Kirloskar Pneumatic Company Limited — Quarter and year ended March 31, 2026 (audited; quarter ended March 31, 2026; comparative quarter ended Dec 31, 2025 unaudited; comparative year ended March 31, 2025 audited)
Optional commentary: Financial results are presented in ₹ millions.
| Sr. No. | Particulars | Quarter ended on Mar 31 2026 (Audited) | Quarter ended on Dec 31 2025 (Unaudited) | Quarter ended on Mar 31 2025 (Audited) | Year ended on 2026 (Audited) | Year ended on 2025 (Audited) |
|---|---|---|---|---|---|---|
| I | Revenue from operations | 7,057 | 4,035 | 5,826 | 17,592 | 16,286 |
| II | Other Income | 60 | 61 | 56 | 271 | 221 |
| III | Total Income (I + II) | 7,117 | 4,096 | 5,882 | 17,863 | 16,507 |
| IV | EXPENSES | |||||
| Cost of material consumed | 3,506 | 1,774 | 3,087 | 8,307 | 8,243 | |
| Purchase of Traded Goods | 182 | 142 | 166 | 575 | 489 | |
| Changes in inventories of finished goods, stock in trade & work in progress | (156) | 26 | 30 | (154) | (146) | |
| Employee benefit expense | 531 | 501 | 455 | 2,005 | 1,770 | |
| Finance Cost | 0 | 0 | 0 | 2 | 0 | |
| Depreciation and amortisation expense | 83 | 80 | 69 | 311 | 289 | |
| Other Expenses | 1,135 | 785 | 989 | 3,255 | 3,017 | |
| IV | Total Expenses (IV) | 5,281 | 3,308 | 4,796 | 14,301 | 13,662 |
| V | Profit/(Loss) before exceptional items & tax (III – IV) | 1,836 | 788 | 1,086 | 3,562 | 2,845 |
| VI | Exceptional items | |||||
| Statutory impact of new labour codes | (43) | 183 | – | 140 | – | |
| Impairment of assets | – | – | 39 | – | 39 | |
| VII | Profit/(Loss) before tax (V – VI) | 1,879 | 605 | 1,047 | 3,422 | 2,806 |
| VIII | Tax expenses | |||||
| Current Tax (net of previous year) | 435 | 205 | 278 | 838 | 695 | |
| Deferred Tax | 4 | (31) | (38) | (0) | 1 | |
| IX | Profit/(Loss) for the period (VII – VIII) | 1,440 | 431 | 807 | 2,584 | 2,110 |
| X | Other Comprehensive Income | |||||
| i) Items that will not be reclassified to profit or loss | (576) | (88) | (215) | (529) | 12 | |
| ii) Income tax relating to items that will not be reclassified to profit or loss | 80 | 11 | 33 | 72 | 2 | |
| XI | Total Comprehensive Income for the period (IX + X) (Comprising Profit / (Loss) and Other Comprehensive Income for the period) | 944 | 354 | 625 | 2,127 | 2,124 |
| XII | Paid up Equity Share Capital (Face Value of Rs. 2/- each) | 130 | 130 | 130 | 130 | 130 |
| XIII | Other Equity | 12,380 | 10,831 | |||
| XIV | Earning per equity share basic (Rs.) | 22.17 | 6.64 | 12.44 | 39.80 | 32.56 |
| Earning per equity share diluted (Rs.) (Not Annualised) | 22.14 | 6.63 | 12.41 | 39.74 | 32.48 |
Optional commentary: Standalone segment-wise results and capital employed.
| Sr. No. | Particulars | Quarter ended on Mar 31 2026 Audited | Quarter ended on Dec 31 2025 Unaudited | Quarter ended on Mar 31 2025 Audited | Year ended 2026 Audited | Year ended 2025 Audited |
|---|---|---|---|---|---|---|
| 1 | Segment Revenue | |||||
| Compression Systems | 6,757 | 3,792 | 5,507 | 16,437 | 15,288 | |
| Other Non Reportable Segments | 300 | 243 | 319 | 1,155 | 998 | |
| TOTAL | 7,057 | 4,035 | 5,826 | 17,592 | 16,286 | |
| Less : Inter Segment revenue | – | – | – | – | – | |
| Net Sales/ Income from Operations | 7,057 | 4,035 | 5,826 | 17,592 | 16,286 | |
| 2 | Segment Results | |||||
| Profit / (Loss) before tax and interest from each segment | ||||||
| – Compression Systems | 2,010 | 943 | 1,192 | 4,101 | 3,323 | |
| TOTAL | 2,010 | 943 | 1,192 | 4,101 | 3,323 | |
| Less : i. Finance Cost | 0 | 0 | 0 | 2 | 0 | |
| ii. Other unallocable expenditure (net off income) including Profit/(Loss) of non reportable segments | (131) | (338) | (145) | (677) | (517) | |
| Total Profit/(Loss) Before Tax | 1,879 | 605 | 1,047 | 3,422 | 2,806 | |
| 3 | Capital Employed | |||||
| Segment Assets | ||||||
| Compression Systems | 8,399 | 7,878 | 7,956 | 8,399 | 7,956 | |
| Segment Liabilities | ||||||
| Compression Systems | 4,230 | 4,364 | 4,620 | 4,230 | 4,620 | |
| Total Capital Employed in Segment | 4,169 | 3,514 | 3,336 | 4,169 | 3,336 | |
| Add : Unallocable corporate assets | 8,983 | 8,947 | 8,177 | 8,983 | 8,177 | |
| Less : Unallocable corporate liabilities (including non reportable segments) | 642 | 679 | 552 | 642 | 552 | |
| Net Unallocable Corporate Assets / (Liabilities) | 8,341 | 8,268 | 7,625 | 8,341 | 7,625 | |
| Total Capital Employed in the Company | 12,510 | 11,782 | 10,961 | 12,510 | 10,961 |
Optional commentary: Standalone statement of assets and liabilities.
| Sr. No. | Particulars | As at March 31, 2026 | As at March 31, 2025 |
|---|---|---|---|
| (1) | ASSETS | ||
| Non-current assets | |||
| (a) Property, Plant and Equipment | 3,327 | 2,867 | |
| (b) Capital work-in-progress | 51 | 197 | |
| (c) Other Intangible assets | 32 | 38 | |
| (d) Intangible assets under development | 16 | 16 | |
| (e) Financial Assets | |||
| (i) Investments | 1,355 | 1,915 | |
| (ii) Trade receivables | 22 | 23 | |
| (iii) Loans | – | – | |
| (iv) Other financial assets | 72 | 68 | |
| (f) Other non-current assets | 6 | 3 | |
| Total non-current assets | 4,881 | 5,127 | |
| (2) | Current assets | ||
| (a) Inventories | 2,107 | 1,993 | |
| (b) Financial Assets | |||
| (i) Investments | 3,426 | 2,685 | |
| (ii) Trade receivables | 5,205 | 4,759 | |
| (iii) Cash and cash equivalents | 1,139 | 634 | |
| (iv) Bank balance other than (iii) above | 34 | 36 | |
| (v) Other financial assets | 268 | 305 | |
| (c) Other current assets | 320 | 535 | |
| (d) Assets Classified as Held for Sale | 2 | 59 | |
| Total current assets | 12,501 | 11,006 | |
| TOTAL ASSETS | 17,382 | 16,133 | |
| EQUITY AND LIABILITIES | |||
| Equity | |||
| (a) Equity share capital | 130 | 130 | |
| (b) Other equity | 12,380 | 10,831 | |
| Total equity | 12,510 | 10,961 | |
| (1) | Liabilities | ||
| Non-current liabilities | |||
| (a) Financial Liabilities | |||
| (i) Borrowings | – | – | |
| (ii) Lease liabilities | – | 2 | |
| (iii) Other financial liabilities | 0 | 1 | |
| (b) Provisions | 112 | 100 | |
| (c) Deferred tax liabilities (net) | 107 | 179 | |
| (d) Other non-current liabilities | – | – | |
| Total non-current liabilities | 219 | 282 | |
| (2) | Current liabilities | ||
| (a) Financial liabilities | |||
| (i) Borrowings | – | – | |
| (ii) Lease Liabilities | 2 | 3 | |
| (iii) Trade payables | |||
| Total Outstanding due to Micro and small enterprises | 248 | 305 | |
| Total Outstanding dues of Creditors other than Micro and small enterprises | 2,291 | 1,780 | |
| (iv) Other financial liabilities | 1,009 | 840 | |
| (b) Other current liabilities | 831 | 1,819 | |
| (c) Provisions | 252 | 102 | |
| (d) Current tax liability (net) | 20 | 41 | |
| Total current liabilities | 4,653 | 4,890 | |
| TOTAL LIABILITIES | 4,872 | 5,172 | |
| TOTAL EQUITY AND LIABILITIES | 17,382 | 16,133 |
Optional commentary: Standalone cash flow statement.
| Particulars | Year ended on March 31, 2026 | Year ended on March 31, 2025 |
|---|---|---|
| A) Cash Flow From Operating Activities | ||
| Profit Before Tax | 3,422 | 2,806 |
| Adjustments for: | ||
| Depreciation and amortisation expense | 311 | 289 |
| Exceptional items | – | 38 |
| Interest income | (10) | (36) |
| Unwinding of Interest on Security Deposits | (1) | (1) |
| Share Based Payment | 48 | 48 |
| Dividend income | (36) | (24) |
| Foreign Exchange Gain, Net | (2) | (4) |
| Net Gain on Financial Instruments Mandatorily Measured at Fair Value Through Profit or Loss | (191) | (147) |
| Loss/(gain) on Sale of Investments | (20) | (9) |
| Loss/(gain) on disposal of property, plant and equipment | (10) | 2 |
| Finance costs | 2 | 0 |
| Bad Debts | 67 | 61 |
| Others | 6 | 11 |
| Operating profit before working capital adjustments | 3,586 | 3,034 |
| Working capital adjustments | ||
| (Increase)/decrease in trade receivables | (511) | (1,096) |
| (Increase)/decrease in inventories | (115) | 32 |
| (Increase)/decrease in other financial assets | 2 | 461 |
| (Increase)/decrease in other non-financial assets | 311 | (150) |
| Increase/(decrease) in trade payables | 454 | 57 |
| Increase/(decrease) in financial liabilities | 169 | 28 |
| Increase/(decrease) in non-financial liabilities | (988) | 446 |
| Increase/(decrease) in provisions | 185 | 18 |
| Cash generated from operations | 3,093 | 2,830 |
| Income taxes paid | (817) | (680) |
| Net cash inflow from operating activities | 2,276 | 2,150 |
| B) Cash flow from investing activities | ||
| Payments for property, plant and equipment, intangible assets | (663) | (779) |
| Proceeds from sale of property, plant and equipment, intangible assets | 14 | 2 |
| Sale / Redemption of Investments | 370 | 115 |
| Purchase of Investments | (900) | (945) |
| Interest income | 10 | 27 |
| Dividend income | 36 | 25 |
| Net cash outflow from investing activities | (1,133) | (1,555) |
| C) Cash flow from financing activities | ||
| Proceeds from issuance of share capital | 23 | 28 |
| Finance costs | (1) | 6 |
| Lease Payments | (3) | (3) |
| Payment of fractional entitlement to eligible shareholders | (2) | – |
| Dividends paid (including dividend distribution tax) | (648) | (486) |
| Net cash outflow from financing activities | (631) | (455) |
| Net increase/(decrease) in cash and cash equivalents | 512 | 140 |
| Cash and cash equivalents at beginning of the financial year | 634 | 496 |
| Effect of exchange rate changes on cash and cash equivalents | (7) | (2) |
| Cash and cash equivalents at end of the financial year | 1,139 | 634 |
Optional commentary: Consolidated financial results.
| Sr. No. | Particulars | Quarter ended on Mar 31 2026 (Audited) | Quarter ended on Dec 31 2025 (Audited) | Quarter ended on Mar 31 2025 (Audited) | Year ended 2026 (Audited) | Year ended 2025 (Audited) |
|---|---|---|---|---|---|---|
| I | Revenue from operations | 7,118 | 4,069 | 5,916 | 17,868 | 16,402 |
| II | Other Income | 60 | 61 | 56 | 277 | 222 |
| III | Total Income (I + II) | 7,178 | 4,130 | 5,972 | 18,145 | 16,624 |
| IV | EXPENSES | |||||
| Cost of material consumed | 3,529 | 1,812 | 3,153 | 8,440 | 8,321 | |
| Purchase of Traded Goods | 184 | 143 | 167 | 579 | 489 | |
| Changes in inventories of finished goods, stock in trade & work in progress | (144) | 10 | 17 | (75) | (162) | |
| Employee benefit expense | 543 | 513 | 470 | 2,056 | 1,789 | |
| Finance Cost | 2 | 2 | 3 | 11 | 4 | |
| Depreciation and amortisation expense | 84 | 81 | 71 | 318 | 291 | |
| Other Expenses | 1,146 | 797 | 1,011 | 3,296 | 3,045 | |
| IV | Total Expenses (IV) | 5,344 | 3,358 | 4,892 | 14,625 | 13,777 |
| V | Profit/(Loss) before exceptional items & tax (III – IV) | 1,834 | 772 | 1,080 | 3,520 | 2,847 |
| VI | Exceptional items | |||||
| Statutory impact of new labour codes | (42) | 183 | – | 141 |