Key Financial Figures (Standalone)
Quarter Ended September 30, 2026 (Unaudited):
- Revenue from operations: ₹7,727 million
- Other income: ₹108 million
- Total Income: ₹7,835 million
- Total Expenses: ₹7,079 million
- Profit before tax: ₹756 million
- Total tax expense: ₹184 million (Current tax: ₹235 million; Deferred tax: ₹(51) million)
- Profit for the period: ₹572 million
- Total comprehensive income: ₹565 million
- Earnings per share (EPS): ₹3.29 (Basic and Diluted)
- Paid-up equity share capital: ₹348 million (face value of ₹2 each)
Nine Months Ended September 30, 2026 (Unaudited):
- Revenue from operations: ₹20,647 million
- Other income: ₹376 million
- Total Income: ₹21,023 million
- Profit for the period: ₹1,541 million
- Total comprehensive income: ₹1,518 million
- EPS: ₹8.85
Comparative Figures (Standalone):
- Q3 FY2025 Profit: ₹650 million (Q3 FY2026: ₹572 million)
- 9M FY2025 Profit: ₹1,867 million (9M FY2026: ₹1,541 million)
- FY2025 Audited Profit: ₹2,645 million
Key Financial Figures (Consolidated)
Quarter Ended September 30, 2026 (Unaudited):
- Revenue from operations: ₹7,727 million
- Other income: ₹108 million
- Total Income: ₹7,835 million
- Share of net profit of associate: ₹48 million
- Profit before tax: ₹802 million
- Total tax expense: ₹196 million (Current tax: ₹235 million; Deferred tax: ₹(39) million)
- Profit for the period: ₹606 million
- Total comprehensive income: ₹599 million
- EPS: ₹3.48
Nine Months Ended September 30, 2026 (Unaudited):
- Profit for the period: ₹1,576 million
- Total comprehensive income: ₹1,553 million
- EPS: ₹9.06
Comparative Figures (Consolidated):
- Q3 FY2025 Profit: ₹675 million (Q3 FY2026: ₹606 million)
- 9M FY2025 Profit: ₹1,895 million (9M FY2026: ₹1,576 million)
- FY2025 Audited Profit: ₹2,705 million
Segment Information (Consolidated)
Quarter Ended September 30, 2026:
- Pumps Segment Revenue: ₹6,584 million; Segment Result: ₹696 million
- Valves Segment Revenue: ₹1,156 million; Segment Result: ₹33 million
- Total Segment Revenue: ₹7,740 million
- Less: Inter-segment revenue: ₹13 million
- Revenue from operations: ₹7,727 million
Segment Assets (as of September 30, 2026):
- Pumps: ₹22,759 million
- Valves: ₹2,262 million
- Unallocable: ₹3,005 million
- Total: ₹28,026 million
Segment Liabilities (as of September 30, 2026):
- Pumps: ₹9,268 million
- Valves: ₹1,171 million
- Unallocable: ₹13 million
- Total: ₹10,452 million
Entities Included in Consolidation
The consolidated results include:
1. KSB Limited (Parent)
2. Pofran Sales and Agency Limited (Subsidiary)
3. KSB MIL Controls Limited (Associate)
The auditors' report notes that the interim financial information of the subsidiary (Pofran) and the associate (KSB MIL) was not reviewed. The subsidiary reported a net loss of ₹2.32 million for the quarter and ₹1.61 million for the nine-month period. The associate contributed a net profit of ₹48 million for the quarter and ₹122 million for the nine-month period. Management stated this information is not material to the Group.
Exceptional Item
An exceptional item of ₹255 million, labeled "Impact of new labour codes," was recognized in the year ended December 31, 2025. It pertained to an incremental gratuity provision due to the notification of four new Labour Codes by the Government of India on November 21, 2025. There was no exceptional item in the current reporting period (Q3 and 9M FY2026).
Subsidiary Update
During the quarter, Pofran Sales and Agency Limited, a wholly-owned subsidiary, filed an application with the Registrar of Companies for a voluntary strike-off of its name. The application is under process. The matter has no material impact on the standalone financial results of KSB Limited.
Regulatory and Compliance Information
The statements were prepared in accordance with Indian Accounting Standard (Ind AS) 34 and Regulation 33 of the SEBI LODR Regulations. The limited review was conducted by B S R & Co. LLP (Firm's Registration No.: 101248W/W-100022), with Partner Swapnil Dakshindas (Membership No.: 113896) signing the report.
Availability of Results
The financial results are available on the company's website (www.ksb.in) and on the websites of BSE Limited (www.bseindia.com) and the National Stock Exchange of India Limited (www.nseindia.com).