5332932022-07-012022-09-305332932022-09-305332932022-03-315332932022-04-012022-09-305332932022-07-012022-09-30in-bse-fin:OtherExpenses1Member5332932022-07-012022-09-30in-bse-fin:OtherExpenses2Member5332932022-04-012022-09-30in-bse-fin:OtherExpenses1Member5332932022-04-012022-09-30in-bse-fin:OtherExpenses2Member5332932022-07-012022-09-30ItemsThatWillNotBeReclassifiedToProfitAndLoss15332932022-07-012022-09-30ItemsThatWillNotBeReclassifiedToProfitAndLoss25332932022-04-012022-09-30ItemsThatWillNotBeReclassifiedToProfitAndLoss15332932022-04-012022-09-30ItemsThatWillNotBeReclassifiedToProfitAndLoss2iso4217:INRiso4217:INRxbrli:shares533293KIRLOSENGNOTLISTEDINE146L01010Kirloskar Oil Engines LimitedEquity2022-04-012023-03-312022-11-122022-10-28INRCroresHalf yearlySingle segmentEngines2022-11-1212:30:002022-11-1214:35:00trueCash Flow IndirectNot applicable2022-07-012022-09-30UnauditedStandalone10104000000477000001015170000049059000001827100000740000056670000010300000213200000164360000091742000009775000000977500000265200000-136000002516000000725900000000072590000068000007327000000028930000025.025.01005.025.01Notes related to overall results- <BR> <BR> 1. The Company operates in single reportable segment namely 'Engines'. <BR> <BR> 2. 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. <BR> <BR> 3.Consequent to the approval of the Board of Directors in its meeting held on 10th August 2022, the Company has during the quarter ended 30th September 2022 invested Rs. 50 Crores in the Rights Issue of 5,00,00,000 equity shares having face value of Rs. 10/- each of Arka Financial Holdings Private Limited (AFHPL), a wholly owned subsidiary, as per payment terms covered in the Letter of Offer issued by AFHPL to the Company. <BR> <BR> 4. Pursuant to the approval by the Board of Directors of the Company on 21st September 2022, for the exercise of Exit Option as per the Shareholders' Agreement including amendments thereof, between the Company , La-Gajjar Machineries Private Limited (LGM) and Derwent Crystal India Private Limited (DCIPL), the Company has acquired balance 24% equity shares of LGM on 26th September 2022. Consequent to the aforesaid acquisition, the Company is holding 100% equity shares of LGM and LGM has become a Wholly Owned Subsidiary of the Company, instead of a Subsidiary Company. <BR> <BR> 5. During the quarter ended 30th September 2022, the Company has allotted 17,057 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 14,46,15,432 fully paid-up equity shares of Rs. 2/- each to 14,46,32,489 fully paid-up equity shares of Rs. 2/- each. <BR> <BR> 6. Exceptional item as disclosed in the column "Year ended 31st March 2022" comprises of net profit arising on the sale of investment in Arka Fincap Limited ( AFL - Subsidiary Company of AFHPL and step down subsidiary of the Company). <BR> <BR> 7. The figures for the previous periods have been regrouped wherever required to make them comparable with those of the current period. <BR> <BR> 8. The results for the quarter and half year ended 30th September 2022 are reviewed and recommended by the Audit Committee and approved by the Board of Directors of the Company in their respective meetings held on 12th November 2022 and are subjected to a "Limited Review" by the Statutory Auditors. <BR> <BR> Notes related to results (specifically profit and loss) : <BR> 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. <BR> <BR> Notes related to cash flow- <BR> 1. The above Cash Flow Statement has been prepared under the indirect method set out in Indian Accounting Standard (Ind AS) 7, ‘Statement of Cash Flows’ as specified in the Companies (IndianAccounting Standards) Rules, 2015 <BR> 2. All figures in brackets indicate cash outflow. <BR> <BR> Additional notes related to cash flow for aligning with numbers in published results : <BR> 1. Amounts shown under "Adjustments for decrease/(increase) in trade receivables, current" includes adjustments for not only current trade receivables but also loans (current & non current), other financial assets including government grant receivables (current & non current), other assets (current & non current) and other bank balances. <BR> 2. Amounts shown under "Adjustments for decrease/(increase) in trade payables, current" includes adjustments for not only current trade payables but also other financial liabilities (current & non current), other liabilities (current & non current) and provisions (current & non current). <BR> 3. 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 <BR> 4. Amounts shown under "Adjustments for fair value losses (gains)" includes adjustments for the following : <BR> i) gain/(loss) on fair valuation of investments in mutual fund measured at FVTPL (net) <BR> ii) gain/(loss) on fair valuation on derivative instruments <BR> 5. Other Adjustments for non-cash items includes the following items- <BR> i) Bad debts and irrecoverable balances written off <BR> ii) Provisions no longer required written back <BR> iii) (Write down) / reversal in write down of inventories <BR> iv) Unwinding of security deposit & subsidy receivable under Package Scheme of Incentives (PSI), 2001 <BR> v) Sundry credit balances written back <BR> vi) Revenue from deferred Export Promotion Capital Goods (EPCG) Scheme <BR> 2022-04-012022-09-30UnauditedStandalone196341000001004000001973450000097571000003946200000-351800000112180000021300000418500000297270000017885800000184870000001848700000493600000-1660000047700000001371700000000013717000001360000013853000000029930000029.489.47009.489.47Other expenses1670100000Expenses capitalised-26500000Other expenses3022900000Expenses capitalised-50200000363600000022260000000585100000278700000001364130000004000001523000001379400000003116000001882800000038514000002901200000460860000011450000095900000400000323400000804400000003027000001219810000003102610000028930000022143300000224326000002243260000029000000001740000004640000003076000001339000000216100000112160000086770000050571000004219000006346700000367400000757800000007471900000859350000031026100000Notes to Balance sheet (As there are no separate placeholders for the items below)- <BR> 1. Right of use assets amounting to Rs. 17.81 crores have been clubbed under PPE. <BR> 2. Non current income tax assets amounting to Rs. 26.75 crores have been clubbed under Other non-current assets. <BR> 3. Current lease liabilities amounting to Rs. 3.16 crores have been clubbed under Current Borrowings. <BR> 4. Non Current lease liabilities amounting to Rs. 4.00 crores have been clubbed under Non Current Borrowings. <BR> <BR> Notes- <BR> <BR> 1. The Company operates in single reportable segment namely 'Engines'.21300000-834800000-645800000000000-171700000000418500000590000030100000000-21500000054000008200000185000000-667000000-154000000-1258800000589900000000387200000020270000001496000000286150000000000120000029180000000000000000000000000010749000000109360000018000000003400000010846000009735000000125000003616000001530000000-1366700000-891000000-89100000203600000114500000Re-measurement gain / (loss) on defined benefit plans9100000Net gain / (loss) on equity instruments measured at FVOCI09100000Re-measurement gain / (loss) on defined benefit plans18200000Net gain / (loss) on equity instruments measured at FVOCI01820000023000004600000