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 27-04-2026
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 20-04-2026
Description of presentation currency INR
Level of rounding used in financial results Lakhs
Reporting Type Quarterly
Reporting Quarter Fourth quarter
Nature of report standalone or consolidated Consolidated
Whether results are audited or unaudited for the quarter ended Audited
Whether results are audited or unaudited for the Year to date for current period ended/year ended Audited
Segment Reporting Multi segment
Description of single segment
Start date and time of board meeting 27-04-2026   11:30:00
End date and time of board meeting 27-04-2026   13:55:00
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 Declaration of unmodified opinion



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 01-01-2026 01-04-2025
B Date of end of reporting period 31-03-2026 31-03-2026
C Whether results are audited or unaudited Audited Audited
D Nature of report standalone or consolidated Consolidated Consolidated
1 Income
Revenue from operations 71,180.00 1,78,680.00
Other income 600.00 2,770.00
Total income 71,780.00 1,81,450.00
2 Expenses
(a) Cost of materials consumed 35,290.00 84,400.00
(b) Purchases of stock-in-trade 1,840.00 5,790.00
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade (1,440.00) (750.00)
(d) Employee benefit expense 5,430.00 20,560.00
(e) Finance costs 20.00 110.00
(f) Depreciation, depletion and amortisation expense 840.00 3,180.00
(f) Other Expenses
1 Other Expenses 11,460.00 32,960.00
Total other expenses 11,460.00 32,960.00
Total expenses 53,440.00 1,46,250.00
3 Total profit before exceptional items and tax 18,340.00 35,200.00
4 Exceptional items 420.00 (1,410.00)
5 Total profit before tax 18,760.00 33,790.00
6 Tax expense
7 Current tax 4,350.00 8,390.00
8 Deferred tax 40.00 (30.00)
9 Total tax expenses 4,390.00 8,360.00
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 14,370.00 25,430.00
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 14,370.00 25,430.00
17 Other comprehensive income net of taxes (4,950.00) (4,570.00)
18 Total Comprehensive Income for the period 9,420.00 20,860.00
19 Total profit or loss, attributable to
Profit or loss, attributable to owners of parent 14,380.00 25,610.00
Total profit or loss, attributable to non-controlling interests (10.00) (180.00)
20 Total Comprehensive income for the period attributable to
Comprehensive income for the period attributable to owners of parent 9,430.00 21,040.00
Total comprehensive income for the period attributable to owners of parent non-controlling interests (10.00) (180.00)
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 1,23,580.00
23 Earnings per share
i Earnings per equity share for continuing operations
Basic earnings (loss) per share from continuing operations 22.14 39.45
Diluted earnings (loss) per share from continuing operations 22.11 39.39
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 22.14 39.45
Diluted earnings (loss) per share from continuing and discontinued operations 22.11 39.39
24 Debt equity ratio 0 0
25 Debt service coverage ratio 0 0
26 Interest service coverage ratio 0 0
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 April 27, 2026. 2. The Holding Company had acquired 55.26 % stake in Systems and Components India Private Limited (SCIPL) in the previous year. Consequently, SCIPL became a subsidiary company with effect from December 4, 2024 from which date the results of SCIPL were consolidated with the results of the Group. 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. The Group has assessed 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 year ended March 31, 2026 and quarter ended on December 31, 2025. The incremental impact on employee benefits of Rs.141 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 April 27, 2026, has recommended a final dividend @ 425 % (Rs. 8.50 per equity share having face value of Rs. 2/- each). 5. During the year, the Parent Company has allotted 60,800 Equity Shares of Rs.2/- each fully paid under its KPCL ESOS 2019 Scheme. Out of that 6,100 equity shares were listed on the stock exchanges on April 1, 2026. 6. The figures for the quarter ended March 31, 2026 are balancing figures between audited figures in respect of full financial year ended March 31, 2026 and the published year to date figures up to the third quarter ended December 31, 2025 which were subjected to Limited Review by the Statutory Auditors of the Company. 7. Previous year figures 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


Statement of Asset and Liabilities

Amount in (Lakhs)

Particulars Year ended (dd-mm-yyyy)
Date of start of reporting period 01-04-2025
Date of end of reporting period 31-03-2026
Whether results are audited or unaudited Audited
Nature of report standalone or consolidated Consolidated
Assets
1 Non-current assets
Property, plant and equipment 35,680.00
Capital work-in-progress 510.00
Investment property 0.00
Goodwill 0.00
Other intangible assets 320.00
Intangible assets under development 160.00
Biological assets other than bearer plants 0.00
Investments accounted for using equity method 0.00
Non-current financial assets
Non-current investments 12,000.00
Trade receivables, non-current 220.00
Loans, non-current 0.00
Other non-current financial assets
1 Other non-current financial assets 740.00
Total of other non-current financial assets 740.00
Total non-current financial assets 12,960.00
Deferred tax assets (net) 0.00
Other non-current assets
1 Other non-current assets 60.00
Total of other non-current assets 60.00
Total non-current assets 49,690.00
2 Current assets
Inventories 21,800.00
Current financial asset
Current investments 34,260.00
Trade receivables, current 52,300.00
Cash and cash equivalents 11,400.00
Bank balance other than cash and cash equivalents 340.00
Loans, current 0.00
Other current financial assets
Total of other current financial assets 2,680.00
Total current financial assets 1,00,980.00
Current tax assets (net)
Other current assets
1 Other current assets 3,250.00
Total of other current assets 3,250.00
Total current assets 1,26,030.00
3 Non-current assets classified as held for sale 20.00
4 Regulatory deferral account debit balances and related deferred tax Assets 0.00
Total assets 1,75,740.00
Equity and liabilities
1 Equity
Equity attributable to owners of parent
Equity share capital 1,300.00
Other equity 1,23,580.00
Total equity attributable to owners of parent 1,24,880.00
Non controlling interest 1,080.00
Total equity 1,25,960.00
2 Liabilities
Non-current liabilities
Non-current financial liabilities
Borrowings, non-current 0.00
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
1 Other Financial Liabilities 0.00
2 Lease Liabilities 20.00
Total of other non-current financial liabilities 20.00
Total non-current financial liabilities 20.00
Provisions, non-current 1,130.00
Deferred tax liabilities (net) 1,070.00
Deferred government grants, Non-current 0.00
Other non-current liabilities
Total of other non-current liabilities
Total non-current liabilities 2,220.00
Current liabilities
Current financial liabilities
Borrowings, current 280.00
Trade payables, current
(A) Total outstanding dues of micro enterprises and small enterprises 2,660.00
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises 23,210.00
Total Trade payable 25,870.00
Other current financial liabilities
1 Lease Liabilities 30.00
2 Other current financial liabilities 10,150.00
Total of other current financial liabilities 10,180.00
Total current financial liabilities 36,330.00
Other current liabilities 8,460.00
1 Other current liabilities 8,460.00
Total of other current liabilities 8,460.00
Provisions, current 2,570.00
Current tax liabilities (Net) 200.00
Deferred government grants, Current
Total current liabilities 47,560.00
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 49,780.00
Total equity and liabilites 1,75,740.00
Disclosure of notes on assets and liabilities



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 01-01-2026 01-04-2025
Date of end of reporting period 31-03-2026 31-03-2026
Whether results are audited or unaudited Audited Audited
Nature of report standalone or consolidated Consolidated Consolidated
1 Segment Revenue (Income)
(net sale/income from each segment should be disclosed)
1 COMPRESSION SYSTEMS 68,190.00 1,67,130.00
2 OTHER NON REPORTABLE SEGMENTS 2,990.00 11,550.00
Total Segment Revenue 71,180.00 1,78,680.00
Less: Inter segment revenue 0.00 0.00
Revenue from operations 71,180.00 1,78,680.00
2 Segment Result
Profit (+) / Loss (-) before tax and interest from each segment
1 COMPRESSION SYSTEMS 20,090.00 40,710.00
2 OTHER NON REPORTABLE SEGMENTS 0.00 0.00
Total Profit before tax 20,090.00 40,710.00
i. Finance cost 20.00 110.00
ii. Other Unallocable Expenditure net off Unallocable income 1,310.00 6,810.00
Profit before tax 18,760.00 33,790.00
3 (Segment Asset - Segment Liabilities)
Segment Asset
1 COMPRESSION SYSTEMS 85,880.00 85,880.00
2 OTHER NON REPORTABLE SEGMENTS 0.00 0.00
Total Segment Asset 85,880.00 85,880.00
Un-allocable Assets 89,860.00 89,860.00
Net Segment Asset 1,75,740.00 1,75,740.00
4 Segment Liabilities
Segment Liabilities
1 COMPRESSION SYSTEMS 43,070.00 43,070.00
2 OTHER NON REPORTABLE SEGMENTS 0.00 0.00
Total Segment Liabilities 43,070.00 43,070.00
Un-allocable Liabilities 6,710.00 6,710.00
Net Segment Liabilities 49,780.00 49,780.00
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 01-01-2026 01-04-2025
B Date of end of reporting period 31-03-2026 31-03-2026
C Whether results are audited or unaudited Audited Audited
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 (5,750.00) (5,290.00)
Total Amount of items that will not be reclassified to profit and loss (5,750.00) (5,290.00)
2 Income tax relating to items that will not be reclassified to profit or loss (800.00) (720.00)
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 (4,950.00) (4,570.00)



Cash flow statement, indirect

Amount in (Lakhs)

Particulars Year ended (dd-mm-yyyy)
A Date of start of reporting period 01-04-2025
B Date of end of reporting period 31-03-2026
C Whether results are audited or unaudited Audited
D Nature of report standalone or consolidated Consolidated
Statement of cash flows
Cash flows from used in operating activities
Profit before tax 33,790.00
Adjustments for reconcile profit (loss)
Adjustments for finance costs 110.00
Adjustments for decrease (increase) in inventories (270.00)
Adjustments for decrease (increase) in trade receivables, current (4,940.00)
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 3,210.00
Adjustments for other financial assets, current 40.00
Adjustments for other bank balances 0.00
Adjustments for increase (decrease) in trade payables, current 4,280.00
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 3,180.00
Adjustments for impairment loss reversal of impairment loss recognised in profit or loss 0.00
Adjustments for provisions, current 1,850.00
Adjustments for provisions, non-current 0.00
Adjustments for other financial liabilities, current 1,680.00
Adjustments for other financial liabilities, non-current (9,940.00)
Adjustments for unrealised foreign exchange losses gains (20.00)
Adjustments for dividend income 360.00
Adjustments for interest income 160.00
Adjustments for share-based payments 480.00
Adjustments for fair value losses (gains) (1,910.00)
Adjustments for undistributed profits of associates 0.00
Other adjustments for which cash effects are investing or financing cash flow (310.00)
Other adjustments to reconcile profit (loss) 0.00
Other adjustments for non-cash items 740.00
Share of profit and loss from partnership firm or association of persons or limited liability partnerships 0.00
Total adjustments for reconcile profit (loss) (2,340.00)
Net cash flows from (used in) operations 31,450.00
Dividends received 0.00
Interest paid 0.00
Interest received 0.00
Income taxes paid (refund) 8,180.00
Other inflows (outflows) of cash 0.00
Net cash flows from (used in) operating activities 23,270.00
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 0.00
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 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 140.00
Purchase of property, plant and equipment 6,630.00
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 360.00
Interest received 160.00
Income taxes paid (refund) 0.00
Other inflows (outflows) of cash (5,090.00)
Net cash flows from (used in) investing activities (11,060.00)
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 0.00
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 230.00
Proceeds from issuing debentures notes bonds etc 0.00
Proceeds from borrowings (690.00)
Repayments of borrowings 0.00
Payments of lease liabilities 50.00
Dividends paid 6,480.00
Interest paid 0.00
Income taxes paid (refund) 0.00
Other inflows (outflows) of cash (100.00)
Net cash flows from (used in) financing activities (7,090.00)
Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes 5,120.00
Effect of exchange rate changes on cash and cash equivalents
Effect of exchange rate changes on cash and cash equivalents (70.00)
Net increase (decrease) in cash and cash equivalents 5,050.00
Cash and cash equivalents cash flow statement at beginning of period 6,350.00
Cash and cash equivalents cash flow statement at end of period 11,400.00





Details of Impact of Audit Qualification

Amount in (Lakhs)

Whether results are audited or unaudited Audited
Declaration of unmodified opinion or statement on impact of audit qualification Declaration of unmodified opinion
Auditor's opinion
Declaration pursuant to Regulation 33 (3) (d) of SEBI (LODR) Regulation, 2015: The company declares that its Statutory Auditor/s have issued an Audit Report with unmodified opinion for the period on Standalone results Yes
Sr No. Audit firm's name Whether the firm holds a valid peer review certificate issued by Peer Review Board of ICAI Certificate valid upto
1 KIRTANE & PANDIT LLP Yes 31-12-2028