KIRLOSBROS2025-10-012025-12-31KIRLOSBROS2025-04-012025-12-31KIRLOSBROS2025-10-012025-12-31in-capmkt:OtherExpenses1MemberKIRLOSBROS2025-04-012025-12-31in-capmkt:OtherExpenses1MemberKIRLOSBROS2025-10-012025-12-31ItemsThatWillNotBeReclassifiedToProfitAndLoss1KIRLOSBROS2025-10-012025-12-31ItemsThatWillNotBeReclassifiedToProfitAndLoss2KIRLOSBROS2025-04-012025-12-31ItemsThatWillNotBeReclassifiedToProfitAndLoss1KIRLOSBROS2025-04-012025-12-31ItemsThatWillNotBeReclassifiedToProfitAndLoss2KIRLOSBROS2025-10-012025-12-31ItemsThatWillBeReclassifiedToProfitAndLoss1KIRLOSBROS2025-10-012025-12-31ItemsThatWillBeReclassifiedToProfitAndLoss2KIRLOSBROS2025-04-012025-12-31ItemsThatWillBeReclassifiedToProfitAndLoss1KIRLOSBROS2025-04-012025-12-31ItemsThatWillBeReclassifiedToProfitAndLoss2iso4217: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 applicable2025-10-012025-12-31UnauditedConsolidated11162000000191000000113530000004887000000779000000-220000001918000000860000002520000002182000000100820000001271000000-1560000001115000000-9900000024000000-7500000001190000000000640000001254000000110000001265000000124300000011000000125400000011000000159000000215.6515.650015.6515.651. 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. Group operates in single reporting segment of ‘Fluid Machinery and Systems’. Additional information as required by Ind AS 108 is as : <BR> <BR> Revenue from operations Quarter Ended Nine Months Ended Year Ended <BR> 31.12.2025 30.09.2025 31.12.2024 31.12.2025 31.12.2024 31.03.2025 <BR> Within India 6,359 6,581 6,572 19,162 20,001 28,889 <BR> Outside India 4,803 3,696 4,870 12,067 12,108 16,033 <BR> Total revenue from operations 11,162 10,277 11,442 31,229 32,109 44,922 <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 Group has recognised a one time impact of Rs. 156 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 Group continues to monitor the finalisation of the Central and State Rules and will provide appropriate accounting adjustments as further clarity emerges. <BR> <BR> 4. Exceptional item for the quarter and nine months ended 31st December 2024, mainly included impairment of Rs. 61 Million, goodwill pertaining to The Kolhapur Steel Limited (TKSL) consequent to its transfer within the group. Balance amount represents net credit amount of reversal of project related provisions and credit on sales tax related provisions of earlier period in respect of Company's subsidiary viz. 'Karad Projects and Motors Limited.' <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). The order was subsequently filed with the Registrar of Companies (ROC) on 05th December 2025. The Total Tax Expense includes the utilisation of brought forwarded losses and current year losses of TKSL of Rs 1,261 Million upon its merger into KPML with an appointed date of 03rd October 2024. <BR> <BR> 6. Figures for earlier periods have been regrouped/ reclassified wherever necessary to make them comparable with current period's figure.2025-04-012025-12-31UnauditedConsolidated3122900000050100000031730000000144390000001329000000-53900000056360000002130000007190000006745000000285420000003188000000-1310000003057000000495000000-7000000488000000025690000000008200000026510000003370000002988000000262000000031000000295700000031000000159000000232.9932.990032.9932.99Other Expenses2182000000Other Expenses6745000000Remeasurement gains and losses on post-employments benefits-18000000Share in other comprehensive income of joint venture company0-18000000Remeasurement gains and losses on post-employments benefits-29000000Share in other comprehensive income of joint venture company0-29000000-4000000-6000000Cash flow hedge-14000000Foreign currency translation reserve3900000025000000Cash flow hedge-20000000Foreign currency translation reserve3800000003600000000011000000337000000