KIRLOSENG2023-07-012023-09-30 KIRLOSENG2023-07-012023-09-30 KIRLOSENG2023-07-012023-09-30in-bse-fin:OneOperatingExpenses01Member KIRLOSENG2023-07-012023-09-30in-bse-fin:OneOperatingExpenses02Member KIRLOSENG2023-07-012023-09-30in-bse-fin:FourOperatingExpenses01Member KIRLOSENG2023-07-012023-09-30in-bse-fin:FourOperatingExpenses02Member KIRLOSENG2023-09-30 iso4217:INRxbrli:purexbrli:sharesiso4217:INRxbrli:shares 533293 KIRLOSENG NOTLISTED Kirloskar Oil Engines Limited Equity 2023-04-01 2024-03-31 2023-11-02 2023-10-17 INR Crores Half yearly 14:00:00 16:50:00 2023-11-02 2023-11-02 true Cash Flow Indirect Not applicable Single segment B2B & B2C 2023-07-01 2023-09-30 Unaudited Standalone 10589700000.00 63700000.00 10653400000.00 5327800000.00 2002200000.00 -248900000.00 743900000.00 16000000.00 243400000.00 1778400000.00 9862800000.00 790600000.00 0.00 790600000.00 202800000.00 2000000.00 204800000.00 0.00 585800000.00 0.00 0.00 0.00 0.00 585800000.00 -5100000.00 580700000.00 0.00 0.00 289800000.00 2 4.04 4.03 0.00 0.00 4.04 4.03 Notes: Please refer attached scanned copy of results for detailed notes on results as the system is not accepting more than 4000 words Notes related to cashflow 10. 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 (Indian Accounting Standards) Rules, 2015 11. Income Tax paid is treated as arising from operating activities and are not bifurcated between investing and financing activities. 12. All figures in bracket indicate cash outflow. Additional notes related cashflow 13. Adjustment of current financial liability, current finacial asset,other current asset, other current liability and current provision movement has been considered under non current. 14. 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 15. Amounts shown under Adjustments for fair value losses (gains) includes adjustments for the following : i) gain/(loss) on fair valuation of investments in mutual fund measured at FVTPL (net) ii) gain/(loss) on fair valuation on derivative instruments 16. Other Adjustments for non-cash items includes the following items- i) Bad debts and irrecoverable balances written off ii) Provisions no longer required written back iii) (Write down) / reversal in write down of inventories iv) Unwinding of security deposit & subsidy receivable under Package Scheme of Incentives (PSI), 2001 v) Sundry credit balances written back 17. Other inflows (outflowa) of cash includes fixed deposit placed Single segment 2023-04-01 2023-09-30 Unaudited Standalone 23236700000.00 133200000.00 23369900000.00 11666900000.00 4065200000.00 2400000.00 1401600000.00 29500000.00 456400000.00 3569500000.00 21191500000.00 2178400000.00 0.00 2178400000.00 541300000.00 18900000.00 560200000.00 0.00 1618200000.00 0.00 0.00 0.00 0.00 1618200000.00 -11600000.00 1606600000.00 0.00 0.00 289800000.00 2 11.17 11.14 0.00 0.00 11.17 11.14 Expenses capitalised -44500000.00 Other Expenses 1822900000.00 Expenses capitalised -111200000.00 Other Expenses 3680700000.00 3972100000.00 263100000.00 0.00 0.00 948300000.00 183200000.00 0.00 0.00 14669100000.00 0.00 80400000.00 144300000.00 14893800000.00 0.00 1180200000.00 21440700000.00 5651100000.00 1117100000.00 4736500000.00 854600000.00 87300000.00 86400000.00 308500000.00 7190400000.00 0.00 465000000.00 13306500000.00 0.00 0.00 34747200000.00 289800000.00 24294100000.00 24583900000.00 24583900000.00 9400000.00 0.00 180600000.00 190000000.00 357700000.00 76200000.00 0.00 217300000.00 841200000.00 886200000.00 6356400000.00 678100000.00 7920700000.00 471800000.00 929600000.00 0.00 0.00 9322100000.00 0.00 0.00 10163300000.00 34747200000.00 Notes related to Balancesheet- 1. Right of use Asset amounting to Rs. 14.37 Crores have been clubbed under PPE. 2. Non current lease liabilities amounting to Rs. 0.94 Crores have been clubbed under Non current borrowings. 3. Current lease liabilities amounting to Rs.3.06 Crores have been clubbed under Current Borrowings. 4. Non current income tax assets amounting to Rs. 30.75 crores have been clubbed under Other non-current assets. 29500000.00 -1014000000.00 -243300000.00 0.00 0.00 -221000000.00 43900000.00 9300000.00 0.00 104500000.00 0.00 0.00 -69500000.00 456400000.00 69500000.00 37700000.00 0.00 0.00 26100000.00 -9800000.00 0.00 32600000.00 7500000.00 -29600000.00 0.00 -66900000.00 0.00 79600000.00 0.00 -822700000.00 1355700000.00 0.00 0.00 0.00 509700000.00 0.00 846000000.00 0.00 360500000.00 1582200000.00 0.00 0.00 0.00 0.00 0.00 400000.00 1326800000.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 132400000.00 0.00 0.00 0.00 32500000.00 0.00 -2400000.00 0.00 57800000.00 0.00 0.00 12800000.00 0.00 0.00 0.00 400000.00 0.00 855500000.00 751400000.00 0.00 15600000.00 362100000.00 27900000.00 0.00 0.00 -288300000.00 615500000.00 0.00 615500000.00 239100000.00 854600000.00 -6800000.00 -15500000.00 -1700000.00 -3900000.00