INTEGRATED FILING — NBFC



General information about company

Scrip code 500243
NSE Symbol KIRLOSIND
MSEI Symbol NOTLISTED
ISIN INE250A01039
Name of company Kirloskar Industries Limited
Type of company Main Board
Class of security Equity
Date of start of financial year 01-Apr-2025
Date of end of financial year 31-Mar-2026
Date of board meeting when results were approved 12-Aug-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 01-Aug-2025
Description of presentation currency INR (in Actuals)
Reporting Type Quarterly
Reporting Quarter First quarter
Nature of report standalone or consolidated Standalone
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 12-Aug-2025   10:00:00
End date and time of board meeting 12-Aug-2025   10:30:00
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
Whether the company has any related party?
Whether the company has entered into any Related Party transaction during the selected half year for which it wants to submit disclosure?
(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
(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.
(III) Whether the company is a high value debt listed entity according to regulation 15 (1A)?
(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?
Latest Date on which RPT policy is updated
Indicate Company website link for updated RPT policy of the Company
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
NA n


Financial Results — NBFC
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-Apr-2025 01-Apr-2025
B Date of end of reporting period 30-Jun-2025 30-Jun-2025
C Whether results are audited or unaudited Unaudited Unaudited
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
(i) Interest Income 74000000 74000000
(ii) Dividend Income 0 0
(iii) Rental Income 0 0
(iv) Fees and commission Income 0 0
(v) Net gain on fair value changes 27200000 27200000
(vi) Net gain on derecognition of financial instruments under amortised cost category 0 0
(vii) Sale of products (including Excise Duty) 0 0
(viii) Sale of services 0 0
(ix) Other revenue from operations
Total other revenue from operations
Total Revenue From Operations 101200000 101200000
Other income 47900000 47900000
Total income 149100000 149100000
2 Expenses
Cost of materials consumed 0 0
Purchases of stock-in-trade 0 0
Changes in inventories of finished goods, work-in-progress and stock-in-trade 0 0
Employee benefit expense 19300000 19300000
Finance costs 2200000 2200000
Depreciation, depletion and amortisation expense 5500000 5500000
Fees and commission expense 0 0
Net loss on fair value changes 0 0
Net loss on derecognition of financial instruments under amortised cost category 0 0
Impairment on financial instruments 0 0
(f) Other expenses
1 Other expenses 21400000
Total other expenses 21400000 21400000
Total expenses 48400000 48400000
3 Total profit before exceptional items and tax 100700000 100700000
4 Exceptional items 0 0
5 Total profit before tax 100700000 100700000
7 Tax expense
8 Current tax 17100000 17100000
9 Deferred tax 5300000 5300000
10 Total tax expenses 22400000 22400000
11 Net Profit Loss for the period from continuing operations 78300000 78300000
12 Profit (loss) from discontinued operations before tax 1700000 1700000
13 Tax expense of discontinued operations 600000 600000
17 Net profit (loss) from discontinued operation after tax 1100000 1100000
14 Share of profit (loss) of associates and joint ventures accounted for using equity method 0 0
15 Total profit (loss) for period 79400000 79400000
16 Other comprehensive income net of taxes 12706100000 12706100000
17 Total Comprehensive Income for the period 12785500000 12785500000
18 Total profit or loss, attributable to
Profit or loss, attributable to owners of parent
Total profit or loss, attributable to non-controlling interests
19 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
20 Details of equity share capital
Paid-up equity share capital 104200000 104200000
Face value of equity share capital 10 10
21 Reserves excluding revaluation reserve
22 Earnings per share
i Earnings per equity share for continuing operations
Basic earnings per share from continuing operations 7.52 7.52
Diluted earnings per share from continuing operations 7.42 7.42
ii Earnings per equity share for discontinued operations
Basic earnings per share from discontinued operations 0.11 0.11
Diluted earnings per share from discontinued operations 0.11 0.11
ii Earnings per equity share
Basic earnings per share 7.63 7.63
Diluted earnings per share 7.53 7.53
23 Debt equity ratio 0.0 0.0
24 Debt service coverage ratio 0.0 0.0
25 Interest service coverage ratio 0.0 0.0
26 Disclosure of notes on financial results Textual Information(1)


Remarks
23 Debt equity ratio
24 Debt service coverage ratio
25 Interest service coverage ratio


Text Block
Textual Information(1) Notes To Standalone Unaudited Financial Results for the quarter ended 30 June 2025. 1. The above results are reviewed and recommended by the Audit Committee and approved by the Board of Directors of the Company in their meetings held on 12 August 2025 and limited review of the same has been carried out by the Statutory Auditors of the Company. 2. This statement has been prepared in accordance with the Companies (Indian Accounting Standards) Rules, 2015 ('IND-AS') prescribed under Section 133 of the Companies Act, 2013 and other recognised accounting practices and policies to the extent applicable. 3. Consequent to allotment of 3,425 Equity shares of Rs. 10 each fully paid up pursuant to 'Kirloskar Industries Limited – Employees Stock Appreciation Rights Plan 2019’ (KIL ESARP 2019),' during the quarter, the Issued, Subscribed and Paid up Equity Share Capital of the company has increased to Rs. 10,41,64,700/- comprising of 1,04,16,470 shares of Rs. 10/- each. 4. The reversal of ESAR charge for unvested options of director on account of retirement/ superannuation of the director has resulted in exceptional gain and accordingly Exceptional Item of Rs. 6.10 Cr is shown as income in Q4 FY25 and for the year 24-25. 5. The figures of last quarter of previous year are the balancing figures between the audited figures in respect of full financial year and the published year to date figures up to third quarter of previous financial year. 6. Previous year’s / period’s figures have been reclassified wherever necessary to conform with the classification of the current period.




Format for Reporting Segment 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)
A Date of start of reporting period 01-Apr-2025 01-Apr-2025
B Date of end of reporting period 30-Jun-2025 30-Jun-2025
Whether accounts are audited or unaudited Unaudited Unaudited
Nature of report standalone or consolidated Standalone Standalone
1 Segment Revenue (Income)
(net sale/income from each segment should be disclosed)
1 Investments (Securities & Properties) 149100000
2 Unallocable 0
3 Held for Sale (Discountining operation) 8100000
4 Held for Sale 0
Total Segment Revenue 157200000 157200000
Less: Inter segment revenue 0
Revenue from operations 157200000 157200000
2 Segment Result
Profit (+) / Loss (-) before tax and interest from each segment
1 Investments (Securities & Properties) 109200000
2 Unallocable 0
3 Held for Sale (Discountining operation) 1700000
4 Held for Sale 0
Total Profit before tax 110900000 110900000
i. Finance cost 2300000
ii. Other Unallocable Expenditure net off Unallocable income 6200000 6200000
Profit before tax 102400000 102400000
3 (Segment Asset - Segment Liabilities)
Segment Asset
1 Investments (Securities & Properties) 70851000000 70851000000
2 Unallocable 0 0
3 Held for Sale (Discountining operation) 29100000 29100000
4 Held for Sale 233700000 233700000
Total Segment Asset 71113800000 71113800000
Un-allocable Assets 187400000 187400000
Net Segment Asset 71301200000 71301200000
4 Segment Liabilities
Segment Liabilities
1 Investments (Securities & Properties) 152300000 152300000
2 Unallocable 0 0
3 Held for Sale (Discountining operation) 49100000 49100000
4 Held for Sale 0 0
Total Segment Liabilities 201400000 201400000
Un-allocable Liabilities 7228300000 7228300000
Net Segment Liabilities 7429700000 7429700000
Disclosure of notes on segments Textual Information(1)


Text Block
Textual Information(1) Note - 1.Windpower generation business is subject to seasonal variations in winds, hence the results for the period are not necessarily comparable with the results of the previous periods' / full year's performance. 2.Investment property at Cello Platina classified as Asset held for sale


Other Comprehensive Income
Particulars 3 months/ 6 month ended (dd-mm-yyyy) Year to date figures for current period ended (dd-mm-yyyy)
A Date of start of reporting period 01-Apr-2025 01-Apr-2025
B Date of end of reporting period 30-Jun-2025 30-Jun-2025
C Whether results are audited or unaudited Unaudited Unaudited
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 Gain/(loss) on Remeasurements of defined benefit plan -200000 -200000
2 Gain/(loss) on fair valuation of quoted investments in equity shares 14826400000 14826400000
3 Income tax (expenses) /reversal relating to items that will not be reclassified to profit or loss -2120100000 -2120100000
Total Amount of items that will not be reclassified to profit and loss 12706100000 12706100000
2 Income tax relating to items that will not be reclassified to profit or loss 0 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 0 0
5 Total Other comprehensive income 12706100000 12706100000