Key Financial Figures - Standalone

Income Statement (Quarter Ended 30-09-2026)

  • Revenue from operations: ₹1,738.95 crore
  • Other income: ₹9.77 crore
  • Total income: ₹1,748.72 crore
  • Total expenses: ₹1,594.21 crore
  • Profit before tax: ₹154.51 crore
  • Tax expense: ₹39.34 crore
  • Net profit for the period: ₹115.17 crore
  • Basic EPS (continuing operations): ₹7.92

Income Statement (Half Year Ended 30-09-2026)

  • Revenue from operations: ₹3,210.25 crore
  • Other income: ₹20.54 crore
  • Total income: ₹3,230.79 crore
  • Total expenses: ₹2,942.54 crore
  • Profit before tax: ₹288.25 crore
  • Tax expense: ₹73.77 crore
  • Net profit for the period: ₹214.48 crore
  • Basic EPS (continuing operations): ₹14.75

Balance Sheet (As at 30-09-2026)

  • Total assets: ₹5,350.54 crore
  • Equity share capital: ₹29.11 crore
  • Other equity: ₹3,498.52 crore
  • Total equity: ₹3,527.63 crore
  • Non-current liabilities: ₹170.53 crore
  • Current liabilities: ₹1,652.38 crore

Key Financial Figures - Consolidated

Income Statement (Quarter Ended 30-09-2026)

  • Revenue from operations: ₹2,284.04 crore
  • Other income: ₹10.73 crore
  • Total income: ₹2,294.77 crore
  • Total expenses: ₹2,119.30 crore
  • Profit before tax: ₹175.47 crore
  • Tax expense: ₹45.16 crore
  • Net profit for the period: ₹130.31 crore
  • Basic EPS (continuing operations): ₹9.04

Income Statement (Half Year Ended 30-09-2026)

  • Revenue from operations: ₹4,283.75 crore
  • Other income: ₹25.68 crore
  • Total income: ₹4,309.43 crore
  • Total expenses: ₹3,982.89 crore
  • Profit before tax: ₹326.54 crore
  • Tax expense: ₹85.17 crore
  • Net profit for the period: ₹241.37 crore
  • Basic EPS (continuing operations): ₹16.86

Segment Performance (Half Year Ended 30-09-2026)

  • B2B segment revenue: ₹3,233.56 crore, results: ₹262.22 crore
  • B2C segment revenue: ₹631.18 crore, results: ₹48.63 crore
  • Financial Services revenue: ₹419.01 crore, results: ₹15.43 crore

Corporate Actions and Capital Structure

ESOP Allotment

During the quarter ended 30th September 2026, the company allotted 1,86,280 fully paid-up equity shares of ₹2 each to option grantees upon exercise of Employee Stock Options pursuant to 'KOEL ESOP 2019'. Consequently, the paid-up equity share capital increased from 14,53,79,944 shares to 14,55,66,224 shares.

Subsidiary Acquisition

Pursuant to Board approval on 6th August 2026, Kirloskar Americas Corporation (wholly owned subsidiary) acquired the remaining 4,900 units (49% stake) of Engines LPG, LLC for approximately USD 0.15 million. Consequently, Engines LPG LLC became a wholly owned subsidiary effective 6th August 2026.

Business Transfer History

The company had previously transferred its B2C business segment (Water Management Solutions) to KOEL Fluid Dynamics Private Limited (wholly owned subsidiary) effective 11th October 2025. This transaction is classified as discontinued operations in the standalone financial results.

Subsidiaries Included in Consolidation

The consolidated financial results include the following subsidiaries:

1. KOEL Fluid Dynamics Private Limited (wholly owned)

2. Arka Financial Holdings Private Limited (wholly owned)

3. Kirloskar Americas Corporation (wholly owned)

4. Kirloskar International ME FZE (wholly owned)

5. Kirloskar Advanced Systems Private Limited (wholly owned from 30th March 2026)

6. Arka Fincap Limited (step-down subsidiary)

7. Arka Investment Advisory Services Private Limited (step-down subsidiary)

8. Engines LPG, LLC (step-down subsidiary, wholly owned from 6th August 2026)

Exceptional Items

The financial results for year ended 31st March 2026 included exceptional items of ₹29.68 crore (standalone) and ₹32.45 crore (consolidated) pertaining to incremental impact of New Labour Codes.

Cash Flow Highlights

Standalone (Half Year Ended 30-09-2026)

  • Net cash generated from operating activities: ₹39.80 crore
  • Net cash used in investing activities: ₹144.28 crore
  • Net cash generated from financing activities: ₹5.80 crore

Consolidated (Half Year Ended 30-09-2026)

  • Net cash generated from operating activities: ₹347.74 crore
  • Net cash used in investing activities: ₹22.75 crore
  • Net cash generated from financing activities: ₹201.88 crore