5332932025-10-012025-12-315332932025-04-012025-12-315332932025-10-012025-12-31in-capmkt:OtherExpenses1Member5332932025-10-012025-12-31in-capmkt:OtherExpenses2Member5332932025-04-012025-12-31in-capmkt:OtherExpenses1Member5332932025-04-012025-12-31in-capmkt:OtherExpenses2Member5332932025-10-012025-12-31ItemsThatWillNotBeReclassifiedToProfitAndLoss15332932025-10-012025-12-31ItemsThatWillNotBeReclassifiedToProfitAndLoss25332932025-04-012025-12-31ItemsThatWillNotBeReclassifiedToProfitAndLoss15332932025-04-012025-12-31ItemsThatWillNotBeReclassifiedToProfitAndLoss2iso4217:INRiso4217:INRxbrli:shares533293KIRLOSENGNOTLISTEDINE146L01010Kirloskar Oil Engines LimitedMain BoardEquity2025-04-012026-03-312026-02-112026-02-03INRCroresQuarterlyThird quarterSingle segmentB2B2026-02-1115:00:002026-02-1116:00:00Not applicablefalsefalseThere are no default on Loans and Debt Securities2025-10-012025-12-31UnauditedStandalone13806100000800000001388610000068874000001664100000432200000965700000217000003613000002168600000125010000001385100000-2008000001184300000355600000-450000003106000000873700000-14000000-3500000-1050000008632000002400000088720000029070000026.016-0.07-0.075.945.931. Notes related to XBRL results specifically profit and loss <BR> Amounts reported in Other Expenses as Expenses capitalised is separate line item in published results, however as there is no separate placeholder in XBRL hence it is been shown under Total Other Expenses. <BR> <BR> 2.The Company mainly operates in the business of manufacturing of Engines wherein two customer based reportable segments have been identified namely - Business to Business B2B and Business to Customer B2C upto 10th October 2025 refer note 4. However, post transfer of net assets of B2C business segment, the Company operates in a segment of B2B at standalone level. Further as per para 4 of Ind AS 108 Operating Segments the Company is required to disclose segment information only in the Consolidated Financial Results. Accordingly disclosure of this information has been included under Consolidated Financial Results for the quarter and nine months ended 31st December 2025. <BR> <BR> 3.The above statement has been prepared in accordance with The Companies (Indian Accounting Standards) Rules, 2015 (Ind AS) prescribed under section 133 of The Companies Act, 2013 and other recognised accounting practices and policies to the extent applicable. <BR> <BR> 4.Exceptional items reported <BR> i) during the year ended 31st March 2025 represents gain on sale of aircraft amounting to Rs 20.90 Crores and <BR> ii) during the quarter and nine months ended 31st December 2025 represents impact of Rs 20.08 Crores for the estimated incremental liability of employee benefit obligations resulting on account of the New Labour Codes. <BR> Effective 21 November 2025, the Government of India notified the four Labour Codes - the Code on Wages, 2019, the Industrial Relations Code, 2020, the Code on Social Security, 2020 and the Occupational Safety, Health and Working Conditions Code, 2020 - consolidating 29 existing labour laws, collectively referred to as the 'New Labour Codes'. <BR> <BR> Based on the requirements of New Labour Codes and relevant Accounting Standards, the Company has evaluated the potential impact and estimated the liability for employee benefit obligations , which has resulted in an incremental expense of Rs 20.08 Crores, on account of recognition of past service costs. Considering the materiality and regulatory driven, non-recurring nature of this impact, the Company has presented this under Exceptional items. The Company continues to monitor developments on the rules to be notified by regulatory authorities, including clarifications/ additional guidance from authorities and will continue to assess the accounting implications basis such developments/ guidance. <BR> <BR> 5.The Board of Directors of the Company in its meeting held on 10th October 2025 approved the transfer of the Company's Business to Customer (“B2C”) business segment i.e. Water Management Solutions (“WMS”) – Domestic & Exports Business by way of slump sale as a going concern to its wholly owned subsidiary, 'KOEL Fluid Dynamics Private Limited' (KFD) (Formerly known as La-Gajjar Machineries Private Limited ("LGM")). <BR> <BR> The aforesaid B2C business segment of the Parent Company is transferred to KFD (LGM) with effect from 11th October 2025. The consideration is in the form of issuance and allotment of 10,65,150 equity shares of KFD (LGM) having face value of Rs 10/- each to the Parent Company, on a private placement basis, on terms as set out in the Business Transfer Agreement.Accordingly, the net assets have been transferred on a slump sale basis at their carrying values, and the consideration has been accounted for at such carrying values as an addition to the Company’s investment in the subsidiary, consistent with the Company’s accounting policy, in accordance with the applicable accounting standards. <BR> <BR> The operations of the Business to Customer (“B2C”) business of the Company has been classified as Discontinued Operations for all the periods presented in these unaudited standalone financial results of the Company, in accordance with the applicable accounting standards. Since the transaction is with the wholly owned subsidiary company, there is no impact on the unaudited consolidated financial results. <BR> <BR> The results of the business classified as discontinued operations in the unaudited standalone financial results are as under: <BR> <BR> (a) Revenue from operations and other income : Nil for Q3 FY26 (Rs 318.07 Crores YTD FY26) <BR> (b) Total expenses : Rs.1.40 Crores for Q3 FY26 (Rs 291.98 Crores YTD FY 26) <BR> (c) Profit/(loss) before tax (a-b) : Rs (1.40) Crores for Q3 FY26 (Rs 26.09 Crores YTD FY26) <BR> (d) Tax expense/(income) of discontinued operations : Rs (0.35) Crores for Q3 FY26 (Rs 6.57 Crores YTD FY26) <BR> (e) Profit/(loss) after tax (c - d) : Rs (1.05) Crores for Q3 FY26 (Rs 19.52 Crores for YTD FY26) <BR> <BR> 6.The Company consistently recognizes provision for any significantly delayed receivables, for accounting of expected credit losses. With respect to the provision made for the receivables against sales of Gensets to a specific customer in prior years, the (income) or expense in the Statement of Profit and Loss for the quarter and nine months ended 31st December 2025 was Nil [Rs (41.47) Crores for FY 2024-2025; Nil and Rs (41.47) Crores during the quarter ended 31st December 2024 and the nine months ended 31 December 2024 respectively]. <BR> <BR> 7. During the quarter ended 31st December 2025, the Company has allotted 36,279 fully paid-up equity shares of Rs 2/- each to the option grantees upon exercise of Employee Stock Options pursuant to ‘Kirloskar Oil Engines Limited – Employee Stock Option Plan 2019' ('KOEL ESOP 2019'). Consequent to aforesaid allotment, the paid-up equity share capital of the Company has increased from 14,52,95,135 fully paid-up equity shares of Rs 2/- each to 14,53,31,414 fully paid-up equity shares of Rs 2/- each. <BR> <BR> 8. The figures for the previous periods have been regrouped wherever required to make them comparable with those of the current periods. The impact of such regroupings is not material to the financial results. <BR> <BR> 9. The above standalone financial results for the quarter and nine months ended 31st December 2025 are reviewed and recommended by the Audit Committee and approved by the Board of Directors of the Company in their respective meetings held on 11th February 2026 and are subjected to a "Limited Review" by the Statutory Auditors of the Company. <BR> <BR> 10. The Board of Directors in its meeting held on 11th February 2026 has declared an interim dividend of Rs 2.50 /- ( 125%) per equity share of Rs 2/- each for the year ended 31st March 2026. The record date for payment of interim dividend is 20th February 2026.2025-04-012025-12-31UnauditedStandalone4112120000031770000041438900000217233000005216000000-25590000026591000007980000010412000006334300000367978000004641100000-20080000044403000001171800000-355000001136300000033040000002609000006570000019520000003499200000-247000003474500000290700000222.7422.721.341.3424.0824.06Not applicable <BR> Not applicableNot applicableOther Expenses2228800000Expenses capitalised (Refer note no.1)-60200000Other Expenses6455000000Expenses capitalised (Refer note no.1)-120700000The Company mainly operates in the business of manufacturing of Engines wherein two customer based reportable segments had been identified namely - Business to Business B2B and Business to Customer B2C upto 10th October 2025. However, post transfer of net assets of B2C business segment, the Company operates in a segment of B2B only at standalone level. Further as per para 4 of Ind AS 108 Operating Segments the Company is required to disclose segment information only in the Consolidated Financial Results. Accordingly disclosure of this information has been included under Consolidated Financial Results for the quarter and nine months ended 31st December 2025. <BR> <BR> Explanatory notes related to XBRL : <BR> <BR> In the General Info section, for the field Segment Reporting we have selected "Single Segment" though we have Multi Segments i.e B2B and B2C till 10th October 2025. However, post transfer of net assets of B2C business segment, the Company operates in a segment of B2B only at standalone level. When we are selecting Multi Segment in General Info Section, it is mandatory to fill in the Segment Reporting tab or else there is validation error. However as per para 4 of Ind AS 108 “Operating Segments”, the Company is required to disclose segment information only in the Consolidated Financial Results. Accordingly, disclosure of this information has been included under Consolidated Financial Results for the quarter and nine months ended 31st December 2025. To keep the XBRL aligned with published standalone results and avoid the validation error, we have reported the Single segment in Info Section and reported the Consolidated segment in Consolidated XBRL Results file. <BR> Re-measurement gain / (loss) on defined benefit plans32100000Net gain / (loss) on equity instruments measured at fair value through other comprehensive income ("FVOCI")032100000Re-measurement gain / (loss) on defined benefit plans-33300000Net gain / (loss) on equity instruments measured at fair value through other comprehensive income ("FVOCI")200000-331000008100000-840000024000000-24700000