Integrated Filing — IndAS



General information about company

Scrip Code 500241
NSE Symbol KIRLOSBROS
MSEI Symbol NOTLISTED
ISIN INE732A01036
Name of company KIRLOSKAR BROTHERS 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 05-02-2026
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 29-01-2026
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 Single segment
Description of single segment Fluid Machinery and Systems
Start date and time of board meeting 05-02-2026   13:45:00
End date and time of board meeting 05-02-2026   15:35:00
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 1,11,620.00 3,12,290.00
Other income 1,910.00 5,010.00
Total income 1,13,530.00 3,17,300.00
2 Expenses
(a) Cost of materials consumed 48,870.00 1,44,390.00
(b) Purchases of stock-in-trade 7,790.00 13,290.00
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade (220.00) (5,390.00)
(d) Employee benefit expense 19,180.00 56,360.00
(e) Finance costs 860.00 2,130.00
(f) Depreciation, depletion and amortisation expense 2,520.00 7,190.00
(f) Other Expenses
1 Other Expenses 21,820.00 67,450.00
Total other expenses 21,820.00 67,450.00
Total expenses 1,00,820.00 2,85,420.00
3 Total profit before exceptional items and tax 12,710.00 31,880.00
4 Exceptional items (1,560.00) (1,310.00)
5 Total profit before tax 11,150.00 30,570.00
6 Tax expense
7 Current tax (990.00) 4,950.00
8 Deferred tax 240.00 (70.00)
9 Total tax expenses (750.00) 4,880.00
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 11,900.00 25,690.00
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 640.00 820.00
16 Total profit (loss) for period 12,540.00 26,510.00
17 Other comprehensive income net of taxes 110.00 3,370.00
18 Total Comprehensive Income for the period 12,650.00 29,880.00
19 Total profit or loss, attributable to
Profit or loss, attributable to owners of parent 12,430.00 26,200.00
Total profit or loss, attributable to non-controlling interests 110.00 310.00
20 Total Comprehensive income for the period attributable to
Comprehensive income for the period attributable to owners of parent 12,540.00 29,570.00
Total comprehensive income for the period attributable to owners of parent non-controlling interests 110.00 310.00
21 Details of equity share capital
Paid-up equity share capital 1,590.00 1,590.00
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 15.65 32.99
Diluted earnings (loss) per share from continuing operations 15.65 32.99
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 15.65 32.99
Diluted earnings (loss) per share from continuing and discontinued operations 15.65 32.99
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 results have been reviewed by the Audit Committee and approved by the Board of Directors at their respective meetings held on 05th February 2026. 2. Group operates in single reporting segment of ‘Fluid Machinery and Systems’. Additional information as required by Ind AS 108 is as : Revenue from operations Quarter Ended Nine Months Ended Year Ended 31.12.2025 30.09.2025 31.12.2024 31.12.2025 31.12.2024 31.03.2025 Within India 6,359 6,581 6,572 19,162 20,001 28,889 Outside India 4,803 3,696 4,870 12,067 12,108 16,033 Total revenue from operations 11,162 10,277 11,442 31,229 32,109 44,922 3. On 21st November 2025, the Government of India notified four consolidated Labour Codes, and the Ministry of Labour & Employment subsequently issued draft Central Rules and FAQs enabling companies to assess the financial impact of the regulatory changes. Based on an actuarial valuation and the best information presently available, the Group has recognised a one time impact of Rs. 156 Million in consonance with the guidance of the Institute of Chartered Accountants of India. This amount has been presented under “Exceptional Items” in the Statement of Profit and Loss for the period ended 31st December 2025. The Group continues to monitor the finalisation of the Central and State Rules and will provide appropriate accounting adjustments as further clarity emerges. 4. Exceptional item for the quarter and nine months ended 31st December 2024, mainly included impairment of Rs. 61 Million, goodwill pertaining to The Kolhapur Steel Limited (TKSL) consequent to its transfer within the group. Balance amount represents net credit amount of reversal of project related provisions and credit on sales tax related provisions of earlier period in respect of Company's subsidiary viz. 'Karad Projects and Motors Limited.' 5. During the quarter ended 31st December 2025, the Hon’ble National Company Law Tribunal, Mumbai Bench (“NCLT”), passed an order dated 03rd November 2025 approving the merger of the Company’s step down subsidiary, The Kolhapur Steel Limited (TKSL), into the Company’s wholly owned subsidiary, Karad Projects and Motors Limited (KPML). The order was subsequently filed with the Registrar of Companies (ROC) on 05th December 2025. The Total Tax Expense includes the utilisation of brought forwarded losses and current year losses of TKSL of Rs 1,261 Million upon its merger into KPML with an appointed date of 03rd October 2024. 6. Figures for earlier periods have been regrouped/ reclassified wherever necessary to make them comparable with current period's figure.



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)
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



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 Remeasurement gains and losses on post-employments benefits (180.00) (290.00)
2 Share in other comprehensive income of joint venture company 0.00 0.00
Total Amount of items that will not be reclassified to profit and loss (180.00) (290.00)
2 Income tax relating to items that will not be reclassified to profit or loss (40.00) (60.00)
3 Amount of items that will be reclassified to profit and loss
1 Cash flow hedge (140.00) (200.00)
2 Foreign currency translation reserve 390.00 3,800.00
Total Amount of items that will be reclassified to profit and loss 250.00 3,600.00
4 Income tax relating to items that will be reclassified to profit or loss 0.00 0.00
5 Total Other comprehensive income 110.00 3,370.00