5332932025-07-012025-09-305332932025-09-305332932025-03-315332932025-04-012025-09-305332932025-07-012025-09-30in-capmkt:OtherExpenses1Member5332932025-07-012025-09-30in-capmkt:OtherExpenses2Member5332932025-04-012025-09-30in-capmkt:OtherExpenses1Member5332932025-04-012025-09-30in-capmkt:OtherExpenses2Member5332932025-07-012025-09-30ItemsThatWillNotBeReclassifiedToProfitAndLoss15332932025-07-012025-09-30ItemsThatWillNotBeReclassifiedToProfitAndLoss25332932025-04-012025-09-30ItemsThatWillNotBeReclassifiedToProfitAndLoss15332932025-04-012025-09-30ItemsThatWillNotBeReclassifiedToProfitAndLoss25332932025-07-012025-09-30RelatedPartyTransactionDomain15332932025-06-30RelatedPartyTransactionDomain15332932025-09-30RelatedPartyTransactionDomain15332932025-07-012025-09-30RelatedPartyTransactionDomain25332932025-06-30RelatedPartyTransactionDomain25332932025-09-30RelatedPartyTransactionDomain25332932025-07-012025-09-30RelatedPartyTransactionDomain35332932025-06-30RelatedPartyTransactionDomain35332932025-09-30RelatedPartyTransactionDomain35332932025-07-012025-09-30RelatedPartyTransactionDomain45332932025-06-30RelatedPartyTransactionDomain45332932025-09-30RelatedPartyTransactionDomain45332932025-07-012025-09-30RelatedPartyTransactionDomain55332932025-06-30RelatedPartyTransactionDomain55332932025-09-30RelatedPartyTransactionDomain55332932025-07-012025-09-30RelatedPartyTransactionDomain65332932025-06-30RelatedPartyTransactionDomain65332932025-09-30RelatedPartyTransactionDomain65332932025-07-012025-09-30RelatedPartyTransactionDomain75332932025-06-30RelatedPartyTransactionDomain75332932025-09-30RelatedPartyTransactionDomain75332932025-07-012025-09-30RelatedPartyTransactionDomain85332932025-06-30RelatedPartyTransactionDomain85332932025-09-30RelatedPartyTransactionDomain85332932025-07-012025-09-30RelatedPartyTransactionDomain95332932025-06-30RelatedPartyTransactionDomain95332932025-09-30RelatedPartyTransactionDomain95332932025-07-012025-09-30RelatedPartyTransactionDomain105332932025-06-30RelatedPartyTransactionDomain105332932025-09-30RelatedPartyTransactionDomain105332932025-07-012025-09-30RelatedPartyTransactionDomain115332932025-06-30RelatedPartyTransactionDomain115332932025-09-30RelatedPartyTransactionDomain115332932025-07-012025-09-30RelatedPartyTransactionDomain125332932025-06-30RelatedPartyTransactionDomain125332932025-09-30RelatedPartyTransactionDomain125332932025-07-012025-09-30RelatedPartyTransactionDomain135332932025-06-30RelatedPartyTransactionDomain135332932025-09-30RelatedPartyTransactionDomain135332932025-07-012025-09-30RelatedPartyTransactionDomain145332932025-06-30RelatedPartyTransactionDomain145332932025-09-30RelatedPartyTransactionDomain145332932025-07-012025-09-30RelatedPartyTransactionDomain155332932025-06-30RelatedPartyTransactionDomain155332932025-09-30RelatedPartyTransactionDomain155332932025-07-012025-09-30RelatedPartyTransactionDomain165332932025-06-30RelatedPartyTransactionDomain165332932025-09-30RelatedPartyTransactionDomain165332932025-07-012025-09-30RelatedPartyTransactionDomain175332932025-06-30RelatedPartyTransactionDomain175332932025-09-30RelatedPartyTransactionDomain175332932025-07-012025-09-30RelatedPartyTransactionDomain185332932025-06-30RelatedPartyTransactionDomain185332932025-09-30RelatedPartyTransactionDomain185332932025-07-012025-09-30RelatedPartyTransactionDomain195332932025-06-30RelatedPartyTransactionDomain195332932025-09-30RelatedPartyTransactionDomain195332932025-07-012025-09-30RelatedPartyTransactionDomain205332932025-06-30RelatedPartyTransactionDomain205332932025-09-30RelatedPartyTransactionDomain205332932025-07-012025-09-30RelatedPartyTransactionDomain215332932025-06-30RelatedPartyTransactionDomain215332932025-09-30RelatedPartyTransactionDomain215332932025-07-012025-09-30RelatedPartyTransactionDomain225332932025-06-30RelatedPartyTransactionDomain225332932025-09-30RelatedPartyTransactionDomain225332932025-07-012025-09-30RelatedPartyTransactionDomain235332932025-06-30RelatedPartyTransactionDomain235332932025-09-30RelatedPartyTransactionDomain235332932025-07-012025-09-30RelatedPartyTransactionDomain245332932025-06-30RelatedPartyTransactionDomain245332932025-09-30RelatedPartyTransactionDomain245332932025-07-012025-09-30RelatedPartyTransactionDomain255332932025-06-30RelatedPartyTransactionDomain255332932025-09-30RelatedPartyTransactionDomain255332932025-07-012025-09-30RelatedPartyTransactionDomain265332932025-06-30RelatedPartyTransactionDomain265332932025-09-30RelatedPartyTransactionDomain265332932025-07-012025-09-30RelatedPartyTransactionDomain275332932025-06-30RelatedPartyTransactionDomain275332932025-09-30RelatedPartyTransactionDomain275332932025-07-012025-09-30RelatedPartyTransactionDomain285332932025-06-30RelatedPartyTransactionDomain285332932025-09-30RelatedPartyTransactionDomain285332932025-07-012025-09-30RelatedPartyTransactionDomain295332932025-06-30RelatedPartyTransactionDomain295332932025-09-30RelatedPartyTransactionDomain295332932025-07-012025-09-30RelatedPartyTransactionDomain305332932025-06-30RelatedPartyTransactionDomain305332932025-09-30RelatedPartyTransactionDomain305332932025-07-012025-09-30RelatedPartyTransactionDomain315332932025-06-30RelatedPartyTransactionDomain315332932025-09-30RelatedPartyTransactionDomain315332932025-07-012025-09-30RelatedPartyTransactionDomain325332932025-06-30RelatedPartyTransactionDomain325332932025-09-30RelatedPartyTransactionDomain325332932025-07-012025-09-30RelatedPartyTransactionDomain335332932025-06-30RelatedPartyTransactionDomain335332932025-09-30RelatedPartyTransactionDomain335332932025-07-012025-09-30RelatedPartyTransactionDomain345332932025-06-30RelatedPartyTransactionDomain345332932025-09-30RelatedPartyTransactionDomain345332932025-07-012025-09-30RelatedPartyTransactionDomain355332932025-06-30RelatedPartyTransactionDomain355332932025-09-30RelatedPartyTransactionDomain355332932025-07-012025-09-30RelatedPartyTransactionDomain365332932025-06-30RelatedPartyTransactionDomain365332932025-09-30RelatedPartyTransactionDomain365332932025-07-012025-09-30RelatedPartyTransactionDomain375332932025-06-30RelatedPartyTransactionDomain375332932025-09-30RelatedPartyTransactionDomain375332932025-07-012025-09-30RelatedPartyTransactionDomain385332932025-06-30RelatedPartyTransactionDomain385332932025-09-30RelatedPartyTransactionDomain385332932025-07-012025-09-30RelatedPartyTransactionDomain395332932025-06-30RelatedPartyTransactionDomain395332932025-09-30RelatedPartyTransactionDomain395332932025-07-012025-09-30RelatedPartyTransactionDomain405332932025-06-30RelatedPartyTransactionDomain405332932025-09-30RelatedPartyTransactionDomain405332932025-07-012025-09-30RelatedPartyTransactionDomain415332932025-06-30RelatedPartyTransactionDomain415332932025-09-30RelatedPartyTransactionDomain415332932025-07-012025-09-30RelatedPartyTransactionDomain425332932025-06-30RelatedPartyTransactionDomain425332932025-09-30RelatedPartyTransactionDomain425332932025-07-012025-09-30RelatedPartyTransactionDomain435332932025-06-30RelatedPartyTransactionDomain435332932025-09-30RelatedPartyTransactionDomain435332932025-07-012025-09-30RelatedPartyTransactionDomain445332932025-06-30RelatedPartyTransactionDomain445332932025-09-30RelatedPartyTransactionDomain445332932025-07-012025-09-30RelatedPartyTransactionDomain455332932025-06-30RelatedPartyTransactionDomain455332932025-09-30RelatedPartyTransactionDomain455332932025-07-012025-09-30RelatedPartyTransactionDomain465332932025-06-30RelatedPartyTransactionDomain465332932025-09-30RelatedPartyTransactionDomain465332932025-07-012025-09-30RelatedPartyTransactionDomain475332932025-06-30RelatedPartyTransactionDomain475332932025-09-30RelatedPartyTransactionDomain475332932025-07-012025-09-30RelatedPartyTransactionDomain485332932025-06-30RelatedPartyTransactionDomain485332932025-09-30RelatedPartyTransactionDomain485332932025-07-012025-09-30RelatedPartyTransactionDomain495332932025-06-30RelatedPartyTransactionDomain495332932025-09-30RelatedPartyTransactionDomain495332932025-07-012025-09-30RelatedPartyTransactionDomain505332932025-06-30RelatedPartyTransactionDomain505332932025-09-30RelatedPartyTransactionDomain505332932025-07-012025-09-30RelatedPartyTransactionDomain515332932025-06-30RelatedPartyTransactionDomain515332932025-09-30RelatedPartyTransactionDomain515332932025-07-012025-09-30RelatedPartyTransactionDomain525332932025-06-30RelatedPartyTransactionDomain525332932025-09-30RelatedPartyTransactionDomain525332932025-07-012025-09-30RelatedPartyTransactionDomain535332932025-06-30RelatedPartyTransactionDomain535332932025-09-30RelatedPartyTransactionDomain535332932025-07-012025-09-30RelatedPartyTransactionDomain545332932025-06-30RelatedPartyTransactionDomain545332932025-09-30RelatedPartyTransactionDomain545332932025-07-012025-09-30RelatedPartyTransactionDomain555332932025-06-30RelatedPartyTransactionDomain555332932025-09-30RelatedPartyTransactionDomain555332932025-07-012025-09-30RelatedPartyTransactionDomain565332932025-06-30RelatedPartyTransactionDomain565332932025-09-30RelatedPartyTransactionDomain565332932025-07-012025-09-30RelatedPartyTransactionDomain575332932025-06-30RelatedPartyTransactionDomain575332932025-09-30RelatedPartyTransactionDomain575332932025-07-012025-09-30RelatedPartyTransactionDomain585332932025-06-30RelatedPartyTransactionDomain585332932025-09-30RelatedPartyTransactionDomain585332932025-07-012025-09-30RelatedPartyTransactionDomain595332932025-06-30RelatedPartyTransactionDomain595332932025-09-30RelatedPartyTransactionDomain595332932025-07-012025-09-30RelatedPartyTransactionDomain605332932025-06-30RelatedPartyTransactionDomain605332932025-09-30RelatedPartyTransactionDomain605332932025-07-012025-09-30RelatedPartyTransactionDomain615332932025-06-30RelatedPartyTransactionDomain615332932025-09-30RelatedPartyTransactionDomain615332932025-07-012025-09-30RelatedPartyTransactionDomain625332932025-06-30RelatedPartyTransactionDomain625332932025-09-30RelatedPartyTransactionDomain625332932025-07-012025-09-30RelatedPartyTransactionDomain635332932025-06-30RelatedPartyTransactionDomain635332932025-09-30RelatedPartyTransactionDomain635332932025-07-012025-09-30RelatedPartyTransactionDomain645332932025-06-30RelatedPartyTransactionDomain645332932025-09-30RelatedPartyTransactionDomain645332932025-07-012025-09-30RelatedPartyTransactionDomain655332932025-06-30RelatedPartyTransactionDomain655332932025-09-30RelatedPartyTransactionDomain655332932025-07-012025-09-30RelatedPartyTransactionDomain665332932025-06-30RelatedPartyTransactionDomain665332932025-09-30RelatedPartyTransactionDomain665332932025-07-012025-09-30RelatedPartyTransactionDomain675332932025-06-30RelatedPartyTransactionDomain675332932025-09-30RelatedPartyTransactionDomain675332932025-07-012025-09-30RelatedPartyTransactionDomain685332932025-06-30RelatedPartyTransactionDomain685332932025-09-30RelatedPartyTransactionDomain685332932025-07-012025-09-30RelatedPartyTransactionDomain695332932025-06-30RelatedPartyTransactionDomain695332932025-09-30RelatedPartyTransactionDomain695332932025-07-012025-09-30RelatedPartyTransactionDomain705332932025-06-30RelatedPartyTransactionDomain705332932025-09-30RelatedPartyTransactionDomain705332932025-07-012025-09-30RelatedPartyTransactionDomain715332932025-06-30RelatedPartyTransactionDomain715332932025-09-30RelatedPartyTransactionDomain715332932025-07-012025-09-30RelatedPartyTransactionDomain725332932025-06-30RelatedPartyTransactionDomain725332932025-09-30RelatedPartyTransactionDomain725332932025-07-012025-09-30RelatedPartyTransactionDomain735332932025-06-30RelatedPartyTransactionDomain735332932025-09-30RelatedPartyTransactionDomain735332932025-07-012025-09-30RelatedPartyTransactionDomain745332932025-06-30RelatedPartyTransactionDomain745332932025-09-30RelatedPartyTransactionDomain745332932025-07-012025-09-30RelatedPartyTransactionDomain755332932025-06-30RelatedPartyTransactionDomain755332932025-09-30RelatedPartyTransactionDomain755332932025-07-012025-09-30RelatedPartyTransactionDomain765332932025-06-30RelatedPartyTransactionDomain765332932025-09-30RelatedPartyTransactionDomain765332932025-07-012025-09-30RelatedPartyTransactionDomain775332932025-06-30RelatedPartyTransactionDomain775332932025-09-30RelatedPartyTransactionDomain775332932025-07-012025-09-30RelatedPartyTransactionDomain785332932025-06-30RelatedPartyTransactionDomain785332932025-09-30RelatedPartyTransactionDomain785332932025-07-012025-09-30RelatedPartyTransactionDomain795332932025-06-30RelatedPartyTransactionDomain795332932025-09-30RelatedPartyTransactionDomain795332932025-07-012025-09-30RelatedPartyTransactionDomain805332932025-06-30RelatedPartyTransactionDomain805332932025-09-30RelatedPartyTransactionDomain805332932025-07-012025-09-30RelatedPartyTransactionDomain815332932025-06-30RelatedPartyTransactionDomain815332932025-09-30RelatedPartyTransactionDomain815332932025-07-012025-09-30RelatedPartyTransactionDomain825332932025-06-30RelatedPartyTransactionDomain825332932025-09-30RelatedPartyTransactionDomain825332932025-07-012025-09-30RelatedPartyTransactionDomain835332932025-06-30RelatedPartyTransactionDomain835332932025-09-30RelatedPartyTransactionDomain835332932025-07-012025-09-30RelatedPartyTransactionDomain845332932025-06-30RelatedPartyTransactionDomain845332932025-09-30RelatedPartyTransactionDomain845332932025-07-012025-09-30RelatedPartyTransactionDomain855332932025-06-30RelatedPartyTransactionDomain855332932025-09-30RelatedPartyTransactionDomain855332932025-07-012025-09-30RelatedPartyTransactionDomain865332932025-06-30RelatedPartyTransactionDomain865332932025-09-30RelatedPartyTransactionDomain865332932025-07-012025-09-30RelatedPartyTransactionDomain875332932025-06-30RelatedPartyTransactionDomain875332932025-09-30RelatedPartyTransactionDomain875332932025-07-012025-09-30RelatedPartyTransactionDomain885332932025-06-30RelatedPartyTransactionDomain885332932025-09-30RelatedPartyTransactionDomain885332932025-07-012025-09-30RelatedPartyTransactionDomain895332932025-06-30RelatedPartyTransactionDomain895332932025-09-30RelatedPartyTransactionDomain895332932025-07-012025-09-30RelatedPartyTransactionDomain905332932025-06-30RelatedPartyTransactionDomain905332932025-09-30RelatedPartyTransactionDomain905332932025-07-012025-09-30RelatedPartyTransactionDomain915332932025-06-30RelatedPartyTransactionDomain915332932025-09-30RelatedPartyTransactionDomain915332932025-07-012025-09-30RelatedPartyTransactionDomain925332932025-06-30RelatedPartyTransactionDomain925332932025-09-30RelatedPartyTransactionDomain925332932025-07-012025-09-30RelatedPartyTransactionDomain935332932025-06-30RelatedPartyTransactionDomain935332932025-09-30RelatedPartyTransactionDomain935332932025-07-012025-09-30RelatedPartyTransactionDomain945332932025-06-30RelatedPartyTransactionDomain945332932025-09-30RelatedPartyTransactionDomain945332932025-07-012025-09-30RelatedPartyTransactionDomain955332932025-06-30RelatedPartyTransactionDomain955332932025-09-30RelatedPartyTransactionDomain955332932025-07-012025-09-30RelatedPartyTransactionDomain965332932025-06-30RelatedPartyTransactionDomain965332932025-09-30RelatedPartyTransactionDomain965332932025-07-012025-09-30RelatedPartyTransactionDomain975332932025-06-30RelatedPartyTransactionDomain975332932025-09-30RelatedPartyTransactionDomain975332932025-07-012025-09-30RelatedPartyTransactionDomain985332932025-06-30RelatedPartyTransactionDomain985332932025-09-30RelatedPartyTransactionDomain985332932025-07-012025-09-30RelatedPartyTransactionDomain995332932025-06-30RelatedPartyTransactionDomain995332932025-09-30RelatedPartyTransactionDomain995332932025-07-012025-09-30RelatedPartyTransactionDomain1005332932025-06-30RelatedPartyTransactionDomain1005332932025-09-30RelatedPartyTransactionDomain1005332932025-07-012025-09-30RelatedPartyTransactionDomain1015332932025-06-30RelatedPartyTransactionDomain1015332932025-09-30RelatedPartyTransactionDomain1015332932025-07-012025-09-30RelatedPartyTransactionDomain1025332932025-06-30RelatedPartyTransactionDomain1025332932025-09-30RelatedPartyTransactionDomain1025332932025-07-012025-09-30RelatedPartyTransactionDomain1035332932025-06-30RelatedPartyTransactionDomain1035332932025-09-30RelatedPartyTransactionDomain1035332932025-07-012025-09-30RelatedPartyTransactionDomain1045332932025-06-30RelatedPartyTransactionDomain1045332932025-09-30RelatedPartyTransactionDomain104iso4217:INRxbrli:pureiso4217:INRxbrli:shares533293KIRLOSENGNOTLISTEDINE146L01010Kirloskar Oil Engines LimitedMain BoardEquity2025-04-012026-03-312025-11-112025-11-03INRCroresQuarterlySecond quarterSingle segmentB2B & B2C2025-11-1114:30:002025-11-1116:15:00trueCash Flow IndirectNot applicabletruetrueNANAfalsetrue2025-02-11https://www.kirloskaroilengines.com/falsefalseThere are no default on Loans and Debt Securities2025-07-012025-09-30UnauditedStandalone160452000001193000001616450000086232000002405400000-55700000096850000028800000356600000246100000014286500000187800000001878000000451500000185000004700000000140800000000001408000000-50700000135730000029060000029.699.68009.699.68Notes: Please refer attached scanned copy of results for detailed notes on results as the system is not accepting more than 4000 words.2025-04-012025-09-30UnauditedStandalone3049170000024180000030733500000162823000004479500000-78030000018315000006070000069630000046326000002720260000035309000000353090000088540000095000008949000000263600000000002636000000-487000002587300000290600000218.1518.130018.1518.13 Other expenses2489300000Expenses capitalised-28300000Other expenses4693100000Expenses capitalised-60500000699090000010838000000011836000004988000000015189900000100000251600000154416000003934000002559210000071833000003606000000776140000030280000016502000003000004125000001373320000009633000002187980000047471900000290600000315435000003183410000031834100000341300000000307000000648300000504400000243300000932500000232850000030140000013602000007834800000919500000011856000001068200000010000000001342000000285300000133093000001563780000047471900000Notes: Please refer attached scanned copy of results for detailed notes on results as the system is not accepting more than 4000 words.Notes: Please refer attached scanned copy of results for detailed notes on results as the system is not accepting more than 4000 words.60700000-2333500000-1424400000000070000000226460000000069630000033500000268700000000-60800000010640000040400000111000000-793000000641000000-5580000002972900000000618600000023543000000189300000000608600000004300000139230000000000000000000-200000000658000000686000000-1434300000001820000000011500000059850000012485000001023000005810000004540000000-1349000000-4290000000-429000000731800000302800000Re-measurement gain / (loss) on defined benefit plans-68100000Net gain / (loss) on equity instruments measured at fair value through other comprehensive income ("FVOCI")200000-67900000Re-measurement gain / (loss) on defined benefit plans-65400000Net gain / (loss) on equity instruments measured at fair value through other comprehensive income ("FVOCI")200000-65200000-17200000-1650000000-50700000-48700000Kirloskar Oil Engines Limited******Actin Technologies India Private Limited******Promoter and Promoter GroupAny other transactionPurchases of goods or servcies and Expenses Paid to / (Recovered from)As approved by the Audit Committee of the Company107500000600000078000001) The figures do not include provision for leave encashment and gratuity, as actuarial valuation for recording such provision is obtained at the company level and the same is not identificable at individual key managerial personnel. Sitting fees, remuneration and commission only paid to Directors forming part of promoter and promoter group are considered pursuant to regulation 23(9) of Securities and Exchange Board of India (Listing Obligations and Disclosure Requirements) Regulations, 2015, including amendmends thereafter (SEBI LODR). 2) Provision for commision to directors has been recorded in financials on an estimated basis and is still subject to approval from the board of directors, accordingly it has not been included in rendering of services. 3) Cost associated with Employee Stock Option Plan (ESOP) has been recorded in financials as per the relevant Ind AS, however the perquisite value for ESOP which have not yet been vested and exercised are not included in the remuneration reported above, wherever applicable, as the same will be included at the time of exercise of options. 4) Terms and conditions of transactions with related parties : Transactions entered into with related party are made in ordinary course of business and on terms equivalent to those that prevail in arm’s length transactions. This assessment is undertaken each financial year through examining the financial position of the related party and the market in which the related party operates. 5) Other Commitment - The Ultimate Holding Company has given letter of comfort/undertaking to one of the step down subsidiary's bankers for credit facilities availed by that step-down subsidiary. As per the terms of letter of comfort/undertaking, the Ultimate Holding Company undertakes not to divest its ownership interest directly or indirectly in the step-down subsidiary beyond specified percentage. 6) ** As per the clarificatory FAQs issued by BSE Limited and NSE Limited dated 25th April 2022, the PAN numbers mentioned above are only included in the XBRL file and not reported in the document uploaded on the exchanges and company website. 7) No specific financial indebtedness is incurred to make or give investments except as disclosed above. 8) The value of transactions, opening and closing balances are after considering effect of prepaid and provision. Additionally, the closing balance in "Investment in equity shares/preference share/fund" represents the carrying value of investment as at the period end. 9) For foreign subsidiaries including step-down subidiaries, the transcations and outstanding balances are inclusive of the effects of foreign exchange fluctuations. 10) Transactions between members of the Group (between Kirloskar Oil Engines Limited and its subsidiaries/step-down subsidiaries or between subsidiaries/step-down subsidiaries) are reported once and excluding GST, wherever applicable. 11) Negative Amounts in the opening balance and closing balance columns represent credit balances. 12) * Amounts reported are inclusive of GST wherever applicable 13) 0.00'/-0.00 denotes amounts less than Rs.50,000 in absolute terms. 14) Pursuant to Regulation 23(9) of SEBI LODR, the remuneration and sitting fees paid to Directors or key managerial personnel or senior management except who is part of promoter or promoter group of Kirloskar Oil Engines Limited and its subsidiaries are not required to be disclosed and hence excluded in reporting above except for Arka Fincap Limited (Subsidiairy). 15) Audit Committee is not applicable. The transactions are on arm's length basis accordingly, the board of directors had noted the same.16Board of Directors approved the payment of commission not exceeding 1% of the net profits of the Company, subject to the approval of the shareholders of the Company, authorising NRC to approve the commission amount for each of the Director. 16) As approved by the Nomination & remuneration Committee/Board of Directors of the Subsidiary Company. 17) The remuneration is paid by Arka Fincap Limited to its employees and it has been considered based on Form 16 (as per The Income Tax Act, 1961) 18) There are no transactions related to loan, inter corporate deposits and advances except as reported in the above table. 19) Redemption and Income from Investment in Arka Credit Fund I is as per statement of account issued by Arka Credit Fund I 20) The Subsidiary Company is not required to constitute the Audit Committee. The Management fee income  and the recovery of operating expenses is as per the approved Private Placement Memorandum 21) Sitting fees paid to directors for attending the meeting of board and committee as approved by Board of Directors of the Subsidiary Company. 22) The Subsidiary Company is not required to constitute the Audit Committee. The Board of Directors of the Subsidiary Company approved the transaction at their meeting held on Jan 27, 2025. 23) Arka Fincap Limited (AFL- Subsidiary Company) is a High Value Debt Listed Entity (HVDLE) . Pursuant to Regulation 62K(9) the HVDLE shall submit to the stock exchanges disclosures of related party transactions in the format as specified by the Board from time to time. The exemption available to equity listed companies as mentioned in note no. 14 above under Regulation 23(9) is not available to High Value Debt Listed Entity. Hence the transactions related to sitting fees and remuneration paid to director or key managerial personnel of AFL are reported by AFL to the stock exchanges. Accordingly, the Company has considered the same in this disclosure.Kirloskar Oil Engines Limited******Arka Financial Holdings Private Limited******SubsidiaryAny other transactionInvestment in equity sharesNot applicable01052650000010526500000Kirloskar Oil Engines Limited******Atul Kirloskar******Promoter and Promoter Group/Close member of Key Managerial PersonnelAny other transactionReimbursement / ( recovery ) of ExpensesNot applicable460000000Kirloskar Oil Engines Limited******Atul Kirloskar******Promoter and Promoter Group/Close member of Key Managerial PersonnelAny other transactionRendering of ServicesAs approved by the Audit Committee of the Company and Refer Note 1, 2 & 1410000000Kirloskar Oil Engines Limited******Engines LPG LLC dba Wildcat Power Gen******SubsidiarySale of goods or servicesAs approved by the Audit Committee of the Company22300000194700000183300000Kirloskar Oil Engines Limited******Engines LPG LLC dba Wildcat Power Gen******SubsidiaryAny other transactionExpenses Paid to / (Recovered from)As approved by the Audit Committee of the Company-50000000Kirloskar Oil Engines Limited******Genepath Diagnostics India Private Limited******Private Company in which relative of Director is a DirectorAny other transactionExpenses Paid to / (Recovered from)Not applicable02000000Kirloskar Oil Engines Limited******Gauri Kirloskar******Promoter and Promoter Group/Key Managerial PersonnelAny other transactionReimbursement / ( recovery ) of ExpensesNot applicable150000000Kirloskar Oil Engines Limited******Gauri Kirloskar******Promoter and Promoter Group/Key Managerial PersonnelAny other transactionRendering of ServicesAs approved by the Audit Committee of the Company and Refer Note 1, 2 & 147000000-40900000-49800000Kirloskar Oil Engines Limited******Kandathil Mathew Abraham******Non-Executive DirectorAny other transactionReimbursement / ( recovery ) of ExpensesNot applicable000Kirloskar Oil Engines Limited******Kirloskar Americas Corporation******SubsidiarySale of goods or servicesAs approved by the Audit Committee of the Company4700000010710000077800000Kirloskar Oil Engines Limited******Kirloskar Americas Corporation******SubsidiaryAny other transactionExpenses Paid to / (Recovered from)As approved by the Audit Committee of the Company-6200000-27000000-6300000Kirloskar Oil Engines Limited******Kirloskar Americas Corporation******SubsidiaryAny other transactionInvestment in preference sharesNot applicable177600000417300000594800000Investment0.0610UnsecuredFor business purposeInvestment in Optionally Convertible Redeemable Non-cumulative Preference SharesKirloskar Oil Engines Limited******Kirloskar Americas Corporation******SubsidiaryAny other transactionInvestment in equity sharesNot applicable01590000015900000Kirloskar Oil Engines Limited******Kirloskar Brothers Limited******Promoter and Promoter GroupSale of goods or servicesAs approved by the Audit Committee of the Company225000001010000017600000Kirloskar Oil Engines Limited******Kirloskar Chillers Private Limited******Promoter and Promoter GroupPurchase of goods or servicesAs approved by the Audit Committee of the Company20000000Kirloskar Oil Engines Limited******Kirloskar Chillers Private Limited******Promoter and Promoter GroupAny other transactionSale of goods or servicesAs approved by the Audit Committee of the Company046000000Kirloskar Oil Engines Limited******Kirloskar Chillers Private Limited******Promoter and Promoter GroupAny other transactionExpenses Paid to / (Recovered from)As approved by the Audit Committee of the Company5000000300000Kirloskar Oil Engines Limited******Kirloskar DMCC******Promoter and Promoter GroupSale of goods or servicesAs approved by the Audit Committee of the Company508500000341300000502900000Kirloskar Oil Engines Limited******Kirloskar DMCC******Promoter and Promoter GroupAny other transactionExpenses Paid to / (Recovered from)As approved by the Audit Committee of the Company21200000-14900000-59900000Kirloskar Oil Engines Limited******Kirloskar Ferrous Industries Limited******Promoter and Promoter GroupPurchase of goods or servicesAs approved by the Audit Committee of the Company645300000-194500000-330200000Kirloskar Oil Engines Limited******Kirloskar Ferrous Industries Limited******Promoter and Promoter GroupPurchase of fixed assetsAs approved by the Audit Committee of the Company44000000-4400000Kirloskar Oil Engines Limited******Kirloskar Ferrous Industries Limited******Promoter and Promoter GroupAny other transactionReimbursement / ( recovery ) of ExpensesNot applicable60000000Kirloskar Oil Engines Limited******Kirloskar Ferrous Industries Limited******Promoter and Promoter GroupSale of goods or servicesAs approved by the Audit Committee of the Company300000200000-22100000Kirloskar Oil Engines Limited******Kirloskar Industries Limited******Promoter and Promoter GroupAny other transactionExpenses Paid to / (Recovered from)As approved by the Audit Committee of the Company7410000000Kirloskar Oil Engines Limited******Kirloskar Industries Limited******Promoter and Promoter GroupAny other transactionSecurity deposit for leased premisesAs approved by the Audit Committee of the Company07410000074100000Kirloskar Oil Engines Limited******Kirloskar Management Services Private Limited******Promoter and Promoter GroupAny other transactionExpenses Paid to / (Recovered from)As approved by the Audit Committee of the Company11090000017700000-33000000Kirloskar Oil Engines Limited******Kirloskar Management Services Private Limited******Promoter and Promoter GroupAny other transactionInvestment in equity sharesNot applicable093000009300000Kirloskar Oil Engines Limited******Kirloskar Oil Engines Limited Employees' Group Gratuity Fund******Post Employment benefit plan of the CompanyAny other transactionContribution PaidNot applicable0-155400000-267300000Kirloskar Oil Engines Limited******Kirloskar Oil Engines Limited Officers' Superannuation Scheme******Post Employment benefit plan of the CompanyAny other transactionContribution PaidNot applicable8000000-1800000-1400000Kirloskar Oil Engines Limited******Kirloskar Oil Engines Limited Officers' Superannuation Trust******Post Employment benefit plan of the CompanyAny other transactionContribution PaidNot applicable200000-3000000Kirloskar Oil Engines Limited******Kirloskar Pneumatic Company Limited******Promoter and Promoter GroupSale of goods or servicesAs approved by the Audit Committee of the Company800000026000003600000Kirloskar Oil Engines Limited******Kirloskar Pneumatic Company Limited******Promoter and Promoter GroupPurchase of goods or servicesAs approved by the Audit Committee of the Company3700000-200000-1900000Kirloskar Oil Engines Limited******Kirloskar Proprietary Limited******Promoter and Promoter GroupAny other transactionExpenses Paid to / (Recovered from)As approved by the Audit Committee of the Company70200000-34800000-37800000Kirloskar Oil Engines Limited******Kirloskar Proprietary Limited******Promoter and Promoter GroupAny other transactionDividend ReceivedNot applicable000Kirloskar Oil Engines Limited******Kirloskar Solar Technologies Private Limited******Entity controlled by close member of Key Managerial PersonnelPurchase of fixed assetsAs approved by the Audit Committee of the Company4200000-800000-3700000Kirloskar Oil Engines Limited******Kirloskar Solar Technologies Private Limited******Entity controlled by close member of Key Managerial PersonnelAny other transactionExpenses Paid to / (Recovered from)As approved by the Audit Committee of the Company420000000Kirloskar Oil Engines Limited******Kirloskar Trading (SA) (PTY) Ltd.******Promoter and Promoter GroupSale of goods or servicesAs approved by the Audit Committee of the Company217000005230000044700000Kirloskar Oil Engines Limited******Kirloskar Trading (SA) (PTY) Ltd.******Promoter and Promoter GroupAny other transactionExpenses Paid to / (Recovered from)As approved by the Audit Committee of the Company32600000-4100000-22800000Kirloskar Oil Engines Limited******La-Gajjar Machineries Private Limited******SubsidiaryPurchase of goods or servicesAs approved by the Audit Committee of the Company276600000-267000000Kirloskar Oil Engines Limited******La-Gajjar Machineries Private Limited******SubsidiaryAny other transactionReimbursement / ( recovery ) of ExpensesNot applicable-172000002300000014500000Kirloskar Oil Engines Limited******La-Gajjar Machineries Private Limited******SubsidiaryAny other transactionInvestment in equity sharesNot applicable036314000003631400000Kirloskar Oil Engines Limited******La-Gajjar Machineries Private Limited******SubsidiaryAny other transactionInvestment in preference sharesNot applicable0485000000485000000Kirloskar Oil Engines Limited******La-Gajjar Machineries Private Limited******SubsidiaryAny other transactionSale of investmentAs approved by the Audit Committee of the Company000Kirloskar Oil Engines Limited******La-Gajjar Machineries Private Limited******SubsidiaryAny other transactionInterest income on Preference share InvestmentNot applicable200000003980000020000000Kirloskar Oil Engines Limited******Muhavara Enterprise Private Limited******Private Company in which Director is a MemberPurchase of goods or servicesAs approved by the Audit Committee of the Company000Kirloskar Oil Engines Limited******Rahul Kirloskar******Promoter and Promoter Group/Non-Executive DirectorAny other transactionRendering of ServicesAs approved by the Audit Committee of the Company and Refer Note 1, 2 & 1440000000Kirloskar Oil Engines Limited******Rahul Sahai******Key Managerial PersonnelAny other transactionSubscription for shares under ESOPRefer Note 3400000000Kirloskar Oil Engines Limited******Rahul Sahai******Key Managerial PersonnelAny other transactionReimbursement / ( recovery ) of ExpensesNot applicable180000000Kirloskar Oil Engines Limited******Sachin Kejriwal w.e.f. 9th May 2024******Key Managerial PersonnelAny other transactionSubscription for shares under ESOPRefer Note 3260000000Kirloskar Oil Engines Limited******TACO Prestolite Electric Private Limited******Private Company in which Director is a DirectorPurchase of goods or servicesAs approved by the Audit Committee of the Company8700000-27000000Kirloskar Oil Engines Limited******Tata Autocomp GY Batteries Private Limited******Private Company in which Director is a Director and MemberPurchase of goods or servicesAs approved by the Audit Committee of the Company195100000-91400000-101000000Kirloskar Oil Engines Limited******Tor.ai Limited******Promoter and Promoter GroupPurchase of goods or servicesAs approved by the Audit Committee of the Company80700000-400000-7600000Kirloskar Oil Engines Limited******Vinesh Kumar Jairath******Non-Executive DirectorAny other transactionReimbursement / ( recovery ) of ExpensesNot applicable000Kirloskar Oil Engines Limited******Sachin Kejriwal w.e.f. 9th May 2024******Key Managerial PersonnelAny other transactionReimbursement / ( recovery ) of ExpensesNot applicable10000000Kirloskar Oil Engines Limited******Sahyadri Hospitals Private Limited******Private Company in which director is a DirectorSale of goods or servicesAs approved by the Audit Committee of the Company000Kirloskar Oil Engines Limited******S.L. Kirloskar CSR Foundation******Promoter & Promoter GroupAny other transactionCSR contributionNot applicable2500000000Kirloskar Oil Engines Limited******S.L. Kirloskar CSR Foundation******Promoter & Promoter GroupAny other transactionInvestment in equity sharesNot applicable000Kirloskar Oil Engines Limited******Avante Spaces Limited (earlier known as Wellness Space Developers Limited)******Promoter & Promoter GroupAny other transactionExpenses Paid to / (Recovered from)As approved by the Audit Committee of the Company1340000000Kirloskar Oil Engines Limited******Satish Jamdar******Non-Executive DirectorAny other transactionReimbursement / ( recovery ) of ExpensesNot applicable000Kirloskar Oil Engines Limited******Kirloskar International ME FZE******SubsidiarySale of goods or servicesAs approved by the Audit Committee of the Company1677000000171900000Kirloskar Oil Engines Limited******Kirloskar International ME FZE******SubsidiaryAny other transactionExpenses Paid to / (Recovered from)As approved by the Audit Committee of the Company-50000000Kirloskar Oil Engines Limited******Kirloskar International ME FZE******SubsidiaryAny other transactionReimbursement / ( recovery ) of ExpensesNot applicable-3000000-300000Kirloskar Oil Engines Limited******Kirloskar International ME FZE******SubsidiaryAny other transactionInvestment in equity sharesNot applicable11700000011700000La-Gajjar Machineries Private Limited******Actin Technologies India Private Limited******Related party of Holding CompanyAny other transactionPurchases of goods or servcies and Expenses Paid to / (Recovered from)Not Applicable590000000La-Gajjar Machineries Private Limited******Actin Technologies India Private Limited******Related party of Holding CompanyAny other transactionReimbursement of expenses to Related party of holding CompanyNot Applicable000La-Gajjar Machineries Private Limited******Gauri Kirloskar******Related Party of Subsidiary CompanyAny other transactionRendering of ServicesRefer Note 1410000000La-Gajjar Machineries Private Limited******Akshay Sahni******Related Party of Subsidiary CompanyAny other transactionRendering of ServicesRefer Note 1410000000La-Gajjar Machineries Private Limited******Indifour Consult Private Limited******Related party of Holding CompanyAny other transactionReimbursement of expensesNot Applicable000La-Gajjar Machineries Private Limited******Indifour Consult Private Limited******Related party of Holding CompanyAny other transactionReimbursement of expensesRefer Note 150-29000000La-Gajjar Machineries Private Limited******Kirloskar Management Services Private Limited******Related Party of Holding Company and Subsidiary CompanyAny other transactionAdministrative serviceRefer Note 15970000029000000La-Gajjar Machineries Private Limited******La-Gajjar Machineries Pvt. Ltd. Employees Group Gratuity Trust******Related Party of Subsidiary CompanyAny other transactionContribution paid to post employment benefit plan of the companyNot Applicable22000000-14500000-8800000Arka Financial Holdings Private Limited******Arka Credit Fund I******Related Party of Subsidiary CompanyAny other transactionRedemption of investment in fundRefer Note 1932100000324000000Investment0Maximum till August 2027UnsecuredAs per Private Placement Memorandum of the FundArka Financial Holdings Private Limited******Arka Credit Fund I******Related Party of Subsidiary CompanyAny other transactionIncome Earned from the InvestmentRefer Note 19150000000Arka Financial Holdings Private Limited******Gauri Kirloskar******Related Party of Subsidiary CompanyAny other transactionRendering of ServicesRefer Note 2130000000Arka Fincap Limited******Arka Financial Holdings Private Limited******Related Party of Subsidiary CompanyAny other transactionPayments done on behalf of Arka Financial Holdings Pvt Ltd (At Actuals)None400000100000200000Arka Fincap Limited******Arka Financial Holdings Private Limited******Related Party of Subsidiary CompanyAny other transactionSecurity Deposit paid related to corporate office (At Actuals)None230000000Arka Fincap Limited******Arka Financial Holdings Private Limited******Related Party of Subsidiary CompanyAny other transactionReimbursement / ( recovery ) of Expenses (net of TDS)None60000000Arka Fincap Limited******Arka Investment Advisory Services Private Limited******Related Party of Subsidiary CompanyAny other transactionReimbursement / ( recovery ) of Expenses (net of TDS)Omnibus Approval by the Audit Committee (Rs 1.85 crores)25000001300000900000Arka Fincap Limited******Arka Investment Advisory Services Private Limited******Related Party of Subsidiary CompanyAny other transactionPayments done on behalf of Arka Financial Holdings Pvt Ltd (At Actuals)As approved by Audit Committee (At Actuals)80000000Arka Fincap Limited******Arka Investment Advisory Services Private Limited******Related Party of Subsidiary CompanyAny other transactionSecurity Deposit paid related to Corporate Office (At Actuals)As approved by Audit Committee (At Actuals)230000000Arka Fincap Limited******Gauri Kirloskar******Related Party of Subsidiary CompanyRemunerationRefer Note 16, 21 & 23140000000Arka Fincap Limited******Samrat Gupta******Related Party of Subsidiary CompanyRemunerationRefer Note 16 & 232810000000Arka Fincap Limited******Others******Related Party of Subsidiary CompanyRemunerationRefer Note 16 & 233050000000Arka Fincap Limited******D Sivanandhan******Related Party of Subsidiary CompanyRemunerationRefer Note 16 & 23120000000Arka Fincap Limited******Vijay Chugh******Related Party of Subsidiary CompanyRemunerationRefer Note 16 & 23130000000Arka Fincap Limited******Yogesh Kapur******Related Party of Subsidiary CompanyRemunerationRefer Note 16 & 23150000000Arka Fincap Limited******R Gurumurthy******Related Party of Subsidiary CompanyRemunerationRefer Note 16 & 2390000000Arka Fincap Limited******Nasser Mukhtar Munjee******Related Party of Subsidiary CompanyRemunerationRefer Note 16 & 23170000000Arka Fincap Limited******Hoshang Noshirwan Sinor******Related Party of Subsidiary CompanyRemunerationRefer Note 16 & 2380000000Arka Fincap Limited******Rahul Bhagat******Related Party of Subsidiary CompanyRemunerationRefer Note 16 & 2380000000Arka Fincap Limited******Mahesh Chhabria******Related Party of Subsidiary CompanyRemunerationRefer Note 16 & 23000Arka Fincap Limited******Harish Engineer******Related Party of Subsidiary CompanyRemunerationRefer Note 16 & 2310000000Arka Fincap Limited******Kirloskar Management Services Private Limited******Related Party of Subsidiary CompanyPurchase of goods or servicesNone710000014000000Arka Investment Advisory Services Private Limited******Arka Credit Fund I******Related Party of Subsidiary CompanyAny other transactionManagement Fee IncomeRefer Note 20180000035000000Arka Investment Advisory Services Private Limited******Arka Credit Fund I******Related Party of Subsidiary CompanyAny other transactionIncome Earned from the InvestmentRefer Note 192590000000Arka Investment Advisory Services Private Limited******Arka Credit Fund I******Related Party of Subsidiary CompanyAny other transactionRecovery of Operating ExpensesRefer Note 2010000000Arka Investment Advisory Services Private Limited******Arka Credit Fund I******Related Party of Subsidiary CompanyAny other transactionRedemption of investment in fundRefer Note 193654000003672000000Any otherRedemption of Investment in Alternative Investment Fund00Investment0.1265Maximum till August 2027UnsecuredAs per Private Placement Memorandum of the FundKirloskar Americas Corporation******Engines LPG LLC dba Wildcat Power Gen******Related Party of Subsidiary CompanyAny other transactionInterest Income on loan grantedNot applicable158000002820000045500000Any otherIssue of Non-Convertible Debentures0.12654Kirloskar Americas Corporation******Engines LPG LLC dba Wildcat Power Gen******Related Party of Subsidiary CompanyAny other transactionLoan (Repaid)/givenNot applicable37100000384200000437100000Kirloskar Americas Corporation******Engines LPG LLC dba Wildcat Power Gen******Related Party of Subsidiary CompanySale of goods or servicesNot applicable073000007700000Kirloskar Americas Corporation******Engines LPG LLC dba Wildcat Power Gen******Related Party of Subsidiary CompanyAny other transactionReimbursement / ( recovery ) of ExpensesNot applicable2430000004000000Kirloskar Americas Corporation******Kirloskar Proprietary Limited******Related party of Holding CompanyAny other transactionReimbursement / ( recovery ) of ExpensesNot applicable10000000Kirloskar Oil Engines Limited******Kirloskar Proprietary Limited******Promoter and Promoter GroupAny other transactionInvestment in equity sharesNot applicable002000003318500000