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	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	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

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	12813000000	44922000000
	Other income	255000000	719000000
	Total income	13068000000	45641000000
2	Expenses
(a)	Cost of materials consumed	5594000000	20477000000
(b)	Purchases of stock-in-trade	544000000	1617000000
(c)	Changes in inventories of finished goods, work-in-progress and stock-in-trade	83000000	-116000000
(d)	Employee benefit expense	1894000000	7079000000
(e)	Finance costs	58000000	248000000
(f)	Depreciation, depletion and amortisation expense	236000000	894000000
(f)	Other Expenses
1	Other Expenses	2803000000	9773000000
	Total other expenses	2803000000	9773000000
	Total expenses	11212000000	39972000000
3	Total profit before exceptional items and tax	1856000000	5669000000
4	Exceptional items	-18000000	-78000000
5	Total profit before tax	1838000000	5591000000
6	Tax expense
7	Current tax	546000000	1608000000
8	Deferred tax	56000000	-51000000
9	Total tax expenses	602000000	1557000000
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	1236000000	4034000000
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	142000000	153000000
16	Total profit (loss) for period	1378000000	4187000000
17	Other comprehensive income net of taxes	140000000	63000000
18	Total Comprehensive Income for the period	1518000000	4250000000
19	Total profit or loss, attributable to
	Profit or loss, attributable to owners of parent	1371000000	4152000000
	Total profit or loss, attributable to non-controlling interests	7000000	7000000
20	Total Comprehensive income for the period attributable to
	Comprehensive income for the period attributable to owners of parent	1511000000	4215000000
	Total comprehensive income for the period attributable to owners of parent non-controlling interests	7000000	35000000
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		20770000000
23	Earnings per share
i	Earnings per equity share for continuing operations
	Basic earnings (loss) per share from continuing operations	17.27	52.29
	Diluted earnings (loss) per share from continuing operations	17.27	52.29
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	17.27	52.29
	Diluted earnings (loss) per share from continuing and discontinued operations	17.27	52.29
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 by the Audit Committee on 13th May 2025 and approved by the Board of Directors at their meeting held on 14th May 2025. n n2. The 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. n n3. Group operates in single reporting segment of ‘Fluid Machinery and Systems’. Additional information as required by Ind AS 108 is as follows: n nRevenue from operationst Quarter ended t Year Ended nt 31.03.2025t31.12.2024 31.03.2024t31.03.2025t31.03.2024 nWithin India t 8,888 t 6,572 9,389 t 28,889 t 26,863 nOutside Indiat 3,925 t 4,870 t 2,849 t 16,033 t 13,149 nTotal revenue from operations 12,813 t 11,442 12,238 t 44,922 t 40,012 n n nNon Current assett As at nt 31.03.2025t31.03.2024 nWithin India t 6,012 t 5,875 nOutside Indiat 1,465 t 1,331 nCarrying Amount of non-current assets other nthan deferred tax asset and financial assets t 7,477 t 7,206 n n4. Exceptional items includes; n n nParticulars t Quarter ended t Year Ended nt 31.03.2025t31.12.2024t31.03.2024t31.03.2025t31.03.2024 nImpairment of goodwill npertaining to nThe Kolhapur Steel Limited n(TKSL)t - t 61 t - t 61 - n nPayment under Voluntary nretirement scheme in nThe Kolhapur Steel Limited n(TKSL)t 18 t - t - t 18 - n nNet amount of reversal of nproject related provisions nin Karad Projects and nMotors Limited (KPML)t - 1 t 3 t (1)t (66) n nTotal t 18 t 62 t 3 t 78 (66) n nThe gain of Rs. 108 million, recognized by KBL in the standalone financial results, on the sale of shares of TKSL, and the impairment of Rs. 168 million provided by KPML, in the standalone financial results, on it’s investments (shares and loan) in TKSL; which are disclosed as exceptional items, have been eliminated in the consolidated financial statements. n n5. During the year, company along with its' wholly owned subsidiary TKSL, have invested Rs 48.60 Mn in 'Sunsure Solarpark Nineteen Private Ltd. This investment is intended for the purpose of solar power captive consumption, as per the provisions of the Electricity Act, 2003. n n6. Figures for earlier periods have been regrouped/ reclassified whenever 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		Consolidated
	Assets
1	Non-current assets
	Property, plant and equipment	6384000000
	Capital work-in-progress	337000000
	Investment property	5000000
	Goodwill	84000000
	Other intangible assets	79000000
	Intangible assets under development	0
	Biological assets other than bearer plants	0
	Investments accounted for using equity method	1101000000
	Non-current financial assets
	Non-current investments	1579000000
	Trade receivables, non-current	875000000
	Loans, non-current	0
	Other non-current financial assets	120000000
	Total non-current financial assets	2574000000
	Deferred tax assets (net)	367000000
	Other non-current assets	588000000
	Total non-current assets	11519000000
2	Current assets
	Inventories	8537000000
	Current financial asset
	Current investments	3508000000
	Trade receivables, current	4925000000
	Cash and cash equivalents	3231000000
	Bank balance other than cash and cash equivalents	256000000
	Loans, current	0
	Other current financial assets	1148000000
	Total current financial assets	13068000000
	Current tax assets (net)	74000000
	Other current assets	3456000000
	Total current assets	25135000000
3	Non-current assets classified as held for sale	0
4	Regulatory deferral account debit balances and related deferred tax Assets	0
	Total assets	36654000000
	Equity and liabilities
1	Equity
	Equity attributable to owners of parent
	Equity share capital	159000000
	Other equity	20770000000
	Total equity attributable to owners of parent	20929000000
	Non controlling interest	85000000
	Total equity	21014000000
2	Liabilities
	Non-current liabilities
	Non-current financial liabilities
	Borrowings, non-current	692000000
	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	83000000
	Total Trade payable	83000000
	Other non-current financial liabilities	241000000
	Total non-current financial liabilities	1016000000
	Provisions, non-current	311000000
	Deferred tax liabilities (net)	0
	Deferred government grants, Non-current	0
	Other non-current liabilities	738000000
	Total non-current liabilities	2065000000
	Current liabilities
	Current financial liabilities
	Borrowings, current	618000000
	Trade payables, current
	(A) Total outstanding dues of micro enterprises and small enterprises	831000000
	(B) Total outstanding dues of creditors other than micro enterprises and small enterprises	5206000000
	Total Trade payable	6037000000
	Other current financial liabilities	2152000000
	Total current financial liabilities	8807000000
	Other current liabilities	3847000000
	Provisions, current	830000000
	Current tax liabilities (Net)	91000000
	Deferred government grants, Current	0
	Total current liabilities	13575000000
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	15640000000
	Total equity and liabilites	36654000000
	Disclosure of notes on assets and liabilities	Textual Information(1)

Text Block
Textual Information(1)	Figures for earlier periods have been regrouped/reclassified whenever 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		Consolidated	Consolidated
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	Consolidated	Consolidated
	Other comprehensive income [Abstract]
1	Amount of items that will not be reclassified to profit and loss
1	Remeasurement gains and losses	-101000000	-56000000
2	Share in other comprehensive income of joint venture company	-3000000	-3000000
	Total Amount of items that will not be reclassified to profit and loss	-104000000	-59000000
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
1	Cash Flow Hedge	88000000	19000000
2	Foreign Currency Translation Reserve	131000000	89000000
	Total Amount of items that will be reclassified to profit and loss	219000000	108000000
4	Income tax relating to items that will be reclassified to profit or loss	0	0
5	Total Other comprehensive income	140000000	63000000

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			5591000000
	Adjustments for reconcile profit (loss)
	Adjustments for finance costs			136000000
	Adjustments for decrease (increase) in inventories			-14000000
	Adjustments for decrease (increase) in trade receivables, current			-238000000
	Adjustments for decrease (increase) in trade receivables, non-current			0
	Adjustments for decrease (increase) in other current assets			-299000000
	Adjustments for decrease (increase) in other non-current assets			0
	Adjustments for other financial assets, non-current			0
	Adjustments for other financial assets, current			-65000000
	Adjustments for other bank balances			0
	Adjustments for increase (decrease) in trade payables, current			-595000000
	Adjustments for increase (decrease) in trade payables, non-current			0
	Adjustments for increase (decrease) in other current liabilities			135000000
	Adjustments for increase (decrease) in other non-current liabilities			0
	Adjustments for depreciation and amortisation expense			894000000
	Adjustments for impairment loss reversal of impairment loss recognised in profit or loss			0
	Adjustments for provisions, current			-82000000
	Adjustments for provisions, non-current			0
	Adjustments for other financial liabilities, current			185000000
	Adjustments for other financial liabilities, non-current			0
	Adjustments for unrealised foreign exchange losses gains			13000000
	Adjustments for dividend income			0
	Adjustments for interest income			357000000
	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)			-132000000
	Other adjustments for non-cash items			285000000
	Share of profit and loss from partnership firm or association of persons or limited liability partnerships			0
	Total adjustments for reconcile profit (loss)			-134000000
	Net cash flows from (used in) operations			5457000000
	Dividends received			0
	Interest paid			0
	Interest received			0
	Income taxes paid (refund)			1602000000
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) operating activities			3855000000
	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			49000000
	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			9000000
	Purchase of property, plant and equipment			896000000
	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			14000000
	Interest received			304000000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			-1780000000
	Net cash flows from (used in) investing activities	-2398000000
	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			626000000
	Repayments of borrowings			865000000
	Payments of lease liabilities			165000000
	Dividends paid			473000000
	Interest paid			42000000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) financing activities			-919000000
	Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes			538000000
	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			572000000
	Cash and cash equivalents cash flow statement at beginning of period			2659000000
	Cash and cash equivalents cash flow statement at end of period			3231000000