Integrated Filing — IndAS



General information about company

Scrip Code 505283
NSE Symbol KIRLPNU
MSEI Symbol NOTLISTED
ISIN INE811A01020
Name of company KIRLOSKAR PNEUMATIC COMPANY 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 23-01-2026
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 13-01-2026
Description of presentation currency INR
Level of rounding used in financial results Lakhs
Reporting Type Quarterly
Reporting Quarter Third 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 23-01-2026   11:15:00
End date and time of board meeting 23-01-2026   14:15:00
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

Amount in (Lakhs)

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 01-10-2025 01-04-2025
B Date of end of reporting period 31-12-2025 31-12-2025
C Whether results are audited or unaudited Unaudited Unaudited
D Nature of report standalone or consolidated Consolidated Consolidated
1 Income
Revenue from operations 40,690.00 1,07,490.00
Other income 610.00 2,180.00
Total income 41,300.00 1,09,670.00
2 Expenses
(a) Cost of materials consumed 18,120.00 49,110.00
(b) Purchases of stock-in-trade 1,430.00 3,960.00
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade 100.00 690.00
(d) Employee benefit expense 5,130.00 15,130.00
(e) Finance costs 20.00 90.00
(f) Depreciation, depletion and amortisation expense 810.00 2,330.00
(f) Other Expenses
1 Other Expenses 7,970.00 21,500.00
Total other expenses 7,970.00 21,500.00
Total expenses 33,580.00 92,810.00
3 Total profit before exceptional items and tax 7,720.00 16,860.00
4 Exceptional items (1,830.00) (1,830.00)
5 Total profit before tax 5,890.00 15,030.00
6 Tax expense
7 Current tax 2,050.00 4,030.00
8 Deferred tax (310.00) (60.00)
9 Total tax expenses 1,740.00 3,970.00
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 4,150.00 11,060.00
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 4,150.00 11,060.00
17 Other comprehensive income net of taxes (770.00) 390.00
18 Total Comprehensive Income for the period 3,380.00 11,450.00
19 Total profit or loss, attributable to
Profit or loss, attributable to owners of parent 4,220.00 11,230.00
Total profit or loss, attributable to non-controlling interests (70.00) (170.00)
20 Total Comprehensive income for the period attributable to
Comprehensive income for the period attributable to owners of parent 3,450.00 11,620.00
Total comprehensive income for the period attributable to owners of parent non-controlling interests (70.00) (170.00)
21 Details of equity share capital
Paid-up equity share capital 1,300.00 1,300.00
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 6.4 17.04
Diluted earnings (loss) per share from continuing operations 6.39 17.01
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 6.4 17.04
Diluted earnings (loss) per share from continuing and discontinued operations 6.39 17.01
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. The above consolidated financial results have been reviewed and recommended by the Audit Committee & approved by the Board of Directors of Kirloskar Pneumatic Company Ltd (KPCL or ‘the Holding Company’) at their respective meetings held on 23rd January 2026. The Statutory Auditors have conducted 'Limited Review' of the financial results. 2. The Unaudited consolidated financial results have been prepared in accordance with recognition and measurement principles laid down in the Indian accounting standards 34 Interim Financial reporting(Ind AS 34), prescribed under section 133 of the companies act 2013,read with relevant rules issued thereunder and other accounting principles generally accepted in India. 3. On November 21, 2025, the Government of India notified the four Labour Codes - the Code on Wages, 2019, the Industrial Relations Code, 2020, the Code on Social Security, 2020, and the Occupational Safety, Health and Working Conditions Code, 2020 - consolidating 29 existing labour laws. The Ministry of Labour & Employment published draft Central Rules and FAQs to enable assessment of the financial impact due to changes in regulations. The Group has assessed and estimated the incremental impact of these changes on the basis of information available, consistent with the guidance provided by the Institute of Chartered Accountants of India. Considering the materiality and non-recurring nature of this impact, the Group has presented such incremental impact as “Statutory impact of new Labour Codes” under “Exceptional Items” in the statement of profit and loss and as part of un-allocable expenditure in segement reporting for the period ended December 31, 2025. The incremental impact on employee benefits of Rs.183 Million primarily arises due to change in wage definition. The Group continues to monitor the finalisation of Central / State Rules and clarifications from the Government on other aspects of the Labour Code and impact of these if any, will be evaluated and accounted for in accordance with applicable accounting standards in the period in which they are notified. 4. The Board of Directors of the Parent Company at its meeting held on January 23, 2026, has declared an interim dividend @ 175% ( Rs. 3.50 per equity share having face value of Rs. 2/- each). 5. During the nine months, the Parent Company has allotted 42,200 Equity Shares of Rs.2/- each fully paid under its KPCL ESOS 2019 Scheme. 6. Figures of the previous periods have been regrouped, rearranged or reclassified wherever necessary to correspond to Current period figures.



Remarks

Debt equity ratio
Debt service coverage ratio
Interest service coverage ratio


Format for Reporting Segment wise Revenue, Results and Capital Employed along with the company results

Amount in (Lakhs)

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 01-10-2025 01-04-2025
Date of end of reporting period 31-12-2025 31-12-2025
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 COMPRESSION SYSTEMS 38,250.00 98,930.00
2 OTHER NON REPORTABLE SEGMENTS 2,440.00 8,560.00
Total Segment Revenue 40,690.00 1,07,490.00
Less: Inter segment revenue 0.00 0.00
Revenue from operations 40,690.00 1,07,490.00
2 Segment Result
Profit (+) / Loss (-) before tax and interest from each segment
1 COMPRESSION SYSTEMS 9,370.00 20,620.00
2 OTHER NON REPORTABLE SEGMENTS 0.00 0.00
Total Profit before tax 9,370.00 20,620.00
i. Finance cost 20.00 90.00
ii. Other Unallocable Expenditure net off Unallocable income 3,460.00 5,500.00
Profit before tax 5,890.00 15,030.00
3 (Segment Asset - Segment Liabilities)
Segment Asset
1 COMPRESSION SYSTEMS 83,020.00 83,020.00
2 OTHER NON REPORTABLE SEGMENTS 0.00 0.00
Total Segment Asset 83,020.00 83,020.00
Un-allocable Assets 87,960.00 87,960.00
Net Segment Asset 1,70,980.00 1,70,980.00
4 Segment Liabilities
Segment Liabilities
1 COMPRESSION SYSTEMS 44,800.00 44,800.00
2 OTHER NON REPORTABLE SEGMENTS 0.00 0.00
Total Segment Liabilities 44,800.00 44,800.00
Un-allocable Liabilities 7,460.00 7,460.00
Net Segment Liabilities 52,260.00 52,260.00
Disclosure of notes on segments



Other Comprehensive Income

Amount in (Lakhs)

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 01-10-2025 01-04-2025
B Date of end of reporting period 31-12-2025 31-12-2025
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 Items that will not be reclassified to profit or loss (880.00) 470.00
Total Amount of items that will not be reclassified to profit and loss (880.00) 470.00
2 Income tax relating to items that will not be reclassified to profit or loss (110.00) 80.00
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 (770.00) 390.00