Integrated Filing — IndAS



General information about company

Scrip Code 505283
NSE Symbol KIRLPNU
MSEI Symbol NOTLISTED
ISIN INE811A01020
Name of company KIRLOSKAR PNEUMATIC COMPANY LIMITED
Type of company Main Board
Class of security Equity
Date of start of financial year 01-04-2026
Date of end of financial year 31-03-2027
Date of board meeting when results were approved 21-07-2026
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 14-07-2026
Description of presentation currency INR
Level of rounding used in financial results Lakhs
Reporting Type Quarterly
Reporting Quarter First quarter
Nature of report standalone or consolidated Consolidated
Whether results are audited or unaudited for the quarter ended Unaudited
Whether results are audited or unaudited for the Year to date for current period ended/year ended
Segment Reporting Multi segment
Description of single segment
Start date and time of board meeting 21-07-2026   11:30:00
End date and time of board meeting 21-07-2026   13:00:00
Whether cash flow statement is applicable on company
Type of cash flow statement
Declaration of unmodified opinion or statement on impact of audit qualification Not applicable



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 01-04-2026 01-04-2026
B Date of end of reporting period 30-06-2026 30-06-2026
C Whether results are audited or unaudited Unaudited Unaudited
D Nature of report standalone or consolidated Consolidated Consolidated
1 Income
Revenue from operations 30,310.00 30,310.00
Other income 810.00 810.00
Total income 31,120.00 31,120.00
2 Expenses
(a) Cost of materials consumed 11,220.00 11,220.00
(b) Purchases of stock-in-trade 1,270.00 1,270.00
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade 880.00 880.00
(d) Employee benefit expense 5,480.00 5,480.00
(e) Finance costs 10.00 10.00
(f) Depreciation, depletion and amortisation expense 890.00 890.00
(f) Other Expenses
1 Manufacturing / Processing charges 3,170.00 3,170.00
2 Other Expenses 3,730.00 3,730.00
Total other expenses 6,900.00 6,900.00
Total expenses 26,650.00 26,650.00
3 Total profit before exceptional items and tax 4,470.00 4,470.00
4 Exceptional items 0.00 0.00
5 Total profit before tax 4,470.00 4,470.00
6 Tax expense
7 Current tax 960.00 960.00
8 Deferred tax 190.00 190.00
9 Total tax expenses 1,150.00 1,150.00
10 Net movement in regulatory deferral account balances related to profit or loss and the related deferred tax movement 0.00 0.00
11 Net Profit Loss for the period from continuing operations 3,320.00 3,320.00
12 Profit (loss) from discontinued operations before tax 0.00 0.00
13 Tax expense of discontinued operations 0.00 0.00
14 Net profit (loss) from discontinued operation after tax 0.00 0.00
15 Share of profit (loss) of associates and joint ventures accounted for using equity method 0.00 0.00
16 Total profit (loss) for period 3,320.00 3,320.00
17 Other comprehensive income net of taxes 2,120.00 2,120.00
18 Total Comprehensive Income for the period 5,440.00 5,440.00
19 Total profit or loss, attributable to
Profit or loss, attributable to owners of parent 3,340.00 3,340.00
Total profit or loss, attributable to non-controlling interests (20.00) (20.00)
20 Total Comprehensive income for the period attributable to
Comprehensive income for the period attributable to owners of parent 5,460.00 5,460.00
Total comprehensive income for the period attributable to owners of parent non-controlling interests (20.00) (20.00)
21 Details of equity share capital
Paid-up equity share capital 1,300.00 1,300.00
Face value of equity share capital 2 2
27 Details of debt securities
22 Reserves excluding revaluation reserve
23 Earnings per share
i Earnings per equity share for continuing operations
Basic earnings (loss) per share from continuing operations 5.15 5.15
Diluted earnings (loss) per share from continuing operations 5.14 5.14
ii Earnings per equity share for discontinued operations
Basic earnings (loss) per share from discontinued operations 0 0
Diluted earnings (loss) per share from discontinued operations 0 0
ii Earnings per equity share
Basic earnings (loss) per share from continuing and discontinued operations 5.15 5.15
Diluted earnings (loss) per share from continuing and discontinued operations 5.14 5.14
24 Debt equity ratio 0 0
25 Debt service coverage ratio 0 0
26 Interest service coverage ratio 0 0
27 Disclosure of notes on financial results Textual Information(1)



Disclosure of notes on financial results

Textual Information(1) 1. The above consolidated financial results have been reviewed and recommended by the Audit Committee & approved by the Board of Directors of Kirloskar Pneumatic Company Ltd (KPCL or ‘the Holding Company’) at their respective meetings held on July 21, 2026. 2. The Unaudited consolidated financial results have been prepared in accordance with recognition and measurement principles laid down in the Indian accounting standards 34 Interim Financial reporting(lnd AS 34), prescribed under section 133 of the Companies Act 2013,read with relevant rules issued thereunder and other accounting principles generally accepted in India. 3. On May, 4 2026, the Holding Company acquired additional 44.74 % equity stake in its subsidiary SCIPL for a consideration of Rs.125.50 Million. Consequently, SCIPL became a 100% subsidiary of the Holding Company with effect from May, 4 2026. The Group has accounted for the said acquisition as a business combination in accordance with Ind AS 103 and Ind AS 110 Consolidated financial statements. 4. During the quarter, the Parent Company has allotted 5,000 Equity Shares of Rs.2/- each fully paid under its KPCL ESOS 2019 Scheme. These shares were listed on the stock exchanges on July 3, 2026. 5. Following the announcement of New Labour Codes by the Government of India, the Group had assessed the incremental impact of these changes. Considering the materiality and non-recurring nature of this impact, the Group has presented this incremental impact as “Statutory impact of new Labour Codes” under “Exceptional Items” in the statement of profit and loss and as part of un-allocable expenditure in segment reporting for the quarter and year ended March 31, 2026. The Group continues to monitor the finalisation of State Rules. Any impact from these rules will be evaluated and accounted for in accordance with applicable accounting standards in the period they are notified. 6. The figures for the quarter ended March 31, 2026 are balancing figures between audited figures in respect of full financial year ended 31st March 2026 and the published year to date figures up to the third quarter ended December 31, 2025 which were subjected to Limited Review by the Statutory Auditors of the Company. 7. Previous year figures have been regrouped, rearranged or reclassified wherever necessary to correspond to Current period figures.



Remarks

Debt equity ratio
Debt service coverage ratio
Interest service coverage ratio


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 01-04-2026 01-04-2026
Date of end of reporting period 30-06-2026 30-06-2026
Whether results are audited or unaudited Unaudited Unaudited
Nature of report standalone or consolidated Consolidated Consolidated
1 Segment Revenue (Income)
(net sale/income from each segment should be disclosed)
1 COMPRESSION SYSTEMS 28,480.00 28,480.00
2 OTHER NON REPORTABLE SEGMENTS 1,830.00 1,830.00
Total Segment Revenue 30,310.00 30,310.00
Less: Inter segment revenue 0.00 0.00
Revenue from operations 30,310.00 30,310.00
2 Segment Result
Profit (+) / Loss (-) before tax and interest from each segment
1 COMPRESSION SYSTEMS 6,180.00 6,180.00
2 OTHER NON REPORTABLE SEGMENTS 0.00 0.00
Total Profit before tax 6,180.00 6,180.00
i. Finance cost 10.00 10.00
ii. Other Unallocable Expenditure net off Unallocable income 1,700.00 1,700.00
Profit before tax 4,470.00 4,470.00
3 (Segment Asset - Segment Liabilities)
Segment Asset
1 COMPRESSION SYSTEMS 72,430.00 72,430.00
2 OTHER NON REPORTABLE SEGMENTS 0.00 0.00
Total Segment Asset 72,430.00 72,430.00
Un-allocable Assets 99,390.00 99,390.00
Net Segment Asset 1,71,820.00 1,71,820.00
4 Segment Liabilities
Segment Liabilities
1 COMPRESSION SYSTEMS 35,530.00 35,530.00
2 OTHER NON REPORTABLE SEGMENTS 0.00 0.00
Total Segment Liabilities 35,530.00 35,530.00
Un-allocable Liabilities 6,000.00 6,000.00
Net Segment Liabilities 41,530.00 41,530.00
Disclosure of notes on segments



Other Comprehensive Income

Amount in (Lakhs)

Particulars 3 months/ 6 months ended (dd-mm-yyyy) Year to date figures for current period ended (dd-mm-yyyy)
A Date of start of reporting period 01-04-2026 01-04-2026
B Date of end of reporting period 30-06-2026 30-06-2026
C Whether results are audited or unaudited Unaudited Unaudited
D Nature of report standalone or consolidated Consolidated Consolidated
Other comprehensive income [Abstract]
1 Amount of items that will not be reclassified to profit and loss
1 Items that will not be reclassified to profit or loss 2,470.00 2,470.00
Total Amount of items that will not be reclassified to profit and loss 2,470.00
2 Income tax relating to items that will not be reclassified to profit or loss 350.00 350.00
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 2,120.00 2,120.00