KIRLOSENG2024-01-012024-03-31 KIRLOSENG2024-01-012024-03-31 KIRLOSENG2024-01-012024-03-31in-bse-fin:OneOperatingExpenses01Member KIRLOSENG2024-01-012024-03-31in-bse-fin:OneOperatingExpenses02Member KIRLOSENG2024-01-012024-03-31in-bse-fin:FourOperatingExpenses01Member KIRLOSENG2024-01-012024-03-31in-bse-fin:FourOperatingExpenses02Member KIRLOSENG2024-03-31 iso4217:INRxbrli:purexbrli:sharesiso4217:INRxbrli:shares 533293 KIRLOSENG NOTLISTED Kirloskar Oil Engines Limited Equity 2023-04-01 2024-03-31 2024-05-08 2024-04-23 INR Crores Yearly 14:00:00 16:45:00 2024-05-08 2024-05-08 true Cash Flow Indirect Declaration of unmodified opinion Single segment B2B & B2C 2024-01-01 2024-03-31 Audited Standalone 13916800000.00 84700000.00 14001500000.00 6810600000.00 2230700000.00 170600000.00 875300000.00 28500000.00 257000000.00 2047800000.00 12420500000.00 1581000000.00 0.00 1581000000.00 407000000.00 -2200000.00 404800000.00 0.00 1176200000.00 0.00 0.00 0.00 0.00 1176200000.00 -8900000.00 1167300000.00 0.00 0.00 289900000.00 2 8.12 8.09 0.00 0.00 8.12 8.09 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 ) Single segment 2023-04-01 2024-03-31 Audited Standalone 48505400000.00 274400000.00 48779800000.00 24118900000.00 8203200000.00 117100000.00 3069200000.00 77800000.00 970100000.00 7355100000.00 43911400000.00 4868400000.00 0.00 4868400000.00 1205000000.00 47100000.00 1252100000.00 0.00 3616300000.00 0.00 0.00 0.00 0.00 3616300000.00 -26300000.00 3590000000.00 0.00 0.00 289900000.00 2 25937000000.00 24.96 24.89 0.00 0.00 24.96 24.89 Expenses capitalised (Refer note 10) -44700000.00 Other Expenses 2092500000.00 Expenses capitalised (Refer note 10) -205700000.00 Other Expenses 7560800000.00 4081100000.00 2022800000.00 0.00 0.00 827300000.00 402900000.00 0.00 0.00 14878600000.00 0.00 300000.00 144200000.00 15023100000.00 0.00 275100000.00 22632300000.00 5235100000.00 3883400000.00 5684400000.00 895700000.00 84300000.00 107500000.00 337200000.00 10992500000.00 0.00 350800000.00 16578400000.00 0.00 0.00 39210700000.00 289900000.00 25937000000.00 26226900000.00 26226900000.00 672800000.00 0.00 162700000.00 835500000.00 383700000.00 99500000.00 0.00 216900000.00 1535600000.00 1443600000.00 7274000000.00 1074000000.00 9791600000.00 744200000.00 912400000.00 0.00 0.00 11448200000.00 0.00 0.00 12983800000.00 39210700000.00 1. Right of use Asset amounting to Rs. 12.86 Crores have been clubbed under PPE. 2. Non current lease liabilities amounting to Rs. 0.07 Crores have been clubbed under Non current borrowings. 3. Current lease liabilities amounting to Rs.2.44 Crores have been clubbed under Current Borrowings 4. Non current income tax asset have been clubbed with other non current assets Notes: Please refer attached scanned copy of results for detailed notes on results as the system is not accepting more than 4000 words. Explanatory notes related to XBRL : In the General Info section, for the field Segment Reporting we have selected Single Segment though we have Multi Segments i.e B2B and B2C. When we are selecting Multi Segment in General Info Section, it is mandatory to fill in the Segment Reporting tab or else there is validation error. However as per para 4 of Ind AS 108 “Operating Segments”, the Company is required to disclose segment information only in the Consolidated Financial Results. Accordingly, disclosure of this information has been included under Consolidated Financial Results for the quarter and year ended 31st March 2024. To keep the XBRL aligned with published standalone results and avoid the validation error, we have reported the Single segment in Info Section and reported the Consolidated segment in Consolidated XBRL Results file. 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.-15.60 crores. 77800000.00 -656900000.00 -1043900000.00 0.00 0.00 0.00 9300000.00 0.00 0.00 1209500000.00 0.00 0.00 0.00 970100000.00 1800000.00 40700000.00 0.00 0.00 0.00 -7800000.00 0.00 62300000.00 17900000.00 -21800000.00 0.00 -134900000.00 0.00 155300000.00 0.00 554800000.00 5423200000.00 0.00 0.00 0.00 1084300000.00 0.00 4338900000.00 0.00 569000000.00 0.00 1090900000.00 0.00 0.00 0.00 0.00 7900000.00 2764900000.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 191400000.00 0.00 0.00 0.00 42200000.00 0.00 1300000.00 0.00 -4182000000.00 0.00 0.00 20900000.00 0.00 0.00 0.00 3400000.00 0.00 2189600000.00 851400000.00 0.00 31600000.00 724400000.00 106800000.00 0.00 0.00 499700000.00 656600000.00 0.00 656600000.00 239100000.00 895700000.00 -11900000.00 -35100000.00 -3000000.00 -8800000.00 0.00 0.00