KIRLOSENG2019-10-012019-12-31in-bse-fin:OneOperatingExpenses01Member KIRLOSENG2019-10-012019-12-31in-bse-fin:FourOperatingExpenses01Member KIRLOSENG2019-10-012019-12-31in-bse-fin:OneReportableSegmentRevenue01Member KIRLOSENG2019-10-012019-12-31in-bse-fin:OneReportableSegmentRevenue02Member KIRLOSENG2019-10-012019-12-31in-bse-fin:OneReportableSegmentRevenue03Member KIRLOSENG2019-10-012019-12-31in-bse-fin:OneReportableSegmentRevenue04Member KIRLOSENG2019-10-012019-12-31in-bse-fin:OneReportableSegmentRevenue05Member KIRLOSENG2019-10-012019-12-31in-bse-fin:FourReportableSegmentRevenue01Member KIRLOSENG2019-10-012019-12-31in-bse-fin:FourReportableSegmentRevenue02Member KIRLOSENG2019-10-012019-12-31in-bse-fin:FourReportableSegmentRevenue03Member KIRLOSENG2019-10-012019-12-31in-bse-fin:FourReportableSegmentRevenue04Member KIRLOSENG2019-10-012019-12-31in-bse-fin:FourReportableSegmentRevenue05Member KIRLOSENG2019-10-012019-12-31in-bse-fin:OneReportableSegmentResults01Member KIRLOSENG2019-10-012019-12-31in-bse-fin:OneReportableSegmentResults02Member KIRLOSENG2019-10-012019-12-31in-bse-fin:OneReportableSegmentResults03Member KIRLOSENG2019-10-012019-12-31in-bse-fin:OneReportableSegmentResults04Member KIRLOSENG2019-10-012019-12-31in-bse-fin:OneReportableSegmentResults05Member KIRLOSENG2019-10-012019-12-31in-bse-fin:FourReportableSegmentResults01Member KIRLOSENG2019-10-012019-12-31in-bse-fin:FourReportableSegmentResults02Member KIRLOSENG2019-10-012019-12-31in-bse-fin:FourReportableSegmentResults03Member KIRLOSENG2019-10-012019-12-31in-bse-fin:FourReportableSegmentResults04Member KIRLOSENG2019-10-012019-12-31in-bse-fin:FourReportableSegmentResults05Member KIRLOSENG2019-10-012019-12-31in-bse-fin:OneReportableSegmentAssets01Member KIRLOSENG2019-10-012019-12-31in-bse-fin:OneReportableSegmentAssets02Member KIRLOSENG2019-10-012019-12-31in-bse-fin:OneReportableSegmentAssets03Member KIRLOSENG2019-10-012019-12-31in-bse-fin:OneReportableSegmentAssets04Member KIRLOSENG2019-10-012019-12-31in-bse-fin:OneReportableSegmentAssets05Member KIRLOSENG2019-10-012019-12-31in-bse-fin:OneReportableSegmentLiabilities01Member KIRLOSENG2019-12-31in-bse-fin:OneReportableSegmentLiabilities01Member KIRLOSENG2019-10-012019-12-31in-bse-fin:OneReportableSegmentLiabilities02Member KIRLOSENG2019-12-31in-bse-fin:OneReportableSegmentLiabilities02Member KIRLOSENG2019-10-012019-12-31in-bse-fin:OneReportableSegmentLiabilities03Member KIRLOSENG2019-12-31in-bse-fin:OneReportableSegmentLiabilities03Member KIRLOSENG2019-10-012019-12-31in-bse-fin:OneReportableSegmentLiabilities04Member KIRLOSENG2019-12-31in-bse-fin:OneReportableSegmentLiabilities04Member KIRLOSENG2019-10-012019-12-31in-bse-fin:OneReportableSegmentLiabilities05Member KIRLOSENG2019-12-31in-bse-fin:OneReportableSegmentLiabilities05Member KIRLOSENG2019-10-012019-12-31in-bse-fin:OneItemsThatWillNotBeReclassifiedToProfitAndLoss01Member KIRLOSENG2019-10-012019-12-31in-bse-fin:FourItemsThatWillNotBeReclassifiedToProfitAndLoss01Member KIRLOSENG2019-10-012019-12-31in-bse-fin:OneItemsThatWillBeReclassifiedToProfitAndLoss01Member KIRLOSENG2019-10-012019-12-31in-bse-fin:FourItemsThatWillBeReclassifiedToProfitAndLoss01Member iso4217:INRxbrli:purexbrli:sharesiso4217:INRxbrli:shares KIRLOSENG 2019-04-01 2020-03-31 2020-01-14 INR Crores Third quarter Multi segment 2019-10-01 2019-12-31 Unaudited Consolidated 8356000000.00 72000000.00 8428000000.00 3733800000.00 1470400000.00 114100000.00 705600000.00 33100000.00 220900000.00 1638500000.00 7916400000.00 511600000.00 0.00 511600000.00 66100000.00 -18100000.00 48000000.00 0.00 463600000.00 0.00 0.00 0.00 0.00 463600000.00 -4100000.00 459500000.00 459600000.00 4000000.00 455500000.00 4000000.00 289200000.00 2 3.18 3.18 0.00 0.00 3.18 3.18 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. n n n2 The Parent company and one of its subsidiary (ARKA Fincap Limited) opted to exercise the option under section 115BAA of the Income Tax Act, 1961 as introduced by the taxation Laws (Amendment) Ordinance, 2019. Accordingly, the Parent company and one of its subsidiary (ARKA Fincap Limited) have recognised provision for income tax for nine months ended December 2019 and remeasured its deferred tax basis in accordance with the prescribed rate. The full impact of this change has been recognised in the quarter ended 31 December 2019. n n n3 Effective 1 April , 2019, the Group adopted Ind AS 116 Leases , applied to lease contracts existing on 1 April , 2019 using the modified retrospective method along with the transition option to recognise Right-of-Use asset (ROU) at an amount equal to the lease liability. Accordingly, comparatives for the previous quarters and year ended March 31, 2019 have not been retrospectively adjusted. The effect of this adoption is not material on the profit for the quarter & nine months ended 31 December 2019. n n n4 The Consolidated Financials Results includes the results of following Subsidiaries:-t t n 1- La-Gajjar Machineries Private Limitedttttt t n 2- ARKA Fincap Limited (Formerly known as Kirloskar Capital Limited)tttt 3- KOEL Americas Corp. n nttttt t n5 In the previous year the Company had opted to publish Consolidated Financial Results on an annual basis accordingly the Consolidated Financial Results for the quarter and nine months ended 31 December 2018 are approved by the Board of Directors of the Company but have not been subjected to review by the Statutory Auditors. n n n6 The figures for the previous periods have been regrouped wherever required to make them comparable with those of the current period. n n n7 The above results for the quarter and nine months ended 31 December 2019 are reviewed and recommended by the Audit Committee and approved by the Board of Directors of the Company in their respective meetings held on 31 January 2020 and are subjected to a Limited Review by the Statutory Auditors. Multi segment 2019-04-01 2019-12-31 Unaudited Consolidated 25562500000.00 300400000.00 25862900000.00 11624900000.00 4951900000.00 -168800000.00 2055000000.00 97300000.00 655400000.00 4998000000.00 24213700000.00 1649200000.00 164900000.00 1814100000.00 506600000.00 -36400000.00 470200000.00 0.00 1343900000.00 0.00 0.00 0.00 0.00 1343900000.00 -11800000.00 1332100000.00 1324900000.00 19000000.00 1313000000.00 19100000.00 289200000.00 2 9.16 9.16 0.00 0.00 9.16 9.16 Other Expenses 1638500000.00 Other Expenses 4998000000.00 Electric Pumps 1207100000.00 Engines 6746300000.00 Financial Sevices 129500000.00 Others 268800000.00 Unallocated 4300000.00 Electric Pumps 4228500000.00 Engines 19951400000.00 Financial Sevices 319600000.00 Others 1050400000.00 Unallocated 12600000.00 8356000000.00 25562500000.00 0.00 0.00 8356000000.00 25562500000.00 Electric Pumps 54800000.00 Engines 487300000.00 Financial Sevices 40600000.00 Others -31200000.00 Unallocated -6800000.00 Electric Pumps 205500000.00 Engines 1450800000.00 Financial Sevices 69700000.00 Others -116000000.00 Unallocated 136500000.00 544700000.00 1746500000.00 33100000.00 97300000.00 0.00 1 The Parent Company operates in single reportable segment namely 'Engines'. However at consolidated level the Group has identified three reportable segments namely 'Engines' , 'Electric Pumps' 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: n n2 As per IND AS 108 Operating Segments , The Group has reported 'Segment information' as described below:-t t n A) Engines - The Engines segment includes production, sales and services of Engines, Gensets and spares parts. n B) Electric Pumps - The Electric Pumps segment includes production, sales and services of Electric Pumps. n C) Financial Services - This segment includes operations of rendering financial services through wholly owned subsidiary ARKA Fincap Limited. (formerly known as Kirloskar Capital Limited) n D) Other Segments - This represents others operating business segments which are not separately reportable as per IND AS criterion. n E) Unallocable - Unallocable comprises of assets, liabilities, revenue and expenses which are not directly related with any of operating segments -164900000.00 511600000.00 1814100000.00 Electric Pumps 4428400000.00 Engines 11153400000.00 Financial Sevices 5570100000.00 Others 691400000.00 Unallocated 4770400000.00 26613700000.00 0.00 26613700000.00 Electric Pumps 1622000000.00 Engines 5322600000.00 Financial Sevices 315100000.00 Others 242500000.00 Unallocated 1274300000.00 8776500000.00 0.00 8776500000.00