Integrated Filing — IndAS



General information about company

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 Standalone
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 B2B
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
Whether the company has any related party? Yes
Whether the company has entered into any Related Party transaction during the selected half year for which it wants to submit disclosure? Yes
(I) We declare that the acceptance of fixed deposits by the bans/Non-Banking Finance Company are at the terms uniformly applicable/offered to all shareholders/public NA
(II) We declare that the scheduled commercial bank, as per RBI circular RBI/DBR/2015-16/19 dated March 03, 2016, has allowed additional interest of one per cent per annum, over and above the rate of interest mentioned in the schedule of interest rates on savings or a term deposits of banks staff and their exclusive associations as well as on deposits of Chairman, Chairman & Managing Director, Executive Director or such other Executives appointed for a fixed tenure. NA
Whether the company is a high value debt listed entity according to regulation 15 (1A)? No
(a) If answer to above question is Yes, whether complying with proviso to regulation 23 (9), i.e., submitting RPT disclosures on the day of results publication?
(b) If answer to above question is No, please explain the reason for not complying.
Whether the updated Related Party Transactions (RPT) Policy (in compliance with Reg. 23 of SEBI LODR) has been uploaded on the website of the Company? Yes
Latest Date on which RPT policy is updated 14-05-2026
Indicate Company website link for updated RPT policy of the Company https://www.kirloskaroilengines.com/documents/541738/2e7ca0da-a3d6-42bf-6f71-09e08b678f48
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
There are no default on Loans and 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 01-04-2025
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 Standalone Standalone
1 Income
Revenue from operations 1,53,471.00 5,64,683.00
Other income 889.00 4,066.00
Total income 1,54,360.00 5,68,749.00
2 Expenses
(a) Cost of materials consumed 80,147.00 2,97,380.00
(b) Purchases of stock-in-trade 20,270.00 72,430.00
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade 157.00 (2,402.00)
(d) Employee benefit expense 9,094.00 35,685.00
(e) Finance costs 305.00 1,103.00
(f) Depreciation, depletion and amortisation expense 3,919.00 14,331.00
(f) Other Expenses
1 Other Expenses 25,847.00 90,397.00
2 Expenses capitalised (1,327.00) (2,534.00)
Total other expenses 24,520.00 87,863.00
Total expenses 1,38,412.00 5,06,390.00
3 Total profit before exceptional items and tax 15,948.00 62,359.00
4 Exceptional items (960.00) (2,968.00)
5 Total profit before tax 14,988.00 59,391.00
6 Tax expense
7 Current tax 1,743.00 13,461.00
8 Deferred tax 2,135.00 1,780.00
9 Total tax expenses 3,878.00 15,241.00
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 11,110.00 44,150.00
12 Profit (loss) from discontinued operations before tax 0.00 2,609.00
13 Tax expense of discontinued operations 0.00 657.00
14 Net profit (loss) from discontinued operation after tax 0.00 1,952.00
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 11,110.00 46,102.00
17 Other comprehensive income net of taxes 365.00 118.00
18 Total Comprehensive Income for the period 11,475.00 46,220.00
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 3,32,543.00
23 Earnings per share
i Earnings per equity share for continuing operations
Basic earnings (loss) per share from continuing operations 7.64 30.39
Diluted earnings (loss) per share from continuing operations 7.63 30.35
ii Earnings per equity share for discontinued operations
Basic earnings (loss) per share from discontinued operations 0 1.34
Diluted earnings (loss) per share from discontinued operations 0 1.34
ii Earnings per equity share
Basic earnings (loss) per share from continuing and discontinued operations 7.64 31.73
Diluted earnings (loss) per share from continuing and discontinued operations 7.63 31.69
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. Notes related to results specifically profit and loss Amounts reported in Other Expenses as Expenses capitalised is seperate line item in published results, however as there is no seperate placeholder in XBRL hence it is been shown under Total Other Expenses. Additional notes related cashflow 16. Adjustment of current financial liability, current finacial asset,other current asset, other current liability and current provision movement has been considered under current. 17. Amounts shown under Purchase/Proceeds from sales of Property, Plant and Equipment includes adjustments for not only property, plant and equipment but also intangible assets and intangible assets under development 18. Amounts shown under Adjustments for fair value losses (gains) includes adjustments for the following : i) gain/(loss) on fair valuation of investments in mutual fund measured at FVTPL (net) ii) gain/(loss) on fair valuation on derivative instruments 19. Other Adjustments for non-cash items includes the following items- i) Bad debts and irrecoverable balances written off ii) Provisions no longer required written back iii) (Write down) / reversal in write down of inventories iv) Unwinding of security deposit & subsidy receivable under Package Scheme of Incentives (PSI), 2001 v) Sundry credit balances written back vi) Gain on derecognition of leased premises



Remarks

Debt equity ratio Not Applicable
Debt service coverage ratio Not Applicable
Interest service coverage ratio Not Applicable


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 Standalone
Assets
1 Non-current assets
Property, plant and equipment 81,714.00
Capital work-in-progress 5,778.00
Investment property 0.00
Goodwill 0.00
Other intangible assets 11,641.00
Intangible assets under development 8,663.00
Biological assets other than bearer plants 0.00
Investments accounted for using equity method 0.00
Non-current financial assets
Non-current investments 1,53,785.00
Trade receivables, non-current 0.00
Loans, non-current 4.00
Other non-current financial assets
1 Other non-current financial assets 2,444.00
Total of other non-current financial assets 2,444.00
Total non-current financial assets 1,56,233.00
Deferred tax assets (net) 0.00
Other non-current assets
1 Other non-current assets 5,318.00
Total of other non-current assets 5,318.00
Total non-current assets 2,69,347.00
2 Current assets
Inventories 60,341.00
Current financial asset
Current investments 10,995.00
Trade receivables, current 78,251.00
Cash and cash equivalents 12,035.00
Bank balance other than cash and cash equivalents 43,221.00
Loans, current 4.00
Other current financial assets
Total of other current financial assets 2,379.00
Total current financial assets 1,46,885.00
Current tax assets (net)
Other current assets
1 Other current assets 7,138.00
Total of other current assets 7,138.00
Total current assets 2,14,364.00
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 4,83,711.00
Equity and liabilities
1 Equity
Equity attributable to owners of parent
Equity share capital 2,907.00
Other equity 3,32,543.00
Total equity attributable to owners of parent 3,35,450.00
Non controlling interest
Total equity 3,35,450.00
2 Liabilities
Non-current liabilities
Non-current financial liabilities
Borrowings, non-current 1,913.00
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 1,725.00
Total of other non-current financial liabilities 1,725.00
Total non-current financial liabilities 3,638.00
Provisions, non-current 4,023.00
Deferred tax liabilities (net) 4,322.00
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 19,522.00
Current liabilities
Current financial liabilities
Borrowings, current 8,526.00
Trade payables, current
(A) Total outstanding dues of micro enterprises and small enterprises 14,537.00
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises 62,323.00
Total Trade payable 76,860.00
Other current financial liabilities
1 Other current financial liabilities 17,876.00
Total of other current financial liabilities 17,876.00
Total current financial liabilities 1,03,262.00
Other current liabilities 12,404.00
1 Other current liabilities 12,404.00
Total of other current liabilities 12,404.00
Provisions, current 13,073.00
Current tax liabilities (Net) 0.00
Deferred government grants, Current 0.00
Total current liabilities 1,28,739.00
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 1,48,261.00
Total equity and liabilites 4,83,711.00
Disclosure of notes on assets and liabilities Textual Information(1)



Text Block

Textual Information(1) 1. Right of use Asset amounting to Rs. 36.04 Crores have been clubbed under PPE. 2. Non current lease liabilities amounting to Rs. 9.22 Crores have been clubbed under other financial liabilities. 3. Current lease liabilities amounting to Rs.17.26 Crores have been clubbed under other financial liabilities 4. Non current income tax asset of Rs. 35.37 have been clubbed with other non current assets



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 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 Textual Information(2)



Text Block

Textual Information(2) The Company mainly operates in the business of manufacturing of Engines wherein two customer based reportable segments had been identified namely - Business to Business B2B and Business to Customer B2C upto 10th October 2025. However, post transfer of net assets of B2C business segment, the Company operates in a segment of B2B only at standalone level. Further as per para 4 of Ind AS 108 Operating Segments the Company is required to disclose segment information only in the Consolidated Financial Results. Accordingly disclosure of this information has been included under Consolidated Financial Results for the quarter and year ended 31st March 2026. Explanatory notes related to XBRL : In the General Info section, for the field Segment Reporting we have selected Single Segment though we have Multi Segments i.e B2B and B2C till 10th October 2025. However, post transfer of net assets of B2C business segment, the Company operates in a segment of B2B only at standalone level. When we are selecting Multi Segment in General Info Section, it is mandatory to fill in the Segment Reporting tab or else there is validation error. However as per para 4 of Ind AS 108 “Operating Segments”, the Company is required to disclose segment information only in the Consolidated Financial Results. Accordingly, disclosure of this information has been included under Consolidated Financial Results for the quarter and year ended 31 March 2026. To keep the XBRL aligned with published standalone results and avoid the validation error, we have reported the Single segment in Info Section and reported the Consolidated segment in Consolidated XBRL Results file.



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 Standalone Standalone
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 491.00 158.00
2 Net gain / (loss) on equity instruments measured at FVOCI (2.00) 0.00
Total Amount of items that will not be reclassified to profit and loss 489.00 158.00
2 Income tax relating to items that will not be reclassified to profit or loss 124.00 40.00
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 365.00 118.00



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 Standalone
Statement of cash flows
Cash flows from used in operating activities
Profit before tax 59,391.00
Adjustments for reconcile profit (loss)
Adjustments for finance costs 1,129.00
Adjustments for decrease (increase) in inventories (16,431.00)
Adjustments for decrease (increase) in trade receivables, current (20,504.00)
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 102.00
Adjustments for other financial assets, current 0.00
Adjustments for other bank balances 0.00
Adjustments for increase (decrease) in trade payables, current 23,224.00
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 14,495.00
Adjustments for impairment loss reversal of impairment loss recognised in profit or loss 225.00
Adjustments for provisions, current 0.00
Adjustments for provisions, non-current 4,385.00
Adjustments for other financial liabilities, current 0.00
Adjustments for other financial liabilities, non-current 0.00
Adjustments for unrealised foreign exchange losses gains (1,024.00)
Adjustments for dividend income 0.00
Adjustments for interest income 2,289.00
Adjustments for share-based payments 660.00
Adjustments for fair value losses (gains) 1,064.00
Adjustments for undistributed profits of associates 0.00
Other adjustments for which cash effects are investing or financing cash flow (1,515.00)
Other adjustments to reconcile profit (loss) 0.00
Other adjustments for non-cash items 3,554.00
Share of profit and loss from partnership firm or association of persons or limited liability partnerships 0.00
Total adjustments for reconcile profit (loss) 7,075.00
Net cash flows from (used in) operations 66,466.00
Dividends received 0.00
Interest paid 0.00
Interest received 0.00
Income taxes paid (refund) 15,353.00
Other inflows (outflows) of cash 0.00
Net cash flows from (used in) operating activities 51,113.00
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 1,893.00
Other cash receipts from sales of equity or debt instruments of other entities 19,344.00
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 192.00
Purchase of property, plant and equipment 31,737.00
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 1,976.00
Income taxes paid (refund) 0.00
Other inflows (outflows) of cash (19,978.00)
Net cash flows from (used in) investing activities (32,096.00)
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 14,485.00
Repayments of borrowings 16,985.00
Payments of lease liabilities 1,959.00
Dividends paid 9,444.00
Interest paid 857.00
Income taxes paid (refund) 0.00
Other inflows (outflows) of cash 0.00
Net cash flows from (used in) financing activities (14,300.00)
Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes 4,717.00
Effect of exchange rate changes on cash and cash equivalents
Effect of exchange rate changes on cash and cash equivalents 0.00
Net increase (decrease) in cash and cash equivalents 4,717.00
Cash and cash equivalents cash flow statement at beginning of period 7,318.00
Cash and cash equivalents cash flow statement at end of period 12,035.00





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 G.D.Apte and Co. Yes 30-11-2026


Amount in (Lakhs)

Format for Disclosure of Related Party Transactions (applicable only for half-yearly filings i.e., 2nd and 4th quarter)
Sr No. Additional disclosure of related party transactions - applicable only in case the related party transaction relates to loans, inter-corporate deposits, advances or investments made or given by the listed entity/subsidiary. These details need to be disclosed only once, during the reporting period when such transaction was undertaken.
Details of the party (listed entity/subsidiary) entering into the transaction Details of the counterparty Type of related party transaction Details of other related party transaction Value of the related party transaction as approved by the audit committee Remarks on approval by audit committee Value of the related party transaction ratified by the audit committee Date of Audit Committee Meeting where the ratification was approved Value of transaction during the reporting period In case monies are due to either party as a result of the transaction In case any financial indebtedness is incurred to make or give loans, inter-corporate deposits, advances or investments Details of the loans, inter-corporate deposits, advances or investments Notes
Name PAN Name PAN Relationship of the counterparty with the listed entity or its subsidiary Opening balance Closing balance Nature of indebtedness (loan/ issuance of debt/ any other etc.) Details of other indebtedness Cost Tenure Nature (loan/ advance/ intercorporate deposit/ investment ) Interest Rate (%) Tenure Secured/ unsecured Purpose for which the funds will be utilised by the ultimate recipient of funds (endusage)
1 Kirloskar Oil Engines Limited Actin Technologies India Private Limited Promoter and Promoter Group Purchase of goods or services As approved by the Audit Committee of the Company 889.00 (78.00) (7.00)
2 Kirloskar Oil Engines Limited Arka Financial Holdings Private Limited Subsidiary Any other transaction Investment in equity shares Not applicable 0.00 1,05,265.00 1,05,265.00
3 Kirloskar Oil Engines Limited Atul Kirloskar Promoter and Promoter Group/Close member of Key Managerial Personnel Any other transaction Reimbursement / ( recovery ) of Expenses Not applicable 26.00 0.00 0.00
4 Kirloskar Oil Engines Limited Atul Kirloskar Promoter and Promoter Group/Close member of Key Managerial Personnel Any other transaction Rendering of Services As approved by the Audit Committee of the Company - Refer Note 1 & 12 187.00 0.00 182.00
5 Kirloskar Oil Engines Limited Engines LPG LLC dba Wildcat Power Gen Subsidiary Sale of goods or services As approved by the Audit Committee of the Company 271.00 1,833.00 1,117.00
6 Kirloskar Oil Engines Limited Gauri Kirloskar Promoter and Promoter Group/Key Managerial Personnel Any other transaction Reimbursement / ( recovery ) of Expenses Not applicable 19.00 0.00 0.00
7 Kirloskar Oil Engines Limited Gauri Kirloskar Promoter and Promoter Group/Key Managerial Personnel Any other transaction Rendering of Services As approved by the Audit Committee of the Company - Refer Note 1 & 12 747.00 (498.00) (672.00)
8 Kirloskar Oil Engines Limited Kandathil Mathew Abraham Non-Executive Director Any other transaction Reimbursement / ( recovery ) of Expenses Not applicable 1.00 0.00 0.00
9 Kirloskar Oil Engines Limited Kirloskar Americas Corporation Subsidiary Sale of goods or services As approved by the Audit Committee of the Company 2,088.00 778.00 1,935.00
10 Kirloskar Oil Engines Limited Kirloskar Americas Corporation Subsidiary Any other transaction Expenses Paid to / (Recovered from) As approved by the Audit Committee of the Company (1,548.00) (63.00) (940.00)
11 Kirloskar Oil Engines Limited Kirloskar Americas Corporation Subsidiary Any other transaction Investment in preference shares Not applicable 0.00 5,948.00 5,948.00 Any other Investment 6.00 NA Investment 6.00 10 Years Unsecured For business purpose
12 Kirloskar Oil Engines Limited Kirloskar Americas Corporation Subsidiary Any other transaction Investment in equity shares Not applicable 0.00 159.00 159.00
13 Kirloskar Oil Engines Limited Kirloskar Brothers Limited Promoter and Promoter Group Sale of goods or services As approved by the Audit Committee of the Company 239.00 176.00 177.00
14 Kirloskar Oil Engines Limited Kirloskar Chillers Private Limited Promoter and Promoter Group Any other transaction Expenses Paid to / (Recovered from) As approved by the Audit Committee of the Company 2.00 3.00 0.00
15 Kirloskar Oil Engines Limited Kirloskar DMCC Promoter and Promoter Group Sale of goods or services As approved by the Audit Committee of the Company (111.00) 5,029.00 0.00
16 Kirloskar Oil Engines Limited Kirloskar DMCC Promoter and Promoter Group Any other transaction Expenses Paid to / (Recovered from) As approved by the Audit Committee of the Company 500.00 (599.00) (306.00)
17 Kirloskar Oil Engines Limited Kirloskar Ferrous Industries Limited Promoter and Promoter Group Purchase of goods or services As approved by the Audit Committee of the Company 6,276.00 (3,302.00) (2,781.00)
18 Kirloskar Oil Engines Limited Kirloskar Ferrous Industries Limited Promoter and Promoter Group Purchase of goods or services As approved by the Audit Committee of the Company 0.00 (44.00) 0.00
19 Kirloskar Oil Engines Limited Kirloskar Ferrous Industries Limited Promoter and Promoter Group Sale of goods or services As approved by the Audit Committee of the Company 3.00 (221.00) 0.00
20 Kirloskar Oil Engines Limited Kirloskar Industries Limited Promoter and Promoter Group Any other transaction Expenses Paid to / (Recovered from) As approved by the Audit Committee of the Company 741.00 0.00 0.00
21 Kirloskar Oil Engines Limited Kirloskar Industries Limited Promoter and Promoter Group Any other transaction Security deposit for leased premises As approved by the Audit Committee of the Company 0.00 741.00 741.00
22 Kirloskar Oil Engines Limited Kirloskar Management Services Private Limited Promoter and Promoter Group Any other transaction Expenses Paid to / (Recovered from) As approved by the Audit Committee of the Company 1,227.00 (330.00) (17.00)
23 Kirloskar Oil Engines Limited Kirloskar Management Services Private Limited Promoter and Promoter Group Any other transaction Reimbursement / ( recovery ) of Expenses Not applicable (61.00) 0.00 61.00
24 Kirloskar Oil Engines Limited Kirloskar Management Services Private Limited Promoter and Promoter Group Any other transaction Investment in equity shares Not applicable 0.00 93.00 90.00
25 Kirloskar Oil Engines Limited Kirloskar Oil Engines Limited Employees' Group Gratuity Fund Post Employment benefit plan of the Company Any other transaction Contribution Paid Not applicable 0.00 (2,673.00) (2,460.00)
26 Kirloskar Oil Engines Limited Kirloskar Oil Engines Limited Officers' Superannuation Scheme Post Employment benefit plan of the Company Any other transaction Contribution Paid Not applicable 73.00 (14.00) (12.00)
27 Kirloskar Oil Engines Limited Kirloskar Oil Engines Limited Officers' Superannuation Trust Post Employment benefit plan of the Company Any other transaction Contribution Paid Not applicable 2.00 0.00 0.00
28 Kirloskar Oil Engines Limited Kirloskar Pneumatic Company Limited Promoter and Promoter Group Sale of goods or services As approved by the Audit Committee of the Company 39.00 36.00 4.00
29 Kirloskar Oil Engines Limited Kirloskar Pneumatic Company Limited Promoter and Promoter Group Any other transaction Reimbursement / ( recovery ) of Expenses Not applicable (7.00) 0.00 0.00
30 Kirloskar Oil Engines Limited Kirloskar Pneumatic Company Limited Promoter and Promoter Group Any other transaction expenses Paid to / (Recovered from) As approved by the Audit Committee of the Company 5.00 0.00 0.00
31 Kirloskar Oil Engines Limited Kirloskar Pneumatic Company Limited Promoter and Promoter Group Purchase of goods or services As approved by the Audit Committee of the Company 25.00 (19.00) (4.00)
32 Kirloskar Oil Engines Limited Kirloskar Proprietary Limited Promoter and Promoter Group Any other transaction Expenses Paid to / (Recovered from) As approved by the Audit Committee of the Company 761.00 (378.00) (377.00)
33 Kirloskar Oil Engines Limited Kirloskar Proprietary Limited Promoter and Promoter Group Any other transaction Investment in equity shares Not applicable 0.00 2.00 1.00
34 Kirloskar Oil Engines Limited Kirloskar Solar Technologies Private Limited Private Company in which director is a member Purchase of goods or services As approved by the Audit Committee of the Company 13.00 (37.00) (17.00)
35 Kirloskar Oil Engines Limited Kirloskar Solar Technologies Private Limited Private Company in which director is a member Any other transaction Expenses Paid to / (Recovered from) As approved by the Audit Committee of the Company 63.00 0.00 0.00
36 Kirloskar Oil Engines Limited Kirloskar Solar Technologies Private Limited Private Company in which director is a member Sale of goods or services As approved by the Audit Committee of the Company 34.00 0.00 82.00
37 Kirloskar Oil Engines Limited Kirloskar Solar Technologies Private Limited Private Company in which director is a member Any other transaction Reimbursement / ( recovery ) of Expenses Not applicable (46.00) 0.00 0.00
38 Kirloskar Oil Engines Limited Kirloskar Trading (SA) (PTY) Ltd. Promoter and Promoter Group Sale of goods or services As approved by the Audit Committee of the Company 431.00 447.00 504.00
39 Kirloskar Oil Engines Limited Kirloskar Trading (SA) (PTY) Ltd. Promoter and Promoter Group Any other transaction Expenses Paid to / (Recovered from) As approved by the Audit Committee of the Company 378.00 (228.00) (261.00)
40 Kirloskar Oil Engines Limited KOEL Fluid Dynamics Private Limited (Earlier known as La- Gajjar Machineries Private Limited) Subsidiary Purchase of goods or services As approved by the Audit Committee of the Company 0.00 0.00 (1,010.00)
41 Kirloskar Oil Engines Limited KOEL Fluid Dynamics Private Limited (Earlier known as La- Gajjar Machineries Private Limited) Subsidiary Any other transaction Reimbursement / ( recovery ) of Expenses Not applicable 142.00 0.00 0.00
42 Kirloskar Oil Engines Limited KOEL Fluid Dynamics Private Limited (Earlier known as La- Gajjar Machineries Private Limited) Subsidiary Any other transaction Reimbursement / ( recovery ) of Expenses Not applicable (500.00) 145.00 295.00
43 Kirloskar Oil Engines Limited KOEL Fluid Dynamics Private Limited (Earlier known as La- Gajjar Machineries Private Limited) Subsidiary Any other transaction Investment in equity shares As approved by the Audit Committee of the Company 1,888.00 36,314.00 38,202.00
44 Kirloskar Oil Engines Limited KOEL Fluid Dynamics Private Limited (Earlier known as La- Gajjar Machineries Private Limited) Subsidiary Any other transaction Investment in preference shares/ (Redemption of preference shares) Not applicable (850.00) 4,850.00 4,000.00
45 Kirloskar Oil Engines Limited KOEL Fluid Dynamics Private Limited (Earlier known as La- Gajjar Machineries Private Limited) Subsidiary Any other transaction Interest income on Preference share Investment Not applicable 196.00 200.00 330.00
46 Kirloskar Oil Engines Limited Rahul Kirloskar Promoter and Promoter Group/Non-Executive Director Any other transaction Rendering of Services As approved by the Audit Committee of the Company 35.00 0.00 30.00
47 Kirloskar Oil Engines Limited Rahul Sahai Key Managerial Personnel Any other transaction Reimbursement / ( recovery ) of Expenses Not applicable 10.00 0.00 0.00
48 Kirloskar Oil Engines Limited Sachin Kejriwal w.e.f. 9th May 2024 Key Managerial Personnel Any other transaction Subscription for shares under ESOP Not applicable 49.00 0.00 0.00
49 Kirloskar Oil Engines Limited TACO Prestolite Electric Private Limited Private Company in which Director is a Director Purchase of goods or services As approved by the Audit Committee of the Company 70.00 0.00 (37.00)
50 Kirloskar Oil Engines Limited Tata Autocomp GY Batteries Private Limited Private Company in which Director is a Director and Member Purchase of goods or services As approved by the Audit Committee of the Company 2,050.00 (1,010.00) (1,186.00)
51 Kirloskar Oil Engines Limited Tor.ai Limited Promoter and Promoter Group Purchase of goods or services As approved by the Audit Committee of the Company 515.00 (76.00) (27.00)
52 Kirloskar Oil Engines Limited Srikumar Vijayasekharan Non-Executive Director Any other transaction Reimbursement / ( recovery ) of Expenses Not applicable 2.00 0.00 (2.00)
53 Kirloskar Oil Engines Limited Vinesh Kumar Jairath Non-Executive Director Any other transaction Reimbursement / ( recovery ) of Expenses Not applicable 0.00 0.00 0.00
54 Kirloskar Oil Engines Limited Neeta Vinesh Jairath Relative of Director Sale of goods or services As approved by the Audit Committee of the Company 0.00 0.00 0.00
55 Kirloskar Oil Engines Limited Sachin Kejriwal w.e.f. 9th May 2024 Key Managerial Personnel Any other transaction Reimbursement / ( recovery ) of Expenses Not applicable 9.00 0.00 0.00
56 Kirloskar Oil Engines Limited Sahyadri Hospitals Private Limited Private Company in which director is a Director Sale of goods or services As approved by the Audit Committee of the Company 1.00 0.00 0.00
57 Kirloskar Oil Engines Limited S.L. Kirloskar CSR Foundation Promoter & Promoter Group Any other transaction Investment in equity shares Not applicable 0.00 1.00 1.00
58 Kirloskar Oil Engines Limited Avante Spaces Limited (earlier known as Wellness Space Developers Limited) Promoter & Promoter Group Any other transaction Expenses Paid to / (Recovered from) As approved by the Audit Committee of the Company 125.00 0.00 0.00
59 Kirloskar Oil Engines Limited Satish Jamdar Non-Executive Director Any other transaction Reimbursement / ( recovery ) of Expenses Not applicable 0.00 0.00 0.00
60 Kirloskar Oil Engines Limited Kirloskar International ME FZE Subsidiary Sale of goods or services As approved by the Audit Committee of the Company 4,353.00 1,719.00 5,362.00
61 Kirloskar Oil Engines Limited Kirloskar Advanced Systems Private Limited Subsidiary Any other transaction Reimbursement / ( recovery ) of Expenses Not applicable (31.00) 0.00 31.00
62 Kirloskar Oil Engines Limited Kirloskar International ME FZE Subsidiary Any other transaction Expenses Paid to / (Recovered from) As approved by the Audit Committee of the Company 266.00 (3.00) (266.00)
63 Kirloskar Oil Engines Limited Kirloskar International ME FZE Subsidiary Any other transaction Investment in equity shares Not applicable 0.00 117.00 117.00
64 Kirloskar Oil Engines Limited Wear Well India Private Limited Related Party of Subsidiary Company Sale of goods or services As approved by the Audit Committee of the Company 0.00 0.00 1.00
65 KOEL Fluid Dynamics Private Limited Actin Technologies India Private Limited Related party of Holding Company Purchase of goods or services Not Applicable 171.00 0.00 (20.00)
66 KOEL Fluid Dynamics Private Limited Actin Technologies India Private Limited Related party of Holding Company Any other transaction Reimbursement of expenses to Related party of holding Company Not Applicable 2.00 0.00 0.00
67 KOEL Fluid Dynamics Private Limited Gauri Kirloskar Related Party of Subsidiary Company Any other transaction Rendering of Services As approved by the Audit Committee of the Company 1.00 0.00 (1.00)
68 KOEL Fluid Dynamics Private Limited Gauri Kirloskar Related Party of Subsidiary Company Any other transaction Rendering of Services As approved by the Audit Committee of the Company 1.00 0.00 0.00
69 KOEL Fluid Dynamics Private Limited Akshay Sahni Related Party of Subsidiary Company Any other transaction Rendering of Services As approved by the Audit Committee of the Company 1.00 0.00 (5.00)
70 KOEL Fluid Dynamics Private Limited Akshay Sahni Related Party of Subsidiary Company Any other transaction Rendering of Services- Commission As approved by the Audit Committee of the Company 5.00 0.00 0.00
71 KOEL Fluid Dynamics Private Limited Indifour Consult Private Limited Related party of Holding Company Any other transaction IT Service Not Applicable 10.00 0.00 (11.00)
72 KOEL Fluid Dynamics Private Limited Indifour Consult Private Limited Related party of Holding Company Any other transaction Reimbursement of expenses Not Applicable 0.00 0.00 0.00
73 KOEL Fluid Dynamics Private Limited Kirloskar Management Services Private Limited Related Party of Holding Company and Subsidiary Company Any other transaction Administrative service Not Applicable (1.00) 0.00 50.00
74 KOEL Fluid Dynamics Private Limited Kirloskar Proprietary Limited Related Party of Holding Company Any other transaction Royalty Payable Not Applicable 79.00 0.00 (47.00)
75 KOEL Fluid Dynamics Private Limited Kirloskar Trading SA (Pty) Ltd Related Party of Holding Company Sale of goods or services Not Applicable 155.00 0.00 163.00
76 KOEL Fluid Dynamics Private Limited Kirloskar Trading SA (Pty) Ltd Related Party of Holding Company Any other transaction Commission Payables Not Applicable 39.00 0.00 (82.00)
77 KOEL Fluid Dynamics Private Limited Kirloskar DMCC Related Party of Holding Company Any other transaction Commission Payables Not Applicable 0.00 0.00 (2.00)
78 KOEL Fluid Dynamics Private Limited La-Gajjar Machineries Pvt. Ltd. Employees Group Gratuity Trust Related Party of Subsidiary Company Any other transaction Contribution paid to post employment benefit plan of the company Not Applicable 0.00 (88.00) (276.00)
79 KOEL Fluid Dynamics Private Limited Kirloskar International ME FZE Related Party of Holding Company and Subsidiary Company Sale of goods or services Not Applicable 292.00 0.00 288.00
80 Arka Financial Holdings Private Limited Gauri Kirloskar Related Party of Subsidiary Company Any other transaction Rendering of Services As approved by the Audit Committee of the Company 1.00 0.00 0.00
81 Arka Fincap Limited Arka Financial Holdings Private Limited Related Party of Subsidiary Company Any other transaction Payments done on behalf of Arka Financial Holdings Pvt Ltd (At Actuals) None 0.00 2.00 0.00
82 Arka Fincap Limited Arka Financial Holdings Private Limited Related Party of Subsidiary Company Any other transaction Security Deposit paid related to corporate office (At Actuals) None 0.00 0.00 0.00
83 Arka Fincap Limited Arka Financial Holdings Private Limited Related Party of Subsidiary Company Any other transaction Reimbursement / ( recovery ) of Expenses (net of TDS) None 7.00 0.00 0.00
84 Arka Fincap Limited Arka Financial Holdings Private Limited Related Party of Subsidiary Company Any other transaction Purchase of Equity Shares of Kirloskar Proprietary Ltd None 1.00 0.00 0.00
85 Arka Fincap Limited Arka Investment Advisory Services Private Limited Related Party of Subsidiary Company Any other transaction Reimbursement / ( recovery ) of Expenses (net of TDS) None 13.00 9.00 0.00
86 Arka Fincap Limited Arka Investment Advisory Services Private Limited Related Party of Subsidiary Company Any other transaction Payments done on behalf of Arka Financial Holdings Pvt Ltd (At Actuals) Not applicable 0.00 0.00 0.00
87 Arka Fincap Limited Arka Investment Advisory Services Private Limited Related Party of Subsidiary Company Any other transaction Security Deposit paid related to Corporate Office (At Actuals) Not applicable 0.00 0.00 0.00
88 Arka Fincap Limited Gauri Kirloskar Related Party of Subsidiary Company Remuneration As approved by the Audit Committee of the Company 3.00 0.00 0.00
89 Arka Fincap Limited Samrat Gupta Related Party of Subsidiary Company Remuneration Not applicable 182.00 0.00 0.00
90 Arka Fincap Limited Others Related Party of Subsidiary Company Remuneration Not applicable 249.00 0.00 0.00
91 Arka Fincap Limited D Sivanandhan Related Party of Subsidiary Company Remuneration Not applicable 2.00 0.00 0.00
92 Arka Fincap Limited Vijay Chugh Related Party of Subsidiary Company Remuneration Not applicable 2.00 0.00 0.00
93 Arka Fincap Limited Yogesh Kapur Related Party of Subsidiary Company Remuneration Not applicable 6.00 0.00 0.00
94 Arka Fincap Limited Nasser Mukhtar Munjee Related Party of Subsidiary Company Remuneration Not applicable 2.00 0.00 0.00
95 Arka Fincap Limited Hoshang Noshirwan Sinor Related Party of Subsidiary Company Remuneration Not applicable 4.00 0.00 0.00
96 Arka Fincap Limited Rahul Bhagat Related Party of Subsidiary Company Remuneration Not applicable 2.00 0.00 0.00
97 Arka Fincap Limited Srikumar Vijayasekharan Related Party of Subsidiary Company Remuneration Not applicable 6.00 0.00 0.00
98 Arka Fincap Limited Aman Kirloskar Related Party of Subsidiary Company Remuneration Not applicable 1.00 0.00 0.00
99 Arka Fincap Limited Kirloskar Management Services Private Limited Related Party of Subsidiary Company Purchase of goods or services None 213.00 0.00 140.00
100 Arka Investment Advisory Services Private Limited Arka Credit Fund I Related Party of Subsidiary Company Any other transaction Management Fee Income Not Applicable 0.00 0.00 0.00
101 Arka Investment Advisory Services Private Limited Arka Credit Fund I Related Party of Subsidiary Company Any other transaction Income Earned from the Investment Not Applicable 0.00 0.00 0.00
102 Arka Investment Advisory Services Private Limited Arka Credit Fund I Related Party of Subsidiary Company Any other transaction Recovery of Operating Expenses Not Applicable 0.00 0.00 0.00
103 Kirloskar Americas Corporation Engines LPG LLC dba Wildcat Power Gen Related Party of Subsidiary Company Any other transaction Interest Income on loan granted Not applicable 194.00 455.00 688.00 Any other Non Convertibe 12.6500 4 years Investment 12.6500 Maximum till August 2027 Unsecured As per Private Placement Memorandum of the Fund
104 Kirloskar Americas Corporation Engines LPG LLC dba Wildcat Power Gen Related Party of Subsidiary Company Any other transaction Loan (Repaid)/given Not applicable 854.00 4,371.00 5,570.00
105 Kirloskar Americas Corporation Engines LPG LLC dba Wildcat Power Gen Related Party of Subsidiary Company Sale of goods or services Not applicable 137.00 77.00 145.00
106 Kirloskar Americas Corporation Engines LPG LLC dba Wildcat Power Gen Related Party of Subsidiary Company Any other transaction Reimbursement / ( recovery ) of Expenses Not applicable 6.00 40.00 0.00
107 Kirloskar Americas Corporation Kirloskar Proprietary Limited Related party of Holding Company Any other transaction Reimbursement / ( recovery ) of Expenses Not applicable 0.00 0.00 0.00
108 Kirloskar Americas Corporation KOEL Fluid Dynamics Private Limited (La- Gajjar Machineries Private Limited) Related Party of Subsidiary Company Purchase of goods or services As subsequently approved by the Audit Committee of the Company in its meeting held on 14th May 2026 330.00 0.00 343.00
109 Kirloskar International ME FZE Kirloskar DMCC Related Party of Holding Company Purchase of goods or services As subsequently approved by the Audit Committee of the Company in its meeting held on 14th May 2026 686.00 0.00 732.00
110 Kirloskar International ME FZE Kirloskar DMCC Related Party of Holding Company Sale of goods or services As subsequently approved by the Audit Committee of the Company in its meeting held on 14th May 2026 9.00 0.00 10.00
111 Kirloskar International ME FZE Kirloskar DMCC Related Party of Holding Company Any other transaction Reimbursement / ( recovery ) of Expenses Not applicable 89.00 0.00 95.00
112 Kirloskar International ME FZE KOEL Fluid Dynamics Private Limited (La- Gajjar Machineries Private Limited) Related Party of Subsidiary Company Any other transaction Reimbursement / ( recovery ) of Expenses Not applicable 12.00 0.00 13.00
Total value of transaction during the reporting period 25,363.00