5002412026-07-012026-09-305002412026-09-305002412026-03-315002412026-04-012026-09-305002412026-07-012026-09-30in-capmkt:OtherExpenses1Member5002412026-04-012026-09-30in-capmkt:OtherExpenses1Member5002412026-09-30OtherNoncurrentFinancialAssetsDomain15002412026-09-30OtherNoncurrentAssetsDomain15002412026-09-30OtherCurrentFinancialAssetsDomain15002412026-09-30OtherCurrentAssetsDomain15002412026-09-30OtherNoncurrentFinancialLiabilitiesDomain15002412026-09-30OtherNoncurrentFinancialLiabilitiesDomain25002412026-09-30OtherNoncurrentLiabilitiesDomain15002412026-09-30OtherCurrentFinancialLiabilitiesDomain15002412026-09-30OtherCurrentFinancialLiabilitiesDomain25002412026-09-30OtherCurrentLiabilitiesDomain15002412026-07-012026-09-30ItemsThatWillNotBeReclassifiedToProfitAndLoss15002412026-04-012026-09-30ItemsThatWillNotBeReclassifiedToProfitAndLoss15002412026-07-012026-09-30ItemsThatWillBeReclassifiedToProfitAndLoss15002412026-07-012026-09-30ItemsThatWillBeReclassifiedToProfitAndLoss25002412026-04-012026-09-30ItemsThatWillBeReclassifiedToProfitAndLoss15002412026-04-012026-09-30ItemsThatWillBeReclassifiedToProfitAndLoss2iso4217:INRiso4217:INRxbrli:shares500241KIRLOSBROSNOTLISTEDINE732A01036KIRLOSKAR BROTHERS LIMITEDMain BoardEquity2026-04-012027-03-312026-10-272026-10-20INRMillionsQuarterlySecond quarterSingle segmentFluid Machinery and Systems2026-10-2713:30:002026-10-2715:30:00trueCash Flow IndirectNot applicable2026-07-012026-09-30UnauditedConsolidated12767000000189000000129560000006702000000268000000-301000000211600000098000000289000000273900000011911000000104500000001045000000297000000-40000002930000000752000000000-5000000747000000156000000903000000737000000100000008930000001000000015900000029.289.28009.289.281. The above results have been reviewed by the Audit Committee and approved by the Board of Directors at their respective meetings held on 27 October 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 /> <br /> Revenue from operations Quarter ended Half year ended Year ended <br /> 30.09.2026 30.06.2026 30.09.2025 30.09.2026 30.09.2025 31.03.2026 <br /> Within India 8,134 6,820 6,581 14,954 12,803 28,183 <br /> Outside India 4,633 4,229 3,696 8,862 7,264 17,197 <br /> Total revenue from operations 12,767 11,049 10,277 23,816 20,067 45,380 <br /> <br /> Non-current assets other than deferred tax asset and financial assets <br /> <br /> Particulars As at <br /> 30.09.2026 31.03.2026 <br /> Within India 7,437 6,613 <br /> Outside India 1,823 1,631 <br /> Carrying Amount of non-current assets other <br /> than deferred tax asset and financial assets 9,260 8,244 <br /> <br /> 3. 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 impact of 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. <br /> <br /> 4. The exceptional items of Rs. 389 Mn in FY 2025-26, represents 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. 3 above. <br /> <br /> 5. Figures for earlier periods have been regrouped/ reclassified wherever necessary to make them comparable with current period's figure. <br /> <br /> 2026-04-012026-09-30UnauditedConsolidated238160000003370000002415300000012140000000657000000-7480000004239000000179000000563000000512700000022157000000199600000001996000000596000000-1900000057700000001419000000000400000014230000002000000001623000000140300000020000000160300000020000000159000000217.6717.670017.6717.67Other Expenses2739000000Other Expenses5127000000713900000054500000050000008700000012100000000014850000008960000000650000002446000000367000000136300000012073000000102830000004817000000661000000039740000006300000001360000000168240000003310000006113000000335510000004562400000015900000025529000000256880000001320000002582000000053200000009400000094000000471000000109700000032100000075300000021710000001595000000122300000065880000007811000000244100000011847000000460300000011830000000017633000000001980400000045624000000Other non-current financial assets65000000Other non-current assets1363000000Other current financial assets1360000000Other current assets6113000000Lease liabilities465000000Other financial liabilities6000000Other non-current liabilities753000000Lease liabilities293000000Other current financial liabilities2148000000Other current liabilities4603000000104000000-1559000000-490000000-113700000000620000000-220000000-138000000056300000002100000003620000000148000000018600000000000-70000000-18380000001580000000007380000000-5800000000000000006430000000000000000014534000000130830000000000230000001860000000010170000000000000027800000022000000950000005550000007900000000-473000000-360000000-3600000040100000003974000000Remeasurements gains and losses on post employments benefits9100000091000000Remeasurements gains and losses on post employments benefits93000000930000002200000023000000Cash flow hedge1000000Foreign currency translation reserve8600000087000000Cash flow hedge-22000000Foreign currency translation reserve15200000013000000000156000000200000000