amount for each of the Director. 16) As approved by the Nomination & remuneration Committee/Board of Directors of the Subsidiary Company. 17) The remuneration is paid by Arka Fincap Limited to its employees and it has been considered based on Form 16 (as per The Income Tax Act, 1961) 18) There are no transactions related to loan, inter corporate deposits and advances except as reported in the above table. 19) Redemption and Income from Investment in Arka Credit Fund I is as per statement of account issued by Arka Credit Fund I 20) The Subsidiary Company is not required to constitute the Audit Committee. The Management fee income and the recovery of operating expenses is as per the approved Private Placement Memorandum 21) Sitting fees paid to directors for attending the meeting of board and committee as approved by Board of Directors of the Subsidiary Company. 22) The Subsidiary Company is not required to constitute the Audit Committee. The Board of Directors of the Subsidiary Company approved the transaction at their meeting held on Jan 27, 2025. 23) Arka Fincap Limited (AFL- Subsidiary Company) is a High Value Debt Listed Entity (HVDLE) . Pursuant to Regulation 62K(9) the HVDLE shall submit to the stock exchanges disclosures of related party transactions in the format as specified by the Board from time to time. The exemption available to equity listed companies as mentioned in note no. 14 above under Regulation 23(9) is not available to High Value Debt Listed Entity. Hence the transactions related to sitting fees and remuneration paid to director or key managerial personnel of AFL are reported by AFL to the stock exchanges. Accordingly, the Company has considered the same in this disclosure. |
| Textual Information(2) | Investment in Optionally Convertible Redeemable Non-cumulative Preference Shares |