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-Apr-2024
Date of end of financial year	31-Mar-2025
Date of board meeting when results were approved	14-May-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange	07-May-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	Single segment
Description of single segment	Fluid Machinery and Systems
Start date and time of board meeting	14-May-2025   09:30:00
End date and time of board meeting	14-May-2025   14:30:00
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	Declaration of unmodified opinion
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	NA
(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	2025-02-12
Indicate Company website link for updated RPT policy of the Company	https://www.kirloskarpumps.com/wp-content/uploads/2025/02/Related-Party-Transactions-Policy.pdf
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	8854000000	29014000000
	Other income	130000000	408000000
	Total income	8984000000	29422000000
2	Expenses
(a)	Cost of materials consumed	3985000000	14553000000
(b)	Purchases of stock-in-trade	474000000	1101000000
(c)	Changes in inventories of finished goods, work-in-progress and stock-in-trade	348000000	-129000000
(d)	Employee benefit expense	896000000	3533000000
(e)	Finance costs	11000000	51000000
(f)	Depreciation, depletion and amortisation expense	155000000	584000000
(f)	Other Expenses
1	Other expenses	1764000000	6364000000
	Total other expenses	1764000000	6364000000
	Total expenses	7633000000	26057000000
3	Total profit before exceptional items and tax	1351000000	3365000000
4	Exceptional items	0	108000000
5	Total profit before tax	1351000000	3473000000
6	Tax expense
7	Current tax	375000000	995000000
8	Deferred tax	-24000000	-143000000
9	Total tax expenses	351000000	852000000
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	1000000000	2621000000
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	1000000000	2621000000
17	Other comprehensive income net of taxes	-75000000	-41000000
18	Total Comprehensive Income for the period	925000000	2580000000
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	159000000	159000000
	Face value of equity share capital	2	2
27	Details of debt securities
22	Reserves excluding revaluation reserve		16467000000
23	Earnings per share
i	Earnings per equity share for continuing operations
	Basic earnings (loss) per share from continuing operations	12.59	33.01
	Diluted earnings (loss) per share from continuing operations	12.59	33.01
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	12.59	33.01
	Diluted earnings (loss) per share from continuing and discontinued operations	12.59	33.01
24	Debt equity ratio
25	Debt service coverage ratio
26	Interest service coverage ratio
27	Disclosure of notes on financial results		Notes: n1.tThe above results have been reviewed by the Audit Committee on 13th May 2025 and approved by the Board of Directors at their meeting held on 14th May 2025. n2.tThe figures for the quarter ended 31 March 2025 and 31 March 2024 are the balancing figures between the audited figures in respect of the full financial year and the published year to date figures upto the end of third quarter of the respective financial year, which was subjected to Limited Review. n3.tCompany operates in single reporting segment of ‘Fluid Machinery and Systems’. As per Ind AS 108, 'Operating Segments', when financial results contain both consolidated and standalone financial results, segment information needs to be presented only in the consolidated financial results. n4.tDuring the quarter ended 31 December 2024, the Company had sold its entire stake in its wholly owned subsidiary viz. ‘The Kolhapur Steel Limited’ (TKSL) to another wholly owned subsidiary viz. 'Karad Project and Motors limited' (KPML) for Rs. 108 million at arm's length price based on valuation carried out by an independent valuer. As the investment in shares of TKSL had been fully impaired over the years, the entire consideration has resulted in a gain of Rs 108 Mn which has been disclosed as an exceptional item. n5.tThe Company has received dividend from its group companies of Rs 23 million during the quarter ended 31 March 2025 (PY- Rs 112 million) and Rs. 39 million during the year ended 31 March 2025 (PY - Rs 174 million) which is included under other income. n6.tDuring the year, company has invested Rs 40 Mn in 'Sunsure Solar Nineteen Private Ltd,' This investment is intended for the purpose of solar power captive consumption, as per the provisions of the Electricity Act, 2003. n7.tThe Board has recommended a final dividend of Rs. 7 per equity share. (350%) subject to approval of the shareholders. n8.tFigures for earlier periods have been regrouped/ reclassified wherever necessary to make them comparable with current period's figure. n

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	4328000000
	Capital work-in-progress	284000000
	Investment property	5000000
	Goodwill	0
	Other intangible assets	59000000
	Intangible assets under development	0
	Biological assets other than bearer plants	0
	Investments accounted for using equity method	0
	Non-current financial assets
	Non-current investments	4445000000
	Trade receivables, non-current	368000000
	Loans, non-current	0
	Other non-current financial assets	63000000
	Total non-current financial assets	4876000000
	Deferred tax assets (net)	622000000
	Other non-current assets	713000000
	Total non-current assets	10887000000
2	Current assets
	Inventories	5105000000
	Current financial asset
	Current investments	2920000000
	Trade receivables, current	3884000000
	Cash and cash equivalents	924000000
	Bank balance other than cash and cash equivalents	40000000
	Loans, current	41000000
	Other current financial assets	953000000
	Total current financial assets	8762000000
	Current tax assets (net)	0
	Other current assets	2506000000
	Total current assets	16373000000
3	Non-current assets classified as held for sale	0
4	Regulatory deferral account debit balances and related deferred tax Assets	0
	Total assets	27260000000
	Equity and liabilities
1	Equity
	Equity attributable to owners of parent
	Equity share capital	159000000
	Other equity	16467000000
	Total equity attributable to owners of parent	16626000000
	Non controlling interest
	Total equity	16626000000
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	75000000
	Total Trade payable	75000000
	Other non-current financial liabilities	82000000
	Total non-current financial liabilities	157000000
	Provisions, non-current	201000000
	Deferred tax liabilities (net)	0
	Deferred government grants, Non-current	0
	Other non-current liabilities	738000000
	Total non-current liabilities	1096000000
	Current liabilities
	Current financial liabilities
	Borrowings, current	94000000
	Trade payables, current
	(A) Total outstanding dues of micro enterprises and small enterprises	661000000
	(B) Total outstanding dues of creditors other than micro enterprises and small enterprises	4009000000
	Total Trade payable	4670000000
	Other current financial liabilities	1151000000
	Total current financial liabilities	5915000000
	Other current liabilities	3084000000
	Provisions, current	539000000
	Current tax liabilities (Net)	0
	Deferred government grants, Current	0
	Total current liabilities	9538000000
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	10634000000
	Total equity and liabilites	27260000000
	Disclosure of notes on assets and liabilities	Textual Information(1)

Text Block
Textual Information(1)	Figures for earlier periods have been regrouped/ reclassified wherever necessary to make them comparable with current period's figure.

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)
	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
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	Remeasurement of gains and losses	-100000000	-55000000
	Total Amount of items that will not be reclassified to profit and loss	-100000000	-55000000
2	Income tax relating to items that will not be reclassified to profit or loss	-25000000	-14000000
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	-75000000	-41000000

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			3473000000
	Adjustments for reconcile profit (loss)
	Adjustments for finance costs			51000000
	Adjustments for decrease (increase) in inventories			-212000000
	Adjustments for decrease (increase) in trade receivables, current			-58000000
	Adjustments for decrease (increase) in trade receivables, non-current			0
	Adjustments for decrease (increase) in other current assets			-133000000
	Adjustments for decrease (increase) in other non-current assets			0
	Adjustments for other financial assets, non-current			0
	Adjustments for other financial assets, current			5000000
	Adjustments for other bank balances			0
	Adjustments for increase (decrease) in trade payables, current			-335000000
	Adjustments for increase (decrease) in trade payables, non-current			0
	Adjustments for increase (decrease) in other current liabilities			85000000
	Adjustments for increase (decrease) in other non-current liabilities			0
	Adjustments for depreciation and amortisation expense			584000000
	Adjustments for impairment loss reversal of impairment loss recognised in profit or loss			-108000000
	Adjustments for provisions, current			-53000000
	Adjustments for provisions, non-current			0
	Adjustments for other financial liabilities, current			110000000
	Adjustments for other financial liabilities, non-current			0
	Adjustments for unrealised foreign exchange losses gains			57000000
	Adjustments for dividend income			39000000
	Adjustments for interest income			195000000
	Adjustments for share-based payments			0
	Adjustments for fair value losses (gains)			0
	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)			-69000000
	Other adjustments for non-cash items			439000000
	Share of profit and loss from partnership firm or association of persons or limited liability partnerships			0
	Total adjustments for reconcile profit (loss)			129000000
	Net cash flows from (used in) operations			3602000000
	Dividends received			0
	Interest paid			0
	Interest received			0
	Income taxes paid (refund)			1009000000
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) operating activities			2593000000
	Cash flows from used in investing activities
	Cash flows from losing control of subsidiaries or other businesses			108000000
	Cash flows used in obtaining control of subsidiaries or other businesses			40000000
	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			7000000
	Purchase of property, plant and equipment			632000000
	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			39000000
	Interest received			136000000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			-1900000000
	Net cash flows from (used in) investing activities	-2282000000
	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			0
	Proceeds from issuing debentures notes bonds etc			0
	Proceeds from borrowings			94000000
	Repayments of borrowings			391000000
	Payments of lease liabilities			69000000
	Dividends paid			473000000
	Interest paid			31000000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) financing activities			-870000000
	Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes			-559000000
	Effect of exchange rate changes on cash and cash equivalents
	Effect of exchange rate changes on cash and cash equivalents			-34000000
	Net increase (decrease) in cash and cash equivalents			-593000000
	Cash and cash equivalents cash flow statement at beginning of period			1517000000
	Cash and cash equivalents cash flow statement at end of period			924000000