KIRLOSENG2024-07-012024-09-30 KIRLOSENG2024-07-012024-09-30 KIRLOSENG2024-07-012024-09-30in-bse-fin:OneOperatingExpenses01Member KIRLOSENG2024-07-012024-09-30in-bse-fin:OneOperatingExpenses02Member KIRLOSENG2024-07-012024-09-30in-bse-fin:FourOperatingExpenses01Member KIRLOSENG2024-07-012024-09-30in-bse-fin:FourOperatingExpenses02Member KIRLOSENG2024-09-30 KIRLOSENG2024-07-012024-09-30in-bse-fin:OneReportableSegmentRevenue01Member KIRLOSENG2024-07-012024-09-30in-bse-fin:OneReportableSegmentRevenue02Member KIRLOSENG2024-07-012024-09-30in-bse-fin:OneReportableSegmentRevenue03Member KIRLOSENG2024-07-012024-09-30in-bse-fin:FourReportableSegmentRevenue01Member KIRLOSENG2024-07-012024-09-30in-bse-fin:FourReportableSegmentRevenue02Member KIRLOSENG2024-07-012024-09-30in-bse-fin:FourReportableSegmentRevenue03Member KIRLOSENG2024-07-012024-09-30in-bse-fin:OneReportableSegmentResults01Member KIRLOSENG2024-07-012024-09-30in-bse-fin:OneReportableSegmentResults02Member KIRLOSENG2024-07-012024-09-30in-bse-fin:OneReportableSegmentResults03Member KIRLOSENG2024-07-012024-09-30in-bse-fin:FourReportableSegmentResults01Member KIRLOSENG2024-07-012024-09-30in-bse-fin:FourReportableSegmentResults02Member KIRLOSENG2024-07-012024-09-30in-bse-fin:FourReportableSegmentResults03Member KIRLOSENG2024-07-012024-09-30in-bse-fin:OneReportableSegmentAssets01Member KIRLOSENG2024-07-012024-09-30in-bse-fin:OneReportableSegmentAssets02Member KIRLOSENG2024-07-012024-09-30in-bse-fin:OneReportableSegmentAssets03Member KIRLOSENG2024-07-012024-09-30in-bse-fin:OneReportableSegmentLiabilities01Member KIRLOSENG2024-09-30in-bse-fin:OneReportableSegmentLiabilities01Member KIRLOSENG2024-07-012024-09-30in-bse-fin:OneReportableSegmentLiabilities02Member KIRLOSENG2024-09-30in-bse-fin:OneReportableSegmentLiabilities02Member KIRLOSENG2024-07-012024-09-30in-bse-fin:OneReportableSegmentLiabilities03Member KIRLOSENG2024-09-30in-bse-fin:OneReportableSegmentLiabilities03Member KIRLOSENG2024-07-012024-09-30in-bse-fin:OneItemsThatWillNotBeReclassifiedToProfitAndLoss01Member KIRLOSENG2024-07-012024-09-30in-bse-fin:OneItemsThatWillNotBeReclassifiedToProfitAndLoss02Member KIRLOSENG2024-07-012024-09-30in-bse-fin:OneItemsThatWillNotBeReclassifiedToProfitAndLoss03Member KIRLOSENG2024-07-012024-09-30in-bse-fin:FourItemsThatWillNotBeReclassifiedToProfitAndLoss01Member KIRLOSENG2024-07-012024-09-30in-bse-fin:FourItemsThatWillNotBeReclassifiedToProfitAndLoss02Member KIRLOSENG2024-07-012024-09-30in-bse-fin:FourItemsThatWillNotBeReclassifiedToProfitAndLoss03Member KIRLOSENG2024-07-012024-09-30in-bse-fin:OneItemsThatWillBeReclassifiedToProfitAndLoss01Member KIRLOSENG2024-07-012024-09-30in-bse-fin:FourItemsThatWillBeReclassifiedToProfitAndLoss01Member iso4217:INRxbrli:purexbrli:sharesiso4217:INRxbrli:shares 533293 KIRLOSENG NOTLISTED Kirloskar Oil Engines Limited Equity 2024-04-01 2025-03-31 2024-11-12 2024-10-28 INR Crores Half yearly 09:45:00 16:00:00 2024-11-12 2024-11-12 true Cash Flow Indirect Not applicable Multi segment 2024-07-01 2024-09-30 Unaudited Consolidated 15003200000.00 157400000.00 15160600000.00 7574100000.00 1717100000.00 -1055800000.00 1366400000.00 1176400000.00 329200000.00 2468900000.00 13576300000.00 1584300000.00 78700000.00 1663000000.00 305300000.00 108900000.00 414200000.00 0.00 1248800000.00 0.00 0.00 0.00 400000.00 1249200000.00 -10300000.00 1238900000.00 1275100000.00 -25900000.00 -9300000.00 -1000000.00 290200000.00 2 8.79 8.74 0.00 0.00 8.79 8.74 Notes related to results (specifically profit and loss) : 11. 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. 12. In published results,the line item share of net profit/(loss) of joint venture accounted for using the equity method is reported before Profit before exceptional items and tax & hence there is a difference in amount in reported in row no 5 & 14. 13. The tax expenses (Excess)/short provision relating to previous years is grouped with Current tax as no seperate head in available Additional notes related to cash flow for aligning with numbers in published results : 18. Amounts shown under Purchase/Proceeds from sales of Property, Plant and Equipment includes adjustments for not only property, plant and equipment but also intangible assets and intangible assets under development 19. Amounts shown under Adjustments for fair value losses (gains) includes adjustments for the following : i) gain/(loss) on fair valuation of investments in mutual fund measured at FVTPL (net) ii) gain/(loss) on fair valuation on derivative instruments 20. Other Adjustments for non-cash items includes the following items- i) Bad debts and irrecoverable balances written off ii) Provisions no longer required written back iii) (Write down) / reversal in write down of inventories iv) Unwinding of security deposit & subsidy receivable under Package Scheme of Incentives (PSI), 2001 v) Sundry credit balances written back vi)Net Gain/(Loss) on lease modifications vii)Gain on derecognition of financial assets measured at amortised cost 21.Movement for Government grant receivable has been included under Adjustments for other financial assets, current 22. Operating Activities : Other adjustments for which cash effects are investing or financing cash flow include the following : i) Gain/(Loss) on sale of investments in mutual funds measured at FVTPL ii) Gain/(Loss) on disposal of PPE and other intangibles iii) Dividend Income 23. Operating Activities - Movement of current/non current elements of - financial assets including trade receivables, loan and receivables from financial services business, other assets have been considered under Adjustments for (increase)decrease in trade receivables, current 24. Operating Activities - Movement of current/non current elements of - financial liabilities including trade payables, other liabilities have been considered under Adjustments for increase(decrease) in trade payables, current 25. Investing Activities : Other inflows (outflows) of cash include the following : i) Fixed Deposits placed ii) Investment in subsidiaries (preference shares) iii) (Purchases)/Proceeds from sale of mutual funds (net) and equity /debt instrument of other entity. 26. Proceeds/Repayments from borrowings includes current and non-current portions of bill discounting, short term borrowings and long term borrowings 27. As the profit before tax linked in xbrl is profit before tax and before share of profit of Joint venture (JV),as explained above, the adjustment in non cash items for share of profit of JV as per published results' casflow is not considered to align with the start point (PBT) of the XBRL. Notes: Please refer attached scanned copy of results for detailed notes on results as the system is not accepting more than 4000 words. Multi segment 2024-04-01 2024-09-30 Unaudited Consolidated 31358700000.00 276300000.00 31635000000.00 15252800000.00 3799200000.00 -1293300000.00 2615500000.00 2189100000.00 632600000.00 4821800000.00 28017700000.00 3617300000.00 152900000.00 3770200000.00 816400000.00 147400000.00 963800000.00 0.00 2806400000.00 0.00 0.00 0.00 7300000.00 2813700000.00 -19100000.00 2794600000.00 2868100000.00 -54400000.00 -18100000.00 -1000000.00 290200000.00 2 19.77 19.68 0.00 0.00 19.77 19.68 Expenses capitalised (Refer note no.11) -61700000.00 Other Expenses 2530600000.00 Expenses capitalised (Refer note no.11) -91900000.00 Other Expenses 4913700000.00 -214700000.00 6129100000.00 2264600000.00 0.00 1914300000.00 771700000.00 499300000.00 0.00 0.00 1360600000.00 40425300000.00 100000.00 848400000.00 42634400000.00 51500000.00 418500000.00 54683400000.00 8483100000.00 5391100000.00 20362400000.00 6450200000.00 953200000.00 300000.00 310600000.00 33467800000.00 309000000.00 786800000.00 43046700000.00 85500000.00 0.00 97815600000.00 290200000.00 28854400000.00 29144600000.00 28929900000.00 30685000000.00 0.00 153400000.00 30838400000.00 518400000.00 157500000.00 0.00 872500000.00 32386800000.00 23619000000.00 7813300000.00 2709100000.00 34141400000.00 992200000.00 1365300000.00 0.00 0.00 36498900000.00 0.00 0.00 68885700000.00 97815600000.00 Notes related to Balance sheet- 1 - Right-of-Use amounting to Rs. 99.69 crores have been clubbed under PPE. 2 - Non Current Receivables of Financial Services Business amounting to Rs 4042.53 crores have been clubbed in Non Current Trade Receivables. 3 - Current Receivables of Financial Services Business amounting to Rs 1,373.14 crores have been clubbed in Current Trade Receivables 4- Non current lease liabilities amounting to Rs. 38.23 crores have been clubbed under Non Current Borrowings 5- Current lease liabilities amounting to Rs. 19.10 crores have been clubbed under Current Borrowings. 6. Non current income tax assets amounting to Rs. 20.38 crores have been clubbed under Other non-current assets. B2B 10752700000.00 B2C 2299700000.00 Financial services 1950800000.00 B2B 22308900000.00 B2C 5468100000.00 Financial services 3581700000.00 15003200000.00 31358700000.00 15003200000.00 31358700000.00 B2B 1337100000.00 B2C -58900000.00 Financial services 385200000.00 B2B 2910500000.00 B2C 207900000.00 Financial services 650000000.00 1663400000.00 3768400000.00 55100000.00 98600000.00 -55100000.00 -107700000.00 1663400000.00 3777500000.00 B2B 20944600000.00 B2C 7090600000.00 Financial services 65886600000.00 93921800000.00 3893800000.00 97815600000.00 B2B 11130400000.00 B2C 3349900000.00 Financial services 53553500000.00 68033800000.00 851900000.00 68885700000.00 98500000.00 -2143300000.00 -6753800000.00 0.00 0.00 0.00 0.00 62800000.00 0.00 -1038500000.00 0.00 0.00 0.00 632600000.00 -310100000.00 272000000.00 0.00 0.00 0.00 13200000.00 0.00 66000000.00 28700000.00 -38200000.00 0.00 -207100000.00 0.00 -144900000.00 0.00 -9594100000.00 -5823900000.00 0.00 0.00 0.00 943800000.00 0.00 -6767700000.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 152900000.00 1375200000.00 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 0.00 0.00 0.00 0.00 66000000.00 0.00 -2302800000.00 0.00 -3459100000.00 0.00 0.00 11300000.00 0.00 0.00 0.00 300000.00 0.00 24560300000.00 12080700000.00 0.00 88400000.00 507800000.00 146900000.00 0.00 0.00 11748100000.00 1521300000.00 -100000.00 1521200000.00 4929000000.00 6450200000.00 Re-measurement gain / (loss) on defined benefit plans -12600000.00 Net gain / (loss) on equity instruments measured at fair value through other comprehensive income -700000.00 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 -23800000.00 Net gain / (loss) on equity instruments measured at fair value through other comprehensive income -700000.00 Share of other comprehensive income of joint venture accounted for using the equity method (net of tax) 0.00 -13300000.00 -24500000.00 -3400000.00 -6200000.00 Exchange differences in translating the financial statements of a foreign operation -400000.00 Exchange differences in translating the financial statements of a foreign operation -800000.00 -400000.00 -800000.00 0.00 0.00