| 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 | 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 | 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 |
| 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 | Consolidated | Consolidated |
| 1 | Income | ||
| Revenue from operations | |||
| (i) | Interest Income | 280.00 | 891.00 |
| (ii) | Dividend Income | 0.00 | 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 | 181.00 | 636.00 |
| (vi) | Net gain on derecognition of financial instruments under amortised cost category | 0.00 | 0.00 |
| (vii) | Sale of products (including Excise Duty) | 1,61,932.00 | 5,07,531.00 |
| (viii) | Sale of services | 0.00 | 0.00 |
| (ix) | Other revenue from operations | ||
| Total other revenue from operations | |||
| Total Revenue From Operations | 1,62,393.00 | 5,11,133.00 | |
| Other income | 790.00 | 2,695.00 | |
| Total income | 1,63,183.00 | 5,13,828.00 | |
| 2 | Expenses | ||
| Cost of materials consumed | 89,365.00 | 2,88,424.00 | |
| Purchases of stock-in-trade | 1,880.00 | 1,880.00 | |
| Changes in inventories of finished goods, work-in-progress and stock-in-trade | (1,666.00) | (4,374.00) | |
| Employee benefit expense | 9,779.00 | 28,751.00 | |
| Finance costs | 2,903.00 | 9,602.00 | |
| Depreciation, depletion and amortisation expense | 6,849.00 | 20,145.00 | |
| 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 | 44,635.00 | 1,32,850.00 |
| Total other expenses | 44,635.00 | 1,32,850.00 | |
| Total expenses | 1,53,745.00 | 4,77,278.00 | |
| 3 | Total profit before exceptional items and tax | 9,438.00 | 36,550.00 |
| 4 | Exceptional items | (1,944.00) | (1,319.00) |
| 5 | Total profit before tax | 7,494.00 | 35,231.00 |
| 7 | Tax expense | ||
| 8 | Current tax | 2,492.00 | 9,821.00 |
| 9 | Deferred tax | 77.00 | 1,167.00 |
| 10 | Total tax expenses | 2,569.00 | 10,988.00 |
| 11 | Net Profit Loss for the period from continuing operations | 4,925.00 | 24,243.00 |
| 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 | 4,945.00 | 24,342.00 |
| 16 | Other comprehensive income net of taxes | (38,723.00) | 11,813.00 |
| 17 | Total Comprehensive Income for the period | (33,778.00) | 36,155.00 |
| 18 | Total profit or loss, attributable to | ||
| Profit or loss, attributable to owners of parent | 2,034.00 | 11,582.00 | |
| Total profit or loss, attributable to non-controlling interests | 2,911.00 | 12,760.00 | |
| 19 | Total Comprehensive income for the period attributable to | ||
| Comprehensive income for the period attributable to owners of parent | (36,828.00) | 23,215.00 | |
| Total comprehensive income for the period attributable to owners of parent non-controlling interests | 3,050.00 | 12,940.00 | |
| 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 | 19.17 | 109.94 | |
| Diluted earnings per share from continuing operations | 19.02 | 109.18 | |
| 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 | 19.36 | 110.89 | |
| Diluted earnings per share | 19.21 | 110.12 | |
| 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 and its subsidiaries (Companies) have 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 Companies have 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.19.44 Crore primarily arises due to change in wage definition The Companies continue 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. During the quarter ended 30th June 2025, prospects of the subsidiary of Kirloskar Ferrous Industries Limited , 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 was reclassified to the statement of profit & loss account of Rs. 2.01 crores and gain of Rs. 0.50 crores arising on account of loss of control was recognised. On 01st September 2025, pursuant to the certificate of deregistration, the name of ‘ISMT Enterprises SA’ has been deleted from the Luxembourg Trade Registry. 4. 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. 5. During the previous 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. 3.74 Cr is shown as income. 6. The Company does not have significant influence on Kirloskar Brothers Limited (KBL) as it does not participate in the management and / or financial decisions of KBL. As such KBL is not an Associate Company of the Company under the IND AS 24 and as such its financials are not included in the Consolidated Financial Statements of the Company. 7. 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 | Consolidated | Consolidated | |
| 1 | Segment Revenue (Income) | ||
| (net sale/income from each segment should be disclosed) | |||
| 1 | Investments (Securities & Properties) | 1,489.00 | 8,462.00 |
| 2 | Real Estate (Refer Note 2 below) | 230.00 | 660.00 |
| 3 | Iron Casting (Refer Note 3 below) | 1,06,970.00 | 3,19,276.00 |
| 4 | Tube (Refer Note 3 below) | 49,405.00 | 1,71,171.00 |
| 5 | Steel (Refer Note 3 below) | 44,089.00 | 1,27,654.00 |
| 6 | Unallocable | 512.00 | 1,800.00 |
| 7 | Held for Sale (Discountining operation) (Refer Note 1 below) | 68.00 | 286.00 |
| 8 | Held for Sale (Refer Note 4 below) | 0.00 | 0.00 |
| Total Segment Revenue | 2,02,763.00 | 6,29,309.00 | |
| Less: Inter segment revenue | 39,512.00 | 1,15,195.00 | |
| Revenue from operations | 1,63,251.00 | 5,14,114.00 | |
| 2 | Segment Result | ||
| Profit (+) / Loss (-) before tax and interest from each segment | |||
| 1 | Investments (Securities & Properties) | 157.00 | 2,963.00 |
| 2 | Real Estate (Refer Note 2 below) | (219.00) | (580.00) |
| 3 | Iron Casting (Refer Note 3 below) | 7,108.00 | 24,833.00 |
| 4 | Tube (Refer Note 3 below) | 3,432.00 | 14,389.00 |
| 5 | Steel (Refer Note 3 below) | 1,673.00 | 4,537.00 |
| 6 | Unallocable | 190.00 | 10.00 |
| 7 | Held for Sale (Discountining operation) (Refer Note 1 below) | 0.00 | 0.00 |
| 8 | Held for Sale (Refer Note 4 below) | 0.00 | 0.00 |
| Total Profit before tax | 12,341.00 | 46,152.00 | |
| i. Finance cost | 2,903.00 | 9,602.00 | |
| ii. Other Unallocable Expenditure net off Unallocable income | 0.00 | 0.00 | |
| Profit before tax | 9,438.00 | 36,550.00 | |
| 3 | (Segment Asset - Segment Liabilities) | ||
| Segment Asset | |||
| 1 | Investments (Securities & Properties) | 4,91,928.00 | 4,91,928.00 |
| 2 | Real Estate (Refer Note 2 below) | 48,767.00 | 48,767.00 |
| 3 | Iron Casting (Refer Note 3 below) | 3,70,993.00 | 3,70,993.00 |
| 4 | Tube (Refer Note 3 below) | 1,42,947.00 | 1,42,947.00 |
| 5 | Steel (Refer Note 3 below) | 1,30,042.00 | 1,30,042.00 |
| 6 | Unallocable | 4,586.00 | 4,586.00 |
| 7 | Held for Sale (Discountining operation) (Refer Note 1 below) | 314.00 | 314.00 |
| 8 | Held for Sale (Refer Note 4 below) | 2,342.00 | 2,342.00 |
| Total Segment Asset | 11,91,919.00 | 11,91,919.00 | |
| Un-allocable Assets | 0.00 | 0.00 | |
| Net Segment Asset | 11,91,919.00 | 11,91,919.00 | |
| 4 | Segment Liabilities | ||
| Segment Liabilities | |||
| 1 | Investments (Securities & Properties) | 1,421.00 | 1,421.00 |
| 2 | Real Estate (Refer Note 2 below) | 5,099.00 | 5,099.00 |
| 3 | Iron Casting (Refer Note 3 below) | 2,15,422.00 | 2,15,422.00 |
| 4 | Tube (Refer Note 3 below) | 16,627.00 | 16,627.00 |
| 5 | Steel (Refer Note 3 below) | 17,164.00 | 17,164.00 |
| 6 | Unallocable | 87,496.00 | 87,496.00 |
| 7 | Held for Sale (Discountining operation) (Refer Note 1 below) | 338.00 | 338.00 |
| 8 | Held for Sale (Refer Note 4 below) | 2.00 | 2.00 |
| Total Segment Liabilities | 3,43,569.00 | 3,43,569.00 | |
| Un-allocable Liabilities | 0.00 | 0.00 | |
| Net Segment Liabilities | 3,43,569.00 | 3,43,569.00 | |
| 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 | 01-10-2025 | 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 | 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 | 8100000 | 44600000 |
| 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 | 645100000 | -206100000 |
| 4 | Foreign Currency Translation Differences | 0 | -20200000 |
| Total Amount of items that will not be reclassified to profit and loss | -3872300000 | 1181300000 | |
| 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 | (38,723.00) | 11,813.00 |