| Scrip code | 500243 |
|---|---|
| NSE Symbol | KIRLOSIND |
| MSEI Symbol | NA |
| ISIN | INE250A01039 |
| Name of company | KIRLOSKAR INDUSTRIES LIMITED |
| Type of company | Main Board |
| Class of security | Equity |
| Date of start of financial year | 01-04-2025 |
| Date of end of financial year | 31-03-2026 |
| Date of board meeting when results were approved | 14-11-2025 |
| Date on which prior intimation of the meeting for considering financial results was informed to the exchange | 04-11-2025 |
| Description of presentation currency | INR |
| Level of rounding used in financial results | Lakhs |
| Reporting Type | Quarterly |
| Reporting Quarter | Second quarter |
| Nature of report standalone or consolidated | Consolidated |
| 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 | Unaudited |
| Segment Reporting | Multi segment |
| Description of single segment | |
| Start date and time of board meeting | 14-11-2025 10:30:00 |
| End date and time of board meeting | 14-11-2025 13:45:00 |
| 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 | Not applicable |
| 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 | 01-07-2025 | 01-04-2025 |
| B | Date of end of reporting period | 30-09-2025 | 30-09-2025 |
| C | Whether results are audited or unaudited | Unaudited | Unaudited |
| D | Nature of report standalone or consolidated | Consolidated | Consolidated |
| 1 | Income | ||
| Revenue from operations | |||
| (i) | Interest Income | 276.00 | 611.00 |
| (ii) | Dividend Income | 2,075.00 | 2,075.00 |
| (iii) | Rental Income | 0.00 | 0.00 |
| (iv) | Fees and commission Income | 0.00 | 0.00 |
| (v) | Net gain on fair value changes | 182.00 | 455.00 |
| (vi) | Net gain on derecognition of financial instruments under amortised cost category | 0.00 | 0.00 |
| (vii) | Sale of products (including Excise Duty) | 1,75,659.00 | 3,45,599.00 |
| (viii) | Sale of services | 0.00 | 0.00 |
| (ix) | Other revenue from operations | ||
| Total other revenue from operations | |||
| Total Revenue From Operations | 1,78,192.00 | 3,48,740.00 | |
| Other income | 812.00 | 1,905.00 | |
| Total income | 1,79,004.00 | 3,50,645.00 | |
| 2 | Expenses | ||
| Cost of materials consumed | 1,02,863.00 | 1,99,059.00 | |
| Purchases of stock-in-trade | 0.00 | 0.00 | |
| Changes in inventories of finished goods, work-in-progress and stock-in-trade | (5,941.00) | (2,708.00) | |
| Employee benefit expense | 9,960.00 | 18,972.00 | |
| Finance costs | 3,280.00 | 6,699.00 | |
| Depreciation, depletion and amortisation expense | 6,770.00 | 13,296.00 | |
| Fees and commission expense | 0.00 | 0.00 | |
| Net loss on fair value changes | 0.00 | 0.00 | |
| Net loss on derecognition of financial instruments under amortised cost category | 0.00 | 0.00 | |
| Impairment on financial instruments | 0.00 | 0.00 | |
| (f) | Other expenses | ||
| 1 | Other expenses | 47,968.00 | 88,215.00 |
| Total other expenses | 47,968.00 | 88,215.00 | |
| Total expenses | 1,64,900.00 | 3,23,533.00 | |
| 3 | Total profit before exceptional items and tax | 14,104.00 | 27,112.00 |
| 4 | Exceptional items | 374.00 | 625.00 |
| 5 | Total profit before tax | 14,478.00 | 27,737.00 |
| 7 | Tax expense | ||
| 8 | Current tax | 4,170.00 | 7,329.00 |
| 9 | Deferred tax | 527.00 | 1,090.00 |
| 10 | Total tax expenses | 4,697.00 | 8,419.00 |
| 11 | Net Profit Loss for the period from continuing operations | 9,781.00 | 19,318.00 |
| 12 | Profit (loss) from discontinued operations before tax | 99.00 | 116.00 |
| 13 | Tax expense of discontinued operations | 31.00 | 37.00 |
| 17 | Net profit (loss) from discontinued operation after tax | 68.00 | 79.00 |
| 14 | Share of profit (loss) of associates and joint ventures accounted for using equity method | 0.00 | 0.00 |
| 15 | Total profit (loss) for period | 9,849.00 | 19,397.00 |
| 16 | Other comprehensive income net of taxes | (76,746.00) | 50,536.00 |
| 17 | Total Comprehensive Income for the period | (66,897.00) | 69,933.00 |
| 18 | Total profit or loss, attributable to | ||
| Profit or loss, attributable to owners of parent | 5,163.00 | 9,548.00 | |
| Total profit or loss, attributable to non-controlling interests | 4,686.00 | 9,849.00 | |
| 19 | Total Comprehensive income for the period attributable to | ||
| Comprehensive income for the period attributable to owners of parent | (76,665.00) | 50,495.00 | |
| Total comprehensive income for the period attributable to owners of parent non-controlling interests | (81.00) | 41.00 | |
| 20 | Details of equity share capital | ||
| Paid-up equity share capital | 1,050.00 | 1,050.00 | |
| 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 | 48.9 | 90.91 | |
| Diluted earnings per share from continuing operations | 48.51 | 90.13 | |
| ii | Earnings per equity share for discontinued operations | ||
| Basic earnings per share from discontinued operations | 0.65 | 0.75 | |
| Diluted earnings per share from discontinued operations | 0.65 | 0.75 | |
| ii | Earnings per equity share | ||
| Basic earnings per share | 49.55 | 91.66 | |
| Diluted earnings per share | 49.16 | 90.88 | |
| 23 | Debt equity ratio | 0.00 | 0.00 |
| 24 | Debt service coverage ratio | 0.00 | 0.00 |
| 25 | Interest service coverage ratio | 0.00 | 0.00 |
| 26 | Disclosure of notes on financial results | Textual Information(1) | |
| 23 | Debt equity ratio | |
|---|---|---|
| 24 | Debt service coverage ratio | |
| 25 | Interest service coverage ratio |
| Textual Information(1) | 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 14 November 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 applicable recognized accounting practices and policies. 3. Exceptional Items- During the quarter, prospects of the step-down subsidiary, ISMT Enterprises SA Luxemburg., was evaluated and it was decided to liquidate the company. Consequently, voluntary liquidation was initiated during the quarter ended 30 June 2025. Considering this, the credit balance in Foreign currency translation reserve is reclassified to statement of profit & loss account of Rs. 2.01 crores and gain of Rs. 0.50 crores arising on account of loss of control is also recognized. On 1st September 2025, the name of 'ISMT Enterprises SA has been deleted from the Luxemburg Trade Registry and pursuant to the Certificate of Deregistration' 4. Exceptional Items- During the quarter, the reversal of ESAR charge for unvested options on account of separation of employee has resulted in exceptional gain and accordingly Exceptional Item of Rs. 3.25 Cr is shown as income. 5. The- comparative figures have been regrouped and reclassified to meet the current quarter's/ year's classification. |
|---|
| Particulars | Year ended (dd-mm-yyyy) | |
|---|---|---|
| A | Date of start of reporting period | 01-04-2025 |
| B | Date of end of reporting period | 30-09-2025 |
| C | Whether results are audited or unaudited | Unaudited |
| D | Nature of report standalone or consolidated | Consolidated |
| Statement of cash flows | ||
| Cash flows from used in operating activities | ||
| Profit before tax | 27,737.00 | |
| Adjustments for reconcile profit (loss) | ||
| Adjustments for finance costs | 6,718.00 | |
| Adjustments for decrease (increase) in inventories | 8,223.00 | |
| Adjustments for decrease (increase) in trade receivables, current | (15,792.00) | |
| Adjustments for decrease (increase) in trade receivables, non-current | 0.00 | |
| Adjustments for decrease (increase) in other current assets | 0.00 | |
| Adjustments for decrease (increase) in other non-current assets | 0.00 | |
| Adjustments for other financial assets, non-current | (4,544.00) | |
| Adjustments for other financial assets, current | (218.00) | |
| Adjustments for other bank balances | (1,144.00) | |
| Adjustments for increase (decrease) in trade payables, current | (7,805.00) | |
| Adjustments for increase (decrease) in trade payables, non-current | 0.00 | |
| Adjustments for increase (decrease) in other current liabilities | 0.00 | |
| Adjustments for increase (decrease) in other non-current liabilities | 0.00 | |
| Adjustments for depreciation and amortisation expense | 13,298.00 | |
| Adjustments for impairment loss reversal of impairment loss recognised in profit or loss | 0.00 | |
| Adjustments for provisions, current | (34.00) | |
| Adjustments for provisions, non-current | 0.00 | |
| Adjustments for other financial liabilities, current | 967.00 | |
| Adjustments for other financial liabilities, non-current | (17.00) | |
| Adjustments for unrealised foreign exchange losses gains | 442.00 | |
| Adjustments for dividend income | 2,075.00 | |
| Adjustments for interest income | 610.00 | |
| Adjustments for share-based payments | 162.00 | |
| Adjustments for fair value losses (gains) | 0.00 | |
| Adjustments for undistributed profits of associates | 0.00 | |
| Other adjustments for which cash effects are investing or financing cash flow | (2,465.00) | |
| Other adjustments to reconcile profit (loss) | 116.00 | |
| Other adjustments for non-cash items | 0.00 | |
| Share of profit and loss from partnership firm or association of persons or limited liability partnerships | 0.00 | |
| Total adjustments for reconcile profit (loss) | (4,778.00) | |
| Net cash flows from (used in) operations | 22,959.00 | |
| Dividends received | 0.00 | |
| Interest paid | 0.00 | |
| Interest received | 0.00 | |
| Income taxes paid (refund) | 1,353.00 | |
| Other inflows (outflows) of cash | 0.00 | |
| Net cash flows from (used in) operating activities | 21,606.00 | |
| Cash flows from used in investing activities | ||
| Cash flows from losing control of subsidiaries or other businesses | 0.00 | |
| Cash flows used in obtaining control of subsidiaries or other businesses | 0.00 | |
| Other cash receipts from sales of equity or debt instruments of other entities | 0.00 | |
| Other cash payments to acquire equity or debt instruments of other entities | 0.00 | |
| Other cash receipts from sales of interests in joint ventures | 0.00 | |
| Other cash payments to acquire interests in joint ventures | 0.00 | |
| Cash receipts from share of profits of partnership firm or association of persons or limited liability partnerships | 0.00 | |
| Cash payment for investment in partnership firm or association of persons or limited liability partnerships | 0.00 | |
| Proceeds from sales of property, plant and equipment | 192.00 | |
| Purchase of property, plant and equipment | 15,906.00 | |
| Proceeds from sales of investment property | 0.00 | |
| Purchase of investment property | 36.00 | |
| Proceeds from sales of intangible assets | 0.00 | |
| Purchase of intangible assets | 0.00 | |
| Proceeds from sales of intangible assets under development | 0.00 | |
| Purchase of intangible assets under development | 0.00 | |
| Proceeds from sales of goodwill | 0.00 | |
| Purchase of goodwill | 0.00 | |
| Proceeds from biological assets other than bearer plants | 0.00 | |
| Purchase of biological assets other than bearer plants | 0.00 | |
| Proceeds from government grants | 0.00 | |
| Proceeds from sales of other long-term assets | 3,205.00 | |
| Purchase of other long-term assets | 0.00 | |
| Cash advances and loans made to other parties | 0.00 | |
| Cash receipts from repayment of advances and loans made to other parties | 0.00 | |
| Cash payments for future contracts, forward contracts, option contracts and swap contracts | 0.00 | |
| Cash receipts from future contracts, forward contracts, option contracts and swap contracts | 0.00 | |
| Dividends received | 2,075.00 | |
| Interest received | 703.00 | |
| Income taxes paid (refund) | 0.00 | |
| Other inflows (outflows) of cash | (2,243.00) | |
| Net cash flows from (used in) investing activities | (12,010.00) | |
| Cash flows from used in financing activities | ||
| Proceeds from changes in ownership interests in subsidiaries | 0.00 | |
| Payments from changes in ownership interests in subsidiaries | 0.00 | |
| Proceeds from issuing shares | 214.00 | |
| Proceeds from issuing other equity instruments | 0.00 | |
| Payments to acquire or redeem entity's shares | 0.00 | |
| Payments of other equity instruments | 0.00 | |
| Proceeds from exercise of stock options | 0.00 | |
| Proceeds from issuing debentures notes bonds etc | 0.00 | |
| Proceeds from borrowings | 1,257.00 | |
| Repayments of borrowings | 0.00 | |
| Payments of lease liabilities | 110.00 | |
| Dividends paid | 3,576.00 | |
| Interest paid | 4,728.00 | |
| Income taxes paid (refund) | 0.00 | |
| Other inflows (outflows) of cash | (1,918.00) | |
| Net cash flows from (used in) financing activities | (8,861.00) | |
| Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes | 735.00 | |
| Effect of exchange rate changes on cash and cash equivalents | ||
| Effect of exchange rate changes on cash and cash equivalents | 0.00 | |
| Net increase (decrease) in cash and cash equivalents | 735.00 | |
| Cash and cash equivalents cash flow statement at beginning of period | 5,192.00 | |
| Cash and cash equivalents cash flow statement at end of period | 5,927.00 | |
| Particulars | Year ended (dd-mm-yyyy) | ||
|---|---|---|---|
| Date of start of reporting period | 01-04-2025 | ||
| Date of end of reporting period | 30-09-2025 | ||
| Whether results are audited or unaudited | Unaudited | ||
| Nature of report standalone or consolidated | Consolidated | ||
| Assets | |||
| 1 | Finanical Asset | ||
| Cash and cash equivalents | 5,927.00 | ||
| Bank Balance other than (a) above | 9,648.00 | ||
| Derivative financial instruments | 0.00 | ||
| Receivables | |||
| (I) Trade Receivables | 1,20,240.00 | ||
| (II) Other Receivables | 0.00 | ||
| Loans | 0.00 | ||
| Investments | 5,32,960.00 | ||
| Other Financial assets | 5,337.00 | ||
| Total Financial Assets | 6,74,112.00 | ||
| 2 | Non Financial Asset | ||
| Inventories | 1,04,449.00 | ||
| Current tax assets (Net) | 26.00 | ||
| Deferred tax Assets (Net) | 0.00 | ||
| Investment Property | 408.00 | ||
| Biological assets other than bearer plants | 0.00 | ||
| Property, Plant and Equipment | 3,56,960.00 | ||
| Capital work-in-progress | 64,058.00 | ||
| Intangible assets under development | 0.00 | ||
| Goodwill | 1.00 | ||
| Other Intangible assets | 2,656.00 | ||
| Other non-financial assets (to be specified) | 31,596.00 | ||
| Total Non Financial Assets | 5,60,154.00 | ||
| Total assets | 12,34,266.00 | ||
| Equity and liabilities | |||
| 1 | Equity | ||
| Equity attributable to owners of parent | |||
| Equity share capital | 1,050.00 | ||
| Other equity | 6,86,777.00 | ||
| Total equity attributable to owners of parent | 6,87,827.00 | ||
| Non controlling interest | 19406800000 | ||
| Total equity | 8,81,895.00 | ||
| 2 | Liabilities | ||
| 2.1 | Financial Liabilities | ||
| (a) | Derivative financial instruments | 0.00 | |
| (b) | Payables | ||
| (I)Trade Payables | |||
| (i) total outstanding dues of micro enterprises and small enterprises | 5,973.00 | ||
| (ii) total outstanding dues of creditors other than micro enterprises and small enterprises | 93,986.00 | ||
| II) Other Payables | |||
| (i) total outstanding dues of micro enterprises and small enterprises | 0.00 | ||
| (ii) total outstanding dues of creditors other than micro enterprises and small enterprises | 0.00 | ||
| (C ) | Debt Securities | 0.00 | |
| (d) | Borrowings (Other than Debt Securities) | 1,28,843.00 | |
| (e) | Deposits | 735.00 | |
| (f) | Subordinated Liabilities | 0.00 | |
| (g) | Other financial liabilities | 18,796.00 | |
| Total Financial Liabilities | 2,48,333.00 | ||
| 2.2 | Non-Financial Liabilities | ||
| (a) | Current tax liabilities (Net) | 5,198.00 | |
| (b) | Provisions | 5,170.00 | |
| (C ) | Deferred tax liabilities (Net) | 84,586.00 | |
| (d) | Other non-financial liabilities | 9,084.00 | |
| Total Non Financial Liabilities | 1,04,038.00 | ||
| Total liabilities | 3,52,371.00 | ||
| Total equity and liabilites | 12,34,266.00 | ||
| Disclosure of notes on assets and liabilities | Textual Information(1) | ||
| Textual Information(1) | The above results are reviewed and recommended by the Audit Committee and approved by the Board of Directors of the Company in their respective meetings held on 14 November 2025. |
|---|
| 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 | 01-07-2025 | 01-04-2025 |
| B | Date of end of reporting period | 30-09-2025 | 30-09-2025 |
| Whether results are audited or unaudited | Unaudited | Unaudited | |
| Nature of report standalone or consolidated | Consolidated | Consolidated | |
| 1 | Segment Revenue (Income) | ||
| (net sale/income from each segment should be disclosed) | |||
| 1 | Investments (Securities & Properties) | 5,482.00 | 6,973.00 |
| 2 | Real Estate (Refer Note 2 below) | 218.00 | 430.00 |
| 3 | Iron Casting (Refer Note 3 below) | 1,08,773.00 | 2,12,306.00 |
| 4 | Tube (Refer Note 3 below) | 62,187.00 | 1,21,766.00 |
| 5 | Steel (Refer Note 3 below) | 47,689.00 | 83,565.00 |
| 6 | Unallocable | 1,288.00 | 1,288.00 |
| 7 | Held for Sale (Discountining operation) (Refer Note 1 below) | 137.00 | 218.00 |
| 8 | Held for Sale (Refer Note 4 below) | 0.00 | 0.00 |
| Total Segment Revenue | 2,25,774.00 | 4,26,546.00 | |
| Less: Inter segment revenue | 46,633.00 | 75,683.00 | |
| Revenue from operations | 1,79,141.00 | 3,50,863.00 | |
| 2 | Segment Result | ||
| Profit (+) / Loss (-) before tax and interest from each segment | |||
| 1 | Investments (Securities & Properties) | 2,362.00 | 2,852.00 |
| 2 | Real Estate (Refer Note 2 below) | (193.00) | (317.00) |
| 3 | Iron Casting (Refer Note 3 below) | 7,645.00 | 17,725.00 |
| 4 | Tube (Refer Note 3 below) | 6,774.00 | 10,957.00 |
| 5 | Steel (Refer Note 3 below) | 897.00 | 2,864.00 |
| 6 | Unallocable | (101.00) | (19.00) |
| 7 | Held for Sale (Discountining operation) (Refer Note 1 below) | 99.00 | 116.00 |
| 8 | Held for Sale (Refer Note 4 below) | 0.00 | 0.00 |
| Total Profit before tax | 17,483.00 | 34,178.00 | |
| i. Finance cost | 3,280.00 | 6,699.00 | |
| ii. Other Unallocable Expenditure net off Unallocable income | 0.00 | 0.00 | |
| Profit before tax | 14,203.00 | 27,479.00 | |
| 3 | (Segment Asset - Segment Liabilities) | ||
| Segment Asset | |||
| 1 | Investments (Securities & Properties) | 5,42,493.00 | 5,42,493.00 |
| 2 | Real Estate (Refer Note 2 below) | 44,419.00 | 44,419.00 |
| 3 | Iron Casting (Refer Note 3 below) | 3,64,929.00 | 3,64,929.00 |
| 4 | Tube (Refer Note 3 below) | 1,52,633.00 | 1,52,633.00 |
| 5 | Steel (Refer Note 3 below) | 1,22,557.00 | 1,22,557.00 |
| 6 | Unallocable | 4,605.00 | 4,605.00 |
| 7 | Held for Sale (Discountining operation) (Refer Note 1 below) | 285.00 | 285.00 |
| 8 | Held for Sale (Refer Note 4 below) | 2,345.00 | 2,345.00 |
| Total Segment Asset | 12,34,266.00 | 12,34,266.00 | |
| Un-allocable Assets | 0.00 | 0.00 | |
| Net Segment Asset | 12,34,266.00 | 12,34,266.00 | |
| 4 | Segment Liabilities | ||
| Segment Liabilities | |||
| 1 | Investments (Securities & Properties) | 2,546.00 | 2,546.00 |
| 2 | Real Estate (Refer Note 2 below) | 4,255.00 | 4,255.00 |
| 3 | Iron Casting (Refer Note 3 below) | 2,09,467.00 | 2,09,467.00 |
| 4 | Tube (Refer Note 3 below) | 18,721.00 | 18,721.00 |
| 5 | Steel (Refer Note 3 below) | 18,836.00 | 18,836.00 |
| 6 | Unallocable | 97,960.00 | 97,960.00 |
| 7 | Held for Sale (Discountining operation) (Refer Note 1 below) | 336.00 | 336.00 |
| 8 | Held for Sale (Refer Note 4 below) | 250.00 | 250.00 |
| Total Segment Liabilities | 3,52,371.00 | 3,52,371.00 | |
| Un-allocable Liabilities | 0.00 | 0.00 | |
| Net Segment Liabilities | 3,52,371.00 | 3,52,371.00 | |
| Disclosure of notes on segments | Textual Information(1) | ||
| Textual Information(1) | 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. Assets for windpower generation are classified as Held for Sale. 2. Real Estate segment represents results of Wholly Owned Subsidiary Avante Spaces Limited. 3. Iron Casting, Tube and Steel segment represents consolidated results of Kirloskar Ferrous Industries Limited, the Subsidiary. 4. Property, Plant and Equipment at Cello Platina classified as Asset Held for Sale. |
|---|
| 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 | 01-07-2025 | 01-04-2025 |
| B | Date of end of reporting period | 30-09-2025 | 30-09-2025 |
| C | Whether results are audited or unaudited | Unaudited | Unaudited |
| 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 | Gain/(loss) on Remeasurements of defined benefit plan | -19800000 | 36500000 |
| 2 | Gain/(loss) on fair valuation of quoted investments in equity shares | -8937900000 | 5888500000 |
| 3 | Income tax (expenses) / reversal relating to items that will not be reclassified to profit or loss | 1283100000 | -851200000 |
| Total Amount of items that will not be reclassified to profit and loss | -7674600000 | 5073800000 | |
| 2 | Income tax relating to items that will not be reclassified to profit or loss | 0.00 | 0.00 |
| 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 | 0.00 | 202.00 |
| 5 | Total Other comprehensive income | (76,746.00) | 50,536.00 |