KIRLOSENG2023-10-012023-12-31 KIRLOSENG2023-10-012023-12-31 KIRLOSENG2023-10-012023-12-31in-bse-fin:OneOperatingExpenses01Member KIRLOSENG2023-10-012023-12-31in-bse-fin:OneOperatingExpenses02Member KIRLOSENG2023-10-012023-12-31in-bse-fin:FourOperatingExpenses01Member KIRLOSENG2023-10-012023-12-31in-bse-fin:FourOperatingExpenses02Member KIRLOSENG2023-12-31 KIRLOSENG2023-10-012023-12-31in-bse-fin:OneReportableSegmentRevenue01Member KIRLOSENG2023-10-012023-12-31in-bse-fin:OneReportableSegmentRevenue02Member KIRLOSENG2023-10-012023-12-31in-bse-fin:OneReportableSegmentRevenue03Member KIRLOSENG2023-10-012023-12-31in-bse-fin:FourReportableSegmentRevenue01Member KIRLOSENG2023-10-012023-12-31in-bse-fin:FourReportableSegmentRevenue02Member KIRLOSENG2023-10-012023-12-31in-bse-fin:FourReportableSegmentRevenue03Member KIRLOSENG2023-10-012023-12-31in-bse-fin:OneReportableSegmentResults01Member KIRLOSENG2023-10-012023-12-31in-bse-fin:OneReportableSegmentResults02Member KIRLOSENG2023-10-012023-12-31in-bse-fin:OneReportableSegmentResults03Member KIRLOSENG2023-10-012023-12-31in-bse-fin:FourReportableSegmentResults01Member KIRLOSENG2023-10-012023-12-31in-bse-fin:FourReportableSegmentResults02Member KIRLOSENG2023-10-012023-12-31in-bse-fin:FourReportableSegmentResults03Member KIRLOSENG2023-10-012023-12-31in-bse-fin:OneReportableSegmentAssets01Member KIRLOSENG2023-10-012023-12-31in-bse-fin:OneReportableSegmentAssets02Member KIRLOSENG2023-10-012023-12-31in-bse-fin:OneReportableSegmentAssets03Member KIRLOSENG2023-10-012023-12-31in-bse-fin:OneReportableSegmentLiabilities01Member KIRLOSENG2023-12-31in-bse-fin:OneReportableSegmentLiabilities01Member KIRLOSENG2023-10-012023-12-31in-bse-fin:OneReportableSegmentLiabilities02Member KIRLOSENG2023-12-31in-bse-fin:OneReportableSegmentLiabilities02Member KIRLOSENG2023-10-012023-12-31in-bse-fin:OneReportableSegmentLiabilities03Member KIRLOSENG2023-12-31in-bse-fin:OneReportableSegmentLiabilities03Member KIRLOSENG2023-10-012023-12-31in-bse-fin:OneItemsThatWillNotBeReclassifiedToProfitAndLoss01Member KIRLOSENG2023-10-012023-12-31in-bse-fin:OneItemsThatWillNotBeReclassifiedToProfitAndLoss02Member KIRLOSENG2023-10-012023-12-31in-bse-fin:OneItemsThatWillNotBeReclassifiedToProfitAndLoss03Member KIRLOSENG2023-10-012023-12-31in-bse-fin:FourItemsThatWillNotBeReclassifiedToProfitAndLoss01Member KIRLOSENG2023-10-012023-12-31in-bse-fin:FourItemsThatWillNotBeReclassifiedToProfitAndLoss02Member KIRLOSENG2023-10-012023-12-31in-bse-fin:FourItemsThatWillNotBeReclassifiedToProfitAndLoss03Member KIRLOSENG2023-10-012023-12-31in-bse-fin:OneItemsThatWillBeReclassifiedToProfitAndLoss01Member KIRLOSENG2023-10-012023-12-31in-bse-fin:FourItemsThatWillBeReclassifiedToProfitAndLoss01Member iso4217:INRxbrli:purexbrli:sharesiso4217:INRxbrli:shares 533293 KIRLOSENG NOTLISTED Kirloskar Oil Engines Limited Equity 2023-04-01 2024-03-31 2024-02-12 2024-01-25 INR Crores Third quarter 13:30:00 16:35:00 2024-02-12 2024-02-12 Not applicable Multi segment 2023-10-01 2023-12-31 Unaudited Consolidated 13901000000.00 75500000.00 13976500000.00 6294100000.00 1740900000.00 11600000.00 1114800000.00 813800000.00 310200000.00 2173100000.00 12458500000.00 1518000000.00 -308900000.00 1209100000.00 348500000.00 -26600000.00 321900000.00 0.00 887200000.00 0.00 0.00 0.00 6700000.00 893900000.00 -6300000.00 887600000.00 898200000.00 -4300000.00 891700000.00 -4100000.00 289800000.00 2 6.20 6.18 0.00 0.00 6.20 6.18 Notes: Please refer attached scanned copy of results for detailed notes on results as the system is not accepting more than 4000 words. Notes related to results (specifically profit and loss) : 1. Amounts reported in Other Expenses as Expenses capitalised is a separate line item in published results, however as there is no separate placeholder in XBRL hence it is been shown under Total Other Expenses. 2. In published results,the line item share of net profit/(loss) of joint venture accounted for using the equity method is part of Profit before exceptional items and tax & hence there is a differance in amount reported in row no 5 & 14 ( as the share of net profit/(loss) of joint venture accounted for using the equity method is reported after Net Profit Loss for the period from continuing operations ) Multi segment 2023-04-01 2023-12-31 Unaudited Consolidated 42383000000.00 214800000.00 42597800000.00 19689300000.00 5643300000.00 -51700000.00 3039400000.00 2318500000.00 877100000.00 6813700000.00 38329600000.00 4268200000.00 -308900000.00 3959300000.00 1015800000.00 24400000.00 1040200000.00 0.00 2919100000.00 0.00 0.00 0.00 9800000.00 2928900000.00 -19100000.00 2909800000.00 2933200000.00 -4300000.00 2913900000.00 -4100000.00 289800000.00 2 20.25 20.16 0.00 0.00 20.25 20.16 Expenses capitalised -49800000.00 Other expenses 2222900000.00 Expenses capitalised -161000000.00 Other expenses 6974700000.00 B2B 9839500000.00 B2C 2591300000.00 Financial services 1470200000.00 B2B 30071900000.00 B2C 8290300000.00 Financial services 4020800000.00 13901000000.00 42383000000.00 0.00 0.00 13901000000.00 42383000000.00 B2B 1058600000.00 B2C 123100000.00 Financial services 61500000.00 B2B 3137900000.00 B2C 360100000.00 Financial services 526900000.00 1243200000.00 4024900000.00 33600000.00 92800000.00 -6200000.00 Notes- 1. The Group operates in the business of manufacturing of Engines and Pumps wherein from the quarter ended 31st December 2022, two customer based reportable segments have been identified namely - Business to Business ( B2B ) and Business to Customer ( B2C ). However, as per para 4 of Ind AS 108 “Operating Segments”, the Parent Company is required to disclose segment information only in the Consolidated Financial Results. At consolidated level, the Group has identified three operating reportable segments namely B2B, B2C and Financial Services. The identification of operating segments is consistent with performance assessment and resource allocation by the management. The corresponding information for earlier periods is also restated as per para 29 of Ind AS 108. 2. As per Ind AS 108 Operating Segments , the Group has reported 'Segment information' as described below:- A) Business to Business (B2B) - This segment comprises of production, sales and services of Engines, Gensets, Electric Motors, Organic Waste Composter and spares parts of these products and oils. B) Business to Customers (B2C) - This segment comprises of production, assembly, sales and services of Diesel or Electric operated Pumps & pumpsets, accessories and allied products and Farm Machines like power tillers, power weeder, rotary tiller, implements, handheld tools, etc. C) Financial Services - This segment includes operations of rendering financial services through wholly owned Non-Banking Financial Company (NBFC) subsidiary Arka Financial Holdings Private Limited, NBFC step down subsidiary Arka Fincap Limited and a step down subsidiary Arka Investment Advisory Services Private Limited respectively. D) Unallocable - Unallocable comprises of assets, liabilities, revenue and expenses which are not directly related with any of the operating segments. Explanatory notes for numbers reported in XBRL : i) The profit for Financial Services segment reported under Segment Results is before tax after interest and after exceptional items. ii) The Finance Costs under Segment Results includes finance cost other than the interest pertaining to the Financial Services segment iii). The disaggregation of finance cost for quarter December 23 is as below: Financial services :- 78.02 Crore Other than Financial services:- 3.36 Crore iv). The disaggregation of finance cost for nine months ended 31 December 23 is as below: Financial services :- 222.57 Crore Other than Financial services:- 9.28 Crore v) In the published results, the Segment Results reported for Financial Services segment is before the effect of Exceptional items. Also Exceptional Item is shown separately at an overall level to arrive at profit before tax therein. However as there is no specific placeholder for Exceptional items in the XBRL format, we have shown Segment Results of Financial Services business post considering the effect of Exceptional items of Rs.30.89 crores. -37000000.00 1215800000.00 3969100000.00 B2B 16326400000.00 B2C 6758700000.00 Financial services 50659400000.00 73744500000.00 3545400000.00 77289900000.00 B2B 8320300000.00 B2C 2813300000.00 Financial services 39103700000.00 50237300000.00 1561700000.00 51799000000.00 Re-measurement gain / (loss) on defined benefit plans -8800000.00 Net gain / (loss) on equity instruments measured at fair value through other comprehensive income 0.00 Share of other comprehensive income of joint venture accounted for using the equity method (net of tax) 0.00 Re-measurement gain / (loss) on defined benefit plans -26100000.00 Net gain / (loss) on equity instruments measured at fair value through other comprehensive income 0.00 Share of other comprehensive income of joint venture accounted for using the equity method (net of tax) 0.00 -8800000.00 -26100000.00 -2200000.00 -6600000.00 Exchange differences in translating the financial statements of a foreign operation 300000.00 Exchange differences in translating the financial statements of a foreign operation 400000.00 300000.00 400000.00 0.00 0.00