KIRLPNU2026-07-012026-09-30KIRLPNU2026-09-30KIRLPNU2026-03-31KIRLPNU2026-04-012026-09-30KIRLPNU2026-07-012026-09-30in-capmkt:OtherExpenses1MemberKIRLPNU2026-07-012026-09-30in-capmkt:OtherExpenses2MemberKIRLPNU2026-04-012026-09-30in-capmkt:OtherExpenses1MemberKIRLPNU2026-04-012026-09-30in-capmkt:OtherExpenses2MemberKIRLPNU2026-09-30OtherNoncurrentFinancialAssetsDomain1KIRLPNU2026-09-30OtherNoncurrentAssetsDomain1KIRLPNU2026-09-30OtherCurrentFinancialAssetsDomain1KIRLPNU2026-09-30OtherCurrentAssetsDomain1KIRLPNU2026-09-30OtherNoncurrentFinancialLiabilitiesDomain1KIRLPNU2026-09-30OtherNoncurrentFinancialLiabilitiesDomain2KIRLPNU2026-09-30OtherNoncurrentLiabilitiesDomain1KIRLPNU2026-09-30OtherNoncurrentLiabilitiesDomain2KIRLPNU2026-09-30OtherNoncurrentLiabilitiesDomain3KIRLPNU2026-09-30OtherCurrentFinancialLiabilitiesDomain1KIRLPNU2026-09-30OtherCurrentFinancialLiabilitiesDomain2KIRLPNU2026-09-30OtherCurrentLiabilitiesDomain1KIRLPNU2026-07-012026-09-30in-capmkt:ReportableSegments1MemberKIRLPNU2026-07-012026-09-30in-capmkt:ReportableSegments2MemberKIRLPNU2026-04-012026-09-30in-capmkt:ReportableSegments1MemberKIRLPNU2026-04-012026-09-30in-capmkt:ReportableSegments2MemberKIRLPNU2026-07-012026-09-30in-capmkt:ReportableSegments1MemberKIRLPNU2026-07-012026-09-30in-capmkt:ReportableSegments2MemberKIRLPNU2026-04-012026-09-30in-capmkt:ReportableSegments1MemberKIRLPNU2026-04-012026-09-30in-capmkt:ReportableSegments2MemberKIRLPNU2026-07-012026-09-30in-capmkt:ReportableSegments1MemberKIRLPNU2026-09-30in-capmkt:ReportableSegments1MemberKIRLPNU2026-07-012026-09-30in-capmkt:ReportableSegments2MemberKIRLPNU2026-09-30in-capmkt:ReportableSegments2MemberKIRLPNU2026-07-012026-09-30in-capmkt:ReportableSegments1MemberKIRLPNU2026-09-30in-capmkt:ReportableSegments1MemberKIRLPNU2026-07-012026-09-30in-capmkt:ReportableSegments2MemberKIRLPNU2026-09-30in-capmkt:ReportableSegments2MemberKIRLPNU2026-07-012026-09-30ItemsThatWillNotBeReclassifiedToProfitAndLoss1KIRLPNU2026-04-012026-09-30ItemsThatWillNotBeReclassifiedToProfitAndLoss1iso4217:INRxbrli:pureiso4217:INRxbrli:shares505283KIRLPNUNOTLISTEDINE811A01038KIRLOSKAR PNEUMATIC COMPANY LIMITEDMain BoardEquity2026-04-012027-03-312026-10-272026-10-17INRMillionsQuarterlySecond quarterMulti segment2026-10-2711:30:002026-10-2713:30:00trueCash Flow IndirectNot applicable2026-07-012026-09-30UnauditedConsolidated32630000008100000033440000001485000000178000000-1930000005690000000930000008170000002949000000395000000110000000505000000112000000-700000010500000004000000000000400000000-160000003840000004000000000384000000013000000013.083.07003.083.070001. The above consolidated financial results have been reviewed and recommended by the Audit Committee & approved by the Board of Directors of Kirloskar Pneumatic Company Ltd ("KPCL" or ‘the Holding Company’) at their respective meetings held on October 27, 2026.The Statutory Auditors have conducted 'Limited Review' of these financial results. <br /> 2. The Unaudited consolidated financial results have been prepared in accordance with recognition and measurement principles laid down in the Indian accounting standards 34 "Interim Financial reporting"(lnd AS 34), prescribed under section 133 of the Companies Act 2013,read with relevant rules issued thereunder and other accounting principles generally accepted in India. <br /> 3. On May, 4 2026, the Holding Company acquired additional 44.74% equity stake in its subsidiary SCIPL for a consideration of Rs.125.50 Million. Consequently, SCIPL became a 100% subsidiary of the Holding Company with effect from May, 4 2026. The Group has accounted for the said acquisition as a business combination in accordance with Ind AS 103 and Ind AS 110 Consolidated financial statements. <br /> 4. On August 3, 2026 the Holding Company acquired 99.49% equity stake in Kirloskar South East Asia Co Ltd (KSEA) for a consideration of Rs.49.45 Million. Consequently, KSEA became a Subsidiary of the Holding Company with effect from August, 3 2026. The Group has accounted for the said acquisition as a business combination in accordance with Ind AS 103 and Ind AS 110 Consolidated financial statements. <br /> 5. During the half year ended, the Holding Company has allotted 43,500 Equity Shares of Rs.1/- each fully paid under its KPCL ESOS 2019 Scheme. Out of these 33,500 shares were listed on the stock exchanges on October 19, 2026. <br /> 6. Exceptional items : <br /> a. During the quarter ended September 30, 2026, The Holding Company recorded gain of Rs. 110 Million due to acquisition of 7,200 square meters of land owned by Holding Company, situated at Nashik by Maharashtra State Infrastructure Development Corporation for the proposed Ring Road Project. <br /> b. During the year ended March 31, 2026, the Group had recorded incremental impact on account of implementation of New Labour Codes by the Government of India. The Group continues to monitor the finalisation of State Rules. Any impact from these rules will be evaluated and accounted for in accordance with applicable accounting standards in the period they are notified. <br /> c. Considering the materiality and non-recurring nature, the Group has presented the above transactions as exceptional items in the Statement of Profit and Loss and as part of un-allocable income / expenditure in segment reporting for the quarter and half year ended September 30, 2026 and the year ended March 31, 2026 respectively. <br /> 7. The Holding Company has sub-divided its one Equity Share of face value of Rs. 2/- each into two Equity Shares of face value of Re. 1/- each, fully paid up, on the record date i.e. August 18, 2026. Accordingly, as per requirement of Ind AS 33, the basic and diluted earning per share for all the periods presented has been computed on the basis of new number of Equity Shares of face value of Re. 1/ - each. <br /> 8. Previous year figures have been regrouped, rearranged or reclassified wherever necessary to correspond to Current period figures.2026-04-012026-09-30UnauditedConsolidated629400000016200000064560000002607000000305000000-10500000011190000001000000182000000150500000056140000008420000001100000009520000002080000001200000022000000007320000000000732000000196000000928000000734000000-2000000930000000-200000013000000015.655.64005.655.64000Manufacturing / Processing charges378000000Other Expenses439000000Manufacturing / Processing charges693000000Other Expenses81200000036150000001650000000025000000170000000014450000001200000007500000015320000000300000053570000002872000000442800000037300000006870000003600000005000000888600000026500000032300000012346000000001770300000013000000012757000000128870000000128870000003000000000100000040000000002950000002990000000308000000164600000019540000008610000002815000000142500000027700000000451700000000481600000017703000000Other non-current financial assets75000000Other non-current assets3000000Other current financial assets5000000Other current assets323000000Other non-current financial liabilities0Lease Liabilities1000000Provisions, non-current128000000Deferred tax liabilities (net)167000000Other non-current liabilities0Lease Liabilities2000000Other current financial liabilities859000000Other current liabilities1425000000COMPRESSION SYSTEMS3071000000OTHER NON REPORTABLE SEGMENTS192000000COMPRESSION SYSTEMS5919000000OTHER NON REPORTABLE SEGMENTS375000000326300000062940000000032630000006294000000COMPRESSION SYSTEMS615000000OTHER NON REPORTABLE SEGMENTS0COMPRESSION SYSTEMS1233000000OTHER NON REPORTABLE SEGMENTS0615000000123300000001000000110000000280000000505000000952000000COMPRESSION SYSTEMS7493000000OTHER NON REPORTABLE SEGMENTS074930000001021000000017703000000COMPRESSION SYSTEMS4224000000OTHER NON REPORTABLE SEGMENTS0422400000059200000048160000000-6440000001481000000000-350000002660000000-6600000000001820000000330000000-153000000580000000-600000013000000100000025000000-13200000000033000000095600000019080000000004730000000143500000001660000000000002000000294000000000000000000000001300000010000000-862000000-13060000000000001000000000280000003000000551000000100000000-573000000-444000000-9000000-4530000001140000000687000000Items that will not be reclassified to profit or loss-3000000-3000000Items that will not be reclassified to profit or loss244000000244000000130000004800000000-16000000196000000