KIRLOSBROS2023-10-012023-12-31 KIRLOSBROS2023-10-012023-12-31 KIRLOSBROS2023-10-012023-12-31in-bse-fin:OneOperatingExpenses01Member KIRLOSBROS2023-10-012023-12-31in-bse-fin:FourOperatingExpenses01Member KIRLOSBROS2023-12-31 iso4217:INRxbrli:purexbrli:sharesiso4217:INRxbrli:shares 500241 KIRLOSBROS NOTLISTED Kirloskar Brothers Limited Equity 2023-04-01 2024-03-31 2024-02-14 2024-02-05 INR Millions Third quarter 09:00:00 13:30:00 2024-02-14 2024-02-14 Not applicable Single segment Fluid Machinery and Systems 2023-10-01 2023-12-31 Unaudited Standalone 6440000000.00 42000000.00 6482000000.00 3244000000.00 213000000.00 -38000000.00 830000000.00 12000000.00 129000000.00 1469000000.00 5859000000.00 623000000.00 0.00 623000000.00 219000000.00 -52000000.00 167000000.00 0.00 456000000.00 0.00 0.00 0.00 0.00 456000000.00 -35000000.00 421000000.00 0.00 0.00 159000000.00 2 5.74 5.74 0.00 0.00 5.74 5.74 1. The above results have been reviewed by the Audit Committee and approved by the Board of Directors at their respective meetings held on 13 February 2024 and 14 February 2024. 2. Company operates in single reporting segment of ‘Fluid Machinery and Systems’. Additional information as required by Ind AS 108, 'Operating Segments' is given in the consolidated financial results. 3. Company had made a provision of Rs 53 million during the quarter ended 31 December 2022 (cumulatively Rs 139 million during 9 months ended 31 December 2022) towards impairment of it's investment in the subsidiary company viz. 'The Kolhapur Steel Limited' This was considered as an exceptional item in the respective periods. 4. During the quarter ended 31 December 2022, one sales order of the company had crossed the threshold for recognition of revenue as per accounting standards/ rules followed consistently. Consequently, there was a favourable impact of Rs. 313 million on the revenue and profit before tax during the quarter and nine months ended 31 December 2022. This has resulted in moderating the growth and profit for the quarter and nine months ended 31 December 2023. Excluding the impact of this “one off”, the sales and profit before tax after exceptional items would have risen by 11% and 122% in Q3 and by 6% and 128% in nine months respectively. 5. Figures for earlier periods have been regrouped/ reclassified wherever necessary to make them comparable with current period's figure. Single segment 2023-04-01 2023-12-31 Unaudited Standalone 18204000000.00 189000000.00 18393000000.00 9593000000.00 816000000.00 -412000000.00 2489000000.00 47000000.00 360000000.00 3930000000.00 16823000000.00 1570000000.00 0.00 1570000000.00 488000000.00 -62000000.00 426000000.00 0.00 1144000000.00 0.00 0.00 0.00 0.00 1144000000.00 -101000000.00 1043000000.00 0.00 0.00 159000000.00 2 14.41 14.41 0.00 0.00 14.41 14.41 Other Expenses 1469000000.00 Other Expenses 3930000000.00 -45000000.00 -134000000.00 -10000000.00 -33000000.00