KIRLOSENG2024-10-012024-12-31 KIRLOSENG2024-10-012024-12-31 KIRLOSENG2024-10-012024-12-31in-bse-fin:OneOperatingExpenses01Member KIRLOSENG2024-10-012024-12-31in-bse-fin:OneOperatingExpenses02Member KIRLOSENG2024-10-012024-12-31in-bse-fin:FourOperatingExpenses01Member KIRLOSENG2024-10-012024-12-31in-bse-fin:FourOperatingExpenses02Member KIRLOSENG2024-12-31 iso4217:INRxbrli:purexbrli:sharesiso4217:INRxbrli:shares 533293 KIRLOSENG NOTLISTED Kirloskar Oil Engines Limited Equity 2024-04-01 2025-03-31 2025-02-11 2025-01-31 INR Crores Third quarter 14:15:00 16:30:00 2025-02-11 2025-02-11 Not applicable Single segment B2B & B2C 2024-10-01 2024-12-31 Unaudited Standalone 11636000000.00 67600000.00 11703600000.00 5689000000.00 1724300000.00 177200000.00 843700000.00 31100000.00 319900000.00 2031700000.00 10816900000.00 886700000.00 0.00 886700000.00 237800000.00 -1400000.00 236400000.00 0.00 650300000.00 0.00 0.00 0.00 0.00 650300000.00 -10300000.00 640000000.00 0.00 0.00 290300000.00 2 4.48 4.47 0.00 0.00 4.48 4.47 Notes related to overall results 1. The above statement has been prepared in accordance with The Companies (Indian Accounting Standards) Rules, 2015 (Ind AS) prescribed under section 133 of The Companies Act, 2013 and other recognised accounting practices and policies to the extent applicable. 2. The Company consistently recognizes provision for any significantly delayed receivables, for accounting of expected credit losses. With respect to the provision made for the receivables against sales of Gensets to a specific customer in prior years, the (income) or expense in the Statement of Profit & Loss for the quarter ending 31st December 2024 was Nil [Rs.13.38 crore for FY 2023–2024; Rs. (17.44) crore during the quarter ending 30th September 2024; and Rs. (4.98) crore during the quarter ending 31st December 2023] 3. During the quarter ended 31st December 2024, the Company has allotted 28,652 fully paid-up equity shares of Rs. 2/- each to the option grantees upon exercise of Employee Stock Options pursuant to ‘Kirloskar Oil Engines Limited – Employee Stock Option Plan 2019' ('KOEL ESOP 2019'). Consequent to aforesaid allotment, the paid-up equity share capital of the Company has increased from 14,51,07,042 fully paid-up equity shares of Rs. 2/- each to 14,51,35,694 fully paid-up equity shares of Rs. 2/- each. 4. The figures for the previous periods have been regrouped wherever required to make them comparable with those of the current periods. 5. The above results for the quarter and nine months ended 31st December 2024 are reviewed and recommended by the Audit Committee and approved by the Board of Directors of the Company in their respective meetings held on 11th February 2025 and are subjected to a Limited Review by the Statutory Auditors of the Company. 6. The Board of Directors in its meeting held on 11th February 2025 has declared an interim dividend of Rs.2.50 /- (125%) per equity share of Rs. 2/- each for the year ended 31st March 2025. The record date for payment of interim dividend is 21st February 2025. 7. Notes related to results(specifically profit and loss): Amounts reported in Other Expenses as Expenses Capitalised is seperate line item in published results, however as there is no seperate placeholder in XBRL hence it is been shown under Total Other Expenses Single segment 2024-04-01 2024-12-31 Unaudited Standalone 37008600000.00 292600000.00 37301200000.00 19346500000.00 5664700000.00 -1012900000.00 2595000000.00 84500000.00 832900000.00 5618800000.00 33129500000.00 4171700000.00 0.00 4171700000.00 981400000.00 82300000.00 1063700000.00 0.00 3108000000.00 0.00 0.00 0.00 0.00 3108000000.00 -26000000.00 3082000000.00 0.00 0.00 290300000.00 2 21.42 21.37 0.00 0.00 21.42 21.37 Expenses capitalised (Refer note no.8) -40900000.00 Other Expenses 2072600000.00 Expenses capitalised (Refer note no.8) -132800000.00 Other Expenses 5751600000.00 1. The Company mainly operates in the business of manufacturing of Engines 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 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 nine months ended 31st December 2024. 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 nine months ended 31st December 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. -13700000.00 -34700000.00 -3400000.00 -8700000.00 0.00 0.00