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Industries LimitedMain BoardEquity2026-04-012027-03-312026-11-062026-10-28INRCroresQuarterlySecond quarterMulti segment2026-11-0611:30:002026-11-0613:00:00trueCash Flow IndirectNot applicable2026-07-012026-09-30UnauditedConsolidated31200000224500000001430000002048020000002075020000022680000020977000000115977000000208000000114220000034210000071680000000005385500000193923000001584700000015847000003406000001945000005351000001049600000-18000001800000-360000001046000000-8396100000-7350100000510400000535600000-78066000004565000001051000001048.9248.6-0.34-0.3448.5848.260001 "The above results are reviewed and recommended by the Audit Committee and approved by the Board of Directors of the Company in their meetings held on 06 November 2026 and limited review of the same has been carried out by the Statutory <br /> Auditors of the Company." <br /> <br /> 2 This 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 /> 3 Consequent to the merger of Oliver Engineering Private Limited and Adicca Energy Solutions Private Limited with the Subsidiary Company Kirloskar Ferrous Industries Limited (KFIL), the financial results for the corresponding quarters of FY 2025-26, have been updated to give effect to the Scheme. Further, KFIL recognized a deferred tax asset on the appointed date as per the Scheme i.e. 01 April 2025 which has been utilized across previous quarters as well as the current quarter and six months ended September 30, 2026. Accordingly, the comparative financial results for the previous quarters have been restated. <br /> <br /> 4 Pursuant to the Order passed by Honourable National Company Law Tribunal, Mumbai in respect of the Scheme of Arrangement and Merger of ISMT Limited into and with KFIL, an amount of Rs. 29.33 crores incurred towards stamp duty and associated expenses has been recorded and disclosed as an Exceptional Item in the Quarter ended June 30, 2026. <br /> <br /> 5 The Company does not have significant influence on Kirloskar Brothers Limited (KBL) as it does not participate in the management and / or financial decisions of KBL. As such KBL is not an Associate Company of the Company under the IND AS 28 and as such its financials are not included in the Consolidated Financial Statements of the Company. <br /> <br /> 6 Previous year’s / period’s figures have been reclassified wherever necessary to conform with the classification of the current period. <br /> 2026-04-012026-09-30UnauditedConsolidated78100000224500000003100000003820810000003854170000042190000038963600000216483000000-32350000021626000006388000001420500000000010489200000360359000002927700000-29330000026344000003722000004206000007928000001841600000-60000002100000-8100000018335000001553180000017365300000847300000986200000164612000009041000001051000001081.3980.99-0.76-0.7680.6380.23000Operating and other expenses5385500000Operating and other expenses10489200000667700000136510000001383480000000623198000004750000007866240000011259400000412200000045100000036558200000967900000019980000050000025730000045333000006294480000014160720000010510000078716300000788214000002163790000010045930000000805100000119605000000001431820000077500000022202000002938150000070400000956300000996790000077180000011766400000411479000001416072000001.The above results are reviewed and recommended by the Audit Committee and approved by the Board of Directors of the Company in their respective meetings held on 06 November 2026. <br /> 2.Disclosure of Consolidated Assets and Liabilities as per Regulation 33(3)(f) of The SEBI (Listing Obligation and Disclosure Requirements) Regulations, 2015 as at 30 September2026.Other Financial assets475000000Other non-financial assets4267700000Assets associated with Assets held for sale - Discontinued Operation31600000Non-current Assets Held For Sale234000000Other financial liabilities2220200000Other non-financial liabilities & Liabilities associated with assets classified as held for sale- Discontinued Operation771800000Investments (Securities & Properties)613200000Real Estate (Refer Note 2 below)23700000Iron Casting (Refer Note 3 below)13084200000Tube (Refer Note 3 below)6295300000Steel (Refer Note 3 below)4957700000Unallocable193800000Held for Sale (Discountining operation) (Refer Note 1 below)2500000Held for Sale (Refer Note 4 below)0Investments (Securities & Properties)780000000Real Estate (Refer Note 2 below)45500000Iron Casting (Refer Note 3 below)25005100000Tube (Refer Note 3 below)11703400000Steel (Refer Note 3 below)9896000000Unallocable367900000Held for Sale (Discountining operation) (Refer Note 1 below)5600000Held for Sale (Refer Note 4 below)02517040000047803500000419090000088343000002097950000038969200000Investments (Securities & Properties)231000000Real Estate (Refer Note 2 below)-34100000Iron Casting (Refer Note 3 below)1242800000Tube (Refer Note 3 below)138300000Steel (Refer Note 3 below)304800000Unallocable44000000Held for Sale (Discountining operation) (Refer Note 1 below)-1800000Held for Sale (Refer Note 4 below)0Investments (Securities & Properties)259600000Real Estate (Refer Note 2 below)-61800000Iron Casting (Refer Note 3 below)2454800000Tube (Refer Note 3 below)544400000Steel (Refer Note 3 below)306900000Unallocable62600000Held for Sale (Discountining operation) (Refer Note 1 below)-6000000Held for Sale (Refer Note 4 below)019250000003560500000342100000638800000029330000015829000002628400000Investments (Securities & Properties)63376100000Real Estate (Refer Note 2 below)6449300000Iron Casting (Refer Note 3 below)42001100000Tube (Refer Note 3 below)14057200000Steel (Refer Note 3 below)14684400000Unallocable773500000Held for Sale (Discountining operation) (Refer Note 1 below)31600000Held for Sale (Refer Note 4 below)2340000001416072000000141607200000Investments (Securities & Properties)153900000Real Estate (Refer Note 2 below)2100900000Iron Casting (Refer Note 3 below)24025800000Tube (Refer Note 3 below)2182000000Steel (Refer Note 3 below)2116400000Unallocable10533200000Held for Sale (Discountining operation) (Refer Note 1 below)35700000Held for Sale (Refer Note 4 below)0411479000000411479000001.Windpower generation business is subject to seasonal variations in winds, hence the results for the period are not necessarily comparable with the results of the previous periods' / full year's performance. <br /> Assets for windpower generation are classified as Held for Sale. <br /> 2.Real Estate segment represents results of Wholly Owned Subsidiary "Avante Spaces Limited". <br /> 3.Iron Casting, Tube and Steel segment represents consolidated results of Kirloskar Ferrous Industries Limited, the Subsidiary. <br /> 4.Property, Plant and Equipment at Cello Platina classified as Asset Held for Sale. <br /> Gain/(loss) on Remeasurements of defined benefit plan-190300000Gain/(loss) on fair valuation of quoted investments in equity shares-9631000000Income tax (expenses) / reversal relating to items that will not be reclassified to profit or loss1425200000-8396100000Gain/(loss) on Remeasurements of defined benefit plan-197400000Gain/(loss) on fair valuation of quoted investments in equity shares18295800000Income tax (expenses) / reversal relating to items that will not be reclassified to profit or loss-2566600000155318000000000-839610000015531800000640000000-526600000-3001500000000-737400000500000-93000009679000000001420700000073700000021700000-1573000002640000022450000081000000270000000-82600000-60000001176000000-15550000001079400000000540800000053860000000000000305000002738300000000000000006520000000000224500000541000000-673400000-3037400000000000003254700000040000004044000006847000000307000002192300000-3065000000-306500000974200000667700000