Integrated Filing — IndAS



General information about company

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 01-04-2026
Date of end of financial year 31-03-2027
Date of board meeting when results were approved 31-07-2026
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 24-07-2026
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 Single segment
Description of single segment Fluid Machinery and Systems
Start date and time of board meeting 31-07-2026   11:30:00
End date and time of board meeting 31-07-2026   13:45:00
Whether cash flow statement is applicable on company
Type of cash flow statement
Declaration of unmodified opinion or statement on impact of audit qualification Declaration of unmodified opinion



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 1,10,490.00 1,10,490.00
Other income 1,480.00 1,480.00
Total income 1,11,970.00 1,11,970.00
2 Expenses
(a) Cost of materials consumed 54,380.00 54,380.00
(b) Purchases of stock-in-trade 3,890.00 3,890.00
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade (4,470.00) (4,470.00)
(d) Employee benefit expense 21,230.00 21,230.00
(e) Finance costs 810.00 810.00
(f) Depreciation, depletion and amortisation expense 2,740.00 2,740.00
(f) Other Expenses
1 Other Expenses 23,880.00 23,880.00
Total other expenses 23,880.00 23,880.00
Total expenses 1,02,460.00 1,02,460.00
3 Total profit before exceptional items and tax 9,510.00 9,510.00
4 Exceptional items 0.00 0.00
5 Total profit before tax 9,510.00 9,510.00
6 Tax expense
7 Current tax 2,990.00 2,990.00
8 Deferred tax (150.00) (150.00)
9 Total tax expenses 2,840.00 2,840.00
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 6,670.00 6,670.00
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 90.00 90.00
16 Total profit (loss) for period 6,760.00 6,760.00
17 Other comprehensive income net of taxes 440.00 440.00
18 Total Comprehensive Income for the period 7,200.00 7,200.00
19 Total profit or loss, attributable to
Profit or loss, attributable to owners of parent 6,660.00 6,660.00
Total profit or loss, attributable to non-controlling interests 100.00 100.00
20 Total Comprehensive income for the period attributable to
Comprehensive income for the period attributable to owners of parent 7,100.00 7,100.00
Total comprehensive income for the period attributable to owners of parent non-controlling interests 100.00 100.00
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
23 Earnings per share
i Earnings per equity share for continuing operations
Basic earnings (loss) per share from continuing operations 8.39 8.39
Diluted earnings (loss) per share from continuing operations 8.39 8.39
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 8.39 8.39
Diluted earnings (loss) per share from continuing and discontinued operations 8.39 8.39
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. The above results have been reviewed by the Audit Committee and approved by the Board of Directors at their respective meetings held on 31 July 2026. 2. The figures for the quarter ended 31 March 2026 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 : Revenue from operations Quarter ended Year ended 30.06.2026 31.03.2026 30.06.2025 31.03.2026 Within India 6,820 9,021 6,222 28,183 Outside India 4,229 5,130 3,568 17,197 Total revenue from operations 11,049 14,151 9,790 45,380 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. 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) and Rs. 262 Mn pertaining to New Labour Code. 6. Exceptional items of Rs. 3 Mn for quarter ended 30 June 2025, represent payment under voluntary retirement scheme in 'Karad Projects and Motors Limited' (KPML) (erstwhile TKSL). 7. Figures for earlier periods have been regrouped/ reclassified wherever necessary to make them comparable with current period's figure.



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)
Total Segment Revenue
Less: Inter segment revenue
Revenue from operations
2 Segment Result
Profit (+) / Loss (-) before tax and interest from each segment
Total Profit before tax
i. Finance cost
ii. Other Unallocable Expenditure net off Unallocable income
Profit before tax
3 (Segment Asset - Segment Liabilities)
Segment Asset
Total Segment Asset
Un-allocable Assets null null
Net Segment Asset null null
4 Segment Liabilities
Segment Liabilities
Total Segment Liabilities
Un-allocable Liabilities null null
Net Segment Liabilities null null
Disclosure of notes on segments



Other Comprehensive Income

Amount in (Lakhs)

Particulars 3 months/ 6 months ended (dd-mm-yyyy) Year to date figures for current period ended (dd-mm-yyyy)
A Date of start of reporting period 01-04-2026 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 Remeasurements gains and (losses) on post employments benefits 20.00 20.00
Total Amount of items that will not be reclassified to profit and loss 20.00
2 Income tax relating to items that will not be reclassified to profit or loss 10.00 10.00
3 Amount of items that will be reclassified to profit and loss
1 Cash flow hedge (230.00) (230.00)
2 Foreign currency translation reserve 660.00 660.00
Total Amount of items that will be reclassified to profit and loss 430.00
4 Income tax relating to items that will be reclassified to profit or loss 0.00 0.00
5 Total Other comprehensive income 440.00 440.00





Details of Impact of Audit Qualification

Amount in (Lakhs)

Whether results are audited or unaudited Unaudited
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 No
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