| 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 | 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 | Unaudited |
| Segment Reporting | Multi segment |
| Description of single segment | |
| 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 |
| 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 | Consolidated | Consolidated |
| 1 | Income | ||
| Revenue from operations | 1,94,838.00 | 3,71,218.00 | |
| Other income | 1,255.00 | 4,725.00 | |
| Total income | 1,96,093.00 | 3,75,943.00 | |
| 2 | Expenses | ||
| (a) | Cost of materials consumed | 93,724.00 | 1,77,360.00 |
| (b) | Purchases of stock-in-trade | 24,582.00 | 45,886.00 |
| (c) | Changes in inventories of finished goods, work-in-progress and stock-in-trade | (7,246.00) | (10,301.00) |
| (d) | Employee benefit expense | 15,107.00 | 28,819.00 |
| (e) | Finance costs | 13,598.00 | 27,538.00 |
| (f) | Depreciation, depletion and amortisation expense | 4,202.00 | 8,168.00 |
| (f) | Other Expenses | ||
| 1 | Other Expenses | 30,779.00 | 59,217.00 |
| 2 | Expenses capitalised (Refer note no.11) | (283.00) | (605.00) |
| Total other expenses | 30,496.00 | 58,612.00 | |
| Total expenses | 1,74,463.00 | 3,36,082.00 | |
| 3 | Total profit before exceptional items and tax | 21,630.00 | 39,861.00 |
| 4 | Exceptional items | 0.00 | 0.00 |
| 5 | Total profit before tax | 21,630.00 | 39,861.00 |
| 6 | Tax expense | ||
| 7 | Current tax | 4,940.00 | 10,086.00 |
| 8 | Deferred tax | 771.00 | 438.00 |
| 9 | Total tax expenses | 5,711.00 | 10,524.00 |
| 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 | 15,919.00 | 29,337.00 |
| 12 | Profit (loss) from discontinued operations before tax | 0.00 | 454.00 |
| 13 | Tax expense of discontinued operations | 0.00 | (20.00) |
| 14 | Net profit (loss) from discontinued operation after tax | 0.00 | 474.00 |
| 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 | 15,919.00 | 29,811.00 |
| 17 | Other comprehensive income net of taxes | 1,290.00 | 3,007.00 |
| 18 | Total Comprehensive Income for the period | 17,209.00 | 32,818.00 |
| 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 | 17,630.00 | 33,548.00 | |
| Total comprehensive income for the period attributable to owners of parent non-controlling interests | (421.00) | (730.00) | |
| 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 | 11.18 | 20.63 | |
| Diluted earnings (loss) per share from continuing operations | 11.17 | 20.6 | |
| ii | Earnings per equity share for discontinued operations | ||
| Basic earnings (loss) per share from discontinued operations | 0 | 0.33 | |
| Diluted earnings (loss) per share from discontinued operations | 0 | 0.33 | |
| ii | Earnings per equity share | ||
| Basic earnings (loss) per share from continuing and discontinued operations | 11.18 | 20.96 | |
| Diluted earnings (loss) per share from continuing and discontinued operations | 11.17 | 20.93 | |
| 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 | Not Applicable |
|---|---|
| Debt service coverage ratio | Not Applicable |
| Interest service coverage ratio | Not Applicable |
| 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 | Consolidated | ||
| Assets | |||
| 1 | Non-current assets | ||
| Property, plant and equipment | 88,466.00 | ||
| Capital work-in-progress | 11,034.00 | ||
| Investment property | 0.00 | ||
| Goodwill | 19,017.00 | ||
| Other intangible assets | 12,310.00 | ||
| Intangible assets under development | 5,062.00 | ||
| Biological assets other than bearer plants | 0.00 | ||
| Investments accounted for using equity method | 0.00 | ||
| Non-current financial assets | |||
| Non-current investments | 11,461.00 | ||
| Trade receivables, non-current | 0.00 | ||
| Loans, non-current | 4,42,192.00 | ||
| Other non-current financial assets | 15,010.00 | ||
| Total non-current financial assets | 4,68,663.00 | ||
| Deferred tax assets (net) | 546.00 | ||
| Other non-current assets | 4,193.00 | ||
| Total non-current assets | 6,09,291.00 | ||
| 2 | Current assets | ||
| Inventories | 84,968.00 | ||
| Current financial asset | |||
| Current investments | 35,210.00 | ||
| Trade receivables, current | 81,574.00 | ||
| Cash and cash equivalents | 80,788.00 | ||
| Bank balance other than cash and cash equivalents | 20,015.00 | ||
| Loans, current | 1,34,605.00 | ||
| Other current financial assets | 4,508.00 | ||
| Total current financial assets | 3,56,700.00 | ||
| Current tax assets (net) | 3,612.00 | ||
| Other current assets | 12,727.00 | ||
| Total current assets | 4,58,007.00 | ||
| 3 | Non-current assets classified as held for sale | 0.00 | |
| 4 | Regulatory deferral account debit balances and related deferred tax Assets | 0.00 | |
| Total assets | 10,67,298.00 | ||
| Equity and liabilities | |||
| 1 | Equity | ||
| Equity attributable to owners of parent | |||
| Equity share capital | 2,906.00 | ||
| Other equity | 3,34,397.00 | ||
| Total equity attributable to owners of parent | 3,37,303.00 | ||
| Non controlling interest | (3,708.00) | ||
| Total equity | 3,33,595.00 | ||
| 2 | Liabilities | ||
| Non-current liabilities | |||
| Non-current financial liabilities | |||
| Borrowings, non-current | 3,36,931.00 | ||
| 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 | 4,697.00 | ||
| Total non-current financial liabilities | 3,41,628.00 | ||
| Provisions, non-current | 6,215.00 | ||
| Deferred tax liabilities (net) | 4,438.00 | ||
| Deferred government grants, Non-current | 0.00 | ||
| Other non-current liabilities | 9,325.00 | ||
| Total non-current liabilities | 3,61,606.00 | ||
| Current liabilities | |||
| Current financial liabilities | |||
| Borrowings, current | 2,10,101.00 | ||
| Trade payables, current | |||
| (A) Total outstanding dues of micro enterprises and small enterprises | 16,826.00 | ||
| (B) Total outstanding dues of creditors other than micro enterprises and small enterprises | 83,443.00 | ||
| Total Trade payable | 1,00,269.00 | ||
| Other current financial liabilities | 31,504.00 | ||
| Total current financial liabilities | 3,41,874.00 | ||
| Other current liabilities | 11,689.00 | ||
| Provisions, current | 15,681.00 | ||
| Current tax liabilities (Net) | 2,853.00 | ||
| Deferred government grants, Current | |||
| Total current liabilities | 3,72,097.00 | ||
| 3 | Liabilities directly associated with assets in disposal group classified as held for sale | 0.00 | |
| 4 | Regulatory deferral account credit balances and related deferred tax liability | 0.00 | |
| Total liabilities | 7,33,703.00 | ||
| Total equity and liabilites | 10,67,298.00 | ||
| 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 | Consolidated | Consolidated | |||||
| 1 | Segment Revenue (Income) | ||||||
| (net sale/income from each segment should be disclosed) | |||||||
| 1 | B2B | 1,45,664.00 | 2,73,296.00 | ||||
| 2 | B2C | 25,842.00 | 55,020.00 | ||||
| 3 | Financial services | 23,332.00 | 42,902.00 | ||||
| Total Segment Revenue | 1,94,838.00 | 3,71,218.00 | |||||
| Less: Inter segment revenue | 0.00 | 0.00 | |||||
| Revenue from operations | 1,94,838.00 | 3,71,218.00 | |||||
| 2 | Segment Result | ||||||
| Profit (+) / Loss (-) before tax and interest from each segment | |||||||
| 1 | B2B | 16,324.00 | 30,252.00 | ||||
| 2 | B2C | 1,818.00 | 4,584.00 | ||||
| 3 | Financial services | 3,352.00 | 4,719.00 | ||||
| Total Profit before tax | 21,494.00 | 39,555.00 | |||||
| i. Finance cost | 544.00 | 1,120.00 | |||||
| ii. Other Unallocable Expenditure net off Unallocable income | (680.00) | (1,426.00) | |||||
| Profit before tax | 21,630.00 | 39,861.00 | |||||
| 3 | (Segment Asset - Segment Liabilities) | ||||||
| Segment Asset | |||||||
| 1 | B2B | 2,51,639.00 | 2,51,639.00 | ||||
| 2 | B2C | 70,741.00 | 70,741.00 | ||||
| 3 | Financial services | 6,85,829.00 | 6,85,829.00 | ||||
| Total Segment Asset | 10,08,209.00 | 10,08,209.00 | |||||
| Un-allocable Assets | 59,089.00 | 59,089.00 | |||||
| Net Segment Asset | 10,67,298.00 | 10,67,298.00 | |||||
| 4 | Segment Liabilities | ||||||
| Segment Liabilities | |||||||
| 1 | B2B | 1,41,031.00 | 1,41,031.00 | ||||
| 2 | B2C | 32,046.00 | 32,046.00 | ||||
| 3 | Financial services | 5,52,885.00 | 5,52,885.00 | ||||
| Total Segment Liabilities | 7,25,962.00 | 7,25,962.00 | |||||
| Un-allocable Liabilities | 7,741.00 | 7,741.00 | |||||
| Net Segment Liabilities | 7,33,703.00 | 7,33,703.00 | |||||
| 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 | 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 | -70500000 | -68200000 |
| 2 | Net gain / (loss) on equity instruments measured at fair value through other comprehensive income | 200000 | 200000 |
| Total Amount of items that will not be reclassified to profit and loss | (703.00) | (680.00) | |
| 2 | Income tax relating to items that will not be reclassified to profit or loss | (178.00) | (172.00) |
| 3 | Amount of items that will be reclassified to profit and loss | ||
| 1 | Exchange differences in translating the financial statements of a foreign operation | -6700000 | -7500000 |
| 2 | Fair value changes on loans classified under Hold and Sell business model | 251500000 | 479700000 |
| Total Amount of items that will be reclassified to profit and loss | 2,448.00 | 4,722.00 | |
| 4 | Income tax relating to items that will be reclassified to profit or loss | 633.00 | 1,207.00 |
| 5 | Total Other comprehensive income | 1,290.00 | 3,007.00 |
| 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 | Consolidated | ||||
| Statement of cash flows | ||||||
| Cash flows from used in operating activities | ||||||
| Profit before tax | 39,861.00 | |||||
| Adjustments for reconcile profit (loss) | ||||||
| Adjustments for finance costs | 1,169.00 | |||||
| Adjustments for decrease (increase) in inventories | (27,701.00) | |||||
| Adjustments for decrease (increase) in trade receivables, current | (15,221.00) | |||||
| 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 | 25,199.00 | |||||
| Adjustments for other bank balances | 0.00 | |||||
| Adjustments for increase (decrease) in trade payables, current | 12,808.00 | |||||
| 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 | 8,188.00 | |||||
| Adjustments for impairment loss reversal of impairment loss recognised in profit or loss | 3,349.00 | |||||
| Adjustments for provisions, current | 2,542.00 | |||||
| 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 | (826.00) | |||||
| Adjustments for dividend income | 0.00 | |||||
| Adjustments for interest income | 2,080.00 | |||||
| Adjustments for share-based payments | 617.00 | |||||
| Adjustments for fair value losses (gains) | 509.00 | |||||
| Adjustments for undistributed profits of associates | 0.00 | |||||
| Other adjustments for which cash effects are investing or financing cash flow | (2,604.00) | |||||
| Other adjustments to reconcile profit (loss) | 0.00 | |||||
| Other adjustments for non-cash items | (2,627.00) | |||||
| Share of profit and loss from partnership firm or association of persons or limited liability partnerships | 0.00 | |||||
| Total adjustments for reconcile profit (loss) | 3,322.00 | |||||
| Net cash flows from (used in) operations | 43,183.00 | |||||
| Dividends received | 0.00 | |||||
| Interest paid | 0.00 | |||||
| Interest received | 0.00 | |||||
| Income taxes paid (refund) | 8,409.00 | |||||
| Other inflows (outflows) of cash | 0.00 | |||||
| Net cash flows from (used in) operating activities | 34,774.00 | |||||
| Cash flows from used in investing activities | ||||||
| Cash flows from losing control of subsidiaries or other businesses | 792.00 | |||||
| Cash flows used in obtaining control of subsidiaries or other businesses | 0.00 | |||||
| Other cash receipts from sales of equity or debt instruments of other entities | 15,949.00 | |||||
| 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 | 0.00 | |||||
| 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 | 192.00 | |||||
| Purchase of property, plant and equipment | 15,197.00 | |||||
| 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 | 0.00 | |||||
| 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 | 1,456.00 | |||||
| Income taxes paid (refund) | 0.00 | |||||
| Other inflows (outflows) of cash | 5,600.00 | |||||
| Net cash flows from (used in) investing activities | 8,792.00 | |||||
| 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 | 89,539.00 | |||||
| Repayments of borrowings | 1,18,575.00 | |||||
| Payments of lease liabilities | 1,456.00 | |||||
| Dividends paid | 5,810.00 | |||||
| Interest paid | 947.00 | |||||
| Income taxes paid (refund) | 0.00 | |||||
| Other inflows (outflows) of cash | 0.00 | |||||
| Net cash flows from (used in) financing activities | (36,952.00) | |||||
| Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes | 6,614.00 | |||||
| Effect of exchange rate changes on cash and cash equivalents | ||||||
| Effect of exchange rate changes on cash and cash equivalents | 68.00 | |||||
| Net increase (decrease) in cash and cash equivalents | 6,682.00 | |||||
| Cash and cash equivalents cash flow statement at beginning of period | 74,106.00 | |||||
| Cash and cash equivalents cash flow statement at end of period | 80,788.00 | |||||