KIRLOSENG2022-10-012022-12-31 KIRLOSENG2022-10-012022-12-31 KIRLOSENG2022-10-012022-12-31in-bse-fin:OneOperatingExpenses01Member KIRLOSENG2022-10-012022-12-31in-bse-fin:OneOperatingExpenses02Member KIRLOSENG2022-10-012022-12-31in-bse-fin:FourOperatingExpenses01Member KIRLOSENG2022-10-012022-12-31in-bse-fin:FourOperatingExpenses02Member KIRLOSENG2022-12-31 iso4217:INRxbrli:purexbrli:sharesiso4217:INRxbrli:shares 533293 KIRLOSENG NOTLISTED Kirloskar Oil Engines Limited Equity 2022-04-01 2023-03-31 2023-02-10 2023-01-31 INR Crores Third quarter 12:41:00 14:25:00 2023-02-10 2023-02-10 Not applicable Single segment B2C & B2B 2022-10-01 2022-12-31 Unaudited Standalone 10001300000.00 60100000.00 10061400000.00 4933800000.00 1867400000.00 -30500000.00 612200000.00 19000000.00 212300000.00 1529800000.00 9144000000.00 917400000.00 0.00 917400000.00 242100000.00 -6600000.00 235500000.00 0.00 681900000.00 0.00 0.00 0.00 0.00 681900000.00 2300000.00 684200000.00 0.00 0.00 289300000.00 2 4.71 4.70 0.00 0.00 4.71 4.70 Notes : 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. 3. Consequent to the approval of the Board of Directors in its meeting held on 12th November 2022, the Company has during the quarter ended 31st December2022 invested Rs. 30 Crores in the Rights Issue of 3,00,00,000 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. 4. The Board of Directors in its meeting held on 12th November 2022, had given its consent to invest Rs. 40 crores in Rights Issue of 4,00,00,000 8.25% Cumulative Redeemable Preference Shares (Non-Convertible) having face value of Rs. 10/- each of La-Gajjar Machineries Private Limited ( LGM ), a wholly owned subsidiary of the Company, for a term of 7 years. During the quarter ended 31st December 2022, the Company has invested Rs.10 crores at Rs 2.5/- per share towards application money as per payment terms covered in the Letter of Offer issued by LGM to the Company. 5. During the quarter ended 31st December 2022, the Company has allotted 33,207 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 14,46,32,489 fully paid-up equity shares of Rs. 2/- each to 14,46,65,696 fully paidup equity shares of Rs. 2/- each. 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 ) [ a subsidiary company of AFHPL and step down subsidiary of the Company]. 7. The figures for the previous periods have been regrouped wherever required to make them comparable with those of the current period. 8. The above results for the quarter and nine months ended 31st December 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 10th February 2023 and are subjected to a Limited Review by the Statutory Auditors of the Company. 9. The Board of Directors in its meeting held on 10th February 2022 has declared an interim dividend of Rs. 2.50/- (125%) per equity share of Rs. 2/- each for the year ended 31st March 2023. The record date for payment of interim dividend is 23rd February 2023. Notes related to results (specifically profit and loss) : 10. 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. Single segment 2022-04-01 2022-12-31 Unaudited Standalone 29635400000.00 159400000.00 29794800000.00 14690900000.00 5813600000.00 -382300000.00 1734000000.00 40300000.00 630800000.00 4501400000.00 27028700000.00 2766100000.00 0.00 2766100000.00 735700000.00 -23200000.00 712500000.00 0.00 2053600000.00 0.00 0.00 0.00 0.00 2053600000.00 15900000.00 2069500000.00 0.00 0.00 289300000.00 2 14.20 14.17 0.00 0.00 14.20 14.17 Expenses capitalised (Refer note no.10) -26500000.00 Other Expenses 1556300000.00 Expenses capitalised (Refer note no.10) -76700000.00 Other Expenses 4578100000.00 Note- 1. The Company primarily 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 2022. The corresponding information for earlier periods is also restated as per para 29 of Ind AS 108. 2. In the 'General information about the Company', 'Segment Reporting' field we have selected 'Single Segment' though at a standalone level we have multi-segment i.e B2B and B2C - as we are facing error while validation with 'Multi-segment' selection. As the Company is presenting consolidated results, the segment disclosure as mentioned above is required at consolidated level only, hence no reporting is required at standalone level.The disclosure details are adequately disclosed in the Consoldiated XBRL file. 3000000.00 21200000.00 700000.00 5300000.00 0.00 0.00