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 KIRLOSBROS2023-10-012023-12-31in-bse-fin:OneItemsThatWillNotBeReclassifiedToProfitAndLoss01Member KIRLOSBROS2023-10-012023-12-31in-bse-fin:FourItemsThatWillNotBeReclassifiedToProfitAndLoss01Member KIRLOSBROS2023-10-012023-12-31in-bse-fin:OneItemsThatWillBeReclassifiedToProfitAndLoss01Member KIRLOSBROS2023-10-012023-12-31in-bse-fin:OneItemsThatWillBeReclassifiedToProfitAndLoss02Member KIRLOSBROS2023-10-012023-12-31in-bse-fin:FourItemsThatWillBeReclassifiedToProfitAndLoss01Member KIRLOSBROS2023-10-012023-12-31in-bse-fin:FourItemsThatWillBeReclassifiedToProfitAndLoss02Member 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 Consolidated 9648000000.00 145000000.00 9793000000.00 4425000000.00 283000000.00 9000000.00 1647000000.00 50000000.00 207000000.00 2048000000.00 8669000000.00 1124000000.00 19000000.00 1143000000.00 361000000.00 -50000000.00 311000000.00 0.00 832000000.00 0.00 0.00 0.00 -8000000.00 824000000.00 128000000.00 952000000.00 819000000.00 5000000.00 947000000.00 5000000.00 159000000.00 2 10.31 10.31 0.00 0.00 10.31 10.31 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 Group operates in single reporting segment of ‘Fluid Machinery and Systems’. Additional information as required by Ind AS 108 is as : Revenue from operations Quarter Ended Nine Months Ended Year Ended 31.12.2023 30.09.2023 31.12.2022 31.12.2023 31.12.2022 31.03.2023 Within India 6,306 6,023 6,339 18,073 17,188 24,940 Outside India 3,342 3,108 3,236 9,701 8,868 12,362 Total revenue from operations 9,648 9,131 9,575 27,774 26,056 37,302 3 Exceptional items for quarter ended and nine months ended 31 December 2023, represent net credit amount of reversal of project related provisions and credit on sales tax related provisions of earlier period in respect of company's subsidiary 'Karad Projects and Motors Limited.' 4 The Company’s subsidiary 'The Kolhapur Steel Limited' (TKSL) had paid Rs.42 million to Government of Maharashtra as per collector order dated 19 October 2022 towards change in usage of part of the land owned by it. This was considered as an exceptional item during the quarter ended 31 December 2022. 5 During the quarter ended 31 December 2022, one sales order of the company had crossed 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 at consolidated level would have risen by 4% and 30% in Q3 and by 8% and 82% in nine months, respectively. 6 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 Consolidated 27774000000.00 223000000.00 27997000000.00 13481000000.00 1059000000.00 -647000000.00 4841000000.00 182000000.00 577000000.00 5756000000.00 25249000000.00 2748000000.00 68000000.00 2816000000.00 864000000.00 -16000000.00 848000000.00 0.00 1968000000.00 0.00 0.00 0.00 0.00 1968000000.00 25000000.00 1993000000.00 1959000000.00 9000000.00 1984000000.00 9000000.00 159000000.00 2 24.67 24.67 0.00 0.00 24.67 24.67 Other Expenses 2048000000.00 Other Expenses 5756000000.00 Remeasurement of gains and losses -46000000.00 Remeasurement of gains and losses -136000000.00 -46000000.00 -136000000.00 -10000000.00 -33000000.00 Cash Flow Hedge 113000000.00 Foreign Currency Translation Reserve 51000000.00 Cash Flow Hedge 53000000.00 Foreign Currency Translation Reserve 75000000.00 164000000.00 128000000.00 0.00 0.00