5332932026-04-012026-06-305332932026-04-012026-06-30in-capmkt:OtherExpenses1Member5332932026-04-012026-06-30in-capmkt:OtherExpenses2Member5332932026-04-012026-06-30ItemsThatWillNotBeReclassifiedToProfitAndLoss15332932026-04-012026-06-30ItemsThatWillNotBeReclassifiedToProfitAndLoss2iso4217:INRiso4217:INRxbrli:shares533293KIRLOSENGNOTLISTEDINE146L01010Kirloskar Oil Engines LimitedMain BoardEquity2026-04-012027-03-312026-08-062026-07-29INRCroresQuarterlyFirst quarterSingle segmentB2B2026-08-0613:45:002026-08-0616:45:00Not applicablefalsefalseThere are no default on Loans and Debt Securities2026-04-012026-06-30UnauditedStandalone147130000001077000001482070000080089000002231400000-580300000111020000020900000404200000228800000013483300000133740000001337400000350700000-640000034430000009931000000000993100000290000099600000029080000026.836.82006.836.821. Notes related to results specifically profit and loss <br /> Amounts reported in Other Expenses as Expenses capitalised is seperate line item in published results, however as there is no seperate 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 had been identified namely - Business to Business ("B2B") and Business to Customer ("B2C") (upto 10th October 2025 - refer note 6) . 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 ended 30th June 2026. <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.The Company has incorporated Kirloskar Advanced Systems Private Limited as a wholly owned subsidiary company w.e.f. 30th March 2026. The Board of Directors of the Company had decided to keep the initial investment upto Rs. 9 Crores. Accordingly, during the quarter ended 30th June 2026, the Company has invested Rs. 9 Crores towards initial subscription of equity share capital of Kirloskar Advanced Systems Private Limited. <br /> <br /> 5.The Board of Directors of the Company in its meeting held on 11th February 2026, had given its consent for further investment in 3,200 equity shares of AED 1,000 per share (i.e. approx. Rs. 8 Crores) of Kirloskar International ME FZE (hereinafter referred as 'KIME'), UAE, a wholly owned subsidiary of the Company. Accordingly on 30th June 2026, the Company has made payment of consideration of AED 3.20 million (i.e. Rs. 8.28 Crores) to KIME. <br /> <br /> 6.The standalone financial results for the quarter and year ended 31st March 2026 included the impact of exceptional items amounting to Rs. 9.60 Crores and Rs. 29.68 Crores, respectively, pertaining to incremental impact on account of the New Labour Codes. <br /> <br /> 7.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 Company was transferred to KFD (LGM) with effect from 11th October 2025. The consideration was 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 Company, on a private placement basis, on terms as set out in the Business Transfer Agreement. Accordingly, the net assets of Rs. 18.88 Crores was transferred on a slump sale basis at their carrying values, and the consideration was accounted for at such carrying values of net assets as an addition to the Company’s investment in the subsidiary, consistent with the Company’s accounting policy, in accordance with the applicable Indian accounting standards. <br /> <br /> The operations of the Business to Customer (“B2C”) business of the Company is classified as discontinued operations for all the periods presented in these standalone financial results of the Company, in accordance with the applicable accounting standards. Since the transaction was with the wholly owned subsidiary company, there is no impact on the consolidated financial results. <br /> <br /> The results of the business classified as discontinued operations in the standalone financial results are as under: <br /> (a) Revenue from operations and other income : Nil ( PY Rs. 172.76 Crores) <br /> (b) Total expenses : Nil ( PY Rs. 155.03 Crores) <br /> (c) Profit/(loss) before tax (a-b) : Nil ( PY Rs. 17.73 Crores) <br /> (d) Tax expense/(income) of discontinued operations : Nil ( PY Rs. 4.46 Crores) <br /> Profit/(loss) after tax (c - d) : Nil ( PY Rs. 13.27 Crores) <br /> <br /> 8.The Nomination and Remuneration Committee (NRC) of the Board of Directors of the Company in its meeting held on 14th May 2026 has approved the grant of 2,40,000 employee stock options to the eligible employees of the Company in terms of ‘Kirloskar Oil Engines Limited – Employee Stock Option Plan 2019 (“KOEL ESOP 2019”) and the special resolutions passed by the Members of the Company at the Annual General Meeting held on 9th August 2019 and 12th August 2021. Of the above, 36,108 options have been voluntarily surrendered by an employee and subsequently cancelled by the NRC in its meeting held on 6th August 2026. <br /> <br /> 9.During the quarter ended 30th June 2026, the Company has allotted 20,735 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 14,53,59,209 fully paid-up equity shares of Rs. 2/- each to 14,53,79,944 fully paid-up equity shares of Rs. 2/- each. <br /> <br /> 10.The figures for the quarter ended 31st March 2026 are balancing figures between audited figures in respect of full financial year ended 31st March 2026 and the published year to date figures upto the third quarter ended 31st December 2025 which were subjected to "Limited Review" by the Statutory Auditors of the Company. <br /> <br /> 11.The figures for the previous periods have been regrouped wherever required to make them comparable with those of the current period. <br /> <br /> 12. The above standalone financial results for the quarter ended 30th June 2026 are reviewed and recommended by the Audit Committee and approved by the Board of Directors of the Company in their respective meetings held on 6th August 2026 and are subjected to a "Limited Review" by the Statutory Auditors of the Company.Not ApplicableNot ApplicableNot ApplicableOther expenses2345600000Expense capitalised-57600000The 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 ended 30th June 2026. <br /> <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 year ended 30 June 2026. 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.Re-measurement gain / (loss) on defined benefit plans3900000Net gain / (loss) on equity instruments measured at fair value through Other Comprehensive Income03900000100000002900000