Integrated Filing — IndAS



General information about company

Scrip Code 500249
NSE Symbol KSB
MSEI Symbol NOTLISTED
ISIN INE999A01023
Name of company KSB LIMITED
Type of company Main Board
Class of security Equity
Date of start of financial year 01-01-2026
Date of end of financial year 31-12-2026
Date of board meeting when results were approved 03-11-2026
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 26-10-2026
Description of presentation currency INR
Level of rounding used in financial results Lakhs
Reporting Type Quarterly
Reporting Quarter Third 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 Unaudited
Segment Reporting Multi segment
Description of single segment
Start date and time of board meeting 03-11-2026   16:20:00
End date and time of board meeting 03-11-2026   18:30:00
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 01-07-2026 01-01-2026
B Date of end of reporting period 30-09-2026 30-09-2026
C Whether results are audited or unaudited Unaudited Unaudited
D Nature of report standalone or consolidated Consolidated Consolidated
1 Income
Revenue from operations 77,270.00 2,06,470.00
Other income 1,080.00 3,030.00
Total income 78,350.00 2,09,500.00
2 Expenses
(a) Cost of materials consumed 35,180.00 1,03,540.00
(b) Purchases of stock-in-trade 8,240.00 24,870.00
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade 930.00 (13,610.00)
(d) Employee benefit expense 10,080.00 29,690.00
(e) Finance costs 110.00 310.00
(f) Depreciation, depletion and amortisation expense 1,590.00 4,520.00
(f) Other Expenses
1 Other Expenses 14,680.00 40,580.00
Total other expenses 14,680.00 40,580.00
Total expenses 70,810.00 1,89,900.00
3 Total profit before exceptional items and tax 7,540.00 19,600.00
4 Exceptional items 0.00 0.00
5 Total profit before tax 7,540.00 19,600.00
6 Tax expense
7 Current tax 2,350.00 5,380.00
8 Deferred tax (390.00) (320.00)
9 Total tax expenses 1,960.00 5,060.00
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 5,580.00 14,540.00
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 480.00 1,220.00
16 Total profit (loss) for period 6,060.00 15,760.00
17 Other comprehensive income net of taxes (70.00) (230.00)
18 Total Comprehensive Income for the period 5,990.00 15,530.00
19 Total profit or loss, attributable to
Profit or loss, attributable to owners of parent 0.00 0.00
Total profit or loss, attributable to non-controlling interests 0.00 0.00
20 Total Comprehensive income for the period attributable to
Comprehensive income for the period attributable to owners of parent 0.00 0.00
Total comprehensive income for the period attributable to owners of parent non-controlling interests 0.00 0.00
21 Details of equity share capital
Paid-up equity share capital 3,480.00 3,480.00
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 3.48 9.06
Diluted earnings (loss) per share from continuing operations 3.48 9.06
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 3.48 9.06
Diluted earnings (loss) per share from continuing and discontinued operations 3.48 9.06
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 statement have been reviewed by the Audit Committee and approved by the Board of Directors at its meeting held on November 03, 2026. The Statutory Auditor have carried out limited review of the statement of consolidated unaudited financial results for the quarter and nine months ended September 30, 2026 and have issued an unmodified conclusion on the same. 2. The Statement has been prepared in accordance with the recognition and measurement principles laid down in Indian Accounting Standard 34 “Interim Financial Reporting” (“Ind AS 34”), prescribed under Section 133 of the Companies Act, 2013, read with Companies (Indian Accounting Standards) Rutes as amended from time to time and in terms of Regulation 33 of SEBI (Listing Obligations and Disclosure Requirements Regulations 2015. 3. The consolidated financial results include the results of KSB Limited, its subsidiary Pofran Sales and Agency Limited and its associate KSB MIL Controls Limited. 4. Segment Information is annexed. (Presented in Annexure-1) 5. On November 21, 2025, the Government of India notified four Labour Codes, namely the Code on Wages, 2019; the Industrial Relations Code, 2020; the Code on Social Security, 2020; and the Occupational Safety, Health and Working Conditions Code, 2020, which consolidate 29 existing labour laws. During the year ended December 31, 2025, the Group had assessed the incremental impact of these changes on the best information available at that time and in accordance with the guidance issued by the Institute of Chartered Accountants of India. Considering the materiality, regulatory driven and non recurring nature of this impact, the Group had recognised and disclosed such incremental impact as “Impact of new labour codes” under Exceptional Item for the year ended December 31, 2025. The incremental impact, comprising gratuity of INR 255 million, was primarily related to changes in the definition of wages. 6. During the quarter ended September 30, 2026, Pofran Sales and Agency Limited, a wholly owned subsidiary of the Company, filed an application with the Registrar of Companies for voluntary strike-off of its name from the Register of Companies. The application is under process and the subsidiary continues to be consolidated in these financial results. The proposed strike-off is not expected to have a material impact on the consolidated financial results of the Group. 7. The key highlights of the standalone financial statements are summarised below. Quarter ended Nine Months ended Year ended Particulars September 30, September 30, September 30, December 31, 2026 2026 2025 2025 (Unaudited) (Unaudited) (Unaudited) (Audited) Revenue from operations and Other income 7,835 21,023 19,612 27,616 Profit before tax 756 2,035 2,485 3,526 Profit for the period 572 1,541 1,867 2,645 8. The statement of consolidated unaudited financial results for the quarter September 30, 2026 are available on the Company’s website at ‘www.ksb.in’, and on the website of BSE Limited at ‘www.bseindia.com’ and National Stock Exchange of India Limited at ‘www.nseindia.com’, where shares of the company are listed.



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 01-07-2026 01-01-2026
Date of end of reporting period 30-09-2026 30-09-2026
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 Pumps 65,840.00 1,73,890.00
2 Valves 11,560.00 32,880.00
Total Segment Revenue 77,400.00 2,06,770.00
Less: Inter segment revenue 130.00 300.00
Revenue from operations 77,270.00 2,06,470.00
2 Segment Result
Profit (+) / Loss (-) before tax and interest from each segment
1 Pumps 6,960.00 17,390.00
2 Valves 330.00 1,620.00
Total Profit before tax 7,290.00 19,010.00
i. Finance cost 110.00 310.00
ii. Other Unallocable Expenditure net off Unallocable income (840.00) (2,120.00)
Profit before tax 8,020.00 20,820.00
3 (Segment Asset - Segment Liabilities)
Segment Asset
1 Pumps 2,27,590.00 2,27,590.00
2 Valves 22,620.00 22,620.00
Total Segment Asset 2,50,210.00 2,50,210.00
Un-allocable Assets 30,050.00 30,050.00
Net Segment Asset 2,80,260.00 2,80,260.00
4 Segment Liabilities
Segment Liabilities
1 Pumps 92,680.00 92,680.00
2 Valves 11,710.00 11,710.00
Total Segment Liabilities 1,04,390.00 1,04,390.00
Un-allocable Liabilities 130.00 130.00
Net Segment Liabilities 1,04,520.00 1,04,520.00
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 01-07-2026 01-01-2026
B Date of end of reporting period 30-09-2026 30-09-2026
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 Remeasurement of post-employment benefit obligations (100.00) (310.00)
Total Amount of items that will not be reclassified to profit and loss (100.00) (310.00)
2 Income tax relating to items that will not be reclassified to profit or loss (30.00) (80.00)
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
5 Total Other comprehensive income (70.00) (230.00)