Integrated Filing — IndAS



General information about company
Scrip Code 533193
NSE Symbol KECL
MSEI Symbol NOTLISTED
ISIN INE134B01017
Name of company KIRLOSKAR ELECTRIC 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 28-May-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 22-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 28-May-2025   11:28:00
End date and time of board meeting 28-May-2025   12:55:00
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 1291300000 5438200000
Other income 31700000 77500000
Total income 1323000000 5515700000
2 Expenses
(a) Cost of materials consumed 836400000 3786100000
(b) Purchases of stock-in-trade 0 0
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade 32500000 22000000
(d) Employee benefit expense 183000000 754600000
(e) Finance costs 64400000 243200000
(f) Depreciation, depletion and amortisation expense 11000000 48900000
(f) Other Expenses
1 Other Expenses 232400000 720500000
Total other expenses 232400000 720500000
Total expenses 1359700000 5575300000
3 Total profit before exceptional items and tax -36700000 -59600000
4 Exceptional items 0 99500000
5 Total profit before tax -36700000 39900000
6 Tax expense
7 Current tax 1800000 1800000
8 Deferred tax 0 0
9 Total tax expenses 1800000 1800000
10 Net movement in regulatory deferral account balances related to profit or loss and the related deferred tax movement 0 -700000
11 Net Profit Loss for the period from continuing operations -38500000 37400000
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 -38500000 37400000
17 Other comprehensive income net of taxes 3500000 286700000
18 Total Comprehensive Income for the period -35000000 324100000
19 Total profit or loss, attributable to
Profit or loss, attributable to owners of parent 0 0
Total profit or loss, attributable to non-controlling interests 0 0
20 Total Comprehensive income for the period attributable to
Comprehensive income for the period attributable to owners of parent 0 0
Total comprehensive income for the period attributable to owners of parent non-controlling interests 0 0
21 Details of equity share capital
Paid-up equity share capital 664141000 664141000
Face value of equity share capital 10 10
27 Details of debt securities
22 Reserves excluding revaluation reserve 0
23 Earnings per share
i Earnings per equity share for continuing operations
Basic earnings (loss) per share from continuing operations -0.58 0.56
Diluted earnings (loss) per share from continuing operations -0.58 0.56
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 -0.58 0.56
Diluted earnings (loss) per share from continuing and discontinued operations -0.58 0.56
24 Debt equity ratio
25 Debt service coverage ratio
26 Interest service coverage ratio
27 Disclosure of notes on financial results Textual Information(1)



Disclosure of notes on financial results
Textual Information(1) Due to restriction in characters upto 5000 we are unable to include the entire notes. However the same has been submitted in our PDF submission.



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 4352300000
Capital work-in-progress 0
Investment property 500000
Goodwill 0
Other intangible assets 2100000
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 20300000
Trade receivables, non-current 20500000
Loans, non-current 0
Other non-current financial assets 5800000
Total non-current financial assets 46600000
Deferred tax assets (net) 0
Other non-current assets 197800000
Total non-current assets 4599300000
2 Current assets
Inventories 453900000
Current financial asset
Current investments 0
Trade receivables, current 585300000
Cash and cash equivalents 168300000
Bank balance other than cash and cash equivalents 123200000
Loans, current 0
Other current financial assets 0
Total current financial assets 876800000
Current tax assets (net) 0
Other current assets 81500000
Total current assets 1412200000
3 Non-current assets classified as held for sale 0
4 Regulatory deferral account debit balances and related deferred tax Assets 0
Total assets 6011500000
Equity and liabilities
1 Equity
Equity attributable to owners of parent
Equity share capital 664100000
Other equity 485200000
Total equity attributable to owners of parent 1149300000
Non controlling interest 0
Total equity 1149300000
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 0
Total Trade payable 0
Other non-current financial liabilities 63000000
Total non-current financial liabilities 63000000
Provisions, non-current 269400000
Deferred tax liabilities (net) 494600000
Deferred government grants, Non-current 0
Other non-current liabilities 0
Total non-current liabilities 827000000
Current liabilities
Current financial liabilities
Borrowings, current 1161100000
Trade payables, current
(A) Total outstanding dues of micro enterprises and small enterprises 86100000
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises 1696300000
Total Trade payable 1782400000
Other current financial liabilities 62700000
Total current financial liabilities 3006200000
Other current liabilities 854000000
Provisions, current 175000000
Current tax liabilities (Net) 0
Deferred government grants, Current 0
Total current liabilities 4035200000
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 4862200000
Total equity and liabilites 6011500000
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 Power generation/ distribution 624900000 2480800000
2 Rotating machines 610500000 2793200000
3 Others 122400000 425000000
Total Segment Revenue 1357800000 5699000000
Less: Inter segment revenue 66500000 66500000
Revenue from operations 1291300000 5438200000
2 Segment Result
Profit (+) / Loss (-) before tax and interest from each segment
1 Power generation/ distribution 70800000 252300000
2 Rotating machines 77300000 235800000
3 Others 46800000 155300000
Total Profit before tax 194900000 643400000
i. Finance cost 64400000 64400000
ii. Other Unallocable Expenditure net off Unallocable income 167200000 167200000
Profit before tax -36700000 39900000
3 (Segment Asset - Segment Liabilities)
Segment Asset
1 Power generation/ distribution 884100000 884100000
2 Rotating machines 3822000000 3822000000
3 Others 862100000 862100000
Total Segment Asset 5568200000 5568200000
Un-allocable Assets 443300000 443300000
Net Segment Asset 6011500000 6011500000
4 Segment Liabilities
Segment Liabilities
1 Power generation/ distribution 1132100000 1132100000
2 Rotating machines 1364100000 1364100000
3 Others 66100000 66100000
Total Segment Liabilities 2562300000 2562300000
Un-allocable Liabilities 2301800000 2301800000
Net Segment Liabilities 4864100000 4864100000
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 a) Remeasurements of the defined benefit plans 4500000 4500000
Total Amount of items that will not be reclassified to profit and loss 4500000 4500000
2 Income tax relating to items that will not be reclassified to profit or loss 1300000 1300000
3 Amount of items that will be reclassified to profit and loss
1 a) Mark to Market of Investments 200000 1300000
2 b) Revaluation gain on land 0 0
3 c) Taxes on above 100000 282200000
Total Amount of items that will be reclassified to profit and loss 300000 283500000
4 Income tax relating to items that will be reclassified to profit or loss 0 0
5 Total Other comprehensive income 3500000 286700000



Cash flow statement, indirect
Particulars Year ended (dd-mm-yyyy)
A Date of start of reporting period 01-Apr-2024
B Date of end of reporting period 31-Mar-2025
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 39900000
Adjustments for reconcile profit (loss)
Adjustments for finance costs 243200000
Adjustments for decrease (increase) in inventories 28600000
Adjustments for decrease (increase) in trade receivables, current 138600000
Adjustments for decrease (increase) in trade receivables, non-current 19600000
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 0
Adjustments for other bank balances 0
Adjustments for increase (decrease) in trade payables, current -85300000
Adjustments for increase (decrease) in trade payables, non-current 0
Adjustments for increase (decrease) in other current liabilities -116100000
Adjustments for increase (decrease) in other non-current liabilities 0
Adjustments for depreciation and amortisation expense 48900000
Adjustments for impairment loss reversal of impairment loss recognised in profit or loss 0
Adjustments for provisions, current 56900000
Adjustments for provisions, non-current 0
Adjustments for other financial liabilities, current 0
Adjustments for other financial liabilities, non-current 100000
Adjustments for unrealised foreign exchange losses gains 0
Adjustments for dividend income 0
Adjustments for interest income 0
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) 0
Other adjustments for non-cash items 0
Share of profit and loss from partnership firm or association of persons or limited liability partnerships 0
Total adjustments for reconcile profit (loss) 334500000
Net cash flows from (used in) operations 374400000
Dividends received -100000
Interest paid 0
Interest received -11100000
Income taxes paid (refund) 5500000
Other inflows (outflows) of cash 0
Net cash flows from (used in) operating activities 357700000
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 100000
Purchase of property, plant and equipment 38900000
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 100000
Interest received 9700000
Income taxes paid (refund) 0
Other inflows (outflows) of cash 19800000
Net cash flows from (used in) investing activities -9200000
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 40000000
Repayments of borrowings 127500000
Payments of lease liabilities 0
Dividends paid 0
Interest paid 243900000
Income taxes paid (refund) 0
Other inflows (outflows) of cash -16300000
Net cash flows from (used in) financing activities -347700000
Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes 800000
Effect of exchange rate changes on cash and cash equivalents
Effect of exchange rate changes on cash and cash equivalents 0
Net increase (decrease) in cash and cash equivalents 800000
Cash and cash equivalents cash flow statement at beginning of period 167500000
Cash and cash equivalents cash flow statement at end of period 168300000





Details of Impact of Audit Qualification
Whether results are audited or unaudited Audited
Declaration of unmodified opinion or statement on impact of audit qualification Declaration of unmodified opinion
Auditor's opinion
Declaration pursuant to Regulation 33 (3) (d) of SEBI (LODR) Regulation, 2015: The company declares that its Statutory Auditor/s have issued an Audit Report with unmodified opinion for the period on Standalone results Yes
Sr No. Audit firm's name Whether the firm holds a valid peer review certificate issued by Peer Review Board of ICAI Certificate valid upto
1 K N Prabhashankar & Co. Yes 30-Nov-2027