| Scrip code | 500243 |
|---|---|
| NSE Symbol | KIRLOSIND |
| MSEI Symbol | NOTLISTED |
| ISIN | INE250A01039 |
| Name of company | Kirloskar Industries Ltd |
| 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 | 13-02-2026 |
| Date on which prior intimation of the meeting for considering financial results was informed to the exchange | 04-02-2026 |
| Description of presentation currency | INR |
| Level of rounding used in financial results | Lakhs |
| Reporting Type | Quarterly |
| Reporting Quarter | Third 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 | Unaudited |
| Segment Reporting | Multi segment |
| Description of single segment | |
| Start date and time of board meeting | 13-02-2026 11:30:00 |
| End date and time of board meeting | 13-02-2026 13:10:00 |
| 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 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 |
| N/A | |
| 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 | 01-10-2025 | 01-04-2025 |
| B | Date of end of reporting period | 31-12-2025 | 31-12-2025 |
| C | Whether results are audited or unaudited | Unaudited | Unaudited |
| D | Nature of report standalone or consolidated | Standalone | Standalone |
| 1 | Income | ||
| Revenue from operations | |||
| (i) | Interest Income | 825.00 | 2,367.00 |
| (ii) | Dividend Income | 0.00 | 3,969.00 |
| (iii) | Rental Income | 0.00 | 0.00 |
| (iv) | Fees and commission Income | 0.00 | 0.00 |
| (v) | Net gain on fair value changes | 173.00 | 626.00 |
| (vi) | Net gain on derecognition of financial instruments under amortised cost category | 0.00 | 0.00 |
| (vii) | Sale of products (including Excise Duty) | 0.00 | 0.00 |
| (viii) | Sale of services | 0.00 | 0.00 |
| (ix) | Other revenue from operations | ||
| Total other revenue from operations | |||
| Total Revenue From Operations | 998.00 | 6,962.00 | |
| Other income | 491.00 | 1,500.00 | |
| Total income | 1,489.00 | 8,462.00 | |
| 2 | Expenses | ||
| Cost of materials consumed | 0.00 | 0.00 | |
| Purchases of stock-in-trade | 0.00 | 0.00 | |
| Changes in inventories of finished goods, work-in-progress and stock-in-trade | 0.00 | 0.00 | |
| Employee benefit expense | 206.00 | 556.00 | |
| Finance costs | 22.00 | 69.00 | |
| Depreciation, depletion and amortisation expense | 61.00 | 185.00 | |
| 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 | 337.00 | 929.00 |
| Total other expenses | 337.00 | 929.00 | |
| Total expenses | 626.00 | 1,739.00 | |
| 3 | Total profit before exceptional items and tax | 863.00 | 6,723.00 |
| 4 | Exceptional items | (96.00) | 229.00 |
| 5 | Total profit before tax | 767.00 | 6,952.00 |
| 7 | Tax expense | ||
| 8 | Current tax | 190.00 | 1,681.00 |
| 9 | Deferred tax | (24.00) | 0.00 |
| 10 | Total tax expenses | 166.00 | 1,681.00 |
| 11 | Net Profit Loss for the period from continuing operations | 601.00 | 5,271.00 |
| 12 | Profit (loss) from discontinued operations before tax | 18.00 | 134.00 |
| 13 | Tax expense of discontinued operations | (2.00) | 35.00 |
| 17 | Net profit (loss) from discontinued operation after tax | 20.00 | 99.00 |
| 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 | 621.00 | 5,370.00 |
| 16 | Other comprehensive income net of taxes | (38,780.00) | 11,674.00 |
| 17 | Total Comprehensive Income for the period | (38,159.00) | 17,044.00 |
| 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 | 1,051.00 | 1,051.00 | |
| 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 | 5.72 | 50.46 | |
| Diluted earnings per share from continuing operations | 5.7 | 50.29 | |
| ii | Earnings per equity share for discontinued operations | ||
| Basic earnings per share from discontinued operations | 0.19 | 0.95 | |
| Diluted earnings per share from discontinued operations | 0.19 | 0.94 | |
| ii | Earnings per equity share | ||
| Basic earnings per share | 5.91 | 51.41 | |
| Diluted earnings per share | 5.89 | 51.23 | |
| 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) | |
| 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 13 February 2026 and limited review of the same has been carried out by the Statutory Auditors of the Company. 2. On November 21, 2025, the Government of India notified the four Labour Codes - the Code on Wages, 2019, the Industrial Relations Code, 2020, the Code on Social Security, 2020, and the Occupational Safety, Health and Working Conditions Code, 2020 - consolidating 29 existing labour laws The Ministry of Labour & Employment published draft Central Rules and FAQs to enable assessment of the financial impact due to changes in regulations. The Company has assessed and estimated the incremental impact of these changes on the basis of information available, consistent with the guidance provided by the Institute of Chartered Accountants of India Considering the materiality and non-recurring nature of this impact, the Company has presented such incremental impact as Statutory impact of new Labour Codes under Exceptional Items in the statement of profit and loss for the period ended December 31, 2025. The incremental impact on employee benefits of Rs.0.96 Crore primarily arises due to change in wage definition The Company continues to monitor the finalisation of Central / State Rules and clarifications from the Government on other aspects of the Labour Code and impact of these if any, will be evaluated and accounted for in accordance with applicable accounting standards in the period in which they are notified 3. 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. 4. Consequent to allotment of 9,443 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 10,50,93,720/- comprising of 1,05,09,372 shares of Rs 10/- each. 5. During the previous quarter, the reversal of ESAR charge for unvested options on account of seperation of employee has resulted in exceptional gain and accordingly Exceptional Item of Rs. 3.25 Cr is shown as income. 6. Previous year’s / period’s figures have been reclassified wherever necessary to conform with the classification of the current period. |
|---|
| 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 | 01-10-2025 | 01-04-2025 |
| B | Date of end of reporting period | 31-12-2025 | 31-12-2025 |
| Whether results 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 | Windpower generation | 0.00 | 0.00 |
| 2 | Investments (Securities & Properties) | 1,489.00 | 8,462.00 |
| 3 | Unallocable | 0.00 | 0.00 |
| 4 | Held for sale (Discountining operation) | 68.00 | 286.00 |
| 5 | Held for sale | 0.00 | 0.00 |
| Total Segment Revenue | 1,557.00 | 8,748.00 | |
| Less: Inter segment revenue | 0.00 | 0.00 | |
| Revenue from operations | 1,557.00 | 8,748.00 | |
| 2 | Segment Result | ||
| Profit (+) / Loss (-) before tax and interest from each segment | |||
| 1 | Windpower generation | 0.00 | 0.00 |
| 2 | Investments (Securities & Properties) | 902.00 | 6,901.00 |
| 3 | Unallocable | 0.00 | 0.00 |
| 4 | Held for sale (Discountining operation) | 0.00 | 0.00 |
| 5 | Held for sale | 0.00 | 0.00 |
| Total Profit before tax | 902.00 | 6,901.00 | |
| i. Finance cost | 22.00 | 69.00 | |
| ii. Other Unallocable Expenditure net off Unallocable income | 17.00 | 109.00 | |
| Profit before tax | 863.00 | 6,723.00 | |
| 3 | (Segment Asset - Segment Liabilities) | ||
| Segment Asset | |||
| 1 | Windpower generation | 0.00 | 0.00 |
| 2 | Investments (Securities & Properties) | 5,77,134.00 | 5,77,134.00 |
| 3 | Unallocable | 1,900.00 | 1,900.00 |
| 4 | Held for sale (Discountining operation) | 314.00 | 314.00 |
| 5 | Held for sale | 2,342.00 | 2,342.00 |
| Total Segment Asset | 5,81,690.00 | 5,81,690.00 | |
| Un-allocable Assets | 0.00 | 0.00 | |
| Net Segment Asset | 5,81,690.00 | 5,81,690.00 | |
| 4 | Segment Liabilities | ||
| Segment Liabilities | |||
| 1 | Windpower generation | 0.00 | 0.00 |
| 2 | Investments (Securities & Properties) | 1,616.00 | 1,616.00 |
| 3 | Unallocable | 53,429.00 | 53,429.00 |
| 4 | Held for sale (Discountining operation) | 500.00 | 500.00 |
| 5 | Held for sale | 2.00 | 2.00 |
| Total Segment Liabilities | 55,547.00 | 55,547.00 | |
| Un-allocable Liabilities | 0.00 | 0.00 | |
| Net Segment Liabilities | 55,547.00 | 55,547.00 | |
| Disclosure of notes on segments | Textual Information(1) | ||
| Textual Information(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. |
|---|
| 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 | 01-10-2025 | 01-04-2025 |
| B | Date of end of reporting period | 31-12-2025 | 31-12-2025 |
| 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 | 500000 | -900000 |
| 2 | Gain/(loss) on fair valuation of quoted investments in equity shares | -4525500000 | 1363000000 |
| 3 | Income tax (expenses) /reversal relating to items that will not be reclassified to profit or loss | 647000000 | -194700000 |
| Total Amount of items that will not be reclassified to profit and loss | -3878000000 | 1167400000 | |
| 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 | 0.00 |
| 5 | Total Other comprehensive income | (38,780.00) | 11,674.00 |