| 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 | 13-05-2026 |
| Date on which prior intimation of the meeting for considering financial results was informed to the exchange | 06-05-2026 |
| 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 | Single segment |
| Description of single segment | Fluid Machinery and Systems |
| Start date and time of board meeting | 13-05-2026 09:30:00 |
| End date and time of board meeting | 13-05-2026 13:30:00 |
| 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 |
| 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 | 1,41,510.00 | 4,53,800.00 | |
| Other income | 2,710.00 | 7,720.00 | |
| Total income | 1,44,220.00 | 4,61,520.00 | |
| 2 | Expenses | ||
| (a) | Cost of materials consumed | 67,440.00 | 2,11,830.00 |
| (b) | Purchases of stock-in-trade | 4,160.00 | 17,450.00 |
| (c) | Changes in inventories of finished goods, work-in-progress and stock-in-trade | 190.00 | (5,200.00) |
| (d) | Employee benefit expense | 21,560.00 | 77,920.00 |
| (e) | Finance costs | 880.00 | 3,010.00 |
| (f) | Depreciation, depletion and amortisation expense | 2,820.00 | 10,010.00 |
| (f) | Other Expenses | ||
| 1 | Other Expenses | 29,940.00 | 97,390.00 |
| Total other expenses | 29,940.00 | 97,390.00 | |
| Total expenses | 1,26,990.00 | 4,12,410.00 | |
| 3 | Total profit before exceptional items and tax | 17,230.00 | 49,110.00 |
| 4 | Exceptional items | (2,580.00) | (3,890.00) |
| 5 | Total profit before tax | 14,650.00 | 45,220.00 |
| 6 | Tax expense | ||
| 7 | Current tax | 4,290.00 | 9,240.00 |
| 8 | Deferred tax | (70.00) | (140.00) |
| 9 | Total tax expenses | 4,220.00 | 9,100.00 |
| 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 | 10,430.00 | 36,120.00 |
| 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 | 780.00 | 1,600.00 |
| 16 | Total profit (loss) for period | 11,210.00 | 37,720.00 |
| 17 | Other comprehensive income net of taxes | 1,960.00 | 5,320.00 |
| 18 | Total Comprehensive Income for the period | 13,170.00 | 43,040.00 |
| 19 | Total profit or loss, attributable to | ||
| Profit or loss, attributable to owners of parent | 11,150.00 | 37,350.00 | |
| Total profit or loss, attributable to non-controlling interests | 60.00 | 370.00 | |
| 20 | Total Comprehensive income for the period attributable to | ||
| Comprehensive income for the period attributable to owners of parent | 13,110.00 | 42,670.00 | |
| Total comprehensive income for the period attributable to owners of parent non-controlling interests | 60.00 | 370.00 | |
| 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 | 2,44,810.00 | |
| 23 | Earnings per share | ||
| i | Earnings per equity share for continuing operations | ||
| Basic earnings (loss) per share from continuing operations | 14.04 | 47.05 | |
| Diluted earnings (loss) per share from continuing operations | 14.04 | 47.05 | |
| 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 | 14.04 | 47.05 | |
| Diluted earnings (loss) per share from continuing and discontinued operations | 14.04 | 47.05 | |
| 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) | 1. The above results have been reviewed by the Audit Committee and approved by the Board of Directors at their meetings held on 12 May 2026 and 13 May 2026 respectively. 2. The figures for the quarter ended 31 March 2026 and 31 March 2025 are the balancing figures between the audited figures in respect of the full financial year and the published year to date figures up to the end of third quarter of the respective financial year, which was subjected to Limited Review. 3.Group operates in single reporting segment of ‘Fluid Machinery and Systems’. Additional information as required by Ind AS 108 is as follows: Revenue from operations Quarter ended Year Ended 31.03.2026 31.12.2025 31.03.2025 31.03.2026 31.03.2025 Within India 9,021 6,359 8,888 28,183 28,889 Outside India 5,130 4,803 3,925 17,197 16,033 Total revenue from operations 14,151 11,162 12,813 45,380 44,922 Non Current asset As at 31.03.2026 31.03.2025 Within India 6,613 6,012 Outside India 1,631 1,465 Carrying Amount of non-current assets other than deferred tax asset and financial assets 8,244 7,477 4. The Government of India has consolidated multiple existing labour legislations into a unified framework comprising of four Labour Codes, collectively referred to as the 'New Labour Codes' and notified with effect from 21st November 2025. Based on the analysis of the information available so far and actuarial valuation, the Group has recognised an incremental impact of Rs. 262 Mn for the quarter ended 31 March 2026 and Rs. 417 Mn for the year ended 31 March 2026 as past service cost on post-employment defined benefits for its employees. Considering that this impact is driven by a regulatory change and is non-recurring in nature, it is classified under exceptional items in these financial results. The Group continues to monitor the developments relating to the implementation of the New Labour Codes and would review the estimates as further clarifications and Rules are notified. 5. The exceptional items of Rs. 389 Mn in FY 2025-26, Rs. 3 Mn represents Payment under Voluntary Retirement Scheme in 'Karad Projects and Motors Limited' (KPML) (erstwhile TKSL) and Rs. 28 Mn for reversal of provision due to settlement of sales tax assessment in 'Karad Projects and Motors Limited' (KPML) and impact of labour code is Rs. 417 Mn as explained in note no. 4 above. The exceptional items for the quarter ended 31 March 2026 is Rs. 258 Mn consists of Rs. 4 Mn related to project related reversal of Karad Projects and Motors Limited (KPML). 6. Exceptional item for the year ended 31 March 2025, mainly included impairment of Rs 61 Mn. 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.' 7.During the quarter ended 31 December 2025, the Hon’ble National Company Law Tribunal, Mumbai Bench (“NCLT”), passed an order dated 3 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 5 December 2025. The Total Tax Expense includes the utilisation of brought forwarded losses and current year losses of TKSL of Rs 1,261 Mn upon its merger into KPML with an appointed date of 3 October 2024. 8.Figures for earlier periods have been regrouped/ reclassified whenever necessary to make them comparable with current period's figure. |
|---|
| Debt equity ratio | |
|---|---|
| Debt service coverage ratio | |
| Interest service coverage ratio |
| 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 | 68,280.00 | |
| Capital work-in-progress | 5,850.00 | |
| Investment property | 50.00 | |
| Goodwill | 860.00 | |
| Other intangible assets | 1,030.00 | |
| Intangible assets under development | 0.00 | |
| Biological assets other than bearer plants | 0.00 | |
| Investments accounted for using equity method | 12,450.00 | |
| Non-current financial assets | ||
| Non-current investments | 18,490.00 | |
| Trade receivables, non-current | 9,120.00 | |
| Loans, non-current | 0.00 | |
| Other non-current financial assets | ||
| 1 | Other non-current financial assets | 1,390.00 |
| Total of other non-current financial assets | 1,390.00 | |
| Total non-current financial assets | 29,000.00 | |
| Deferred tax assets (net) | 3,670.00 | |
| Other non-current assets | ||
| 1 | Other non-current assets | 6,350.00 |
| Total of other non-current assets | 6,350.00 | |
| Total non-current assets | 1,27,540.00 | |
| 2 | Current assets | |
| Inventories | 87,240.00 | |
| Current financial asset | ||
| Current investments | 44,890.00 | |
| Trade receivables, current | 66,270.00 | |
| Cash and cash equivalents | 40,100.00 | |
| Bank balance other than cash and cash equivalents | 430.00 | |
| Loans, current | 0.00 | |
| Other current financial assets | ||
| Total of other current financial assets | 15,080.00 | |
| Total current financial assets | 1,66,770.00 | |
| Current tax assets (net) | 2,930.00 | |
| Other current assets | ||
| 1 | Other current assets | 56,210.00 |
| Total of other current assets | 56,210.00 | |
| Total current assets | 3,13,150.00 | |
| 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 | 4,40,690.00 | |
| Equity and liabilities | ||
| 1 | Equity | |
| Equity attributable to owners of parent | ||
| Equity share capital | 1,590.00 | |
| Other equity | 2,44,810.00 | |
| Total equity attributable to owners of parent | 2,46,400.00 | |
| Non controlling interest | 1,190.00 | |
| Total equity | 2,47,590.00 | |
| 2 | Liabilities | |
| Non-current liabilities | ||
| Non-current financial liabilities | ||
| Borrowings, non-current | 5,540.00 | |
| 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 | 850.00 | |
| Total Trade payable | 850.00 | |
| Other non-current financial liabilities | ||
| 1 | Lease liabilities | 4,970.00 |
| 2 | Other non-current financial liabilities | 360.00 |
| Total of other non-current financial liabilities | 5,330.00 | |
| Total non-current financial liabilities | 11,720.00 | |
| Provisions, non-current | 3,080.00 | |
| Deferred tax liabilities (net) | 0.00 | |
| Deferred government grants, Non-current | 0.00 | |
| Other non-current liabilities | ||
| 1 | Other non-current liabilities | 7,260.00 |
| Total of other non-current liabilities | 7,260.00 | |
| Total non-current liabilities | 22,060.00 | |
| Current liabilities | ||
| Current financial liabilities | ||
| Borrowings, current | 13,170.00 | |
| Trade payables, current | ||
| (A) Total outstanding dues of micro enterprises and small enterprises | 13,960.00 | |
| (B) Total outstanding dues of creditors other than micro enterprises and small enterprises | 64,470.00 | |
| Total Trade payable | 78,430.00 | |
| Other current financial liabilities | ||
| 1 | Lease liabilities | 1,330.00 |
| 2 | Other current financial liabilities | 17,390.00 |
| Total of other current financial liabilities | 18,720.00 | |
| Total current financial liabilities | 1,10,320.00 | |
| Other current liabilities | 47,680.00 | |
| 1 | Other current liabilities | 47,680.00 |
| Total of other current liabilities | 47,680.00 | |
| Provisions, current | 13,020.00 | |
| Current tax liabilities (Net) | 20.00 | |
| Deferred government grants, Current | 0.00 | |
| Total current liabilities | 1,71,040.00 | |
| 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 | 1,93,100.00 | |
| Total equity and liabilites | 4,40,690.00 | |
| Disclosure of notes on assets and liabilities | ||
| 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) | |||||||
| 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 | |||||||
| 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 | Remeasurement gains and losses | 580.00 | 280.00 |
| 2 | Share in other comprehensive income of joint venture company | 50.00 | 50.00 |
| Total Amount of items that will not be reclassified to profit and loss | 630.00 | 330.00 | |
| 2 | Income tax relating to items that will not be reclassified to profit or loss | 130.00 | 70.00 |
| 3 | Amount of items that will be reclassified to profit and loss | ||
| 1 | Cash Flow Hedge | (350.00) | (550.00) |
| 2 | Foreign Currency Translation Reserve | 1,810.00 | 5,610.00 |
| Total Amount of items that will be reclassified to profit and loss | 1,460.00 | 5,060.00 | |
| 4 | Income tax relating to items that will be reclassified to profit or loss | 0.00 | 0.00 |
| 5 | Total Other comprehensive income | 1,960.00 | 5,320.00 |
| 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 | 45,220.00 | |||||
| Adjustments for reconcile profit (loss) | ||||||
| Adjustments for finance costs | 1,810.00 | |||||
| Adjustments for decrease (increase) in inventories | (1,870.00) | |||||
| Adjustments for decrease (increase) in trade receivables, current | (16,720.00) | |||||
| Adjustments for decrease (increase) in trade receivables, non-current | 0.00 | |||||
| Adjustments for decrease (increase) in other current assets | (21,210.00) | |||||
| 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 | (530.00) | |||||
| Adjustments for other bank balances | 0.00 | |||||
| Adjustments for increase (decrease) in trade payables, current | 18,080.00 | |||||
| Adjustments for increase (decrease) in trade payables, non-current | 0.00 | |||||
| Adjustments for increase (decrease) in other current liabilities | 9,080.00 | |||||
| Adjustments for increase (decrease) in other non-current liabilities | 0.00 | |||||
| Adjustments for depreciation and amortisation expense | 10,010.00 | |||||
| Adjustments for impairment loss reversal of impairment loss recognised in profit or loss | 0.00 | |||||
| Adjustments for provisions, current | 4,990.00 | |||||
| Adjustments for provisions, non-current | 0.00 | |||||
| Adjustments for other financial liabilities, current | (720.00) | |||||
| Adjustments for other financial liabilities, non-current | 0.00 | |||||
| Adjustments for unrealised foreign exchange losses gains | 5,270.00 | |||||
| Adjustments for dividend income | 0.00 | |||||
| Adjustments for interest income | 4,470.00 | |||||
| Adjustments for share-based payments | 0.00 | |||||
| Adjustments for fair value losses (gains) | 0.00 | |||||
| Adjustments for undistributed profits of associates | 0.00 | |||||
| Other adjustments for which cash effects are investing or financing cash flow | 0.00 | |||||
| Other adjustments to reconcile profit (loss) | (1,220.00) | |||||
| Other adjustments for non-cash items | (980.00) | |||||
| Share of profit and loss from partnership firm or association of persons or limited liability partnerships | 0.00 | |||||
| Total adjustments for reconcile profit (loss) | 1,520.00 | |||||
| Net cash flows from (used in) operations | 46,740.00 | |||||
| Dividends received | 0.00 | |||||
| Interest paid | 0.00 | |||||
| Interest received | 0.00 | |||||
| Income taxes paid (refund) | 13,310.00 | |||||
| Other inflows (outflows) of cash | 0.00 | |||||
| Net cash flows from (used in) operating activities | 33,430.00 | |||||
| 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 | 490.00 | |||||
| Purchase of property, plant and equipment | 13,530.00 | |||||
| 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 | 200.00 | |||||
| Interest received | 3,220.00 | |||||
| Income taxes paid (refund) | 0.00 | |||||
| Other inflows (outflows) of cash | (11,300.00) | |||||
| Net cash flows from (used in) investing activities | (20,920.00) | |||||
| 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 | 0.00 | |||||
| Proceeds from issuing debentures notes bonds etc | 0.00 | |||||
| Proceeds from borrowings | 11,210.00 | |||||
| Repayments of borrowings | 5,610.00 | |||||
| Payments of lease liabilities | 2,640.00 | |||||
| Dividends paid | 5,540.00 | |||||
| Interest paid | 1,810.00 | |||||
| Income taxes paid (refund) | 0.00 | |||||
| Other inflows (outflows) of cash | 0.00 | |||||
| Net cash flows from (used in) financing activities | (4,390.00) | |||||
| Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes | 8,120.00 | |||||
| Effect of exchange rate changes on cash and cash equivalents | ||||||
| Effect of exchange rate changes on cash and cash equivalents | (330.00) | |||||
| Net increase (decrease) in cash and cash equivalents | 7,790.00 | |||||
| Cash and cash equivalents cash flow statement at beginning of period | 32,310.00 | |||||
| Cash and cash equivalents cash flow statement at end of period | 40,100.00 | |||||
| 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 | Sharp & Tannan Associates, Chartered Accountants | Yes | 30-04-2028 | ||
|---|---|---|---|---|---|