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 KIRLOSENG2024-10-012024-12-31in-bse-fin:OneReportableSegmentRevenue01Member KIRLOSENG2024-10-012024-12-31in-bse-fin:OneReportableSegmentRevenue02Member KIRLOSENG2024-10-012024-12-31in-bse-fin:OneReportableSegmentRevenue03Member KIRLOSENG2024-10-012024-12-31in-bse-fin:FourReportableSegmentRevenue01Member KIRLOSENG2024-10-012024-12-31in-bse-fin:FourReportableSegmentRevenue02Member KIRLOSENG2024-10-012024-12-31in-bse-fin:FourReportableSegmentRevenue03Member KIRLOSENG2024-10-012024-12-31in-bse-fin:OneReportableSegmentResults01Member KIRLOSENG2024-10-012024-12-31in-bse-fin:OneReportableSegmentResults02Member KIRLOSENG2024-10-012024-12-31in-bse-fin:OneReportableSegmentResults03Member KIRLOSENG2024-10-012024-12-31in-bse-fin:FourReportableSegmentResults01Member KIRLOSENG2024-10-012024-12-31in-bse-fin:FourReportableSegmentResults02Member KIRLOSENG2024-10-012024-12-31in-bse-fin:FourReportableSegmentResults03Member KIRLOSENG2024-10-012024-12-31in-bse-fin:OneReportableSegmentAssets01Member KIRLOSENG2024-10-012024-12-31in-bse-fin:OneReportableSegmentAssets02Member KIRLOSENG2024-10-012024-12-31in-bse-fin:OneReportableSegmentAssets03Member KIRLOSENG2024-10-012024-12-31in-bse-fin:OneReportableSegmentLiabilities01Member KIRLOSENG2024-12-31in-bse-fin:OneReportableSegmentLiabilities01Member KIRLOSENG2024-10-012024-12-31in-bse-fin:OneReportableSegmentLiabilities02Member KIRLOSENG2024-12-31in-bse-fin:OneReportableSegmentLiabilities02Member KIRLOSENG2024-10-012024-12-31in-bse-fin:OneReportableSegmentLiabilities03Member KIRLOSENG2024-12-31in-bse-fin:OneReportableSegmentLiabilities03Member KIRLOSENG2024-10-012024-12-31in-bse-fin:OneItemsThatWillNotBeReclassifiedToProfitAndLoss01Member KIRLOSENG2024-10-012024-12-31in-bse-fin:OneItemsThatWillNotBeReclassifiedToProfitAndLoss02Member KIRLOSENG2024-10-012024-12-31in-bse-fin:OneItemsThatWillNotBeReclassifiedToProfitAndLoss03Member KIRLOSENG2024-10-012024-12-31in-bse-fin:FourItemsThatWillNotBeReclassifiedToProfitAndLoss01Member KIRLOSENG2024-10-012024-12-31in-bse-fin:FourItemsThatWillNotBeReclassifiedToProfitAndLoss02Member KIRLOSENG2024-10-012024-12-31in-bse-fin:FourItemsThatWillNotBeReclassifiedToProfitAndLoss03Member KIRLOSENG2024-10-012024-12-31in-bse-fin:OneItemsThatWillBeReclassifiedToProfitAndLoss01Member KIRLOSENG2024-10-012024-12-31in-bse-fin:FourItemsThatWillBeReclassifiedToProfitAndLoss01Member 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 Multi segment 2024-10-01 2024-12-31 Unaudited Consolidated 14537000000.00 106100000.00 14643100000.00 6129900000.00 1658500000.00 243200000.00 1335000000.00 1334400000.00 372900000.00 2622900000.00 13696800000.00 946300000.00 0.00 946300000.00 267200000.00 200000.00 267400000.00 0.00 678900000.00 0.00 0.00 0.00 0.00 678900000.00 -10800000.00 668100000.00 713000000.00 -34100000.00 705800000.00 -37700000.00 290300000.00 2 4.91 4.89 0.00 0.00 4.91 4.89 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 2024-12-31 Unaudited Consolidated 45962400000.00 315700000.00 46278100000.00 21382700000.00 5457700000.00 -1050100000.00 3950500000.00 3523500000.00 1005500000.00 7444700000.00 41714500000.00 4563600000.00 152900000.00 4716500000.00 1083600000.00 147600000.00 1231200000.00 0.00 3485300000.00 0.00 0.00 0.00 7300000.00 3492600000.00 -29900000.00 3462700000.00 3581100000.00 -88500000.00 3555800000.00 -93100000.00 290300000.00 2 24.69 24.57 0.00 0.00 24.69 24.57 Expenses capitalised (Refer note no.9) -40900000.00 Other Expenses 2663800000.00 Expenses capitalised (Refer note no.9) -132800000.00 Other Expenses 7577500000.00 B2B 10183300000.00 B2C 2237600000.00 Financial services 2116100000.00 B2B 32492200000.00 B2C 7705700000.00 Financial services 5764500000.00 14537000000.00 45962400000.00 0.00 0.00 14537000000.00 45962400000.00 B2B 910300000.00 B2C -207800000.00 Financial services 286200000.00 B2B 3820800000.00 B2C 100000.00 Financial services 936200000.00 988700000.00 4757100000.00 59600000.00 158200000.00 -17200000.00 1.The Group operates in the business of manufacturing of Engines and Pumps wherein 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”, Kirloskar Oil Engines Limited ( the Parent Company ) is required to disclose segment information only in the Consolidated Financial Results. At consolidated level, the Group has identified three operating reportable segments namely B2B, B2C and Financial Services. The identification of operating segments is consistent with performance assessment and resource allocation by the management. The Consolidated Statement of Segment wise Revenue, Results, Assets and Liabilities are as under : 2.As per Ind AS 108 Operating Segments , the Group has reported 'Segment information' as described below:- A) Business to Business (B2B) - This segment comprises of production, sales and services of Engines, Gensets, Electric Motors, Organic Waste Composter and spares parts of these products and oils. B) Business to Customer (B2C) - This segment comprises of production, assembly, sales and services of Diesel or Electric operated Pumps & pumpsets, accessories and allied products and Farm Machines like power tillers, power weeder, rotary tiller, implements, handheld tools, etc. C) Financial Services - This segment includes operations of rendering financial services through wholly owned Non-Banking Financial Company (NBFC) subsidiary Arka Financial Holdings Private Limited, NBFC step-down subsidiary Arka Fincap Limited and a step down subsidiary Arka Investment Advisory Services Private Limited respectively. D) Unallocable - Unallocable comprises of assets, liabilities, revenue and expenses which are not directly related with any of the operating segments. Explanatory notes for numbers reported in XBRL : i) The profit for Financial Services segment reported under Segment Results is before tax after interest and after exceptional items. ii) The Finance Costs under Segment Results includes finance cost other than the interest pertaining to the Financial Services segment iii)The disaggregation of finance cost for current quarter is as below: Financial services :- 127.48 Crore Other than Financial services:- 5.96 Crore -124900000.00 946300000.00 4723800000.00 B2B 21200800000.00 B2C 6789800000.00 Financial services 65900500000.00 93891100000.00 3356500000.00 97247600000.00 B2B 9799300000.00 B2C 3533800000.00 Financial services 53354500000.00 66687600000.00 925100000.00 67612700000.00 Re-measurement gain / (loss) on defined benefit plans -15500000.00 Net gain / (loss) on equity instruments measured at fair value through other comprehensive income 0.00 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 -39300000.00 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 -15500000.00 -40000000.00 -3900000.00 -10100000.00 Exchange differences in translating the financial statements of a foreign operation 800000.00 Exchange differences in translating the financial statements of a foreign operation 0.00 800000.00 0.00 0.00 0.00