| Scrip Code | 533293 |
|---|---|
| NSE Symbol | KIRLOSENG |
| MSEI Symbol | NOTLISTED |
| ISIN | INE146L01010 |
| Name of company | Kirloskar Oil Engines 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 | 14-05-2026 |
| 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 | Multi segment |
| Description of single segment | |
| Start date and time of board meeting | 14-05-2026 15:00:00 |
| End date and time of board meeting | 14-05-2026 16:00:00 |
| 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 | 2,11,623.00 | 7,70,101.00 | |
| Other income | 1,294.00 | 7,016.00 | |
| Total income | 2,12,917.00 | 7,77,117.00 | |
| 2 | Expenses | ||
| (a) | Cost of materials consumed | 86,341.00 | 3,46,822.00 |
| (b) | Purchases of stock-in-trade | 32,168.00 | 1,01,593.00 |
| (c) | Changes in inventories of finished goods, work-in-progress and stock-in-trade | 6,421.00 | (3,739.00) |
| (d) | Employee benefit expense | 16,251.00 | 61,242.00 |
| (e) | Finance costs | 11,990.00 | 52,281.00 |
| (f) | Depreciation, depletion and amortisation expense | 4,915.00 | 17,404.00 |
| (f) | Other Expenses | ||
| 1 | Other Expenses | 34,215.00 | 1,25,176.00 |
| 2 | Expenses capitalised | (1,327.00) | (2,534.00) |
| Total other expenses | 32,888.00 | 1,22,642.00 | |
| Total expenses | 1,90,974.00 | 6,98,245.00 | |
| 3 | Total profit before exceptional items and tax | 21,943.00 | 78,872.00 |
| 4 | Exceptional items | (944.00) | (3,245.00) |
| 5 | Total profit before tax | 20,999.00 | 75,627.00 |
| 6 | Tax expense | ||
| 7 | Current tax | 2,895.00 | 17,043.00 |
| 8 | Deferred tax | 2,582.00 | 2,812.00 |
| 9 | Total tax expenses | 5,477.00 | 19,855.00 |
| 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 | 15,522.00 | 55,772.00 |
| 12 | Profit (loss) from discontinued operations before tax | 0.00 | 454.00 |
| 13 | Tax expense of discontinued operations | 0.00 | (20.00) |
| 14 | Net profit (loss) from discontinued operation after tax | 0.00 | 474.00 |
| 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 | 15,522.00 | 56,246.00 |
| 17 | Other comprehensive income net of taxes | (85.00) | 3,212.00 |
| 18 | Total Comprehensive Income for the period | 15,437.00 | 59,458.00 |
| 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 | 2,907.00 | 2,907.00 | |
| Face value of equity share capital | 2 | 2 | |
| 27 | Details of debt securities | ||
| 22 | Reserves excluding revaluation reserve | 3,59,112.00 | |
| 23 | Earnings per share | ||
| i | Earnings per equity share for continuing operations | ||
| Basic earnings (loss) per share from continuing operations | 10.91 | 39.2 | |
| Diluted earnings (loss) per share from continuing operations | 10.86 | 39.05 | |
| ii | Earnings per equity share for discontinued operations | ||
| Basic earnings (loss) per share from discontinued operations | 0 | 0.33 | |
| Diluted earnings (loss) per share from discontinued operations | 0 | 0.33 | |
| ii | Earnings per equity share | ||
| Basic earnings (loss) per share from continuing and discontinued operations | 10.91 | 39.53 | |
| Diluted earnings (loss) per share from continuing and discontinued operations | 10.86 | 39.38 | |
| 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) | Notes: Please refer attached scanned copy of results for detailed notes on results as the system is not accepting more than 4000 words. |
|---|
| 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 | 1,01,638.00 | ||
| Capital work-in-progress | 6,095.00 | ||
| Investment property | 0.00 | ||
| Goodwill | 19,017.00 | ||
| Other intangible assets | 12,071.00 | ||
| Intangible assets under development | 8,769.00 | ||
| Biological assets other than bearer plants | 0.00 | ||
| Investments accounted for using equity method | 0.00 | ||
| Non-current financial assets | |||
| Non-current investments | 11,424.00 | ||
| Trade receivables, non-current | 0.00 | ||
| Loans, non-current | 3,56,646.00 | ||
| Other non-current financial assets | |||
| 1 | Other non-current financial assets | 20,554.00 | |
| Total of other non-current financial assets | 20,554.00 | ||
| Total non-current financial assets | 3,88,624.00 | ||
| Deferred tax assets (net) | 654.00 | ||
| Other non-current assets | |||
| 1 | Other non-current assets | 5,565.00 | |
| Total of other non-current assets | 5,565.00 | ||
| Total non-current assets | 5,42,433.00 | ||
| 2 | Current assets | ||
| Inventories | 74,366.00 | ||
| Current financial asset | |||
| Current investments | 32,536.00 | ||
| Trade receivables, current | 95,319.00 | ||
| Cash and cash equivalents | 76,420.00 | ||
| Bank balance other than cash and cash equivalents | 48,626.00 | ||
| Loans, current | 1,97,768.00 | ||
| Other current financial assets | |||
| Total of other current financial assets | 4,124.00 | ||
| Total current financial assets | 4,54,793.00 | ||
| Current tax assets (net) | 2,733.00 | ||
| Other current assets | |||
| 1 | Other current assets | 10,919.00 | |
| Total of other current assets | 10,919.00 | ||
| Total current assets | 5,42,811.00 | ||
| 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 | 10,85,244.00 | ||
| Equity and liabilities | |||
| 1 | Equity | ||
| Equity attributable to owners of parent | |||
| Equity share capital | 2,907.00 | ||
| Other equity | 3,59,112.00 | ||
| Total equity attributable to owners of parent | 3,62,019.00 | ||
| Non controlling interest | (4,506.00) | ||
| Total equity | 3,57,513.00 | ||
| 2 | Liabilities | ||
| Non-current liabilities | |||
| Non-current financial liabilities | |||
| Borrowings, non-current | 3,12,378.00 | ||
| 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 non-current financial liabilities | 4,772.00 | |
| Total of other non-current financial liabilities | 4,772.00 | ||
| Total non-current financial liabilities | 3,17,150.00 | ||
| Provisions, non-current | 6,099.00 | ||
| Deferred tax liabilities (net) | 6,983.00 | ||
| Deferred government grants, Non-current | 0.00 | ||
| Other non-current liabilities | |||
| 1 | Other non-current liabilities | 7,539.00 | |
| Total of other non-current liabilities | 7,539.00 | ||
| Total non-current liabilities | 3,37,771.00 | ||
| Current liabilities | |||
| Current financial liabilities | |||
| Borrowings, current | 2,19,000.00 | ||
| Trade payables, current | |||
| (A) Total outstanding dues of micro enterprises and small enterprises | 19,620.00 | ||
| (B) Total outstanding dues of creditors other than micro enterprises and small enterprises | 75,077.00 | ||
| Total Trade payable | 94,697.00 | ||
| Other current financial liabilities | |||
| 1 | Other current financial liabilities | 44,325.00 | |
| Total of other current financial liabilities | 44,325.00 | ||
| Total current financial liabilities | 3,58,022.00 | ||
| Other current liabilities | 14,933.00 | ||
| 1 | Other current liabilities | 14,933.00 | |
| Total of other current liabilities | 14,933.00 | ||
| Provisions, current | 17,005.00 | ||
| Current tax liabilities (Net) | 0.00 | ||
| Deferred government grants, Current | 0.00 | ||
| Total current liabilities | 3,89,960.00 | ||
| 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 | 7,27,731.00 | ||
| Total equity and liabilites | 10,85,244.00 | ||
| Disclosure of notes on assets and liabilities | Textual Information(1) | ||
| Textual Information(1) | Notes: Please refer attached scanned copy of results for detailed notes on results as the system is not accepting more than 4000 words. |
|---|
| 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 | B2B | 1,55,671.00 | 5,68,581.00 | ||||
| 2 | B2C | 33,893.00 | 1,13,853.00 | ||||
| 3 | Financial services | 22,059.00 | 87,667.00 | ||||
| Total Segment Revenue | 2,11,623.00 | 7,70,101.00 | |||||
| Less: Inter segment revenue | |||||||
| Revenue from operations | 2,11,623.00 | 7,70,101.00 | |||||
| 2 | Segment Result | ||||||
| Profit (+) / Loss (-) before tax and interest from each segment | |||||||
| 1 | B2B | 15,233.00 | 59,202.00 | ||||
| 2 | B2C | 4,210.00 | 10,619.00 | ||||
| 3 | Financial services | 2,813.00 | 9,244.00 | ||||
| Total Profit before tax | 22,256.00 | 79,065.00 | |||||
| i. Finance cost | 678.00 | 2,271.00 | |||||
| ii. Other Unallocable Expenditure net off Unallocable income | 579.00 | 1,167.00 | |||||
| Profit before tax | 20,999.00 | 75,627.00 | |||||
| 3 | (Segment Asset - Segment Liabilities) | ||||||
| Segment Asset | |||||||
| 1 | B2B | 2,64,060.00 | 2,64,060.00 | ||||
| 2 | B2C | 74,895.00 | 74,895.00 | ||||
| 3 | Financial services | 6,75,145.00 | 6,75,145.00 | ||||
| Total Segment Asset | 10,14,100.00 | 10,14,100.00 | |||||
| Un-allocable Assets | 71,144.00 | 71,144.00 | |||||
| Net Segment Asset | 10,85,244.00 | 10,85,244.00 | |||||
| 4 | Segment Liabilities | ||||||
| Segment Liabilities | |||||||
| 1 | B2B | 1,40,533.00 | 1,40,533.00 | ||||
| 2 | B2C | 36,029.00 | 36,029.00 | ||||
| 3 | Financial services | 5,38,829.00 | 5,38,829.00 | ||||
| Total Segment Liabilities | 7,15,391.00 | 7,15,391.00 | |||||
| Un-allocable Liabilities | 12,340.00 | 12,340.00 | |||||
| Net Segment Liabilities | 7,27,731.00 | 7,27,731.00 | |||||
| Disclosure of notes on segments | Textual Information(2) | ||||||
| Textual Information(2) | Notes: Please refer attached scanned copy of results for detailed notes on results as the system is not accepting more than 4000 words. |
|---|
| 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 | Re-measurement gain / (loss) on defined benefit plans | 620.00 | 249.00 |
| 2 | Net gain / (loss) on equity instruments measured at fair value through other comprehensive income | (2.00) | 0.00 |
| 3 | Share of other comprehensive income of joint venture accounted for using the equity method (net of tax) | 0.00 | 0.00 |
| Total Amount of items that will not be reclassified to profit and loss | 618.00 | 249.00 | |
| 2 | Income tax relating to items that will not be reclassified to profit or loss | 156.00 | 63.00 |
| 3 | Amount of items that will be reclassified to profit and loss | ||
| 1 | Exchange differences in translating the financial statements of a foreign operation | (121.00) | (166.00) |
| 2 | Fair value changes on loans classified under Hold and Sell business model | (569.00) | 4,266.00 |
| Total Amount of items that will be reclassified to profit and loss | (690.00) | 4,100.00 | |
| 4 | Income tax relating to items that will be reclassified to profit or loss | (143.00) | 1,074.00 |
| 5 | Total Other comprehensive income | (85.00) | 3,212.00 |
| 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 | 75,627.00 | |||||
| Adjustments for reconcile profit (loss) | ||||||
| Adjustments for finance costs | 2,420.00 | |||||
| Adjustments for decrease (increase) in inventories | (17,584.00) | |||||
| Adjustments for decrease (increase) in trade receivables, current | 9,306.00 | |||||
| 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 | 0.00 | |||||
| Adjustments for other financial assets, current | 102.00 | |||||
| Adjustments for other bank balances | 0.00 | |||||
| Adjustments for increase (decrease) in trade payables, current | 22,094.00 | |||||
| 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 | 17,424.00 | |||||
| Adjustments for impairment loss reversal of impairment loss recognised in profit or loss | 6,892.00 | |||||
| Adjustments for provisions, current | 4,789.00 | |||||
| Adjustments for provisions, non-current | 0.00 | |||||
| Adjustments for other financial liabilities, current | 0.00 | |||||
| Adjustments for other financial liabilities, non-current | 0.00 | |||||
| Adjustments for unrealised foreign exchange losses gains | (1,363.00) | |||||
| Adjustments for dividend income | 0.00 | |||||
| Adjustments for interest income | 4,053.00 | |||||
| Adjustments for share-based payments | 1,365.00 | |||||
| Adjustments for fair value losses (gains) | 1,417.00 | |||||
| Adjustments for undistributed profits of associates | 0.00 | |||||
| Other adjustments for which cash effects are investing or financing cash flow | (4,274.00) | |||||
| Other adjustments to reconcile profit (loss) | 0.00 | |||||
| Other adjustments for non-cash items | (2,571.00) | |||||
| Share of profit and loss from partnership firm or association of persons or limited liability partnerships | 0.00 | |||||
| Total adjustments for reconcile profit (loss) | 35,964.00 | |||||
| Net cash flows from (used in) operations | 1,11,591.00 | |||||
| Dividends received | 0.00 | |||||
| Interest paid | 0.00 | |||||
| Interest received | 0.00 | |||||
| Income taxes paid (refund) | 18,370.00 | |||||
| Other inflows (outflows) of cash | 0.00 | |||||
| Net cash flows from (used in) operating activities | 93,221.00 | |||||
| Cash flows from used in investing activities | ||||||
| Cash flows from losing control of subsidiaries or other businesses | 1,070.00 | |||||
| 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 | 20,128.00 | |||||
| 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 | 231.00 | |||||
| Purchase of property, plant and equipment | 33,982.00 | |||||
| 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 | 0.00 | |||||
| Interest received | 3,611.00 | |||||
| Income taxes paid (refund) | 0.00 | |||||
| Other inflows (outflows) of cash | (23,126.00) | |||||
| Net cash flows from (used in) investing activities | (32,068.00) | |||||
| 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 | 428.00 | |||||
| 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 | 32.00 | |||||
| Proceeds from issuing debentures notes bonds etc | 0.00 | |||||
| Proceeds from borrowings | 2,19,994.00 | |||||
| Repayments of borrowings | 2,64,699.00 | |||||
| Payments of lease liabilities | 3,290.00 | |||||
| Dividends paid | 9,444.00 | |||||
| Interest paid | 1,917.00 | |||||
| Income taxes paid (refund) | 0.00 | |||||
| Other inflows (outflows) of cash | 0.00 | |||||
| Net cash flows from (used in) financing activities | (58,896.00) | |||||
| Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes | 2,257.00 | |||||
| Effect of exchange rate changes on cash and cash equivalents | ||||||
| Effect of exchange rate changes on cash and cash equivalents | 57.00 | |||||
| Net increase (decrease) in cash and cash equivalents | 2,314.00 | |||||
| Cash and cash equivalents cash flow statement at beginning of period | 74,106.00 | |||||
| Cash and cash equivalents cash flow statement at end of period | 76,420.00 | |||||
| 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 | GD Apte & Co. | Yes | 30-11-2026 | ||
|---|---|---|---|---|---|