5002412026-04-012026-06-305002412026-04-012026-06-30in-capmkt:OtherExpenses1Member5002412026-04-012026-06-30ItemsThatWillNotBeReclassifiedToProfitAndLoss15002412026-04-012026-06-30ItemsThatWillBeReclassifiedToProfitAndLoss15002412026-04-012026-06-30ItemsThatWillBeReclassifiedToProfitAndLoss25002412026-04-012026-06-30AuditorDomain1iso4217:INRiso4217:INRxbrli:shares500241KIRLOSBROSNOTLISTEDINE732A01036KIRLOSKAR BROTHERS LIMITEDMain BoardEquity2026-04-012027-03-312026-07-312026-07-24INRMillionsQuarterlyFirst quarterSingle segmentFluid Machinery and Systems2026-07-3111:30:002026-07-3113:45:00Declaration of unmodified opinion2026-04-012026-06-30UnauditedConsolidated11049000000148000000111970000005438000000389000000-4470000002123000000810000002740000002388000000102460000009510000000951000000299000000-150000002840000000667000000000900000067600000044000000720000000666000000100000007100000001000000015900000028.398.39008.398.391. The above results have been reviewed by the Audit Committee and approved by the Board of Directors at their respective meetings held on 31 July 2026. <br /> <br /> 2. The figures for the quarter ended 31 March 2026 are the balancing figures between the audited figures in respect of the full financial year and the published year to date figures up to the end of third quarter of the respective financial year, which was subjected to Limited Review. <br /> <br /> 3. 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 Year ended <br /> 30.06.2026 31.03.2026 30.06.2025 31.03.2026 <br /> Within India 6,820 9,021 6,222 28,183 <br /> Outside India 4,229 5,130 3,568 17,197 <br /> Total revenue from operations 11,049 14,151 9,790 45,380 <br /> <br /> <br /> 4. The Government of India has consolidated multiple existing labour legislations into a unified framework comprising of four Labour Codes, collectively referred to as the 'New Labour Codes' and notified with effect from 21st November 2025. Based on the analysis of the information available so far and actuarial valuation, the Group has recognised an incremental impact of Rs. 262 Mn for the quarter ended 31 March 2026 and Rs. 417 Mn for the year ended 31 March 2026 as past service cost on post-employment defined benefits for its employees. Considering that this impact is driven by a regulatory change and is non-recurring in nature, it is classified under exceptional items in these financial results. The Group continues to monitor the developments relating to the implementation of the New Labour Codes and would review the estimates as further clarifications and Rules are notified. <br /> <br /> 5. The exceptional items of Rs. 389 Mn in FY 2025-26, Rs. 28 Mn for reversal of provision due to settlement of sales tax assessment in 'Karad Projects and Motors Limited' (KPML) and impact of labour code is Rs. 417 Mn as explained in note no. 4 above. <br /> <br /> The exceptional items for the quarter ended 31 March 2026 is Rs. 258 Mn consists of Rs. 4 Mn related to project related reversal of Karad Projects and Motors Limited (KPML) and Rs. 262 Mn pertaining to New Labour Code. <br /> <br /> 6. Exceptional items of Rs. 3 Mn for quarter ended 30 June 2025, represent payment under voluntary retirement scheme in 'Karad Projects and Motors Limited' (KPML) (erstwhile TKSL). <br /> <br /> 7. Figures for earlier periods have been regrouped/ reclassified wherever necessary to make them comparable with current period's figure.Other Expenses2388000000Remeasurements gains and (losses) on post employments benefits200000020000001000000Cash flow hedge-23000000Foreign currency translation reserve6600000043000000044000000UnauditedfalseSharp & Tannan Associates, Chartered Accountantstrue2028-04-30