| 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 | 01-04-2025 |
| Date of end of financial year | 31-03-2026 |
| Date of board meeting when results were approved | 19-05-2026 |
| Date on which prior intimation of the meeting for considering financial results was informed to the exchange | 08-05-2026 |
| Description of presentation currency | INR |
| Level of rounding used in financial results | Lakhs |
| Reporting Type | Quarterly |
| Reporting Quarter | Fourth quarter |
| Nature of report standalone or consolidated | Standalone |
| 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 | 19-05-2026 12:45:00 |
| End date and time of board meeting | 19-05-2026 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 | Declaration of unmodified opinion |
| Whether the company has any related party? | Yes |
| Whether the company has entered into any Related Party transaction during the selected half year for which it wants to submit disclosure? | Yes |
| (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 | NA |
| (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. | NA |
| (III) Whether the company is a high value debt listed entity according to regulation 15 (1A)? | No |
| (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? | Yes |
| Latest Date on which RPT policy is updated | 18-12-2025 |
| Indicate Company website link for updated RPT policy of the Company | https://www.kirloskarindustries.com/documents/779558/92938335-921d-7735-c000-80d9f8d1fe4b |
| 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 | 01-01-2026 | 01-04-2025 |
| B | Date of end of reporting period | 31-03-2026 | 31-03-2026 |
| C | Whether results are audited or unaudited | Audited | Audited |
| D | Nature of report standalone or consolidated | Standalone | Standalone |
| 1 | Income | ||
| Revenue from operations | |||
| (i) | Interest Income | 840.00 | 3,207.00 |
| (ii) | Dividend Income | 2,702.00 | 6,671.00 |
| (iii) | Rental Income | 0.00 | 0.00 |
| (iv) | Fees and commission Income | 0.00 | 0.00 |
| (v) | Net gain on fair value changes | 128.00 | 754.00 |
| (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 | 3,670.00 | 10,632.00 | |
| Other income | 568.00 | 2,068.00 | |
| Total income | 4,238.00 | 12,700.00 | |
| 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 | 915.00 | 1,471.00 | |
| Finance costs | 23.00 | 92.00 | |
| Depreciation, depletion and amortisation expense | 63.00 | 248.00 | |
| 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 | 411.00 | 1,340.00 |
| Total other expenses | 411.00 | 1,340.00 | |
| Total expenses | 1,412.00 | 3,151.00 | |
| 3 | Total profit before exceptional items and tax | 2,826.00 | 9,549.00 |
| 4 | Exceptional items | 33.00 | 262.00 |
| 5 | Total profit before tax | 2,859.00 | 9,811.00 |
| 7 | Tax expense | ||
| 8 | Current tax | 484.00 | 2,165.00 |
| 9 | Deferred tax | 23.00 | 23.00 |
| 10 | Total tax expenses | 507.00 | 2,188.00 |
| 11 | Net Profit Loss for the period from continuing operations | 2,352.00 | 7,623.00 |
| 12 | Profit (loss) from discontinued operations before tax | (27.00) | 107.00 |
| 13 | Tax expense of discontinued operations | (6.00) | 29.00 |
| 17 | Net profit (loss) from discontinued operation after tax | (21.00) | 78.00 |
| 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 | 2,331.00 | 7,701.00 |
| 16 | Other comprehensive income net of taxes | (37,461.00) | (25,787.00) |
| 17 | Total Comprehensive Income for the period | (35,130.00) | (18,086.00) |
| 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 | 4,89,977.00 | |
| 22 | Earnings per share | ||
| i | Earnings per equity share for continuing operations | ||
| Basic earnings per share from continuing operations | 22.37 | 72.86 | |
| Diluted earnings per share from continuing operations | 22.31 | 72.66 | |
| ii | Earnings per equity share for discontinued operations | ||
| Basic earnings per share from discontinued operations | -0.2 | 0.75 | |
| Diluted earnings per share from discontinued operations | -0.2 | 0.75 | |
| ii | Earnings per equity share | ||
| Basic earnings per share | 22.17 | 73.61 | |
| Diluted earnings per share | 22.11 | 73.41 | |
| 23 | Debt equity ratio | ||
| 24 | Debt service coverage ratio | ||
| 25 | Interest service coverage ratio | ||
| 26 | Disclosure of notes on financial results | ||
| 23 | Debt equity ratio | |
|---|---|---|
| 24 | Debt service coverage ratio | |
| 25 | Interest service coverage ratio |
| Particulars | Year ended (dd-mm-yyyy) | |
|---|---|---|
| A | Date of start of reporting period | 01-04-2025 |
| B | Date of end of reporting period | 31-03-2026 |
| C | Whether results are audited or unaudited | Audited |
| D | Nature of report standalone or consolidated | Standalone |
| Statement of cash flows | ||
| Cash flows from used in operating activities | ||
| Profit before tax | 9,811.00 | |
| Adjustments for reconcile profit (loss) | ||
| Adjustments for finance costs | 116.00 | |
| Adjustments for decrease (increase) in inventories | 1.00 | |
| Adjustments for decrease (increase) in trade receivables, current | 0.00 | |
| 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 | 42.00 | |
| Adjustments for other financial assets, current | 49.00 | |
| Adjustments for other bank balances | 0.00 | |
| Adjustments for increase (decrease) in trade payables, current | 0.00 | |
| 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 | 252.00 | |
| Adjustments for impairment loss reversal of impairment loss recognised in profit or loss | 0.00 | |
| Adjustments for provisions, current | 5.00 | |
| Adjustments for provisions, non-current | 0.00 | |
| Adjustments for other financial liabilities, current | 726.00 | |
| Adjustments for other financial liabilities, non-current | (54.00) | |
| Adjustments for unrealised foreign exchange losses gains | 0.00 | |
| Adjustments for dividend income | 6,671.00 | |
| Adjustments for interest income | 3,207.00 | |
| Adjustments for share-based payments | 23.00 | |
| Adjustments for fair value losses (gains) | (754.00) | |
| Adjustments for undistributed profits of associates | 0.00 | |
| Other adjustments for which cash effects are investing or financing cash flow | (1,938.00) | |
| Other adjustments to reconcile profit (loss) | 0.00 | |
| Other adjustments for non-cash items | (262.00) | |
| Share of profit and loss from partnership firm or association of persons or limited liability partnerships | 0.00 | |
| Total adjustments for reconcile profit (loss) | (11,672.00) | |
| Net cash flows from (used in) operations | (1,861.00) | |
| Dividends received | 0.00 | |
| Interest paid | 0.00 | |
| Interest received | 0.00 | |
| Income taxes paid (refund) | 2,366.00 | |
| Other inflows (outflows) of cash | 107.00 | |
| Net cash flows from (used in) operating activities | (4,120.00) | |
| 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 | 11.00 | |
| Purchase of property, plant and equipment | 124.00 | |
| Proceeds from sales of investment property | 0.00 | |
| Purchase of investment property | 61.00 | |
| 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 | (1,263.00) | |
| Purchase of other long-term assets | 5,725.00 | |
| 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 | 6,671.00 | |
| Interest received | 3,748.00 | |
| Income taxes paid (refund) | 0.00 | |
| Other inflows (outflows) of cash | 1,578.00 | |
| Net cash flows from (used in) investing activities | 4,835.00 | |
| 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 | 0.00 | |
| 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 | 10.00 | |
| Proceeds from issuing debentures notes bonds etc | 0.00 | |
| Proceeds from borrowings | 0.00 | |
| Repayments of borrowings | 0.00 | |
| Payments of lease liabilities | 156.00 | |
| Dividends paid | 1,354.00 | |
| Interest paid | 0.00 | |
| Income taxes paid (refund) | 0.00 | |
| Other inflows (outflows) of cash | 0.00 | |
| Net cash flows from (used in) financing activities | (1,500.00) | |
| Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes | (785.00) | |
| 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 | (785.00) | |
| Cash and cash equivalents cash flow statement at beginning of period | 906.00 | |
| Cash and cash equivalents cash flow statement at end of period | 121.00 | |
| Particulars | Year ended (dd-mm-yyyy) | ||
|---|---|---|---|
| Date of start of reporting period | 01-04-2025 | ||
| Date of end of reporting period | 31-03-2026 | ||
| Whether results are audited or unaudited | Audited | ||
| Nature of report standalone or consolidated | Standalone | ||
| Assets | |||
| 1 | Finanical Asset | ||
| Cash and cash equivalents | 121.00 | ||
| Bank Balance other than (a) above | 10,173.00 | ||
| Derivative financial instruments | 0.00 | ||
| Receivables | |||
| (I) Trade Receivables | 0.00 | ||
| (II) Other Receivables | 0.00 | ||
| Loans | 35,315.00 | ||
| Investments | 4,39,767.00 | ||
| Other Financial assets | |||
| 1 | Other Financial assets | 536.00 | |
| Total of Other Financial assets | 536.00 | ||
| Total Financial Assets | 4,85,912.00 | ||
| 2 | Non Financial Asset | ||
| Inventories | 0.00 | ||
| Current tax assets (Net) | 161.00 | ||
| Deferred tax Assets (Net) | 0.00 | ||
| Investment Property | 464.00 | ||
| Biological assets other than bearer plants | 0.00 | ||
| Property, Plant and Equipment | 676.00 | ||
| Capital work-in-progress | 0.00 | ||
| Intangible assets under development | 0.00 | ||
| Goodwill | 0.00 | ||
| Other Intangible assets | 1.00 | ||
| Other non-financial assets | |||
| 1 | Other non-financial assets | 1,594.00 | |
| 2 | Investment in subsidiaries | 49,154.00 | |
| 3 | Assets associated with Assets held for sale Discontinued Operation/ Non-current Assets Held For Sale | 2,606.00 | |
| Total of Other non-financial assets | 53,354.00 | ||
| Total Non Financial Assets | 54,656.00 | ||
| Total assets | 5,40,568.00 | ||
| Equity and liabilities | |||
| 1 | Equity | ||
| Equity attributable to owners of parent | |||
| Equity share capital | 1,051.00 | ||
| Other equity | 4,89,977.00 | ||
| Total equity attributable to owners of parent | 4,91,028.00 | ||
| Non controlling interest | |||
| Total equity | 4,91,028.00 | ||
| 2 | Liabilities | ||
| 2.1 | Financial Liabilities | ||
| (a) | Derivative financial instruments | 0.00 | |
| (b) | Payables | 0.00 | |
| (I)Trade 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 | ||
| 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) | 0.00 | |
| (e) | Deposits | 735.00 | |
| (f) | Subordinated Liabilities | 0.00 | |
| Other financial liabilities | |||
| 1 | Other financial liabilities | 1,496.00 | |
| Total of Other financial liabilities | 1,496.00 | ||
| Total Financial Liabilities | 2,231.00 | ||
| 2.2 | Non-Financial Liabilities | ||
| (a) | Current tax liabilities (Net) | 0.00 | |
| (b) | Provisions | 385.00 | |
| (C ) | Deferred tax liabilities (Net) | 46,277.00 | |
| Other non-financial liabilities | |||
| 1 | Other non-financial liabilities | 142.00 | |
| 2 | Liabilities associated with assets classified as held for sale- Discontinued Operation | 505.00 | |
| Total of Other non-financial liabilities | 647.00 | ||
| Total Non Financial Liabilities | 47,309.00 | ||
| Total liabilities | 49,540.00 | ||
| Total equity and liabilites | 5,40,568.00 | ||
| Disclosure of notes on assets and liabilities | Textual Information(1) | ||
| 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 19 May 2026. 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 96,327 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 year, 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. 4. The Board has recommended a final dividend of Rs.13 (i.e.130%) per equity share of Rs. 10/- each. 5. During the year ended March 31,2026 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. 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 year ended March 31, 2026. The incremental impact on employee benefits of Rs.0.63 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 Further, the Government of India has by a notification on 8th May 2026, notified the final rules under the New Labour Codes. Since the new labour codes and related rules are evolving and subject to further clarifications and implementation guidelines, the Company will continue to evaluate the implications thereof and the appropriate accounting impacts, if any, shall be accounted for as and when the same becomes reasonably measurable and ascertainable. 7. The financial figures of last quarter ended 31 March 2026 are the balancing figures between the audited financial figures in respect of the financial year ended 31 March 2026 and the published year to date figures upto 31 December 2025, which were subject to the Limited Review. 8. 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 | 01-01-2026 | 01-04-2025 |
| B | Date of end of reporting period | 31-03-2026 | 31-03-2026 |
| Whether results are audited or unaudited | Audited | Audited | |
| 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) | 4,238.00 | 12,700.00 |
| 3 | Unallocable | 0.00 | 0.00 |
| 4 | Held for sale (Discountining operation) | 46.00 | 332.00 |
| 5 | Held for sale | 0.00 | 0.00 |
| Total Segment Revenue | 4,284.00 | 13,032.00 | |
| Less: Inter segment revenue | 0.00 | 0.00 | |
| Revenue from operations | 4,284.00 | 13,032.00 | |
| 2 | Segment Result | ||
| Profit (+) / Loss (-) before tax and interest from each segment | |||
| 1 | Windpower generation | 0.00 | 0.00 |
| 2 | Investments (Securities & Properties) | 2,866.00 | 9,767.00 |
| 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 | 2,866.00 | 9,767.00 | |
| i. Finance cost | 23.00 | 92.00 | |
| ii. Other Unallocable Expenditure net off Unallocable income | 17.00 | 126.00 | |
| Profit before tax | 2,826.00 | 9,549.00 | |
| 3 | (Segment Asset - Segment Liabilities) | ||
| Segment Asset | |||
| 1 | Windpower generation | 0.00 | 0.00 |
| 2 | Investments (Securities & Properties) | 5,36,108.00 | 5,36,108.00 |
| 3 | Unallocable | 1,854.00 | 1,854.00 |
| 4 | Held for sale (Discountining operation) | 266.00 | 266.00 |
| 5 | Held for sale | 2,340.00 | 2,340.00 |
| Total Segment Asset | 5,40,568.00 | 5,40,568.00 | |
| Un-allocable Assets | 0.00 | 0.00 | |
| Net Segment Asset | 5,40,568.00 | 5,40,568.00 | |
| 4 | Segment Liabilities | ||
| Segment Liabilities | |||
| 1 | Windpower generation | 0.00 | 0.00 |
| 2 | Investments (Securities & Properties) | 2,529.00 | 2,529.00 |
| 3 | Unallocable | 46,506.00 | 46,506.00 |
| 4 | Held for sale (Discountining operation) | 505.00 | 505.00 |
| 5 | Held for sale | 0.00 | 0.00 |
| Total Segment Liabilities | 49,540.00 | 49,540.00 | |
| Un-allocable Liabilities | 0.00 | 0.00 | |
| Net Segment Liabilities | 49,540.00 | 49,540.00 | |
| 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 | 01-01-2026 | 01-04-2025 |
| B | Date of end of reporting period | 31-03-2026 | 31-03-2026 |
| C | Whether results are audited or unaudited | Audited | Audited |
| 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 | -400000 | -1300000 |
| 2 | Gain/(loss) on fair valuation of quoted investments in equity shares | -4370800000 | -3007800000 |
| 3 | Income tax (expenses) /reversal relating to items that will not be reclassified to profit or loss | 625100000 | 430400000 |
| Total Amount of items that will not be reclassified to profit and loss | -3746100000 | -2578700000 | |
| 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 | (37,461.00) | (25,787.00) |
| 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 | Kirtane & Pandit LLP | Yes | 31-12-2028 | ||
|---|---|---|---|---|---|
Format for Disclosure of Related Party Transactions (applicable only for half-yearly filings i.e., 2nd and 4th quarter) |
| Sr No. | Additional disclosure of related party transactions - applicable only in case the related party transaction relates to loans, inter-corporate deposits, advances or investments made or given by the listed entity/subsidiary. These details need to be disclosed only once, during the reporting period when such transaction was undertaken. | ||||||||||||||||||||||||
| Details of the party (listed entity /subsidiary) entering into the transaction | Details of the counterparty | Type of related party transaction | Details of other related party transaction | Value of the related party transaction as approved by the audit committee | Remarks on approval by audit committee | Value of the related party transaction ratified by the audit committee | Date of Audit Committee Meeting where the ratification was approved | Value of transaction during the reporting period | In case monies are due to either party as a result of the transaction | In case any financial indebtedness is incurred to make or give loans, inter-corporate deposits, advances or investments | Details of the loans, inter-corporate deposits, advances or investments | Notes | |||||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Name | PAN | Name | PAN | Relationship of the counterparty with the listed entity or its subsidiary | Opening balance | Closing balance | Nature of indebtedness (loan/ issuance of debt/ any other etc.) | Details of other indebtedness | Cost | Tenure | Nature (loan/ advance/ intercorporate deposit/ investment ) | Interest Rate (%) | Tenure | Secured/ unsecured | Purpose for which the funds will be utilised by the ultimate recipient of funds (endusage) | ||||||||||
| 1 | Kirloskar Industries Limited | Aditi Chirmule | Key Managerial Personnel | Remuneration | Not applicable | 145.00 | 0.00 | 0.00 | |||||||||||||||||
| 2 | Kirloskar Industries Limited | Aditi Chirmule | Key Managerial Personnel | Any other transaction | Accrued leave encashment and gratuity benefit | Not applicable | 47.00 | (256.00) | (302.00) | Textual Information(1) | |||||||||||||||
| 3 | Kirloskar Industries Limited | Akshay Sahni | Member of Promoter Group | Remuneration | Approved by the Audit Committee | 66.00 | 0.00 | 0.00 | Textual Information(2) | ||||||||||||||||
| 4 | Kirloskar Industries Limited | Akshay Sahni | Member of Promoter Group | Any other transaction | Accrued leave encashment and gratuity benefit | Approved by the Audit Committee | 1.00 | (10.00) | (9.00) | ||||||||||||||||
| 5 | Kirloskar Industries Limited | Anandh Baheti | Key Managerial Personnel | Remuneration | Not applicable | 22.00 | 0.00 | 0.00 | |||||||||||||||||
| 6 | Kirloskar Industries Limited | Anandh Baheti | Key Managerial Personnel | Any other transaction | Accrued leave encashment and gratuity benefit | Not applicable | 3.00 | (11.00) | 0.00 | ||||||||||||||||
| 7 | Kirloskar Industries Limited | Ashwini Mali | Key Managerial Personnel | Remuneration | Not applicable | 20.00 | 0.00 | 0.00 | |||||||||||||||||
| 8 | Kirloskar Industries Limited | Ashwini Mali | Key Managerial Personnel | Any other transaction | Accrued leave encashment and gratuity benefit | Not applicable | 12.00 | (16.00) | (28.00) | ||||||||||||||||
| 9 | Kirloskar Industries Limited | Ashwini Mali | Key Managerial Personnel | Any other transaction | Benefit on exercise of Employee Stock Option Rights (ESAR) | Not applicable | 129.00 | 0.00 | 0.00 | Textual Information(3) | |||||||||||||||
| 10 | Kirloskar Industries Limited | Atul Kirloskar | Member of Promoter Group | Any other transaction | Director Sitting Fees | Approved by the Audit Committee | 2.00 | 0.00 | 0.00 | Textual Information(4) | |||||||||||||||
| 11 | Kirloskar Industries Limited | Avante Spaces Limited | Wholly Owned Subsidiary | Investment | Approved by the Audit Committee | 0.00 | 8,413.00 | 8,413.00 | |||||||||||||||||
| 12 | Kirloskar Industries Limited | Avante Spaces Limited | Wholly Owned Subsidiary | Any other transaction | Investment in preference shares | Approved by the Audit Committee | 0.00 | 2,500.00 | 2,500.00 | ||||||||||||||||
| 13 | Kirloskar Industries Limited | Avante Spaces Limited | Wholly Owned Subsidiary | Any other transaction | Common Amenities & Facilities fees | Approved by the Audit Committee | 54.00 | 0.00 | 0.00 | ||||||||||||||||
| 14 | Kirloskar Industries Limited | Avante Spaces Limited | Wholly Owned Subsidiary | Any other transaction | Licensing fees paid | Approved by the Audit Committee | 27.00 | 0.00 | 0.00 | ||||||||||||||||
| 15 | Kirloskar Industries Limited | Avante Spaces Limited | Wholly Owned Subsidiary | Any other transaction | Reimbursement of expenses paid | Approved by the Audit Committee | 2.00 | 0.00 | 0.00 | ||||||||||||||||
| 16 | Kirloskar Industries Limited | Avante Spaces Limited | Wholly Owned Subsidiary | Any other transaction | Legal Documentation Charges | Approved by the Audit Committee | 0.00 | 0.00 | 0.00 | ||||||||||||||||
| 17 | Kirloskar Industries Limited | Avante Spaces Limited | Wholly Owned Subsidiary | Any other transaction | Reimbursement of expenses | Not applicable | 0.00 | 0.00 | 0.00 | ||||||||||||||||
| 18 | Kirloskar Industries Limited | Avante Spaces Limited | Wholly Owned Subsidiary | Any other transaction | Business Facilitation Services | Not applicable | 64.00 | 11.00 | 12.00 | ||||||||||||||||
| 19 | Kirloskar Industries Limited | Avante Spaces Limited | Wholly Owned Subsidiary | Loan | Approved by the Audit Committee | 0.00 | 31,395.00 | 35,315.00 | |||||||||||||||||
| 20 | Kirloskar Industries Limited | Avante Spaces Limited | Wholly Owned Subsidiary | Any other transaction | Loan given | Approved by the Audit Committee | 7,420.00 | 0.00 | 0.00 | ||||||||||||||||
| 21 | Kirloskar Industries Limited | Avante Spaces Limited | Wholly Owned Subsidiary | Any other transaction | Repayment of loan given | Approved by the Audit Committee | 3,500.00 | 0.00 | 0.00 | ||||||||||||||||
| 22 | Kirloskar Industries Limited | Avante Spaces Limited | Wholly Owned Subsidiary | Interest received | Approved by the Audit Committee | 1,384.00 | 0.00 | 0.00 | |||||||||||||||||
| 23 | Kirloskar Industries Limited | Avante Spaces Limited | Wholly Owned Subsidiary | Any other transaction | Finance income on investment in preference shares | Not applicable | 103.00 | 310.00 | 413.00 | ||||||||||||||||
| 24 | Kirloskar Industries Limited | Avante Spaces Limited | Wholly Owned Subsidiary | Any other transaction | ROU Asset | Not applicable | 0.00 | 7.00 | 8.00 | ||||||||||||||||
| 25 | Kirloskar Industries Limited | Avante Spaces Limited | Wholly Owned Subsidiary | Any other transaction | Interest unwinding on Security Deposits | Not applicable | 1.00 | 1.00 | 2.00 | Textual Information(5) | |||||||||||||||
| 26 | Kirloskar Industries Limited | Avante Spaces Limited | Wholly Owned Subsidiary | Any other transaction | Security Deposit Asset | Approved by the Audit Committee | 1.00 | 26.00 | 27.00 | ||||||||||||||||
| 27 | Kirloskar Industries Limited | Avante Spaces Limited | Wholly Owned Subsidiary | Any other transaction | Initial difference on fair valuation of security deposit transferred to ROU | Not applicable | 0.00 | (7.00) | (8.00) | ||||||||||||||||
| 28 | Kirloskar Industries Limited | Avante Spaces Limited | Wholly Owned Subsidiary | Any other transaction | Amortisation of ROU asset created on fair valuation of security deposit | Not applicable | 1.00 | (1.00) | (2.00) | ||||||||||||||||
| 29 | Kirloskar Industries Limited | Avante Spaces Limited | Wholly Owned Subsidiary | Any other transaction | Deemed Investment (Fair value of ESAR to employees of subsidiary) | Not applicable | 22.00 | 807.00 | 829.00 | ||||||||||||||||
| 30 | Kirloskar Industries Limited | Bharathan Gopalakrishnan | Key Managerial Personnel | Remuneration | Not applicable | 19.00 | 0.00 | 0.00 | |||||||||||||||||
| 31 | Kirloskar Industries Limited | Bharathan Gopalakrishnan | Key Managerial Personnel | Any other transaction | Accrued leave encashment and gratuity benefit | Not applicable | 2.00 | 0.00 | (2.00) | ||||||||||||||||
| 32 | Kirloskar Industries Limited | George Verghese | Key Managerial Personnel | Remuneration | Not applicable | 59.00 | 0.00 | 0.00 | |||||||||||||||||
| 33 | Kirloskar Industries Limited | George Verghese | Key Managerial Personnel | Any other transaction | Accrued leave encashment and gratuity benefit | Not applicable | 9.00 | (2.00) | (11.00) | ||||||||||||||||
| 34 | Kirloskar Industries Limited | Green Tek Systems (India) Private Limited | Promoter Group Company | Any other transaction | Licensing fees | Approved by the Audit Committee | 0.00 | 0.00 | 0.00 | ||||||||||||||||
| 35 | Kirloskar Industries Limited | Green Tek Systems (India) Private Limited | Promoter Group Company | Any other transaction | Reimbursement of expenses | Approved by the Audit Committee | 0.00 | 0.00 | 0.00 | ||||||||||||||||
| 36 | Kirloskar Industries Limited | Green Tek Systems (India) Private Limited | Promoter Group Company | Any other transaction | Security Deposit | Approved by the Audit Committee | 0.00 | 0.00 | 0.00 | ||||||||||||||||
| 37 | Kirloskar Industries Limited | Kirloskar Brothers Limited | Promoter Group Company | Investment | Approved by the Audit Committee | 0.00 | 28,171.00 | 28,171.00 | |||||||||||||||||
| 38 | Kirloskar Industries Limited | Kirloskar Brothers Limited | Promoter Group Company | Any other transaction | Fair valuation changes in investment - Decrease | Not applicable | 1,12,143.00 | 3,38,241.00 | 2,26,098.00 | Textual Information(6) | |||||||||||||||
| 39 | Kirloskar Industries Limited | Kirloskar Energen Private Limited | Promoter Group Company | Any other transaction | Licensing fees | Approved by the Audit Committee | 1.00 | 0.00 | 1.00 | ||||||||||||||||
| 40 | Kirloskar Industries Limited | Kirloskar Energen Private Limited | Promoter Group Company | Any other transaction | Security Deposit | Approved by the Audit Committee | 0.00 | (1.00) | (1.00) | ||||||||||||||||
| 41 | Kirloskar Industries Limited | Kirloskar Energen Private Limited | Promoter Group Company | Any other transaction | Reimbursement of expenses | Approved by the Audit Committee | 1.00 | 1.00 | 0.00 | ||||||||||||||||
| 42 | Kirloskar Industries Limited | Kirloskar Ferrous Industries Limited | Subsidiary | Investment | Approved by the Audit Committee | 0.00 | 37,412.00 | 37,412.00 | |||||||||||||||||
| 43 | Kirloskar Industries Limited | Kirloskar Ferrous Industries Limited | Subsidiary | Any other transaction | Business transfer agreement | Approved by the Audit Committee | 0.00 | (162.00) | (162.00) | ||||||||||||||||
| 44 | Kirloskar Industries Limited | Kirloskar Ferrous Industries Limited | Subsidiary | Sale of goods or services | Approved by the Audit Committee | 72.00 | 0.00 | 0.00 | |||||||||||||||||
| 45 | Kirloskar Industries Limited | Kirloskar Ferrous Industries Limited | Subsidiary | Any other transaction | Sale of goods or services - Unbilled amount | Approved by the Audit Committee | 34.00 | 0.00 | 34.00 | ||||||||||||||||
| 46 | Kirloskar Industries Limited | Kirloskar Integrated Technologies Private Limited | Promoter Group Company | Any other transaction | Licensing fees | Approved by the Audit Committee | 1.00 | 0.00 | 1.00 | ||||||||||||||||
| 47 | Kirloskar Industries Limited | Kirloskar Integrated Technologies Private Limited | Promoter Group Company | Any other transaction | Security Deposit | Approved by the Audit Committee | 0.00 | (1.00) | (1.00) | ||||||||||||||||
| 48 | Kirloskar Industries Limited | Kirloskar Integrated Technologies Private Limited | Promoter Group Company | Any other transaction | Reimbursement of expenses | Approved by the Audit Committee | 1.00 | 1.00 | 0.00 | ||||||||||||||||
| 49 | Kirloskar Industries Limited | Kirloskar Management Services Private Limited | Promoter Group Company | Investment | Approved by the Audit Committee | 0.00 | 18.00 | 18.00 | |||||||||||||||||
| 50 | Kirloskar Industries Limited | Kirloskar Management Services Private Limited | Promoter Group Company | Any other transaction | Fair valuation changes in investment | Not applicable | 0.00 | 16.00 | 16.00 | Textual Information(7) | |||||||||||||||
| 51 | Kirloskar Industries Limited | Kirloskar Management Services Private Limited | Promoter Group Company | Any other transaction | Reimbursement of expenses | Not applicable | 0.00 | 0.00 | 0.00 | ||||||||||||||||
| 52 | Kirloskar Industries Limited | Kirloskar Management Services Private Limited | Promoter Group Company | Any other transaction | Shared services | Approved by the Audit Committee | 14.00 | 0.00 | 0.00 | ||||||||||||||||
| 53 | Kirloskar Industries Limited | Kirloskar Oil Engines Limited | Promoter Group Company | Investment | Approved by the Audit Committee | 0.00 | 16,981.00 | 16,981.00 | |||||||||||||||||
| 54 | Kirloskar Industries Limited | Kirloskar Oil Engines Limited | Promoter Group Company | Any other transaction | Fair valuation changes in investment - Increase | Not applicable | 33,671.00 | 58,456.00 | 92,127.00 | Textual Information(8) | |||||||||||||||
| 55 | Kirloskar Industries Limited | Kirloskar Oil Engines Limited | Promoter Group Company | Any other transaction | Licensing fees | Approved by the Audit Committee | 741.00 | 0.00 | 0.00 | Textual Information(9) | |||||||||||||||
| 56 | Kirloskar Industries Limited | Kirloskar Oil Engines Limited | Promoter Group Company | Any other transaction | Security Deposit | Approved by the Audit Committee | 0.00 | (741.00) | (741.00) | ||||||||||||||||
| 57 | Kirloskar Industries Limited | Kirloskar Oil Engines Limited | Promoter Group Company | Any other transaction | Amortisation of Lease rental received in advance | Not applicable | 23.00 | (87.00) | (64.00) | Textual Information(10) | |||||||||||||||
| 58 | Kirloskar Industries Limited | Kirloskar Oil Engines Limited | Promoter Group Company | Any other transaction | Interest unwinding on Security Deposits | Not applicable | 22.00 | 90.00 | 67.00 | Textual Information(11) | |||||||||||||||
| 59 | Kirloskar Industries Limited | Kirloskar Pneumatic Company Limited | Promoter Group Company | Investment | Approved by the Audit Committee | 0.00 | 6,271.00 | 6,271.00 | |||||||||||||||||
| 60 | Kirloskar Industries Limited | Kirloskar Pneumatic Company Limited | Promoter Group Company | Any other transaction | Fair valuation changes in investment - Decrease | Not applicable | 10,495.00 | 71,023.00 | 60,528.00 | Textual Information(12) | |||||||||||||||
| 61 | Kirloskar Industries Limited | Kirloskar Proprietary Limited | Promoter Group Company | Any other transaction | Royalty Paid | Approved by the Audit Committee | 4.00 | 0.00 | 0.00 | ||||||||||||||||
| 62 | Kirloskar Industries Limited | Kirloskar Proprietary Limited | Promoter Group Company | Investment | Approved by the Audit Committee | 0.00 | 0.00 | 0.00 | |||||||||||||||||
| 63 | Kirloskar Industries Limited | Kirloskar Solar Technologies Private Limited | Promoter Group Company | Any other transaction | Licensing fees | Approved by the Audit Committee | 14.00 | 0.00 | 2.00 | ||||||||||||||||
| 64 | Kirloskar Industries Limited | Kirloskar Solar Technologies Private Limited | Promoter Group Company | Any other transaction | Security Deposit | Approved by the Audit Committee | 0.00 | (14.00) | (14.00) | ||||||||||||||||
| 65 | Kirloskar Industries Limited | Kirloskar Solar Technologies Private Limited | Promoter Group Company | Any other transaction | Reimbursement of expenses | Approved by the Audit Committee | 9.00 | 1.00 | 1.00 | ||||||||||||||||
| 66 | Kirloskar Industries Limited | Mahila Udyog Limited | Promoter Group Company | Any other transaction | Licensing fees | Approved by the Audit Committee | 0.00 | 0.00 | 0.00 | ||||||||||||||||
| 67 | Kirloskar Industries Limited | Mahila Udyog Limited | Promoter Group Company | Any other transaction | Reimbursement of expenses | Approved by the Audit Committee | 0.00 | 0.00 | 0.00 | ||||||||||||||||
| 68 | Kirloskar Industries Limited | Mahila Udyog Limited | Promoter Group Company | Any other transaction | Security Deposit | Approved by the Audit Committee | 0.00 | 0.00 | 0.00 | ||||||||||||||||
| 69 | Kirloskar Industries Limited | Rahul Chandrakant Kirloskar | Member of Promoter Group | Any other transaction | Director Sitting Fees | Approved by the Audit Committee | 2.00 | 0.00 | 0.00 | ||||||||||||||||
| 70 | Kirloskar Industries Limited | S. L. Kirloskar CSR Foundation | Promoter Group Company | Investment | Approved by the Audit Committee | 0.00 | 0.00 | 0.00 | |||||||||||||||||
| 71 | Kirloskar Industries Limited | S. L. Kirloskar CSR Foundation | Promoter Group Company | Any other transaction | Reimbursement of expenses | Approved by the Audit Committee | 0.00 | 0.00 | 0.00 | ||||||||||||||||
| 72 | Kirloskar Industries Limited | Samarth Udyog Technology Forum | Promoter Group Company | Any other transaction | Security Deposit | Approved by the Audit Committee | 0.00 | (32.00) | (32.00) | ||||||||||||||||
| 73 | Kirloskar Industries Limited | Samarth Udyog Technology Forum | Promoter Group Company | Any other transaction | Initial difference transferred to Lease rental received in advance | Not applicable | 6.00 | 0.00 | 6.00 | ||||||||||||||||
| 74 | Kirloskar Industries Limited | Samarth Udyog Technology Forum | Promoter Group Company | Any other transaction | Lease rental received in advance | Not applicable | 6.00 | 0.00 | (6.00) | ||||||||||||||||
| 75 | Kirloskar Industries Limited | Samarth Udyog Technology Forum | Promoter Group Company | Any other transaction | Amortisation of Lease rental received in advance | Not applicable | 1.00 | 0.00 | 1.00 | ||||||||||||||||
| 76 | Kirloskar Industries Limited | Samarth Udyog Technology Forum | Promoter Group Company | Any other transaction | Interest unwinding on Security Deposits | Not applicable | 0.00 | 0.00 | 0.00 | ||||||||||||||||
| 77 | Avante Spaces Limited | Akshay Sahni | Member of Promoter Group | Any other transaction | Sitting fees | Approved by the Audit Committee | 3.00 | 0.00 | 0.00 | ||||||||||||||||
| 78 | Avante Spaces Limited | Rahul Chandrakant Kirloskar | Member of Promoter Group | Any other transaction | Sitting fees | Approved by the Audit Committee | 4.00 | 0.00 | 0.00 | ||||||||||||||||
| 79 | Avante Spaces Limited | Deepak Porayath | Key Managerial Personnel | Remuneration | Not applicable | 193.00 | 0.00 | 0.00 | |||||||||||||||||
| 80 | Avante Spaces Limited | Deepak Porayath | Key Managerial Personnel | Any other transaction | Accrued leave encashment and gratuity benefit | Not applicable | 36.00 | (8.00) | (44.00) | ||||||||||||||||
| 81 | Avante Spaces Limited | Pratiksha Kadam | Key Managerial Personnel | Remuneration | Not applicable | 3.00 | 0.00 | 0.00 | |||||||||||||||||
| 82 | Avante Spaces Limited | Pratiksha Kadam | Key Managerial Personnel | Any other transaction | Accrued leave encashment and gratuity benefit | Not applicable | 1.00 | (1.00) | 0.00 | ||||||||||||||||
| 83 | Avante Spaces Limited | Arka Fincap Limited | Promoter Group Company | Any other transaction | Licensing fees paid | Not applicable | 1.00 | 0.00 | 0.00 | ||||||||||||||||
| 84 | Avante Spaces Limited | Kirloskar Oil Engines Limited | Promoter Group Company | Any other transaction | Common Amenities & Facilities fees | Not applicable | 129.00 | 0.00 | 0.00 | ||||||||||||||||
| 85 | Avante Spaces Limited | Kirloskar Pneumatic Company Limited | Promoter Group Company | Any other transaction | Common Amenities & Facilities fees | Not applicable | 56.00 | 0.00 | 0.00 | ||||||||||||||||
| 86 | Avante Spaces Limited | Kirloskar Chillers Private Limited | Promoter Group Company | Any other transaction | Common Amenities & Facilities fees | Not applicable | 23.00 | 0.00 | 0.00 | ||||||||||||||||
| 87 | Avante Spaces Limited | Kirloskar Management Services Private Limited | Promoter Group Company | Any other transaction | Shared services | Not applicable | 11.00 | 0.00 | 0.00 | ||||||||||||||||
| 88 | Avante Spaces Limited | Kirloskar Management Services Private Limited | Promoter Group Company | Any other transaction | Administrative expense | Not applicable | 2.00 | 0.00 | 0.00 | ||||||||||||||||
| 89 | Avante Spaces Limited | Kirloskar Management Services Private Limited | Promoter Group Company | Any other transaction | Security Deposit received | Not applicable | 1.00 | (12.00) | (13.00) | ||||||||||||||||
| 90 | Avante Spaces Limited | Kirloskar Management Services Private Limited | Promoter Group Company | Any other transaction | Reimbursement of expenses | Not applicable | 5.00 | 0.00 | 0.00 | ||||||||||||||||
| 91 | Avante Spaces Limited | Kirloskar Management Services Private Limited | Promoter Group Company | Any other transaction | Property Licensing fees | Not applicable | 12.00 | 0.00 | 0.00 | ||||||||||||||||
| 92 | Avante Spaces Limited | Kirloskar Management Services Private Limited | Promoter Group Company | Any other transaction | Common Amenities & Facilities fees | Not applicable | 4.00 | 0.00 | 0.00 | ||||||||||||||||
| 93 | Avante Spaces Limited | Kirloskar Proprietary Limited | Promoter Group Company | Any other transaction | Royalty Paid | Not applicable | 0.00 | 0.00 | 0.00 | ||||||||||||||||
| 94 | Avante Spaces Limited | Kirloskar Proprietary Limited | Promoter Group Company | Any other transaction | Investment in equity shares | Not applicable | 0.00 | 0.00 | 0.00 | ||||||||||||||||
| 95 | Avante Spaces Limited | Kirloskar Proprietary Limited | Promoter Group Company | Any other transaction | Common Amenities & Facilities fees | Not applicable | 48.00 | 0.00 | 0.00 | ||||||||||||||||
| 96 | Avante Spaces Limited | Snow Leopard Momentum LLP | Promoter Group Company | Any other transaction | Security Deposit received | Not applicable | 0.00 | (5.00) | (5.00) | ||||||||||||||||
| 97 | Avante Spaces Limited | Snow Leopard Momentum LLP | Promoter Group Company | Any other transaction | Property Licensing Fees | Not applicable | 5.00 | 0.00 | 0.00 | ||||||||||||||||
| 98 | Avante Spaces Limited | Snow Leopard Momentum LLP | Promoter Group Company | Any other transaction | Reimbursement of expenses | Not applicable | 2.00 | 0.00 | 0.00 | ||||||||||||||||
| 99 | Avante Spaces Limited | Kirloskar Solar Technologies Private Limited | Promoter Group Company | Any other transaction | Retention Money | Not applicable | 0.00 | (4.00) | (4.00) | ||||||||||||||||
| 100 | Avante Spaces Limited | Kirloskar Solar Technologies Private Limited | Promoter Group Company | Purchase of goods or services | Not applicable | 0.00 | 0.00 | 0.00 | |||||||||||||||||
| 101 | Avante Spaces Limited | Kirloskar Ferrous Industries Limited | Fellow Subsidiary | Any other transaction | Common Amenities & Facilities fees | Not applicable | 72.00 | 0.00 | 0.00 | ||||||||||||||||
| 102 | Kirloskar Ferrous Industries Limited | Kirloskar Oil Engines Limited | Promoter Group Company | Sale of goods or services | Not applicable | 7,220.00 | 0.00 | 0.00 | |||||||||||||||||
| 103 | Kirloskar Ferrous Industries Limited | Kirloskar Oil Engines Limited | Promoter Group Company | Purchase of goods or services | Not applicable | 4.00 | 0.00 | 0.00 | |||||||||||||||||
| 104 | Kirloskar Ferrous Industries Limited | Kirloskar Pneumatic Company Limited | Promoter Group Company | Sale of goods or services | Not applicable | 121.00 | 0.00 | 0.00 | |||||||||||||||||
| 105 | Kirloskar Ferrous Industries Limited | Kirloskar Pneumatic Company Limited | Promoter Group Company | Purchase of goods or services | Not applicable | 168.00 | 0.00 | 0.00 | |||||||||||||||||
| 106 | Kirloskar Ferrous Industries Limited | Kirloskar Proprietary Limited | Promoter Group Company | Any other transaction | Payment of Royalty | Not applicable | 1,110.00 | 0.00 | 0.00 | ||||||||||||||||
| 107 | Kirloskar Ferrous Industries Limited | Kirloskar Brothers Limited | Promoter Group Company | Sale of goods or services | Not applicable | 1,152.00 | 0.00 | 0.00 | |||||||||||||||||
| 108 | Kirloskar Ferrous Industries Limited | Kirloskar Management Services Private Limited | Promoter Group Company | Purchase of goods or services | Not applicable | 425.00 | 0.00 | 0.00 | |||||||||||||||||
| 109 | Kirloskar Ferrous Industries Limited | Tridem Port & Power Company Private Limited | Wholly-owned Subsidiary | Advance | Not applicable | 5.00 | 0.00 | 0.00 | |||||||||||||||||
| 110 | Kirloskar Ferrous Industries Limited | Oliver Engineering Private Limited | Wholly-owned Subsidiary | Sale of goods or services | Not applicable | 1,931.00 | 0.00 | 0.00 | |||||||||||||||||
| 111 | Kirloskar Ferrous Industries Limited | Oliver Engineering Private Limited | Wholly-owned Subsidiary | Loan | Not applicable | 1,762.00 | 0.00 | 0.00 | |||||||||||||||||
| 112 | Kirloskar Ferrous Industries Limited | Adicca Engergy Solutions Private Limited | Wholly-owned Subsidiary | Interest received | Not applicable | 16.00 | 0.00 | 0.00 | |||||||||||||||||
| 113 | Tridem Port & Power Company Private Limited | Nagapattinam Energy Private Limited | Wholly-owned Subsidiary | Advance | Not applicable | 3.00 | 0.00 | 0.00 | |||||||||||||||||
| 114 | Tridem Port & Power Company Private Limited | Nagapattinam Energy Private Limited | Wholly-owned Subsidiary | Any other transaction | Impairment provision | Not applicable | 3.00 | 0.00 | 0.00 | ||||||||||||||||
| 115 | Nagapattinam Energy Private Limited | Best Exim Private Limited | Wholly-owned Subsidiary | Advance | Not applicable | 0.00 | 0.00 | 0.00 | |||||||||||||||||
| 116 | Nagapattinam Energy Private Limited | Best Exim Private Limited | Wholly-owned Subsidiary | Any other transaction | Impairment provision | Not applicable | 0.00 | 0.00 | 0.00 | ||||||||||||||||
| 117 | Nagapattinam Energy Private Limited | Marshal Microware Infrastructure Development Pvt Limited | Wholly-owned Subsidiary | Advance | Not applicable | 0.00 | 0.00 | 0.00 | |||||||||||||||||
| 118 | Nagapattinam Energy Private Limited | Success Power & Infraprojects Pvt Limited | Wholly-owned Subsidiary | Advance | Not applicable | 0.00 | 0.00 | 0.00 | |||||||||||||||||
| 119 | Nagapattinam Energy Private Limited | Success Power & Infraprojects Pvt Limited | Wholly-owned Subsidiary | Any other transaction | Impairment provision | Not applicable | 0.00 | 0.00 | 0.00 | ||||||||||||||||
| 120 | Kirloskar Ferrous Industries Limited | Rahul Kirloskar | Director | Any other transaction | Sitting Fees | Not applicable | 4.00 | 0.00 | 0.00 | ||||||||||||||||
| 121 | Kirloskar Ferrous Industries Limited | Vijaydipak Varma | Director | Any other transaction | Sitting Fees | Not applicable | 6.00 | 0.00 | 0.00 | ||||||||||||||||
| 122 | Kirloskar Ferrous Industries Limited | S. Venkataramani | Director | Any other transaction | Sitting Fees | Not applicable | 6.00 | 0.00 | 0.00 | ||||||||||||||||
| 123 | Kirloskar Ferrous Industries Limited | Aditi Kirloskar | Director | Any other transaction | Sitting Fees | Not applicable | 2.00 | 0.00 | 0.00 | ||||||||||||||||
| 124 | Kirloskar Ferrous Industries Limited | Pravir Kumar Vohra | Director | Any other transaction | Sitting Fees | Not applicable | 6.00 | 0.00 | 0.00 | ||||||||||||||||
| 125 | Kirloskar Ferrous Industries Limited | Shalini Sarin | Director | Any other transaction | Sitting Fees | Not applicable | 4.00 | 0.00 | 0.00 | ||||||||||||||||
| 126 | Kirloskar Ferrous Industries Limited | Sourirajan Rajagopalan | Director | Any other transaction | Sitting Fees | Not applicable | 3.00 | 0.00 | 0.00 | ||||||||||||||||
| 127 | Kirloskar Ferrous Industries Limited | Pattanasetty Rajashekhar | Director | Any other transaction | Sitting Fees | Not applicable | 3.00 | 0.00 | 0.00 | ||||||||||||||||
| 128 | Kirloskar Ferrous Industries Limited | M S Srinivasan | Director | Any other transaction | Sitting Fees | Not applicable | 3.00 | 0.00 | 0.00 | ||||||||||||||||
| 129 | Kirloskar Ferrous Industries Limited | Nishikant Ektare | Executive Director | Remuneration | Not applicable | 359.00 | 6.00 | 0.00 | |||||||||||||||||
| 130 | Kirloskar Ferrous Industries Limited | Ravindranath Venkatesh Gumaste | Key Managerial Personnel | Remuneration | Not applicable | 862.00 | 0.00 | 5.00 | |||||||||||||||||
| 131 | Kirloskar Ferrous Industries Limited | Raviprakasha Srinivasa Srivatsan | Key Managerial Personnel | Remuneration | Not applicable | 338.00 | 0.00 | 0.00 | |||||||||||||||||
| 132 | Kirloskar Ferrous Industries Limited | Mayuresh Gharpure | Key Managerial Personnel | Remuneration | Not applicable | 24.00 | 0.00 | 0.00 | |||||||||||||||||
| Total value of transaction during the reporting period | 1,86,527.00 | ||||||||||||||||||||||||
| Textual Information(1) | For opening and closing balances, amounts in negative denote credit balances. |
| Textual Information(2) | Remuneration paid to Akshay Sahani amounting to Rs. 0.66 crores pertains to amount of compensation paid to him in the capacity of Chief Operating Officer. The corresponding amount for the half year ended on Spetember 30, 2025 was Rs. 0.66 crores. |
| Textual Information(3) | The Company has granted Employee Stock Appreciation Rights (ESAR units) to the Key Management Personnel. Benefit on exercise of Employee Stock Option Rights (ESAR) consists of perquisite entitled to KMP on exercise of ESAR. For the ESAR units that have not vested, the Company has recognised share-based payment expenditure amounting to Rs 0.14 crores during the period (01 October 2025 to 31 March 2026). |
| Textual Information(4) | Provision for commision to directors has been recorded in financials on an estimated basis and is still subject to approval from the board of directors, accordingly it has not been reported for current period. Commission reported in H1 FY 25-26 pertained to actual payments made based on commission approved for FY 24-25. |
| Textual Information(5) | As per Indian Accounting Standards (Ind AS), the security deposits given have been fair valued on initial recognition. The transaction value represents the unwinding of interest income on security deposits intiallly recognised at fair value. |
| Textual Information(6) | The investments of the Company are carried at fair value as per the Indian Accounting Standards (Ind AS). The opening and closing balances represent the fair valuation impact as on the reporting dates. The transaction value represents the fair value changes. The original cost of investments (transaction value) of the Company are: Kirloskar Brothers Limited (Rs 281.71 crores). |
| Textual Information(7) | The investments of the Company are carried at fair value as per the Indian Accounting Standards (Ind AS). The opening and closing balances represent the fair valuation impact as on the reporting dates. The transaction value represents the fair value changes. The original cost of investments (transaction value) of the Company are: Kirloskar Management Services Private Limited (Rs 0.18 crores). |
| Textual Information(8) | The investments of the Company are carried at fair value as per the Indian Accounting Standards (Ind AS). The opening and closing balances represent the fair valuation impact as on the reporting dates. The transaction value represents the fair value changes. The original cost of investments (transaction value) of the Company are: Kirloskar Oil Engines Limited (Rs 169.81 crores). |
| Textual Information(9) | The reported transaction values do not include the applicable indirect taxes. |
| Textual Information(10) | As per Indian Accounting Standards (Ind AS), the security deposits received from lessees have been fair valued on initial recognition. The initial difference on such Fair valuation is transferred to Lease rental received in advance, subsequently the amount of lease rental received in advance is amortized over the period by recognition of rental income in the statement of profit and loss. |
| Textual Information(11) | As per Indian Accounting Standards (Ind AS), the security deposits received from lessees have been fair valued on initial recognition. The transaction value represents the unwinding of interest expense on security deposits initially recognised at fair value. |
| Textual Information(12) | The investments of the Company are carried at fair value as per the Indian Accounting Standards (Ind AS). The opening and closing balances represent the fair valuation impact as on the reporting dates. The transaction value represents the fair value changes. The original cost of investments (transaction value) of the Company are: Kirloskar Pneumatic Company Limited (Rs 62.71 crores). |