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	Consolidated
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

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	Consolidated	Consolidated
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	5916000000	16401700000
	Other income	56200000	222500000
	Total income	5972200000	16624200000
2	Expenses
(a)	Cost of materials consumed	3153400000	8321300000
(b)	Purchases of stock-in-trade	166900000	489600000
(c)	Changes in inventories of finished goods, work-in-progress and stock-in-trade	17600000	-162300000
(d)	Employee benefit expense	469700000	1789100000
(e)	Finance costs	2600000	3500000
(f)	Depreciation, depletion and amortisation expense	70700000	291400000
(f)	Other Expenses
1	Other Expenses	1011400000	3044800000
	Total other expenses	1011400000	3044800000
	Total expenses	4892300000	13777400000
3	Total profit before exceptional items and tax	1079900000	2846800000
4	Exceptional items	-38500000	-38500000
5	Total profit before tax	1041400000	2808300000
6	Tax expense
7	Current tax	278600000	695000000
8	Deferred tax	-38000000	500000
9	Total tax expenses	240600000	695500000
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	800800000	2112800000
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	800800000	2112800000
17	Other comprehensive income net of taxes	-180900000	14200000
18	Total Comprehensive Income for the period	619900000	2127000000
19	Total profit or loss, attributable to
	Profit or loss, attributable to owners of parent	803300000	2111900000
	Total profit or loss, attributable to non-controlling interests	-2500000	-2500000
20	Total Comprehensive income for the period attributable to
	Comprehensive income for the period attributable to owners of parent	622000000	2125800000
	Total comprehensive income for the period attributable to owners of parent non-controlling interests	-2100000	1200000
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		10832600000
23	Earnings per share
i	Earnings per equity share for continuing operations
	Basic earnings (loss) per share from continuing operations	12.35	32.58
	Diluted earnings (loss) per share from continuing operations	12.32	32.5
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	12.35	32.58
	Diluted earnings (loss) per share from continuing and discontinued operations	12.32	32.5
24	Debt equity ratio
25	Debt service coverage ratio
26	Interest service coverage ratio
27	Disclosure of notes on financial results		1 The above consolidated financial results have been reviewed and recommended by the Audit Committee and approved by the Board of Directors of Kirloskar Pneumatic Company Ltd KPCL or the Holding Company at their respective meetings held on 24th April 2025 n2 The audited consolidated financial results have been prepared in accordance with recognition and measurement principles laid down in the Indian accounting standards 34 Interim Financial reporting Ind 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 n3 The Board of Directors Board of the Holding Company had approved the acquisition of 828877 equity shares of System and Components India Private Limited representing 55.26 percent stake On 4 December 2024 the Holding Company acquired 55.26 percent stake in Systems and Components India Private Limited for a consideration of Rs 15.50 crore with an option to further acquire the remaining 44.74 percent stake Consequently Systems and Components India Private Limited became a subsidiary of the Holding Company with effect from 4 December 2024 The Group has accounted for the said acquisition as a business combination in accordance with Ind AS 103 Business Combinations n4 The Board of Directors of the Parent Company at its meeting held on April 24 2025 has recommended a final dividend at the rate of 325 percent Rs 6.50per share n5 During the year the Parent Company has allotted 124300 Equity Shares PY 138400 Equity Shares of Rs 2 each fully paid under its KPCL 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

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		Consolidated
	Assets
1	Non-current assets
	Property, plant and equipment	3115500000
	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	1759600000
	Trade receivables, non-current	23000000
	Loans, non-current	0
	Other non-current financial assets	90100000
	Total non-current financial assets	1872700000
	Deferred tax assets (net)	0
	Other non-current assets	2600000
	Total non-current assets	5241700000
2	Current assets
	Inventories	2153900000
	Current financial asset
	Current investments	2685500000
	Trade receivables, current	4804100000
	Cash and cash equivalents	634600000
	Bank balance other than cash and cash equivalents	35700000
	Loans, current	0
	Other current financial assets	307100000
	Total current financial assets	8467000000
	Current tax assets (net)	0
	Other current assets	550700000
	Total current assets	11171600000
3	Non-current assets classified as held for sale	59000000
4	Regulatory deferral account debit balances and related deferred tax Assets	0
	Total assets	16472300000
	Equity and liabilities
1	Equity
	Equity attributable to owners of parent
	Equity share capital	129800000
	Other equity	10832600000
	Total equity attributable to owners of parent	10962400000
	Non controlling interest	126800000
	Total equity	11089200000
2	Liabilities
	Non-current liabilities
	Non-current financial liabilities
	Borrowings, non-current	1000000
	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	5600000
	Total non-current financial liabilities	6600000
	Provisions, non-current	101500000
	Deferred tax liabilities (net)	181600000
	Deferred government grants, Non-current	0
	Other non-current liabilities	0
	Total non-current liabilities	289700000
	Current liabilities
	Current financial liabilities
	Borrowings, current	96300000
	Trade payables, current
	(A) Total outstanding dues of micro enterprises and small enterprises	319000000
	(B) Total outstanding dues of creditors other than micro enterprises and small enterprises	1840400000
	Total Trade payable	2159400000
	Other current financial liabilities	850500000
	Total current financial liabilities	3106200000
	Other current liabilities	1839900000
	Provisions, current	106800000
	Current tax liabilities (Net)	40500000
	Deferred government grants, Current	0
	Total current liabilities	5093400000
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	5383100000
	Total equity and liabilites	16472300000
	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		Consolidated	Consolidated
1	Segment Revenue (Income)
	(net sale/income from each segment should be disclosed)
1	Compression Systems	5596900000	15403100000
2	Other Non Reportable Segments	319100000	998600000
	Total Segment Revenue	5916000000	16401700000
	Less: Inter segment revenue	0	0
	Revenue from operations	5916000000	16401700000
2	Segment Result
	Profit (+) / Loss (-) before tax and interest from each segment
1	Compression Systems	1190100000	3330200000
2	Other Non Reportable Segments	0	0
	Total Profit before tax	1190100000	3330200000
	i. Finance cost	3100000	3100000
	ii. Other Unallocable Expenditure net off Unallocable income	145600000	145600000
	Profit before tax	1041400000	2808300000
3	(Segment Asset - Segment Liabilities)
	Segment Asset
1	Compression Systems	8423600000	8423600000
2	Other Non Reportable Segments	0	0
	Total Segment Asset	8423600000	8423600000
	Un-allocable Assets	8048700000	8048700000
	Net Segment Asset	16472300000	16472300000
4	Segment Liabilities
	Segment Liabilities
1	Compression Systems	4731900000	4731900000
2	Other Non Reportable Segments	0	0
	Total Segment Liabilities	4731900000	4731900000
	Un-allocable Liabilities	651200000	651200000
	Net Segment Liabilities	5383100000	5383100000
	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	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	-213500000	12800000
	Total Amount of items that will not be reclassified to profit and loss	-213500000	12800000
2	Income tax relating to items that will not be reclassified to profit or loss	-32600000	-1400000
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	-180900000	14200000

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			Consolidated
Part I	Blue color marked fields are non-mandatory.
	Statement of cash flows
	Cash flows from used in operating activities
	Profit before tax			2808300000
	Adjustments for reconcile profit (loss)
	Adjustments for finance costs			3500000
	Adjustments for decrease (increase) in inventories			11700000
	Adjustments for decrease (increase) in trade receivables, current			-1097900000
	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			-153300000
	Adjustments for other financial assets, current			431800000
	Adjustments for other bank balances			0
	Adjustments for increase (decrease) in trade payables, current			87500000
	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			291400000
	Adjustments for impairment loss reversal of impairment loss recognised in profit or loss			0
	Adjustments for provisions, current			28900000
	Adjustments for provisions, non-current			0
	Adjustments for other financial liabilities, current			29700000
	Adjustments for other financial liabilities, non-current			434300000
	Adjustments for unrealised foreign exchange losses gains			-4200000
	Adjustments for dividend income			24500000
	Adjustments for interest income			37000000
	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			91600000
	Share of profit and loss from partnership firm or association of persons or limited liability partnerships			0
	Total adjustments for reconcile profit (loss)			-4900000
	Net cash flows from (used in) operations			2803400000
	Dividends received			0
	Interest paid			0
	Interest received			0
	Income taxes paid (refund)			653700000
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) operating activities			2149700000
	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			779400000
	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			28200000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			-829400000
	Net cash flows from (used in) investing activities	-1553900000
	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			700000
	Repayments of borrowings			0
	Payments of lease liabilities			3700000
	Dividends paid			486000000
	Interest paid			-2900000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			-2000000
	Net cash flows from (used in) financing activities			-459500000
	Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes			136300000
	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			496100000
	Cash and cash equivalents cash flow statement at end of period			634600000