INTEGRATED FILING — NBFC



General information about company

Scrip code 500243
NSE Symbol KIRLOSIND
MSEI Symbol NOTLISTED
ISIN INE250A01039
Name of company Kirloskar Industries Limited
Type of company Main Board
Class of security Equity
Date of start of financial year 01-04-2026
Date of end of financial year 31-03-2027
Date of board meeting when results were approved 06-11-2026
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 28-10-2026
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 06-11-2026   11:30:00
End date and time of board meeting 06-11-2026   13:00:00
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


Financial Results — NBFC

Amount in (Lakhs)

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 01-07-2026 01-04-2026
B Date of end of reporting period 30-09-2026 30-09-2026
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 312.00 781.00
(ii) Dividend Income 2,245.00 2,245.00
(iii) Rental Income 0.00 0.00
(iv) Fees and commission Income 0.00 0.00
(v) Net gain on fair value changes 143.00 310.00
(vi) Net gain on derecognition of financial instruments under amortised cost category 0.00 0.00
(vii) Sale of products (including Excise Duty) 2,04,802.00 3,82,081.00
(viii) Sale of services 0.00 0.00
(ix) Other revenue from operations
Total other revenue from operations
Total Revenue From Operations 2,07,502.00 3,85,417.00
Other income 2,268.00 4,219.00
Total income 2,09,770.00 3,89,636.00
2 Expenses
Cost of materials consumed 1,15,977.00 2,16,483.00
Purchases of stock-in-trade 0.00 0.00
Changes in inventories of finished goods, work-in-progress and stock-in-trade 2,080.00 (3,235.00)
Employee benefit expense 11,422.00 21,626.00
Finance costs 3,421.00 6,388.00
Depreciation, depletion and amortisation expense 7,168.00 14,205.00
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 Operating and other expenses 53,855.00 1,04,892.00
Total other expenses 53,855.00 1,04,892.00
Total expenses 1,93,923.00 3,60,359.00
3 Total profit before exceptional items and tax 15,847.00 29,277.00
4 Exceptional items 0.00 (2,933.00)
5 Total profit before tax 15,847.00 26,344.00
7 Tax expense
8 Current tax 3,406.00 3,722.00
9 Deferred tax 1,945.00 4,206.00
10 Total tax expenses 5,351.00 7,928.00
11 Net Profit Loss for the period from continuing operations 10,496.00 18,416.00
12 Profit (loss) from discontinued operations before tax (18.00) (60.00)
13 Tax expense of discontinued operations 18.00 21.00
17 Net profit (loss) from discontinued operation after tax (36.00) (81.00)
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 10,460.00 18,335.00
16 Other comprehensive income net of taxes (83,961.00) 1,55,318.00
17 Total Comprehensive Income for the period (73,501.00) 1,73,653.00
18 Total profit or loss, attributable to
Profit or loss, attributable to owners of parent 5,104.00 8,473.00
Total profit or loss, attributable to non-controlling interests 5,356.00 9,862.00
19 Total Comprehensive income for the period attributable to
Comprehensive income for the period attributable to owners of parent (78,066.00) 1,64,612.00
Total comprehensive income for the period attributable to owners of parent non-controlling interests 4,565.00 9,041.00
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 48.92 81.39
Diluted earnings per share from continuing operations 48.6 80.99
ii Earnings per equity share for discontinued operations
Basic earnings per share from discontinued operations -0.34 -0.76
Diluted earnings per share from discontinued operations -0.34 -0.76
ii Earnings per equity share
Basic earnings per share 48.58 80.63
Diluted earnings per share 48.26 80.23
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)


Remarks

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


Text Block

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 06 November 2026 and limited review of the same has been carried out by the Statutory Auditors of the Company. 2 This statement has been prepared in accordance with the Companies (Indian Accounting Standards) Rules, 2015 ('IND-AS') prescribed under Section 133 of the Companies Act, 2013 and other recognised accounting practices and policies to the extent applicable. 3 Consequent to the merger of Oliver Engineering Private Limited and Adicca Energy Solutions Private Limited with the Subsidiary Company Kirloskar Ferrous Industries Limited (KFIL), the financial results for the corresponding quarters of FY 2025-26, have been updated to give effect to the Scheme. Further, KFIL recognized a deferred tax asset on the appointed date as per the Scheme i.e. 01 April 2025 which has been utilized across previous quarters as well as the current quarter and six months ended September 30, 2026. Accordingly, the comparative financial results for the previous quarters have been restated. 4 Pursuant to the Order passed by Honourable National Company Law Tribunal, Mumbai in respect of the Scheme of Arrangement and Merger of ISMT Limited into and with KFIL, an amount of Rs. 29.33 crores incurred towards stamp duty and associated expenses has been recorded and disclosed as an Exceptional Item in the Quarter ended June 30, 2026. 5 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 28 and as such its financials are not included in the Consolidated Financial Statements of the Company. 6 Previous year’s / period’s figures have been reclassified wherever necessary to conform with the classification of the current period.


Cash flow statement, indirect

Amount in (Lakhs)

Particulars Year ended (dd-mm-yyyy)
A Date of start of reporting period 01-04-2026
B Date of end of reporting period 30-09-2026
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 26,344.00
Adjustments for reconcile profit (loss)
Adjustments for finance costs 6,400.00
Adjustments for decrease (increase) in inventories (5,266.00)
Adjustments for decrease (increase) in trade receivables, current (30,015.00)
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 (7,374.00)
Adjustments for other financial assets, current 5.00
Adjustments for other bank balances (93.00)
Adjustments for increase (decrease) in trade payables, current 9,679.00
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 14,207.00
Adjustments for impairment loss reversal of impairment loss recognised in profit or loss 0.00
Adjustments for provisions, current 737.00
Adjustments for provisions, non-current 0.00
Adjustments for other financial liabilities, current 217.00
Adjustments for other financial liabilities, non-current (1,573.00)
Adjustments for unrealised foreign exchange losses gains 264.00
Adjustments for dividend income 2,245.00
Adjustments for interest income 810.00
Adjustments for share-based payments 27.00
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 (826.00)
Other adjustments to reconcile profit (loss) (60.00)
Other adjustments for non-cash items 1,176.00
Share of profit and loss from partnership firm or association of persons or limited liability partnerships 0.00
Total adjustments for reconcile profit (loss) (15,550.00)
Net cash flows from (used in) operations 10,794.00
Dividends received 0.00
Interest paid 0.00
Interest received 0.00
Income taxes paid (refund) 5,408.00
Other inflows (outflows) of cash 0.00
Net cash flows from (used in) operating activities 5,386.00
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 305.00
Purchase of property, plant and equipment 27,383.00
Proceeds from sales of investment property 0.00
Purchase of investment property 0.00
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 652.00
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 2,245.00
Interest received 541.00
Income taxes paid (refund) 0.00
Other inflows (outflows) of cash (6,734.00)
Net cash flows from (used in) investing activities (30,374.00)
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 0.00
Proceeds from issuing debentures notes bonds etc 0.00
Proceeds from borrowings 32,547.00
Repayments of borrowings 0.00
Payments of lease liabilities 40.00
Dividends paid 4,044.00
Interest paid 6,847.00
Income taxes paid (refund) 0.00
Other inflows (outflows) of cash 307.00
Net cash flows from (used in) financing activities 21,923.00
Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes (3,065.00)
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 (3,065.00)
Cash and cash equivalents cash flow statement at beginning of period 9,742.00
Cash and cash equivalents cash flow statement at end of period 6,677.00




Statement of Asset and Liabilities

Amount in (Lakhs)

Particulars Year ended (dd-mm-yyyy)
Date of start of reporting period 01-04-2026
Date of end of reporting period 30-09-2026
Whether results are audited or unaudited Unaudited
Nature of report standalone or consolidated Consolidated
Assets
1 Finanical Asset
Cash and cash equivalents 6,677.00
Bank Balance other than (a) above 13,651.00
Derivative financial instruments 0.00
Receivables
(I) Trade Receivables 1,38,348.00
(II) Other Receivables 0.00
Loans 0.00
Investments 6,23,198.00
Other Financial assets
1 Other Financial assets 4,750.00
Total of Other Financial assets 4,750.00
Total Financial Assets 7,86,624.00
2 Non Financial Asset
Inventories 1,12,594.00
Current tax assets (Net) 4,122.00
Deferred tax Assets (Net) 0.00
Investment Property 451.00
Biological assets other than bearer plants 0.00
Property, Plant and Equipment 3,65,582.00
Capital work-in-progress 96,790.00
Intangible assets under development 1,998.00
Goodwill 5.00
Other Intangible assets 2,573.00
Other non-financial assets
1 Other non-financial assets 42,677.00
2 Assets associated with Assets held for sale - Discontinued Operation 316.00
3 Non-current Assets Held For Sale 2,340.00
Total of Other non-financial assets 45,333.00
Total Non Financial Assets 6,29,448.00
Total assets 14,16,072.00
Equity and liabilities
1 Equity
Equity attributable to owners of parent
Equity share capital 1,051.00
Other equity 7,87,163.00
Total equity attributable to owners of parent 7,88,214.00
Non controlling interest 21637900000
Total equity 10,04,593.00
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 8,051.00
(ii) total outstanding dues of creditors other than micro enterprises and small enterprises 1,19,605.00
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) 1,43,182.00
(e) Deposits 775.00
(f) Subordinated Liabilities 0.00
Other financial liabilities
1 Other financial liabilities 22,202.00
Total of Other financial liabilities 22,202.00
Total Financial Liabilities 2,93,815.00
2.2 Non-Financial Liabilities
(a) Current tax liabilities (Net) 704.00
(b) Provisions 9,563.00
(C ) Deferred tax liabilities (Net) 99,679.00
Other non-financial liabilities
1 Other non-financial liabilities & Liabilities associated with assets classified as held for sale- Discontinued Operation 7,718.00
Total of Other non-financial liabilities 7,718.00
Total Non Financial Liabilities 1,17,664.00
Total liabilities 4,11,479.00
Total equity and liabilites 14,16,072.00
Disclosure of notes on assets and liabilities Textual Information(1)


Text Block

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 respective meetings held on 06 November 2026. 2.Disclosure of Consolidated Assets and Liabilities as per Regulation 33(3)(f) of The SEBI (Listing Obligation and Disclosure Requirements) Regulations, 2015 as at 30 September2026.


Format for Reporting Segment wise Revenue, Results and Capital Employed along with the company results

Amount in (Lakhs)

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 01-07-2026 01-04-2026
B Date of end of reporting period 30-09-2026 30-09-2026
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) 6,132.00 7,800.00
2 Real Estate (Refer Note 2 below) 237.00 455.00
3 Iron Casting (Refer Note 3 below) 1,30,842.00 2,50,051.00
4 Tube (Refer Note 3 below) 62,953.00 1,17,034.00
5 Steel (Refer Note 3 below) 49,577.00 98,960.00
6 Unallocable 1,938.00 3,679.00
7 Held for Sale (Discountining operation) (Refer Note 1 below) 25.00 56.00
8 Held for Sale (Refer Note 4 below) 0.00 0.00
Total Segment Revenue 2,51,704.00 4,78,035.00
Less: Inter segment revenue 41,909.00 88,343.00
Revenue from operations 2,09,795.00 3,89,692.00
2 Segment Result
Profit (+) / Loss (-) before tax and interest from each segment
1 Investments (Securities & Properties) 2,310.00 2,596.00
2 Real Estate (Refer Note 2 below) (341.00) (618.00)
3 Iron Casting (Refer Note 3 below) 12,428.00 24,548.00
4 Tube (Refer Note 3 below) 1,383.00 5,444.00
5 Steel (Refer Note 3 below) 3,048.00 3,069.00
6 Unallocable 440.00 626.00
7 Held for Sale (Discountining operation) (Refer Note 1 below) (18.00) (60.00)
8 Held for Sale (Refer Note 4 below) 0.00 0.00
Total Profit before tax 19,250.00 35,605.00
i. Finance cost 3,421.00 6,388.00
ii. Other Unallocable Expenditure net off Unallocable income 0.00 2,933.00
Profit before tax 15,829.00 26,284.00
3 (Segment Asset - Segment Liabilities)
Segment Asset
1 Investments (Securities & Properties) 6,33,761.00 6,33,761.00
2 Real Estate (Refer Note 2 below) 64,493.00 64,493.00
3 Iron Casting (Refer Note 3 below) 4,20,011.00 4,20,011.00
4 Tube (Refer Note 3 below) 1,40,572.00 1,40,572.00
5 Steel (Refer Note 3 below) 1,46,844.00 1,46,844.00
6 Unallocable 7,735.00 7,735.00
7 Held for Sale (Discountining operation) (Refer Note 1 below) 316.00 316.00
8 Held for Sale (Refer Note 4 below) 2,340.00 2,340.00
Total Segment Asset 14,16,072.00 14,16,072.00
Un-allocable Assets 0.00 0.00
Net Segment Asset 14,16,072.00 14,16,072.00
4 Segment Liabilities
Segment Liabilities
1 Investments (Securities & Properties) 1,539.00 1,539.00
2 Real Estate (Refer Note 2 below) 21,009.00 21,009.00
3 Iron Casting (Refer Note 3 below) 2,40,258.00 2,40,258.00
4 Tube (Refer Note 3 below) 21,820.00 21,820.00
5 Steel (Refer Note 3 below) 21,164.00 21,164.00
6 Unallocable 1,05,332.00 1,05,332.00
7 Held for Sale (Discountining operation) (Refer Note 1 below) 357.00 357.00
8 Held for Sale (Refer Note 4 below) 0.00 0.00
Total Segment Liabilities 4,11,479.00 4,11,479.00
Un-allocable Liabilities 0.00 0.00
Net Segment Liabilities 4,11,479.00 4,11,479.00
Disclosure of notes on segments Textual Information(1)


Text Block

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.


Other Comprehensive Income

Amount in (Lakhs)

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 01-07-2026 01-04-2026
B Date of end of reporting period 30-09-2026 30-09-2026
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 -190300000 -197400000
2 Gain/(loss) on fair valuation of quoted investments in equity shares -9631000000 18295800000
3 Income tax (expenses) / reversal relating to items that will not be reclassified to profit or loss 1425200000 -2566600000
Total Amount of items that will not be reclassified to profit and loss -8396100000 15531800000
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 (83,961.00) 1,55,318.00