Interim report
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1eJrlos1ear Pneumatic Ref.: SEC&LEG/698 October 27, 2026 BSE Limited Phiroze Jeejeebhoy Towers Dalal Street, Mumbai 400 001 Scrip Code - 505283 National Stock Exchange of India Limited Exchange Plaza, C -1, Block G, Bandra-Kurla Complex, Sandra (E), Mumbai 400 051. NSE Symbol: KIRLPNU Sub.: Outcome of Board Meeting Pursuant to Regulation 30 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, this is to inform you that: The Board of Directors of the Company in their meeting held on October 27, 2026 has approved the following: A. Financial Results 1. A statement of unaudited Standalone and Consolidated Financial Results of the Company for the quarter and half year ended September 30, 2026; 2. Standalone and Consolidated Segment Wise Report; 3. Standalone and Consolidated Statement of Assets and Liabilities; 4. Standalone and Consolidated Cash Flow Statement; and 5. Limited Review Report received from Kirtane & Pandit LLP, Chartered Accountants, Statutory Auditors. B. Allotment Allotment of 9,700 equity shares of face value of Re. 1/- each to the eligible employee(s), who have exercised their stock options under the 'KPCL Employee Stock Option Scheme 2019.' These shares shall rank pari-passu with the existing Equity Shares of the Company in all respects. Consequently, the issued, subscribed and paid up share capital of the Company stands increased to Rs. 12,99,69,580 comprising of 12,99,69,580 Equity Shares of Re. 1/- each. This is to further inform you that the meeting of the Board of Directors of the Company approving the above commenced at 11.30 AM. (1ST) and concluded at 1 :30 P.M. (1ST) on October 27, 2026. For Kirloskar Pneumatic Company Limited @� Aman Kirloskar Managing Director I DIN: 09823056 Encl.: As above Kirloskar Pneumatic Company Limited A l(irloska1 81 oup Co1..-,pa1·,y Regd Office: Plot No.1, Hadapsar Industrial Estate, Hadapsar, Pune, Maharashtra 411013 Tel: +91 (20) 26727000 Fax:+91(20)26870297 Email: sec@kirloskar.comWebsite:www.kirloskarpneumatic.com CIN:L29120PN1974PLC110307
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Sr. No. I II Ill IV V VI VII VIII IX X XI XII XIII XIV 1eirlos1<ar Pneumatic STATEMENT OF UNAUDITED STANDALONE FINANCIAL RESULTS FOR THE QUARTER AND HALF YEAR ENDED SEPTEMBER 30, 2026 f in Million Quarter ended on Half Year ended on Year ended Particulars September 30, on Sept 30 Jun 30 Sept 30 March 31, 2026 2026 2025 2026 2025 2026 Unaudited Unaudited Audited Revenue from operations 3,197 3,003 3,781 6,200 6,501 17,592 Other Income 80 79 68 159 150 271 Total Income (I+ II) 3,277 3,082 3,849 6,359 6,651 17,863 EXPENSES Cost of material consumed 1,453 1,111 1,889 2,564 3,027 8,307 Purchase of Traded Goods 156 125 157 281 250 575 Changes in inventories of finished goods,stock in trade (181) 81 (77) (100) (24) (154) & work in progress Employee benefit expense 553 537 484 1,090 974 2,005 Finance cost 0 0 2 0 2 2 Depreciation and amortisation expense 91 88 77 179 149 311 Manufacturing / Processing charges 378 315 325 693 620 1,577 Other Expenses 431 369 422 800 715 1,678 Total Expenses ( IV) 2,881 2,626 3,279 5,507 5,713 14,301 Profit/(Loss) before exceptional items & Tax ( Ill - IV) 396 456 570 852 938 3,562 Exceptional items 110 - - 110 - (140) Profit/ (Loss) before tax ( V - VI ) 506 456 570 962 938 3,422 Tax expenses Current Tax ( net of previous year ) 110 96 122 206 198 838 Deferred Tax (2) 19 16 17 27 (0) Profit/ (Loss) for the period ( VII - VIII ) 398 341 432 739 713 2,584 Other Comprehensive Income i) Items that will not be reclassified to profit or loss (3) 247 (106) 244 135 (529) ii) Income tax relating to items that will not be (13) (35) 15 (48) (19) 72 reclassified to profit or loss Total Comprehensive Income for the period ( IX + X ) (Comprising Profit/ (Loss) and Other Comprehensive Income for the period) 382 553 341 935 829 2,127 Paid up Equity Share Capital 130 130 130 130 130 130 (Face Value of Rs. 1/- each) Other Equity 12,380 Earning per equity share basic (Rs.) 3.07 2.62 3.33 5.69 5.49 19.90 Earning per equity share diluted (Rs.) 3.06 2.62 3.32 5.68 5.48 19.87 ( Not Annualised )
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teirlostear Pneumatic STATEMENT OF UNAUDITED STANDALONE SEGMENT-WISE REVENUE,. RESULTS AND CAPITAL EMPLOYED Sr. No. Particulars 1 Segment Revenue Compression Systems Other Non Reportable Segments TOTAL Less : Inter Segment revenue Net Sales/ Income from Operations 2 Segment Results Profit / (Loss) before tax and interest from each segment Compression Systems TOTAL Less : i. Finance Cost ii. Other unallocable expenditure ( net off income ) including Profit/(Loss) of non reportable segments Total Profit/(Loss) Before Tax 3 Capital Employed Segment Assets Compression Systems Segment Liabilities Compression Systems Total Capital Employed in Segment Add : Unallocable corporate assets Less :Unallocable corporate liabilities ( including non reportable segments ) Net Unallocable Corporate Assets I (Liabilities) Total Capital Employed in the Company Quarter ended on Sept 30 Jun 30 2026 2026 3,005 192 3,197 3,197 614 614 0 (108) 506 7,088 4,098 2,990 10,530 593 9,937 12,927 Unaudited 2,820 183 3,003 3,003 625 625 0 (169) 456 7,199 3,471 3,728 9,936 588 9,348 13,076 Sept 30 2025 3,464 317 3,781 3,781 704 704 2 (132) 570 7,118 4,561 2,557 9,326 486 8,840 11,397 Half Year ended on September 30, 2026 2025 Unaudited 5,825 375 6,200 6,200 1,239 1,239 0 (277) 962 7,088 4,098 2,990 10,530 593 9,937 12,927 5,889 612 6,501 6,501 1,148 1,148 2 (208) 938 7.118 4,561 2,557 9,326 486 8,840 11,397 f in Million Year ended on March 31, 2026 Audited 16,437 1,155 17,592 17,592 4,101 4,101 2 (677) 3,422 8,399 4,230 4,169 8,983 642 8,341 12,510
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1eirlos1ear Pneumatic Notes The above standalone financial results have been reviewed and recommended by the Audit Committee & approved by the Board of Directors at its Meeting held on October 27, 2026. The Statutory Auditors have conducted 'Limited Review' of these financial results. 2 The Unaudited standalone financial results have been prepared in accordance with recognition and measurement principles laid down in the Indian accounting standards 34 "Interim Financial reporting"(lnd AS 34), prescribed under section 133 of the Companies Act 2013, read with relevant rules issued thereunder and other accounting principles generally accepted in India. 3 During the half year ended, the Company has allotted 43,500 Equity Shares of Rs.1 /- each fully paid under its KPCL ESOS 2019 Scheme. Out of these 33,500 shares-were listed on the stock exchanges on October 19, 2026. 4 Exceptional items : a. During the quarter ended September 30, 2026, the Company recorded gain of Rs. 11 O Million due to acquisition of 7,200 square meters of Company owned land situated at Nashik by Maharashtra State Infrastructure Development Corporation for the proposed Ring Road Project. b. During the year ended March 31, 2026, the Company had recorded incremental impact on account of implementation of New Labour Codes by the Government of India. The Company continues to monitor the finalisation of Stat� Rules. Any impact from these rules will be evaluated and accounted for in accordance with applicable accounting standards in the period they are notified. c. Considering the materiality and non-recurring nature, the Company has presented the above transactions as exceptional items in the Statement of Profit and Loss and as part of un-allocable income / expenditure in segment reporting for the quarter and half year ended September 30, 2026 and the year ended March 31, 2026 respectively. 5 The Company has sub-divided its one Equity Share of face value of Rs. 2/- each into two Equity Shares of face value of Re. 1 /- each, fully paid up, on the record date i.e. August 18, 2026. Accordingly, as per requirement of Ind AS 33, the basic and diluted earning per share for all the periods presented has been computed on the basis of new number of Equity Shares of face value of Re. 1 / -each. 6 Figures of the previous periods have been regrouped, rearranged or reclassified wherever necessary to correspond to Current period figures. Place: Pune Date : October 27, 2026 For Kirloskar Pneumatic Co. Ltd. Aman R. Kirloskar Managing Director
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STATEMENT OF UNAUDITED STANDALONE ASSETS AND LIABILITIES AS AT 30TH SEPTEMBER, 2026 Sr. No. Particulars As at September 30, 2026 2025 Unaudited ASSETS (1) Non-current assets (a) Property, Plant and Equipment 3,376 3,173 (b) Capital work-in-progress 165 43 (c) Other Intangible assets 25 29 (d) Intangible assets under development 17 22 (e) Financial Assets (i) Investments 1,775 2,048 (ii) Trade receivables 12 19 (iii) Loans - - (iv) Other financial assets 72 72 (f) Other non-current assets 3 1 Total non-current assets 5,445 5,407 (2) Current assets (a) Inventories 2,746 2,629 (b) Financial Assets (i) Investments 4,428 3,690 (ii) Trade receivables 3,715 3,366 (iii) Cash and cash equivalents 673 555 (iv) Bank balance other than (iii)above 36 38 (v) Other financial assets 5 6 (c) Current Tax Assets (Net) 265 168 (d) Other current assets 305 579 (e) Assets Classified as Held for Sale - 6 Total current assets 12,173 11,037 TOTAL ASSETS 17,618 16,444 EQUITY AND LIABILITIES Equity (a) Equity share capital 130 130 (b) Other equity 12,797 11,267 Total equity 12,927 11,397 (1) Liabilities Non-current liabilities (a) Financial Liabilities (i) Borrowings - - (ii) Lease liabilities - 1 (iii) Other financial liabilities 0 1 (b) Provisions 127 114 (c) Deferred tax liabilities (net) 172 226 (d) Other non-current liabilities - - Total non-current liabilities 299 342 (2) Current liabilities (a) Financial liabilities (i) Borrowings - - (ii) Lease Liabilities 1 3 (iii) Trade payables Total Outstanding due to Micro and small enterprises 308 380 Total Outstanding dues of Creditors other 1,597 1,965 than Micro and small enterprises (iv) Other financial liabilities 853 723 (b) Other current hab1l1t1es 1,362 1,529 (c) Provisions 271 105 (d) Current tax liability (net) - - Total current liabilities 4,392 4,705 TOTAL LIABILITIES 4,691 5,047 TOTAL EQUITY AND LIABILITIES 17,618 16,444 1eirlos1ear Pneumatic f in Million As at March 31, 2026 Audited 3,327 51 32 16 1,355 22 - 72 6 4,881 2,107 3,426 5,205 1,139 34 268 - 320 2 12,501 17,382 130 12,380 12,510 - - 0 112 107 - 219 - 2 248 2,291 1,009 831 252 20 4,653 4,872 17,382
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1eJrlos1ear Pneumatic STATEMENT OF UNAUDITED STANDALONE CASH FLOWS Particulars A) Cash Flow From Operating Activities Profit Before Tax Adjustments for: Depreciation and amortisation expense Interest income Unwinding of Interest on Security Deposits Share Based Payment Dividend income Foreign Exchange Gain, Net Net Gain on Financial Instruments Mandatorily Measured at Fair Value Through Profit or Loss Loss/(gain) on Sale of Investments Loss/(gain) on disposal of property, plant and equipment Finance costs Bad Debts Others Operating profit before working capital adjustments Working capital adjustments (lncrease)/decrease in trade receivables (lncrease)/decrease in inventories (lncrease)/decrease in other financial assets (lncrease)/decrease in other non-financial assets lncrease/(decrease) in trade payables lncrease/(decrease) in financial liabilities lncrease/(decrease) in non-financial liabilities lncrease/(decrease) in provisions Cash generated from operations Income taxes paid Net cash inflow from operating activities B) Cash flow from investing activities Payments for property, plant and equipment, intangible assets Proceeds from sale of property, plant and equipment, intangible assets Sale I Redemption of Investments Purchase of Investments Interest income Dividend income Investment in Subsidiary Company Net cash outflow from investing activities from issuance of share capital sts ments f fractional entitlement to eligible shareholders s paid (including dividend distribution tax) h outflow from financing activities Net increase/(decrease) in cash and cash equivalents Cash and cash equivalents at beginning of the financial year Effect of exchange rate changes on cash and cash equivalents Cash and cash e uivalents at end of the financial ear f in Million Half Year ended on Year ended on September, 30 March 31, 2026 2025 2026 Unaudited Audited 962 938 3,422 179 149 311 (1) (6) (10) (0) (0) (1) 25 26 48 (13) (30) (36) (3) 2 (2) (132) (105) (191) (8) (3) (20) (1) (5) (10) 0 2 2 42 36 67 6 1,050 1,004 3,586 1,457 1,361 (511) (639) (636) (115) 253 250 2 (22) (53) 311 (633) 261 454 (157) (119) 169 531 (290) (988) 32 18 185 1,872 1,796 3,093 (471) (365) (817) 1,401 1,431 2,276 (295) (289) (663) 2 60 14 188 3 370 (1,050) (900) (900) 1 6 10 14 30 36 (175 (1,315) (1,090) (1,133) 10 4 23 (0) (2) (1) (2) (1) (2) (551) (417) (543) (418) (457) (77) 1,139 634 634 (9) (2) (7) 673 555 1,139
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KIRTANE &PANDIT LLP Chartered Accountants Pune I Mumbai I Nashik I Bengaluru I Hyderabad I New Delhi I Chennai Independent Auditor's Review Report for the Quarter Ended September 30, 2026 and Year to Date from April 01, 2026 to September 30, 2026 on Unaudited Standalone Financial Results of the Company Pursuant to Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, as amended To The Board of Directors Kirloskar Pneumatic Company Limited 1. We have reviewed the accompanying Statement of Unaudited Standalone Financial Results of Kirloskar Pneumatic Company Limited (the "Company") for the quarter ended September 30, 2026 and year to date from April 01, 2026 to September 30, 2026 ("the Statement") attached herewith, being submitted by the Company pursuant to the requirement of Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, as amended (the "Listing Regulations"). 2. This Statement, which is the responsibility of the Company's Management and has been approved by the Board of Directors, has been prepared in accordance with the recognition and measurement principles laid down in Indian Accounting Standard 34 "Interim Financial Reporting" ("Ind AS 34"), prescribed under Section 133 of the Companies Act, 2013 ("the Act") as amended, read with relevant rules issued thereunder and other accounting principles generally accepted in India. Our responsibility is to express conclusion on the Statement based on our review. 3. We conducted our review of the Statement in accordance with the Standard on Review Engagements (SRE) 2410 "Review of Interim Financial Information Performed by the Independent Auditor of the Entity", issued by the Institute of Chartered Accountants of India. A review of interim financial information consists of making inquiries, primarily of persons responsible for financial and accounting matters, and applying analytical and other review procedures. A review is substantially less in scope than an audit conducted in accordance with Standards on Auditing and consequently does not enable us to obtain assurance that we would become aware of all significant matters that might be identified in an audit. Accordingly, we do not express an audit opinion. 5th Floor. Wing A. Gopal House, S.No. 127/lB/1. Plot Al. Kothrud. Pune - 411 038, India e +91 20 67295100, 25433104 8 kpca@kirtanepandit.com 8 www.kirtanepandit.com
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Independent Auditor's Review Report on Unaudited Standalone Financial Results of Kirloskar Pneumatic Company Limited for the Quarter ended September 30, 2026, and Year to date from April 01, 2026, to September 30,2026 4. Based on our review conducted as above, nothing has come to our attention that causes us to believe that the accompanying Statement, prepared in accordance with the recognition and measurement principles laid down in the aforesaid Indian Accounting Standards ('Ind AS') specified under Section 133 of the Companies Act, 2013 as amended, read with relevant rules issued thereunder and other accounting principles generally accepted in India, has not disclosed the information required to be disclosed in terms of the Listing Regulations, including the manner in which it is to be disclosed, or that it contains any material misstatement. For Kirtane & Pandit LLP Chartered Accountants ICAI Firm Registration No.105215W/W100057 Anand Jog Partner Membership No.: 108177 UDIN: 2-G10g1 '1tNOUNC'K& 16 2 Place: Pune Date: October 27, 2026 Kirtane & Pandit LLP Chartered Accountants Page 2 of2
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Sr. No. I II 111 IV V VI VII VIII IX X XI XII XIII XIV xv XVI XVII 1eirlos1ear Pneumatic STATEMENT OF UNAUDITED CONSOLIDATED FINANCIAL RESULTS FOR THE QUARTER AND HALF YEAR ENDED SEPTEMBER 30, 2026 Quarter ended on Particulars Revenue from operations Other Income Total Income ( I + II ) EXPENSES Cost of material consumed Purchase of Traded Goods Changes in inventories of finished goods, stock in trade & work in progress Employee benefit expenses Finance Cost Depreciation and amortisation expenses Manufacturing I Processing charges Other Expenses Total Expenses ( IV ) Profitl(Loss) before exceptional items & tax ( Ill - IV ) Exceptional items Profit/ (Loss) before tax ( V - VI ) Tax expenses Current Tax ( net of previous year) Deferred Tax Profit/ (Loss) for the period ( VII - VIII ) Other Comprehensive Income i) Items that will not be reclassified to profit or loss ii) Income tax relating to items that will not be reclassified to profit or loss Total Comprehensive Income for the period ( IX+ X) (Comprising Profit / (Loss) and Other Comprehensive Income for the period) Profit attributable to : Equity holders of parent Non-controlling interest Other Comprehensive Income attributable to Equity holders of parent Non-controlling interest Total Comprehensive Income attributable to Equity holders of parent Non-controlling interest Paid up Equity Share Capital (Face Value of Rs, 1/- each) Other Equity Earn inn ru=,r P.quity !!ham hai::i,: (R!'l I � Earning per equity share diluted (Rs.) IJ.f_ ( Not Annualised ) ,... �·,,---. -- Sept 30 2026 I� 1-..:.·-'-.• .. Ci 3,263 81 3,344 1,485 178 (193) 569 0 93 378 439 2,949 395 110 505 112 (7) 400 (3) (13) 384 400 - (16) - 384 . 130 3 08 3.07 ���1 I�IJl-{,{.�9 -- I Jun 30 I 2026 Unaudited 3,031 81 3,112 1,122 127 88 550 1 89 315 373 2,665 447 . 447 96 19 332 247 (35) 544 334 (2) 212 (0) 546 (2) 130 2.57 2.57 Sept 30 2025 3,864 72 3,936 1,937 159 (74) 501 5 78 325 431 3,362 574 - 574 122 14 438 (106) 15 347 435 3 (90) (1) 345 2 130 3.35 3.34 f in Million Half Year ended on Year ended September 30, on March 31, 2026 2025 2026 Unaudited 6,294 162 6,456 2,607 305 (105) 1,119 1 182 693 812 5,614 842 110 952 208 12 732 244 (48) 928 734 (2) 196 (0) 930 (2) 130 5.65 5.64 Audited 6,681 17,868 156 277 6,837 18,145 3,099 8,440 252 579 59 (75) 1,006 2,070 7 11 153 318 620 1,577 727 1,705 5,923 14,625 914 3,520 - (141) 914 3,379 198 839 25 (3) 691 2,543 134 (529) (19) 72 806 2,086 701 2,561 (10) (18) 116 (457) (1) 0 817 2,104 (11) (18) 130 130 12,358 5.40 19 72 5.39 /4 �-�-69 �% f\✓ifi��IGNED <;.- FOR -0 * JDWTIFICATION .1 CJ: I:! �-'). �� •�l'ert 11�r.O�;;:,;
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Sr. No. 1 2 3 1e;r10s1ear Pneumatic STATEMENT OF UNAUDITED CONSOLIDATED SEGMENT-WISE REVENUE, RESULTS AND CAPITAL EMPLOYED Particulars Segment Revenue Compression Systems Other Non Reportable Segments TOTAL Less : Inter Segment revenue Net Sales/ Income from operations Segment Results Profil/(Loss) before tax and interest from each segment Compression Systems TOTAL Less : i. Finance Cost ii. Other unallo cable expenditure ( net off income ) including Profil/(Loss) of non reportable segments Total Profit/(Loss) Before Tax Capital Employed Segment Assets Compression Systems Segment Liabilities Compression Systems Total Capital employed in segment Add : Unall ocable corporate assets Less :Unallocable corporate liabilities ( including non reportable segments ) Net Unallocable Corporate Assets / (Liabilities) Total Capital employed in the Company Quarter ended on Sept 30 Jun 30 2026 2026 Unaudited 3,071 2,848 192 183 3,263 3,031 - - 3,263 3,031 615 618 615 618 0 1 (110) (170) 505 447 7,493 7,243 4,224 3,553 3,269 3,690 10,210 9,939 592 600 9,618 9,339 12,887 13,029 cu ��� '- · --1�\ � u-.: n I tD --<i. C .o ) 0 fr _..._ >�,>! -k.o'v -. Half Year ended on Sept30 September 30, 2025 2026 Unaudited 3,547 5,919 317 375 3,864 6,294 - - 3,864 6,294 710 1,233 710 1,233 5 1 (131) (280) 574 952 7,529 7,493 4,641 4,224 2,888 3,269 9,181 10,210 566 592 8,615 9,618 11,503 12,887 - ��&PA,t,l> � "> � ('_ !! SIGNED � ) 1'✓ 1 * IDEIHif��ATION ! 2025 6,069 612 6,681 - 6,681 1,125 1,125 7 (204) 914 7,529 4,641 2,888 9,181 566 8,615 11,503 f in Million Year ended on March 31, 2026 Audited 16,713 1,155 17,868 - 17,868 4.071 4,071 11 (681) 3,379 8,588 4,307 4,281 8,986 671 8,315 12,596
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1eJrlos1ear Pneumatic Notes The above consolidated financial results have been reviewed and recommended by the Audit Committee & approved by the Board of Directors of Kirloskar Pneumatic Company Ltd ("KPCL" or 'the Holding Company') at their respective meetings held on October 27, 2026.The Statutory Auditors have conducted 'Limited Review' of these financial results. 2 The Unaudited consolidated financial results have been prepared in accordance with recognition and measurement principles laid down in the Indian accounting standards 34 "Interim Financial reporting"(lnd AS 34), prescribed under section 133 of the Companies Act 2013,read with relevant rules issued thereunder and other accounting principles generally accepted in India. 3 On May, 4 2026, the Holding Company acquired additional 44.74% equity stake in its subsidiary SCIPL for a consideration of Rs.125.50 Million. Consequently, SCIPL became a 100% subsidiary of the Holding Company with effect from May, 4 2026. The Group has accounted for the said acquisition as a business combination in accordance with Ind AS 103 and Ind AS 110 Consolidated financial statements. 4 On August 3, 2026 the Holding Company acquired 99.49% equity stake in Kirloskar South East Asia Co Ltd (KSEA) for a consideration of Rs.49.45 Million. Consequently, KSEA became a Subsidiary of the Holding Company with effect from August, 3 2026. The Group has accounted for the said acquisition as a business combination in accordance with Ind AS 103 and Ind AS 110 Consolidated financial statements. 5 During the half year ended, the Holding Company has allotted 43,500 Equity Shares of Rs.1 /- each fully paid under its KPCL ESOS 2019 Scheme. Out of these 33,500 shares were listed on the stock exchanges on October 19, 2026. 6 Exceptional items : a During the quarter ended September 30, 2026, The Holding Company recorded gain of Rs. 11 O Million due to acquisition of 7,200 square meters of land owned by Holding Company, situated at Nashik by Maharashtra State Infrastructure Development Corporation for the proposed Ring Road Project. b During the year ended March 31, 2026, the Group had recorded incremental impact on account of implementation of New Labour Codes by the Government of India. The Group continues to monitor the finalisation of State Rules. Any impact from these rules will be evaluated and accounted for in accordance with applicable accounting standards in the period they are notified. c Considering the materiality and non-recurring nature, the Group has presented the above transactions as exceptional items in the Statement of Profit and Loss and as part of un-allocable income / expenditure in segment reporting for the quarter and half year ended September 30, 2026 and the year ended March 31, 2026 respectively. 7 The Holding Company has sub-divided its one Equity Share of face value of Rs. 2/- each into two Equity Shares of face value of Re. 1 /- each, fully paid up, on the record date i.e. August 18, 2026. Accordingly, as per requirement of Ind AS 33, the basic and diluted earning per share for all the periods presented has been computed on the basis of new number of Equity Shares of face value of Re. 1 / - each. 8 Previous year figures have been regrouped, rearranged or reclassified wherever necessary to correspond to Current period figures. Place: Pune Date : October 27, 2026 For Kirloskar Pneumatic Co. Ltd. Aman R. Kirloskar Managing Director
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STATEMENT OF UNAUDITED CONSOLIDATED ASSETS AND LIABILITIES AS AT 30TH SEPTEMBER, 2026 Sr. No. Particulars As at September 30, 2026 2025 Unaudited ASSETS (1) Non-current assets (a) Property. Plant and Equipment 3,615 3.418 (b) Capital work-in-progress 165 43 (c) Other Intangible assets 25 29 (d) Intangible assets under development 17 22 (e) Financial Assets (i) Investments 1.445 1,893 (ii) Trade receivables 12 19 (iii) Loans - - (iv) Other financial assets 75 77 (f) Other non-current assets 3 1 Total non-current assets 5,357 5,502 (2) Current Assets (a) Inventories 2,872 2,691 (b) Financial Assets (i) Investments 4,428 3,690 (ii) Trade receivables 3,730 3.462 (iii) Cash and cash equivalents 687 555 (iv) Bank balance other than (iii)above 36 38 (v) Other financial assets 5 9 (c) Current Tax Assets (Net) 265 169 ( d) Other current assets 323 587 (e) Assets Classified as Held for Sale - 6 Total current assets 12,346 11,207 TOTAL ASSETS 17,703 16,709 EQUITY AND LIABILITIES Equity (a) Equity share capital 130 130 (b) Other equity 12.757 11,257 Total equity 12,887 11,387 (c) Non-controlling Interests 0 116 (1) Liabilities Non-current liabilities (a) Financial Liabilities (i) Borrowings 3 - (ii) Lease liabilities 1 3 (iii) Other financial liabilities 0 1 (b) Provisions 128 116 (c) Deferred tax liabilities (net) 167 226 (d) Other non-current liabilities - - Total non-current liabilities 299 346 (2) Current liabilities (a) Financial liabilities (i) Borrowings - 80 (ii) Lease Liabilities 2 4 (iii) Trade payables Total Outstanding due to Micro and small enterprises 308 393 Total Outstanding dues of Creditors other 1,646 1,987 than Micro and small enterprises (iv) Other financial liabilities 859 729 (b) Other current liabilities 1,425 1,558 (c) Provisions 277 109 (c;1l C11rrent t<1x li<1bilitv (net) 0 - Total current liabilities 4,517 4,860 TOTAL LIABILITIES 4,816 5,206 TOTAL EQUITY AND LIABILITIES 17,703 16,709 1e;r10s1ear Pneumatic tin Million As at March 31, 2026 Audited 3,568 51 32 16 1,200 22 74 6 4,969 2,180 3,426 5,230 1,140 34 268 - 325 2 12,605 17,574 130 12,358 12,488 108 - 2 0 113 107 - 222 28 3 266 2,321 1,015 846 257 �o 4,756 4,978 17,574
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1eirlos1ear Pneumatic STATEMENT OF UNAUDITED CONSOLIDATED CASH FLOWS f in Million Half Year ended on Year ended on Particulars September, 30 March 31 2026 2025 2026 Unaudited Audited A) Cash Flow From Operating Activities Profit Before Tax 952 914 3,379 Adjustments for : Depreciation and amortisation expense 182 153 318 Interest income (1) (13) (16) Unwinding of Interest on Security Deposits (0) (0) (1) Share Based Payment 25 26 48 Dividend income (13) (30) (36) Foreign Exchange Gain, Net (6) 2 (2) Net Gain on Financial Instruments Mandatorily Measured at Fair Value (132) (105) (191)Through Profit or Loss Loss/(gain) on Sale of Investments (8) (3) (20) Loss/(gain) on disposal of property, plant and equipment (1) (5) (10) Provisions no longer required written back (1) - (0) Finance costs 1 7 11 Bad Debts 41 36 68 Others 1 - 6 Operating profit before working capital adjustments 1,040 982 3,554 Working capital adjustments (lncrease)/decrease in trade receivables 1,481 1,309 (494) (lncrease)/decrease in inventories (644) (537) (27) (lncrease)/decrease in other financial assets 266 259 4 (lncrease)/decrease in other non-financial assets (35) (53) 321 lncrease/(decrease) in trade payables (660) 221 428 lncrease/(decrease) in financial liabilities (153) (120) 168 lncrease/(decrease) in non-financial liabilities 580 (281) (994) lncrease/(decrease) in provisions 33 19 185 Cash generated from operations 1,908 1,799 3,145 Income taxes paid (473) (366) (818) Net cash inflow from operating activities 1,435 1,433 2,327 B) Cash flow from investing activities Payments for property, plant and equipment, intangible assets (294) (289) (663) Proceeds from sale of property, plant and equipment, intangible assets 2 60 14 Sale I Redemption of Investments 188 3 391 Purchase of Investments (1,050) (883) (900) Interest income 1 10 16 Dividend income 13 30 36 Investment in Subsidiary Company (166) - - Net cash outflow from investing activities (1,306) (1,069) (1,106) C) Cash flow from financing activities If Proceeds from issuance of share capital 10 4 23 Repayment of borrowings (28) - - CJ Proceeds from borrowings - (17) (69) Finance costs (1) (7) (8) Lease Payments (3) (3) (5) Payment of fractional entitlement to eligible shareholders - (2) (2) Dividends paid (including dividend distribution tax) (551) (417) (648) Net cash outflow from financing activities (573) (442) (709) .,,,;.,�. I, '<,: Net increase/(decrease) in cash am.I ca�h equivalent� (444) (78) S12'. ti· t, ,. 63'� Cash and cash equivalents at beginning of the financial year 1,140 635 Effect of exchange rate changes on cash and cash equivalents (9) (2) (7) I� Cash,and cash equivalents at end of the financial vear 687 555 1.140
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KIRTANE &PANDIT LLP Chartered Accountants Pune I Mumbai I Nashik I Bengaluru I Hyderabad I New Delhi I Chennai Independent Auditor's Review Report for the Quarter Ended September 30, 2026 and Vear to Date from April 01, 2026 to September 30, 2026 on Unaudited Consolidated Financial Results of the Company Pursuant to Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, as amended To The Board of Directors of Kirloskar Pneumatic Company Limited 1. We have reviewed the accompanying Statement of Unaudited Consolidated Financial Results of Kirloskar Pneumatic Company Limited (the "The Holding Company") and its subsidiaries, (the Holding Company and its subsidiaries, together referred to as the "Group") for the quarter ended September 30, 2026 and year to date from April 01, 2026 to September 30, 2026 (the "Statement") attached herewith, being submitted by the Holding Company pursuant to the requirement of Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, as amended (the "Listing Regulations"). 2. This Statement, which is the responsibility of the Holding Company's Management and approved by the Holding Company's Board of Directors, has been prepared in accordance with the recognition and measurement principles laid down in Indian Accounting Standard 34 "Interim Financial Reporting" ("Ind AS 34"), prescribed under Section 133 of the Companies Act, 2013 as amended, read with relevant rules issued thereunder, and other accounting principles generally accepted in India. Our responsibility is to express a conclusion on the Statement based on our review. 3. We conducted our review of the Statement in accordance with the Standard on Review Engagements (SRE) 2410 "Review of Interim Financial Information Performed by the Independent Auditor of the Entity", issued by the Institute of Chartered Accountants of India. A review of interim financial information consists of making inquiries, primarily of persons responsible for financial and accounting matters, and applying analytical and other review procedures. A review is substantially less in scope than an audit conducted in accordance with Standards on Auditing and consequently does not enable us to obtain assurance that we would 5th Floor, Wing A, Gopal House, S.No. 127/1B/1. Plot Al. Kothrud, Pune - 411 038, India e +91 20 67295100, 25433104 • kpca@kirtanepandit.com • www.kirtanepandit.com
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Independent Auditor's Review Report on Unaudited Consolidated Financial Results Kirloskar Pneumatic Company Limited for Quarter ended September 30, 2026, and Year to date from April 01, 2026, to September 30, 2026 become aware of all significant matters that might be identified in an audit. Accordingly, we do not express an audit opinion. We also performed procedures in accordance with the SEBI Circular CIR/CFD/CMDl/44/2019 dated March 29, 2019, issued by the SEBI under Regulation 33(8) of the Listing Regulation, to the extent applicable. 4. The Statement includes the results of the following entities: Sr. No. Name of Entity 1 Kirloskar Pneumatic Company Limited 2 Systems and Components India Private Limited 3 Kirloskar South East Asia Co. Ltd Relationship Holding Company Subsidiary Company Subsidiary Company 5. Based on our review conducted and procedures performed as stated in paragraph 3 above, nothing has come to our attention that causes us to believe that the accompanying Statement, prepared in accordance with the recognition and measurement principles laid down in the aforesaid Indian Accounting Standard ('Ind AS') specified under Section 133 of the Companies Act, 2013, as amended, read with relevant rules issued thereunder and other accounting principles generally accepted in India has not disclosed the information required to be disclosed in terms of Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, as amended, including the manner in which it is to be disclosed, or that it contains any material misstatement. 6. The accompa!1ying Statement includes the un-audited interim financial results and other unaudited financial information of one subsidiary i.e. Kirloskar South East Asia Co. Ltd which is located outside India & whose unaudited interim financial results before consolidation adjustments include total assets of Rs. 87.83 Million as at September 30, 2026, total revenues of Rs. 11.99 Million, and net cash outflows of Rs. 6.07 Million from August 03, 2026 to September 30, 2026 being period of acquisition of the Subsidiary as considered in the Statement. Kirtane & Pandit LLP Chartered Accountants Page 2 of 3
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Independent Auditor's Review Report on Unaudited Consolidated Financial Results Kirloskar Pneumatic Company Limited for Quarter ended September 30, 2026, and Year to date from April 01, 2026, to September 30, 2026 The Holding Company's management has converted the financial results of this subsidiary located outside India from accounting principles generally accepted in their respective countries to accounting principles generally accepted in India. We have reviewed these conversion adjustments made by the Holding Company's management. Our conclusion in so far as it relates to the balances and affairs of such subsidiary located outside India is based on the conversion adjustments prepared by the management of the Holding Company and reviewed by us. Our conclusion on the Statement in respect of matters stated above is not modified with respect to our reliance on the financial results certified by the Management. For Kirtane & Pandit LLP Chartered Accountants ICAI Firm Registration No.10521SW/W100057 Anand Jog Partner Membership No.: 108177 UDIN: 2-�1..0gi '77A60Al-CG31-2 Place: Pune Date: October 27, 2026 Kirtane & Pandit LLP Chartered Accountants Page 3 of3