KIRLOSBROS2025-10-012025-12-31KIRLOSBROS2025-04-012025-12-31KIRLOSBROS2025-10-012025-12-31in-capmkt:OtherExpenses1MemberKIRLOSBROS2025-04-012025-12-31in-capmkt:OtherExpenses1MemberKIRLOSBROS2025-10-012025-12-31ItemsThatWillNotBeReclassifiedToProfitAndLoss1KIRLOSBROS2025-04-012025-12-31ItemsThatWillNotBeReclassifiedToProfitAndLoss1iso4217:INRiso4217:INRxbrli:shares500241KIRLOSBROSNOTLISTEDINE732A01036KIRLOSKAR BROTHERS LIMITEDMain BoardEquity2025-04-012026-03-312026-02-052026-01-29INRMillionsQuarterlyThird quarterSingle segmentFluid Machinery and Systems2026-02-0513:45:002026-02-0515:35:00Not applicablefalsefalseNot applicable.2025-10-012025-12-31UnauditedStandalone6479000000104000000658300000032530000002470000001580000009440000003000000016300000071600000055110000001072000000-15200000092000000011500000013400000024900000006710000000000671000000-800000066300000015900000028.458.45008.458.451. The above results have been reviewed by the Audit Committee and approved by the Board of Directors at their respective meetings held on 05th February 2026. <BR> <BR> 2. Company operates in single reporting segment of ‘Fluid Machinery and Systems’. As per Ind AS 108, 'Operating Segments', when financial results contain both consolidated and standalone financial results for parent, segment information needs to be presented only in case of consolidated financial results. Accordingly, segment information has been provided only in the consolidated financial results. <BR> <BR> 3. On 21st November 2025, the Government of India notified four consolidated Labour Codes, and the Ministry of Labour & Employment subsequently issued draft Central Rules and FAQs enabling companies to assess the financial impact of the regulatory changes. Based on an actuarial valuation and the best information presently available, the Company has recognised a one time impact of Rs. 152 million in consonance with the guidance of the Institute of Chartered Accountants of India. This amount has been presented under “Exceptional Items” in the Statement of Profit and Loss for the period ended 31st December 2025. The Company continues to monitor the finalisation of the Central and State Rules and will provide appropriate accounting adjustments as further clarity emerges. <BR> <BR> 4. During the quarter ended 31st December 2024 and year ended 31st March 2025, the Company had sold its entire stake in its wholly owned subsidiary viz. ‘The Kolhapur Steel Limited’ (TKSL) to another wholly owned subsidiary viz. 'Karad Projects and Motors Limited' (KPML) for Rs. 108 Million at arm's length price based on valuation carried out by an independent valuer. As the investment in shares of TKSL had been fully impaired over the years, the entire consideration had resulted in a gain of Rs. 108 Million which was disclosed as an exceptional item. <BR> <BR> 5. During the quarter ended 31st December 2025, the Hon’ble National Company Law Tribunal, Mumbai Bench (“NCLT”), passed an order dated 03rd November 2025 approving the merger of the Company’s step down subsidiary, The Kolhapur Steel Limited (TKSL), into the company’s wholly owned subsidiary, Karad Projects and Motors Limited (KPML), with an appointed date of 03rd October 2024. The order was subsequently filed with the Registrar of Companies (ROC) on 05th December 2025. <BR> During the quarter, the Company recovered certain old trade receivables for which provisions of Rs. 564 Million had been created over the years. Accordingly, the provision of Rs. 564 Million which is no longer required has been written back in the standalone financial statements under “Other Expenses”. The write back does not have any impact on the Company’s consolidated financial results. <BR> <BR> 6. Figures for earlier periods have been regrouped/ reclassified wherever necessary to make them comparable with current period's figure.2025-04-012025-12-31UnauditedStandalone19190000000358000000195480000009964000000675000000-3190000002858000000550000004730000003629000000173350000002213000000-1520000002061000000468000000750000005430000000151800000000001518000000-160000001502000000159000000219.1119.110019.1119.11Other Expenses716000000Other Expenses3629000000Items that will not be reclassified to profit or loss-12000000-12000000Items that will not be reclassified to profit or loss-22000000-22000000-4000000-600000000-8000000-16000000