Integrated Filing — IndAS



General information about company

Scrip Code 500249
NSE Symbol KSB
MSEI Symbol NOTLISTED
ISIN INE999A01023
Name of company KSB LIMITED
Type of company Main Board
Class of security Equity
Date of start of financial year 01-01-2026
Date of end of financial year 31-12-2026
Date of board meeting when results were approved 30-04-2026
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 16-04-2026
Description of presentation currency INR
Level of rounding used in financial results Lakhs
Reporting Type Quarterly
Reporting Quarter First 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
Segment Reporting Single segment
Description of single segment Pumps
Start date and time of board meeting 30-04-2026   12:00:00
End date and time of board meeting 30-04-2026   14:45:00
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
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
The Company has not given any loans and has not issued any debt securities.



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 01-01-2026
B Date of end of reporting period 31-03-2026 31-03-2026
C Whether results are audited or unaudited Unaudited Unaudited
D Nature of report standalone or consolidated Standalone Standalone
1 Income
Revenue from operations 60,130.00 60,130.00
Other income 1,430.00 1,430.00
Total income 61,560.00 61,560.00
2 Expenses
(a) Cost of materials consumed 35,810.00 35,810.00
(b) Purchases of stock-in-trade 6,870.00 6,870.00
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade (10,010.00) (10,010.00)
(d) Employee benefit expense 9,600.00 9,600.00
(e) Finance costs 60.00 60.00
(f) Depreciation, depletion and amortisation expense 1,450.00 1,450.00
(f) Other Expenses
1 Other Expenses 12,780.00 12,780.00
Total other expenses 12,780.00 12,780.00
Total expenses 56,560.00 56,560.00
3 Total profit before exceptional items and tax 5,000.00 5,000.00
4 Exceptional items 0.00 0.00
5 Total profit before tax 5,000.00 5,000.00
6 Tax expense
7 Current tax 1,120.00 1,120.00
8 Deferred tax 150.00 150.00
9 Total tax expenses 1,270.00 1,270.00
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 3,730.00 3,730.00
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 3,730.00 3,730.00
17 Other comprehensive income net of taxes (80.00) (80.00)
18 Total Comprehensive Income for the period 3,650.00 3,650.00
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 3,480.00 3,480.00
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 2.14 2.14
Diluted earnings (loss) per share from continuing operations 2.14 2.14
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 2.14 2.14
Diluted earnings (loss) per share from continuing and discontinued operations 2.14 2.14
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 Figures of the quarter ended December 31, 2025 are the balancing figures between audited figures in respect of the relevant full financial year and the published year to date figures upto the third quarter of the financial year. 2 The above results have been subjected to Limited Review by the statutory auditors of the Company in terms of Regulation 33 of the Securities and Exchange Board of India (Listing Obligations and Disclosure Requirements) Regulations, 2015, as amended and have been reviewed by the Audit Committee and approved by the Board of Directors at its meeting held on April 30, 2026. 3 The Statement has been prepared in accordance with the recognition and measurement principles laid down in Indian Accounting Standard 34 Interim Financial Reporting (Ind AS 34), prescribed under Section 133 of the Companies Act, 2013, and other accounting principles. 4 As per Ind AS 108 'Operating Segments', when financial results contain both consolidated and standalone financial results for parent, segment information needs to be presented only in case of consolidated financial results. Accordingly, segment information has been provided only in the consolidated financial results. (Presented in Annexure-1) 5 On November 21, 2025, the Government of India notified four Labour Codes, namely 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, which consolidate 29 existing labour laws. During the year ended December 31, 2025, the Company had assessed the incremental impact of these changes on the best information available at that time and in accordance with the guidance issued by the Institute of Chartered Accountants of India. Considering the materiality, regulatory-driven and non-recurring nature of this impact, the Company had recognised and disclosed such incremental impact as Impact of new labour codes under Exceptional Item for the year ended December 31, 2025. The incremental impact, comprising gratuity of INR 255 million, was primarily related to changes in the definition of wages. The Company continues to monitor the finalisation of the Central and State rules and related clarifications issued by the Government



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 01-01-2026 01-01-2026
Date of end of reporting period 31-03-2026 31-03-2026
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



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 01-01-2026
B Date of end of reporting period 31-03-2026 31-03-2026
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 Remeasurement of post-employment benefit obligations (110.00) (110.00)
Total Amount of items that will not be reclassified to profit and loss (110.00)
2 Income tax relating to items that will not be reclassified to profit or loss (30.00) (30.00)
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 (80.00) (80.00)