Integrated Filing — IndAS

General information about company
Scrip Code	533293
NSE Symbol	KIRLOSENG
MSEI Symbol	NOTLISTED
ISIN	INE146L01010
Name of company	Kirloskar Oil Engines 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	06-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	Multi segment
Description of single segment
Start date and time of board meeting	14-May-2025   15:00:00
End date and time of board meeting	14-May-2025   16:30:00
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	17528900000	63491300000
	Other income	150100000	465800000
	Total income	17679000000	63957100000
2	Expenses
(a)	Cost of materials consumed	6704600000	28087300000
(b)	Purchases of stock-in-trade	1985300000	7443000000
(c)	Changes in inventories of finished goods, work-in-progress and stock-in-trade	1438700000	388600000
(d)	Employee benefit expense	1423500000	5374000000
(e)	Finance costs	1306200000	4829700000
(f)	Depreciation, depletion and amortisation expense	392400000	1397900000
(f)	Other Expenses
1	Other Expenses	2880500000	10458000000
2	Expenses capitalised (Refer note no.11)	-36200000	-169000000
	Total other expenses	2844300000	10289000000
	Total expenses	16095000000	57809500000
3	Total profit before exceptional items and tax	1584000000	6147600000
4	Exceptional items	209000000	361900000
5	Total profit before tax	1793000000	6509500000
6	Tax expense
7	Current tax	378800000	1462400000
8	Deferred tax	148600000	296200000
9	Total tax expenses	527400000	1758600000
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	1265600000	4750900000
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	7300000
16	Total profit (loss) for period	1265600000	4758200000
17	Other comprehensive income net of taxes	-11000000	-40900000
18	Total Comprehensive Income for the period	1254600000	4717300000
19	Total profit or loss, attributable to
	Profit or loss, attributable to owners of parent	1310400000	4891500000
	Total profit or loss, attributable to non-controlling interests	-44800000	-44800000
20	Total Comprehensive income for the period attributable to
	Comprehensive income for the period attributable to owners of parent	-10500000	-35800000
	Total comprehensive income for the period attributable to owners of parent non-controlling interests	-500000	-5100000
21	Details of equity share capital
	Paid-up equity share capital	290400000	290400000
	Face value of equity share capital	2	2
27	Details of debt securities
22	Reserves excluding revaluation reserve		30574600000
23	Earnings per share
i	Earnings per equity share for continuing operations
	Basic earnings (loss) per share from continuing operations	9.03	33.71
	Diluted earnings (loss) per share from continuing operations	9.01	33.6
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	9.03	33.71
	Diluted earnings (loss) per share from continuing and discontinued operations	9.01	33.6
24	Debt equity ratio
25	Debt service coverage ratio
26	Interest service coverage ratio
27	Disclosure of notes on financial results		Please refer attached scanned copy of results for detailed notes on results as the system is not accepting more than 4000 words n nThe Related Party Transactions on consolidated basis for H2FY 202425 are disclosed in the standalone financials XBRL utility as in consolidated XBRL utility the option for disclosing related party transactions is not available

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	8523300000
	Capital work-in-progress	710600000
	Investment property	0
	Goodwill	1914300000
	Other intangible assets	1388800000
	Intangible assets under development	271800000
	Biological assets other than bearer plants	0
	Investments accounted for using equity method	0
	Non-current financial assets
	Non-current investments	902000000
	Trade receivables, non-current	0
	Loans, non-current	45484400000
	Other non-current financial assets	1179800000
	Total non-current financial assets	47566200000
	Deferred tax assets (net)	41100000
	Other non-current assets	479200000
	Total non-current assets	60895300000
2	Current assets
	Inventories	5913000000
	Current financial asset
	Current investments	5105200000
	Trade receivables, current	6958600000
	Cash and cash equivalents	7410600000
	Bank balance other than cash and cash equivalents	2555200000
	Loans, current	14522000000
	Other current financial assets	220900000
	Total current financial assets	36772500000
	Current tax assets (net)	269900000
	Other current assets	951600000
	Total current assets	43907000000
3	Non-current assets classified as held for sale	0
4	Regulatory deferral account debit balances and related deferred tax Assets	0
	Total assets	104802300000
	Equity and liabilities
1	Equity
	Equity attributable to owners of parent
	Equity share capital	290400000
	Other equity	30574600000
	Total equity attributable to owners of parent	30865000000
	Non controlling interest	-297800000
	Total equity	30567200000
2	Liabilities
	Non-current liabilities
	Non-current financial liabilities
	Borrowings, non-current	37959600000
	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	143300000
	Total non-current financial liabilities	38102900000
	Provisions, non-current	527800000
	Deferred tax liabilities (net)	287600000
	Deferred government grants, Non-current	0
	Other non-current liabilities	824400000
	Total non-current liabilities	39742700000
	Current liabilities
	Current financial liabilities
	Borrowings, current	20225700000
	Trade payables, current
	(A) Total outstanding dues of micro enterprises and small enterprises	1183900000
	(B) Total outstanding dues of creditors other than micro enterprises and small enterprises	5899200000
	Total Trade payable	7083100000
	Other current financial liabilities	4248000000
	Total current financial liabilities	31556800000
	Other current liabilities	1591700000
	Provisions, current	1333900000
	Current tax liabilities (Net)	10000000
	Deferred government grants, Current	0
	Total current liabilities	34492400000
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	74235100000
	Total equity and liabilites	104802300000
	Disclosure of notes on assets and liabilities	Textual Information(1)

Text Block
Textual Information(1)	Please refer attached scanned copy of results for detailed notes on results as the system is not accepting more than 4000 words

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	B2B	12317800000	44810000000
2	B2C	3171400000	10877100000
3	Financial services	2039700000	7804200000
	Total Segment Revenue	17528900000	63491300000
	Less: Inter segment revenue	0	0
	Revenue from operations	17528900000	63491300000
2	Segment Result
	Profit (+) / Loss (-) before tax and interest from each segment
1	B2B	1145500000	4966300000
2	B2C	350300000	350400000
3	Financial services	109600000	1045700000
	Total Profit before tax	1605400000	6362400000
	i. Finance cost	62500000	62500000
	ii. Other Unallocable Expenditure net off Unallocable income	-250100000	-250100000
	Profit before tax	1793000000	6516800000
3	(Segment Asset - Segment Liabilities)
	Segment Asset
1	B2B	20523400000	20523400000
2	B2C	6829000000	6829000000
3	Financial services	71230800000	71230800000
	Total Segment Asset	98583200000	98583200000
	Un-allocable Assets	6219100000	6219100000
	Net Segment Asset	104802300000	104802300000
4	Segment Liabilities
	Segment Liabilities
1	B2B	10973800000	10973800000
2	B2C	3585400000	3585400000
3	Financial services	58670600000	58670600000
	Total Segment Liabilities	73229800000	73229800000
	Un-allocable Liabilities	1005300000	1005300000
	Net Segment Liabilities	74235100000	74235100000
	Disclosure of notes on segments	Textual Information(2)

Text Block
Textual Information(2)	Please refer attached scanned copy of results for detailed notes on results as the system is not accepting more than 4000 words

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	Re-measurement gain / (loss) on defined benefit plans	-13400000	-52700000
2	Net gain / (loss) on equity instruments measured at fair value through other comprehensive income	-2000000	-2700000
3	Share of other comprehensive income of joint venture accounted for using the equity method (net of tax)	0	0
	Total Amount of items that will not be reclassified to profit and loss	-15400000	-55400000
2	Income tax relating to items that will not be reclassified to profit or loss	-4200000	-14300000
3	Amount of items that will be reclassified to profit and loss
1	Exchange differences in translating the financial statements of a foreign operation	200000	200000
	Total Amount of items that will be reclassified to profit and loss	200000	200000
4	Income tax relating to items that will be reclassified to profit or loss	0	0
5	Total Other comprehensive income	-11000000	-40900000

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			6509500000
	Adjustments for reconcile profit (loss)
	Adjustments for finance costs			230400000
	Adjustments for decrease (increase) in inventories			274700000
	Adjustments for decrease (increase) in trade receivables, current			-13574600000
	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			0
	Adjustments for other financial assets, current			71400000
	Adjustments for other bank balances			0
	Adjustments for increase (decrease) in trade payables, current			0
	Adjustments for increase (decrease) in trade payables, non-current			-266600000
	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			1397900000
	Adjustments for impairment loss reversal of impairment loss recognised in profit or loss			38300000
	Adjustments for provisions, current			222100000
	Adjustments for provisions, non-current			0
	Adjustments for other financial liabilities, current			0
	Adjustments for other financial liabilities, non-current			0
	Adjustments for unrealised foreign exchange losses gains			4300000
	Adjustments for dividend income			0
	Adjustments for interest income			280600000
	Adjustments for share-based payments			91900000
	Adjustments for fair value losses (gains)			-105000000
	Adjustments for undistributed profits of associates			0
	Other adjustments for which cash effects are investing or financing cash flow			-650900000
	Other adjustments to reconcile profit (loss)			0
	Other adjustments for non-cash items			233300000
	Share of profit and loss from partnership firm or association of persons or limited liability partnerships			0
	Total adjustments for reconcile profit (loss)			-12313400000
	Net cash flows from (used in) operations			-5803900000
	Dividends received			0
	Interest paid			0
	Interest received			0
	Income taxes paid (refund)			1585500000
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) operating activities			-7389400000
	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			-488700000
	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			516900000
	Purchase of property, plant and equipment			3082500000
	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			0
	Interest received			275000000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			-2448700000
	Net cash flows from (used in) investing activities	-5228000000
	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			23500000
	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			2600000
	Proceeds from issuing debentures notes bonds etc			0
	Proceeds from borrowings			43805700000
	Repayments of borrowings			27446400000
	Payments of lease liabilities			228300000
	Dividends paid			870700000
	Interest paid			191900000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) financing activities			15094500000
	Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes			2477100000
	Effect of exchange rate changes on cash and cash equivalents
	Effect of exchange rate changes on cash and cash equivalents			4500000
	Net increase (decrease) in cash and cash equivalents			2481600000
	Cash and cash equivalents cash flow statement at beginning of period			4929000000
	Cash and cash equivalents cash flow statement at end of period			7410600000