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-Apr-2024
Date of end of financial year	31-Mar-2025
Date of board meeting when results were approved	24-Apr-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange	15-Apr-2025
Description of presentation currency	INR (in Actuals)
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	Multi segment
Description of single segment
Start date and time of board meeting	24-Apr-2025   12:00:00
End date and time of board meeting	24-Apr-2025   13:25:00
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	Not applicable
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	No
(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	2025-03-03
Indicate Company website link for updated RPT policy of the Company	www.kirloskarpneumatic.com
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
NOT APPLICABLE

Financial Results Ind-AS
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-Jan-2025	01-Apr-2024
B	Date of end of reporting period	31-Mar-2025	31-Mar-2025
C	Whether results are audited or unaudited	Audited	Audited
D	Nature of report standalone or consolidated	Standalone	Standalone
Part I	Blue color marked fields are non-mandatory. For Consolidated Results, if the company has no figures for 3 months / 6 months ended, in such case zero shall be inserted in the said column.
1	Income
	Revenue from operations	5826600000	16286300000
	Other income	55700000	221100000
	Total income	5882300000	16507400000
2	Expenses
(a)	Cost of materials consumed	3087100000	8243000000
(b)	Purchases of stock-in-trade	166200000	488700000
(c)	Changes in inventories of finished goods, work-in-progress and stock-in-trade	29600000	-145800000
(d)	Employee benefit expense	455200000	1769900000
(e)	Finance costs	100000	400000
(f)	Depreciation, depletion and amortisation expense	69000000	288900000
(f)	Other Expenses
1	Other Expenses	989200000	3017300000
	Total other expenses	989200000	3017300000
	Total expenses	4796400000	13662400000
3	Total profit before exceptional items and tax	1085900000	2845000000
4	Exceptional items	-38500000	-38500000
5	Total profit before tax	1047400000	2806500000
6	Tax expense
7	Current tax	278600000	695000000
8	Deferred tax	-37700000	800000
9	Total tax expenses	240900000	695800000
10	Net movement in regulatory deferral account balances related to profit or loss and the related deferred tax movement	0	0
11	Net Profit Loss for the period from continuing operations	806500000	2110700000
12	Profit (loss) from discontinued operations before tax	0	0
13	Tax expense of discontinued operations	0	0
14	Net profit (loss) from discontinued operation after tax	0	0
15	Share of profit (loss) of associates and joint ventures accounted for using equity method	0	0
16	Total profit (loss) for period	806500000	2110700000
17	Other comprehensive income net of taxes	-181800000	13500000
18	Total Comprehensive Income for the period	624700000	2124200000
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	129800000	129800000
	Face value of equity share capital	2	2
27	Details of debt securities
22	Reserves excluding revaluation reserve		10831000000
23	Earnings per share
i	Earnings per equity share for continuing operations
	Basic earnings (loss) per share from continuing operations	12.44	32.56
	Diluted earnings (loss) per share from continuing operations	12.41	32.48
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	12.44	32.56
	Diluted earnings (loss) per share from continuing and discontinued operations	12.41	32.48
24	Debt equity ratio
25	Debt service coverage ratio
26	Interest service coverage ratio
27	Disclosure of notes on financial results		1 The above Results have been reviewed and recommended by the Audit Committee and approved by the Board of Directors at its Meeting held on 24th April 2025 n2 The Board has recommended a final dividend @ 325% Rs.6.50 per share n3 The audited standalone 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 n4 During the quarter the Company has impaired Assets Held for Sale by Rs 385 Lakhs Previous year Rs 838 Lakhs and disclosed under exceptional item in the statement of Profit and Loss The Company is committed to plan the sale of these assets and an active programme to complete the sale is in process n5 During the year the Company has allotted 124300 Equity Shares PY 138400 Equity Shares of Rs.2 each fully paid under its ESOS 2019 Scheme n6 The figures for the quarter ended 31st March 2025 are balancing figures between audited figures in respect of full financial year ended 31st March 2025 and the published year to date figures upto the third quarter ended 31st December 2024 which were subjected to Limited Review by the Statutory Auditors of the Company n7 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

Statement of Asset and Liabilities
Particulars		Year ended (dd-mm-yyyy)
Date of start of reporting period		01-Apr-2024
Date of end of reporting period		31-Mar-2025
Whether results are audited or unaudited		Audited
Nature of report standalone or consolidated		Standalone
	Assets
1	Non-current assets
	Property, plant and equipment	2867500000
	Capital work-in-progress	196700000
	Investment property	0
	Goodwill	0
	Other intangible assets	38000000
	Intangible assets under development	16200000
	Biological assets other than bearer plants	0
	Investments accounted for using equity method	0
	Non-current financial assets
	Non-current investments	1914600000
	Trade receivables, non-current	23000000
	Loans, non-current	0
	Other non-current financial assets	68100000
	Total non-current financial assets	2005700000
	Deferred tax assets (net)	0
	Other non-current assets	2600000
	Total non-current assets	5126700000
2	Current assets
	Inventories	1992600000
	Current financial asset
	Current investments	2685500000
	Trade receivables, current	4758800000
	Cash and cash equivalents	634400000
	Bank balance other than cash and cash equivalents	35700000
	Loans, current	0
	Other current financial assets	304600000
	Total current financial assets	8419000000
	Current tax assets (net)	0
	Other current assets	535700000
	Total current assets	10947300000
3	Non-current assets classified as held for sale	59000000
4	Regulatory deferral account debit balances and related deferred tax Assets	0
	Total assets	16133000000
	Equity and liabilities
1	Equity
	Equity attributable to owners of parent
	Equity share capital	129800000
	Other equity	10831000000
	Total equity attributable to owners of parent	10960800000
	Non controlling interest
	Total equity	10960800000
2	Liabilities
	Non-current liabilities
	Non-current financial liabilities
	Borrowings, non-current	0
	Trade payables, non-current
	(A) Total outstanding dues of micro enterprises and small enterprises	0
	(B) Total outstanding dues of creditors other than micro enterprises and small enterprises	0
	Total Trade payable	0
	Other non-current financial liabilities	2900000
	Total non-current financial liabilities	2900000
	Provisions, non-current	99700000
	Deferred tax liabilities (net)	179400000
	Deferred government grants, Non-current	0
	Other non-current liabilities	0
	Total non-current liabilities	282000000
	Current liabilities
	Current financial liabilities
	Borrowings, current	0
	Trade payables, current
	(A) Total outstanding dues of micro enterprises and small enterprises	304500000
	(B) Total outstanding dues of creditors other than micro enterprises and small enterprises	1780000000
	Total Trade payable	2084500000
	Other current financial liabilities	843200000
	Total current financial liabilities	2927700000
	Other current liabilities	1818700000
	Provisions, current	102700000
	Current tax liabilities (Net)	41100000
	Deferred government grants, Current	0
	Total current liabilities	4890200000
3	Liabilities directly associated with assets in disposal group classified as held for sale	0
4	Regulatory deferral account credit balances and related deferred tax liability	0
	Total liabilities	5172200000
	Total equity and liabilites	16133000000
	Disclosure of notes on assets and liabilities

Format for Reporting Segmenet wise Revenue, Results and Capital Employed along with the company results
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-Jan-2025	01-Apr-2024
Date of end of reporting period		31-Mar-2025	31-Mar-2025
Whether accounts 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)
1	COMPRESSION SYSTEMS	5507500000	15287700000
2	OTHER NON REPORTABLE SEGMENTS	319100000	998600000
	Total Segment Revenue	5826600000	16286300000
	Less: Inter segment revenue	0	0
	Revenue from operations	5826600000	16286300000
2	Segment Result
	Profit (+) / Loss (-) before tax and interest from each segment
1	COMPRESSION SYSTEMS	1192400000	3323300000
2	OTHER NON REPORTABLE SEGMENTS	0	0
	Total Profit before tax	1192400000	3323300000
	i. Finance cost	100000	100000
	ii. Other Unallocable Expenditure net off Unallocable income	144900000	144900000
	Profit before tax	1047400000	2806500000
3	(Segment Asset - Segment Liabilities)
	Segment Asset
1	COMPRESSION SYSTEMS	7956000000	7956000000
2	OTHER NON REPORTABLE SEGMENTS	0	0
	Total Segment Asset	7956000000	7956000000
	Un-allocable Assets	8176900000	8176900000
	Net Segment Asset	16132900000	16132900000
4	Segment Liabilities
	Segment Liabilities
1	COMPRESSION SYSTEMS	4620000000	4620000000
2	OTHER NON REPORTABLE SEGMENTS	0	0
	Total Segment Liabilities	4620000000	4620000000
	Un-allocable Liabilities	552100000	552100000
	Net Segment Liabilities	5172100000	5172100000
	Disclosure of notes on segments

Other Comprehensive Income
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-Jan-2025	01-Apr-2024
B	Date of end of reporting period	31-Mar-2025	31-Mar-2025
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	Items that will not be reclassified to profit or loss	-214700000	11800000
	Total Amount of items that will not be reclassified to profit and loss	-214700000	11800000
2	Income tax relating to items that will not be reclassified to profit or loss	-32900000	-1700000
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	0
5	Total Other comprehensive income	-181800000	13500000

Cash flow statement, indirect
Particulars				Year ended (dd-mm-yyyy)
A	Date of start of reporting period			2024-04-01
B	Date of end of reporting period			2025-03-31
C	Whether results are audited or unaudited			Audited
D	Nature of report standalone or consolidated			Standalone
Part I	Blue color marked fields are non-mandatory.
	Statement of cash flows
	Cash flows from used in operating activities
	Profit before tax			2806500000
	Adjustments for reconcile profit (loss)
	Adjustments for finance costs			400000
	Adjustments for decrease (increase) in inventories			32300000
	Adjustments for decrease (increase) in trade receivables, current			-1096300000
	Adjustments for decrease (increase) in trade receivables, non-current			0
	Adjustments for decrease (increase) in other current assets			0
	Adjustments for decrease (increase) in other non-current assets			0
	Adjustments for other financial assets, non-current			-150000000
	Adjustments for other financial assets, current			432300000
	Adjustments for other bank balances			0
	Adjustments for increase (decrease) in trade payables, current			57100000
	Adjustments for increase (decrease) in trade payables, non-current			0
	Adjustments for increase (decrease) in other current liabilities			0
	Adjustments for increase (decrease) in other non-current liabilities			0
	Adjustments for depreciation and amortisation expense			288900000
	Adjustments for impairment loss reversal of impairment loss recognised in profit or loss			0
	Adjustments for provisions, current			28700000
	Adjustments for provisions, non-current			0
	Adjustments for other financial liabilities, current			28300000
	Adjustments for other financial liabilities, non-current			445600000
	Adjustments for unrealised foreign exchange losses gains			-4200000
	Adjustments for dividend income			24500000
	Adjustments for interest income			35800000
	Adjustments for share-based payments			48100000
	Adjustments for fair value losses (gains)			-146500000
	Adjustments for undistributed profits of associates			0
	Other adjustments for which cash effects are investing or financing cash flow			0
	Other adjustments to reconcile profit (loss)			0
	Other adjustments for non-cash items			91300000
	Share of profit and loss from partnership firm or association of persons or limited liability partnerships			0
	Total adjustments for reconcile profit (loss)			-4300000
	Net cash flows from (used in) operations			2802200000
	Dividends received			0
	Interest paid			0
	Interest received			0
	Income taxes paid (refund)			653900000
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) operating activities			2148300000
	Cash flows from used in investing activities
	Cash flows from losing control of subsidiaries or other businesses			0
	Cash flows used in obtaining control of subsidiaries or other businesses			0
	Other cash receipts from sales of equity or debt instruments of other entities			0
	Other cash payments to acquire equity or debt instruments of other entities			0
	Other cash receipts from sales of interests in joint ventures			0
	Other cash payments to acquire interests in joint ventures			0
	Cash receipts from share of profits of partnership firm or association of persons or limited liability partnerships			0
	Cash payment for investment in partnership firm or association of persons or limited liability partnerships			0
	Proceeds from sales of property, plant and equipment			2200000
	Purchase of property, plant and equipment			779200000
	Proceeds from sales of investment property			0
	Purchase of investment property			0
	Proceeds from sales of intangible assets			0
	Purchase of intangible assets			0
	Proceeds from sales of intangible assets under development			0
	Purchase of intangible assets under development			0
	Proceeds from sales of goodwill			0
	Purchase of goodwill			0
	Proceeds from biological assets other than bearer plants			0
	Purchase of biological assets other than bearer plants			0
	Proceeds from government grants			0
	Proceeds from sales of other long-term assets			0
	Purchase of other long-term assets			0
	Cash advances and loans made to other parties			0
	Cash receipts from repayment of advances and loans made to other parties			0
	Cash payments for future contracts, forward contracts, option contracts and swap contracts			0
	Cash receipts from future contracts, forward contracts, option contracts and swap contracts			0
	Dividends received			24500000
	Interest received			26900000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			-829400000
	Net cash flows from (used in) investing activities	-1555000000
	Cash flows from used in financing activities
	Proceeds from changes in ownership interests in subsidiaries			0
	Payments from changes in ownership interests in subsidiaries			0
	Proceeds from issuing shares			0
	Proceeds from issuing other equity instruments			0
	Payments to acquire or redeem entity's shares			0
	Payments of other equity instruments			0
	Proceeds from exercise of stock options			28600000
	Proceeds from issuing debentures notes bonds etc			0
	Proceeds from borrowings			0
	Repayments of borrowings			0
	Payments of lease liabilities			3000000
	Dividends paid			486000000
	Interest paid			-5600000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			2200000
	Net cash flows from (used in) financing activities			-452600000
	Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes			140700000
	Effect of exchange rate changes on cash and cash equivalents
	Effect of exchange rate changes on cash and cash equivalents			-2200000
	Net increase (decrease) in cash and cash equivalents			138500000
	Cash and cash equivalents cash flow statement at beginning of period			495900000
	Cash and cash equivalents cash flow statement at end of period			634400000