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-Jan-2025
Date of end of financial year	31-Dec-2025
Date of board meeting when results were approved	30-Apr-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange	18-Apr-2025
Description of presentation currency	INR (in Actuals)
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	30-Apr-2025   12:15:00
End date and time of board meeting	30-Apr-2025   14:30:00
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
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
B	Date of end of reporting period	31-Mar-2025
C	Whether results are audited or unaudited	Unaudited
D	Nature of report standalone or 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	5954000000
	Other income	125000000
	Total income	6079000000
2	Expenses
(a)	Cost of materials consumed	3057000000
(b)	Purchases of stock-in-trade	568000000
(c)	Changes in inventories of finished goods, work-in-progress and stock-in-trade	-392000000
(d)	Employee benefit expense	928000000
(e)	Finance costs	8000000
(f)	Depreciation, depletion and amortisation expense	139000000
(f)	Other Expenses
1	Other Expenses	1116000000	1116000000
	Total other expenses	1116000000
	Total expenses	5424000000
3	Total profit before exceptional items and tax	655000000
4	Exceptional items	0
5	Total profit before tax	655000000
6	Tax expense
7	Current tax	153000000
8	Deferred tax	21000000
9	Total tax expenses	174000000
10	Net movement in regulatory deferral account balances related to profit or loss and the related deferred tax movement	0
11	Net Profit Loss for the period from continuing operations	481000000
12	Profit (loss) from discontinued operations before tax	0
13	Tax expense of discontinued operations	0
14	Net profit (loss) from discontinued operation after tax	0
15	Share of profit (loss) of associates and joint ventures accounted for using equity method	35000000
16	Total profit (loss) for period	516000000
17	Other comprehensive income net of taxes	-8000000
18	Total Comprehensive Income for the period	508000000
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	348000000
	Face value of equity share capital	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	2.97
	Diluted earnings (loss) per share from continuing operations	2.97
ii	Earnings per equity share for discontinued operations
	Basic earnings (loss) per share from discontinued operations	0
	Diluted earnings (loss) per share from discontinued operations	0
ii	Earnings per equity share
	Basic earnings (loss) per share from continuing and discontinued operations	2.97
	Diluted earnings (loss) per share from continuing and discontinued operations	2.97
24	Debt equity ratio
25	Debt service coverage ratio
26	Interest service coverage ratio
27	Disclosure of notes on financial results

Remarks
Debt equity ratio
Debt service coverage ratio
Interest service coverage ratio

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
Date of end of reporting period		31-Mar-2025
Whether accounts are audited or unaudited		Unaudited
Nature of report standalone or consolidated		Consolidated
1	Segment Revenue (Income)
	(net sale/income from each segment should be disclosed)
1	Pumps	4738000000	4738000000
2	Valves	1224000000	1224000000
	Total Segment Revenue	5962000000
	Less: Inter segment revenue	8000000	8000000
	Revenue from operations	5954000000
2	Segment Result
	Profit (+) / Loss (-) before tax and interest from each segment
1	Pumps	415000000	415000000
2	Valves	194000000	194000000
	Total Profit before tax	609000000
	i. Finance cost	8000000	8000000
	ii. Other Unallocable Expenditure net off Unallocable income	-89000000	-89000000
	Profit before tax	690000000
3	(Segment Asset - Segment Liabilities)
	Segment Asset
1	Pumps	17987000000	17987000000
2	Valves	1775000000	1775000000
	Total Segment Asset	19762000000	19762000000
	Un-allocable Assets	4340000000	4340000000
	Net Segment Asset	24102000000	24102000000
4	Segment Liabilities
	Segment Liabilities
1	Pumps	7822000000	7822000000
2	Valves	870000000	870000000
	Total Segment Liabilities	8692000000	8692000000
	Un-allocable Liabilities	48000000	48000000
	Net Segment Liabilities	8740000000	8740000000
	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
B	Date of end of reporting period	31-Mar-2025
C	Whether results are audited or unaudited	Unaudited
D	Nature of report standalone or 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	-11000000	-11000000
2	Income tax relating to items that will not be reclassified to profit or loss	3000000	3000000
	Total Amount of items that will not be reclassified to profit and loss	-8000000
2	Income tax relating to items that will not be reclassified to profit or loss	0
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	-8000000