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 KIRLOSENG2023-07-012023-09-30in-bse-fin:OneReportableSegmentRevenue01Member KIRLOSENG2023-07-012023-09-30in-bse-fin:OneReportableSegmentRevenue02Member KIRLOSENG2023-07-012023-09-30in-bse-fin:OneReportableSegmentRevenue03Member KIRLOSENG2023-07-012023-09-30in-bse-fin:FourReportableSegmentRevenue01Member KIRLOSENG2023-07-012023-09-30in-bse-fin:FourReportableSegmentRevenue02Member KIRLOSENG2023-07-012023-09-30in-bse-fin:FourReportableSegmentRevenue03Member KIRLOSENG2023-07-012023-09-30in-bse-fin:OneReportableSegmentResults01Member KIRLOSENG2023-07-012023-09-30in-bse-fin:OneReportableSegmentResults02Member KIRLOSENG2023-07-012023-09-30in-bse-fin:OneReportableSegmentResults03Member KIRLOSENG2023-07-012023-09-30in-bse-fin:FourReportableSegmentResults01Member KIRLOSENG2023-07-012023-09-30in-bse-fin:FourReportableSegmentResults02Member KIRLOSENG2023-07-012023-09-30in-bse-fin:FourReportableSegmentResults03Member KIRLOSENG2023-07-012023-09-30in-bse-fin:OneReportableSegmentAssets01Member KIRLOSENG2023-07-012023-09-30in-bse-fin:OneReportableSegmentAssets02Member KIRLOSENG2023-07-012023-09-30in-bse-fin:OneReportableSegmentAssets03Member KIRLOSENG2023-07-012023-09-30in-bse-fin:OneReportableSegmentLiabilities01Member KIRLOSENG2023-09-30in-bse-fin:OneReportableSegmentLiabilities01Member KIRLOSENG2023-07-012023-09-30in-bse-fin:OneReportableSegmentLiabilities02Member KIRLOSENG2023-09-30in-bse-fin:OneReportableSegmentLiabilities02Member KIRLOSENG2023-07-012023-09-30in-bse-fin:OneReportableSegmentLiabilities03Member KIRLOSENG2023-09-30in-bse-fin:OneReportableSegmentLiabilities03Member KIRLOSENG2023-07-012023-09-30in-bse-fin:OneItemsThatWillNotBeReclassifiedToProfitAndLoss01Member KIRLOSENG2023-07-012023-09-30in-bse-fin:OneItemsThatWillNotBeReclassifiedToProfitAndLoss02Member KIRLOSENG2023-07-012023-09-30in-bse-fin:OneItemsThatWillNotBeReclassifiedToProfitAndLoss03Member KIRLOSENG2023-07-012023-09-30in-bse-fin:FourItemsThatWillNotBeReclassifiedToProfitAndLoss01Member KIRLOSENG2023-07-012023-09-30in-bse-fin:FourItemsThatWillNotBeReclassifiedToProfitAndLoss02Member KIRLOSENG2023-07-012023-09-30in-bse-fin:FourItemsThatWillNotBeReclassifiedToProfitAndLoss03Member KIRLOSENG2023-07-012023-09-30in-bse-fin:OneItemsThatWillBeReclassifiedToProfitAndLoss01Member KIRLOSENG2023-07-012023-09-30in-bse-fin:FourItemsThatWillBeReclassifiedToProfitAndLoss01Member 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 Multi segment 2023-07-01 2023-09-30 Unaudited Consolidated 13048300000.00 78400000.00 13126700000.00 6128200000.00 1922900000.00 -327100000.00 1030900000.00 740100000.00 298900000.00 2275800000.00 12069700000.00 1057000000.00 0.00 1057000000.00 282900000.00 -9400000.00 273500000.00 0.00 783500000.00 0.00 0.00 0.00 -3800000.00 779700000.00 -5500000.00 774200000.00 779700000.00 0.00 774200000.00 0.00 289800000.00 2 5.38 5.38 0.00 0.00 5.38 5.38 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 results (specifically profit and loss) : 1. 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. 2. In published results,the line item share of net profit/(loss) of joint venture accounted for using the equity method is reported before Profit before exceptional items and tax & hence there is a differance in amount in reported in row no 5 & 14 Notes related to cash flow- 1. The above Cash Flow Statement has been prepared under the indirect method set out in IndianAccounting Standard (Ind AS) 7, ‘Statement of Cash Flows’ as specified in the Companies (IndianAccounting Standards) Rules, 2015 2.Income Tax paid is treated as arising from operating activities and are not bifurcated between investing and financing activities. 3. All figures in brackets indicate cash outflow. Additional notes related to cash flow for aligning with numbers in published results : 1. 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 2. As the profit before tax linked in xbrl is profit before tax and before share of profit of Joint venture (JV),as explained above, the adjustment in non cash items for share of profit of JV as per published results' casflow is not considered. 3. Amounts shown under Adjustments for fair value losses (gains) includes adjustments for the following : i) gain/(loss) on fair valuation of investments measured at FVTPL (net) ii) Gain/ (loss ) on fair valuation of derivative instruments 4. 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 vi) Net Gain/(loss) on lease modifications 5.Other inflows/(outflows) of cash in investing activities includes fixed deposit placed 6. Other inflows/(outflows) of cash in financing activities includes Share issuance expenses of a subsidiary. Multi segment 2023-04-01 2023-09-30 Unaudited Consolidated 28482000000.00 139300000.00 28621300000.00 13395200000.00 3902400000.00 -63300000.00 1924600000.00 1504700000.00 566900000.00 4640600000.00 25871100000.00 2750200000.00 0.00 2750200000.00 667300000.00 51000000.00 718300000.00 0.00 2031900000.00 0.00 0.00 0.00 3100000.00 2035000000.00 -12800000.00 2022200000.00 2035000000.00 0.00 2022200000.00 0.00 289800000.00 2 14.05 14.03 0.00 0.00 14.05 14.03 Expenses capitalised -44500000.00 Other expenses 2320300000.00 Expenses capitalised -111200000.00 Other expenses 4751800000.00 300000.00 4702500000.00 439800000.00 0.00 1857600000.00 1068700000.00 183200000.00 0.00 0.00 388800000.00 26272400000.00 400000.00 406400000.00 27068000000.00 112900000.00 1231700000.00 36664400000.00 6451400000.00 2244600000.00 18699100000.00 4361800000.00 224400000.00 800000.00 547000000.00 26077700000.00 161300000.00 574300000.00 33264700000.00 236800000.00 0.00 70165900000.00 289800000.00 24438000000.00 24727800000.00 24728100000.00 18621600000.00 0.00 182100000.00 18803700000.00 429900000.00 82300000.00 0.00 217300000.00 19533200000.00 14662800000.00 6867700000.00 2233700000.00 23764200000.00 973100000.00 1141200000.00 26100000.00 0.00 25904600000.00 0.00 0.00 45437800000.00 70165900000.00 Notes related to Balance sheet- 1 - Right-of-Use amounting to Rs. 64.89 crores have been clubbed under PPE. 2 - Non Current Receivables of Financial Services Business amounting to Rs 2,627.24 crores have been clubbed in Non Current Trade Receivables. 3 - Current Receivables of Financial Services Business amounting to Rs 1,318.07 crores have been clubbed in Current Trade Receivables 4- Non current lease liabilities amounting to Rs. 10.86 crores have been clubbed under Non Current Borrowings 5- Current lease liabilities amounting to Rs. 11.29 crores have been clubbed under Current Borrowings. 6. Non current income tax assets amounting to Rs. 30.75 crores have been clubbed under Other non-current assets. B2B 9175900000.00 B2C 2604100000.00 Financial services 1268300000.00 B2B 20232300000.00 B2C 5699100000.00 Financial services 2550600000.00 13048300000.00 28482000000.00 0.00 0.00 13048300000.00 28482000000.00 B2B 755400000.00 B2C 63300000.00 Financial services 250500000.00 B2B 2079300000.00 B2C 237100000.00 Financial services 465400000.00 1069200000.00 2781800000.00 30400000.00 59200000.00 -14400000.00 Notes: Please refer attached scanned copy of results for detailed notes on results as the system is not accepting more than 4000 words Explanatory notes for numbers reported in XBRL : i) The profit for Financial Services segment reported under Segment Results is before tax after interest. 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 quarter ended September 23 is as below: Financial services :- 70.97 Cr Other than Financial services:- 3.04 Cr iv). The disaggregation of finance cost for half year ended September 23 is as below: Financial services :- 144.55 Cr Other than Financial services:- 5.92 Cr -30700000.00 1053200000.00 2753300000.00 B2B 15709100000.00 B2C 6742500000.00 Financial services 45237600000.00 67689200000.00 2476700000.00 70165900000.00 B2B 7714600000.00 B2C 2815700000.00 Financial services 33731000000.00 44261300000.00 1176500000.00 45437800000.00 59100000.00 -1067800000.00 -3166900000.00 0.00 0.00 -109800000.00 -151900000.00 0.00 0.00 139300000.00 0.00 0.00 -56700000.00 566900000.00 247500000.00 0.00 81200000.00 0.00 283300000.00 -12000000.00 0.00 154300000.00 18800000.00 -29600000.00 0.00 -194200000.00 0.00 87700000.00 0.00 -3459400000.00 -709200000.00 0.00 0.00 0.00 732100000.00 0.00 -1441300000.00 0.00 0.00 4151700000.00 0.00 0.00 0.00 0.00 0.00 132200000.00 1606800000.00 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 0.00 0.00 0.00 5000000.00 154300000.00 0.00 -37100000.00 0.00 2799300000.00 0.00 0.00 12800000.00 0.00 0.00 0.00 400000.00 0.00 33062800000.00 32303700000.00 0.00 60900000.00 362100000.00 48300000.00 0.00 -300000.00 300700000.00 1658700000.00 100000.00 1658800000.00 2703000000.00 4361800000.00 Re-measurement gain / (loss) on defined benefit plans -7400000.00 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 -17300000.00 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 -7400000.00 -17300000.00 -1900000.00 -4400000.00 Exchange differences in translating the financial statements of a foreign operation 0.00 Exchange differences in translating the financial statements of a foreign operation 100000.00 0.00 100000.00 0.00 0.00