Kirloskar Oil Engines Limited — Quarter and year ended 31st March 2026 (reported on 14th May 2026)
| Particulars | Quarter ended 31-03-2026 Audited | Quarter ended 31-12-2025 Unaudited | Quarter ended 31-03-2025 Audited | Year ended 31-03-2026 Audited | Year ended 31-03-2025 Audited |
|---|---|---|---|---|---|
| 1 Income | |||||
| a) Revenue from operations | 1,534.71 | 1,380.61 | 1,236.20 | 5,646.83 | 4,520.72 |
| b) Other income | 8.89 | 8.00 | 8.26 | 40.66 | 34.08 |
| Total income (a+b) | 1,543.60 | 1,388.61 | 1,244.46 | 5,687.49 | 4,554.80 |
| 2 Expenses | |||||
| a) Cost of raw materials and components consumed | 801.47 | 688.74 | 553.92 | 2,973.80 | 2,323.74 |
| b) Purchase of traded goods | 202.70 | 166.41 | 146.44 | 724.30 | 583.63 |
| c) Changes in inventories of finished goods, work-in-progress and traded goods | 1.57 | 43.22 | 110.55 | (24.02) | 12.84 |
| d) Employee benefits expense | 90.94 | 96.57 | 82.62 | 356.85 | 321.99 |
| e) Finance costs | 3.05 | 2.17 | 3.36 | 11.03 | 11.24 |
| f) Depreciation and amortisation expense | 39.19 | 36.13 | 32.93 | 143.31 | 113.92 |
| g) Other expenses | 258.47 | 222.88 | 194.46 | 903.97 | 701.58 |
| h) Expenses capitalised | (13.27) | (6.02) | (3.62) | (25.34) | (16.90) |
| Total expenses (a to h) | 1,384.12 | 1,250.10 | 1,120.66 | 5,063.90 | 4,052.04 |
| 3 Profit before exceptional items and tax (1 – 2) | 159.48 | 138.51 | 123.80 | 623.59 | 502.75 |
| 4 Exceptional items – (expense)/income (Refer note 5) | (9.50) | (20.08) | 20.90 | (29.68) | 20.90 |
| 5 Profit before tax from continuing operations (3 + 4) | 149.88 | 118.43 | 144.70 | 593.91 | 523.66 |
| 6 Tax expense: | |||||
| Current tax | 17.43 | 35.56 | 29.17 | 134.61 | 117.69 |
| Deferred tax | 21.35 | (4.50) | 7.92 | 17.80 | 16.15 |
| Total tax expense (6) | 38.78 | 31.06 | 37.09 | 152.41 | 133.84 |
| 7 Net Profit / (Loss) for the period from continuing operations (5 – 6) | 111.10 | 87.37 | 107.61 | 441.50 | 389.82 |
| Discontinued operations (Refer note 6) | |||||
| Profit/(loss) before tax | – | (1.40) | 18.07 | 26.09 | 56.28 |
| Tax expense/(income) of discontinued operations | – | (0.35) | 4.55 | 6.57 | 14.17 |
| 8 Net profit/(loss) after tax for the period from discontinued operations | (1.05) | – | 13.52 | 19.52 | 42.11 |
| 9 Net Profit / (Loss) for the period (7 + 8) | 111.10 | 86.32 | 121.13 | 461.02 | 431.93 |
| 10 Other Comprehensive Income / (Loss) | |||||
| Items that will not be reclassified to profit or loss in subsequent periods | |||||
| Re-measurement gain / (loss) on defined benefit plans | 4.91 | 3.21 | (0.48) | 1.58 | (3.95) |
| Income tax (expense)/income on above | (1.24) | (0.31) | 0.13 | (0.40) | 1.00 |
| Subtotal (a) | 3.67 | 2.40 | (0.35) | 1.18 | (2.95) |
| Net gain / (loss) on equity instruments measured at fair value through other comprehensive income (“FVOCI”) | (0.02) | – | (0.20) | (0.00) | (0.20) |
| Income tax (expense)/income on above | 0.00 | – | 0.08 | 0.00 | 0.08 |
| Subtotal (b) | (0.02) | – | (0.12) | (0.00) | (0.12) |
| Net other comprehensive income/(loss) that will not be reclassified to profit or loss in subsequent periods [(a) + (b)] | 3.65 | 2.40 | (0.47) | 1.18 | (3.07) |
| Total other comprehensive income/(loss) for the period, net of tax (10) | 3.65 | 2.40 | (0.47) | 1.18 | (3.07) |
| 11 Total comprehensive income/(loss) for the period, net of tax (9 + 10) | 114.75 | 88.72 | 120.66 | 462.20 | 428.86 |
| 12 Paid-up equity share capital (Face value of ₹ 2 each) | 29.07 | 29.07 | 29.04 | 29.07 | 29.04 |
| 13 Other equity | – | – | – | 3,325.43 | 2,946.59 |
| 14 Earnings per share (EPS) { ₹ } (Face value of ₹ 2 each) [not annualized] | |||||
| For Continuing Operations | |||||
| a) Basic { ₹ } | 7.64 | 6.01 | 7.42 | 30.39 | 26.87 |
| b) Diluted { ₹ } | 7.63 | 6.00 | 7.40 | 30.35 | 26.81 |
| For Discontinued Operations | |||||
| a) Basic { ₹ } | – | (0.07) | 0.93 | 1.34 | 2.90 |
| b) Diluted { ₹ } | – | (0.07) | 0.93 | 1.34 | 2.90 |
| For Continuing and Discontinued Operations | |||||
| a) Basic { ₹ } | 7.64 | 5.94 | 8.35 | 31.73 | 29.77 |
| b) Diluted { ₹ } | 7.63 | 5.93 | 8.33 | 31.69 | 29.71 |
| Particulars | Standalone As at 31-03-2026 Audited | Standalone As at 31-03-2025 Audited |
|---|---|---|
| ASSETS | ||
| I. Non-current assets | ||
| (a) Property, plant and equipment | 781.10 | 622.53 |
| (b) Capital work-in-progress | 57.78 | 59.34 |
| (c) Right-of-use assets | 36.04 | 56.00 |
| (d) Other intangible assets | 116.41 | 132.85 |
| (e) Intangible assets under development | 86.63 | 26.40 |
| (f) Financial assets | ||
| (i) Investments | 1,537.85 | 1,500.05 |
| (ii) Loans | 0.04 | 0.01 |
| (iii) Other financial assets | 24.44 | 25.45 |
| (g) Income tax assets (net) | 35.37 | 23.02 |
| (h) Other non-current assets | 17.81 | 21.70 |
| Sub-total – Non-current assets | 2,693.47 | 2,477.35 |
| II.Current assets | ||
| (a) Inventories | 603.41 | 493.12 |
| (b) Financial assets | ||
| (i) Investments | 109.95 | 287.23 |
| (ii) Trade receivables | 762.51 | 651.07 |
| (iii) Cash and cash equivalents | 120.35 | 73.18 |
| (iv) Bank balances other than (iii) above | 432.21 | 233.00 |
| (v) Loans | 0.04 | 0.02 |
| (vi) Other financial assets | 23.79 | 20.07 |
| (c) Assets held for sale | – | – |
| (d) Other current assets | 71.38 | 72.46 |
| Sub-total – Current assets | 2,143.64 | 1,830.15 |
| TOTAL – ASSETS | 4,837.11 | 4,307.50 |
| EQUITY AND LIABILITIES | ||
| EQUITY | ||
| (a) Equity share capital | 29.07 | 29.04 |
| (b) Other equity | 3,325.43 | 2,946.59 |
| Sub-total – Equity | 3,354.50 | 2,975.63 |
| LIABILITIES | ||
| I. Non-current liabilities | ||
| (a) Financial liabilities | ||
| (i) Borrowings | 19.13 | 49.13 |
| (ii) Lease liabilities | 9.22 | 28.11 |
| (iii) Other financial liabilities | 8.03 | 14.06 |
| (b) Provisions | 40.23 | 41.26 |
| (c) Deferred tax liabilities (net) | 43.22 | 25.02 |
| (d) Other non-current liabilities | 75.39 | 82.44 |
| Sub-total – Non-current liabilities | 195.22 | 240.02 |
| II.Current liabilities | ||
| (a) Financial liabilities | ||
| (i) Borrowings | 85.26 | 80.29 |
| (ii) Lease liabilities | 17.26 | 17.05 |
| (iii) Trade and other payables | ||
| a) total outstanding dues of micro enterprises and small enterprises | 145.37 | 87.78 |
| b) total outstanding dues of creditors other than micro enterprises and small | 623.23 | 562.86 |
| (iv) Other financial liabilities | 161.50 | 113.37 |
| (b) Other current liabilities | 124.04 | 120.52 |
| (c) Provisions | 130.73 | 109.98 |
| Sub-total – Current liabilities | 1,287.39 | 1,091.85 |
| TOTAL – EQUITY AND LIABILITIES | 4,837.11 | 4,307.50 |
| Particulars | Year ended 31-03-2026 (Audited) | Year ended 31-03-2025 (Audited) |
|---|---|---|
| CASH FLOW FROM OPERATING ACTIVITIES | ||
| Profit before tax from continuing operations | 593.91 | 523.66 |
| Profit before tax from discontinued operations (Refer Note 6) | 26.09 | 56.28 |
| Adjustments: | ||
| Add: | ||
| Depreciation and amortisation expense | 144.95 | 117.00 |
| Finance costs | 11.29 | 11.44 |
| Share based compensation of employees | 6.60 | 8.22 |
| Impairment loss allowance on/(reversal of ), write off on trade receivables/other receivables (net) | 2.25 | (34.99) |
| Bad debts and irrecoverable balances written off | 0.35 | 0.16 |
| (Gain)/Loss on fair valuation of derivative instruments | 13.17 | (1.74) |
| Write down/(reversal) in write down of inventories and others (net) | 12.61 | 25.92 |
| Total Additions | 191.22 | 126.01 |
| Less: | ||
| Gain on sale of aircraft (Refer Note 5) | – | 20.90 |
| Gain/(Loss) on sale of investments in mutual funds (net) | 13.63 | 19.30 |
| Gain/(Loss) on fair valuation of investments in Mutual Funds measured at FVTPL (net) | 2.53 | 4.96 |
| Gain/(Loss) on reinstatement on receivables/payables | 9.45 | (1.38) |
| Provisions no longer required written back | 2.59 | 0.90 |
| Sundry credit balances written back | 0.79 | 0.62 |
| Interest income | 22.89 | 8.77 |
| Unwinding of security deposit & subsidy receivable under Package Scheme of Incentives (PSI) Scheme, 2001 | 0.71 | 0.47 |
| Gain on disposal of property, plant and equipment (net) | 1.52 | 2.26 |
| Dividend Income | 0.00 | 0.00 |
| Gain on derecognition of leased premises accounted as per Ind AS 116 | 0.21 | – |
| Gain on sale of investment measured at FVOCI | 0.00 | – |
| Operating profit before working capital changes | 54.32 | 56.80 |
| Working Capital Adjustments | ||
| (Increase)/Decrease in government grant receivables | 1.02 | 7.14 |
| (Increase)/Decrease in trade and other receivables | (205.04) | 19.79 |
| (Increase)/Decrease in inventories | (164.31) | 6.87 |
| Increase/(Decrease) in trade and other payables | 232.24 | (78.68) |
| Increase/(Decrease) in provisions | 43.85 | 17. |
