KSB Ltd. - Quarterly/Annual Result Disclosures and Notes dated 31 Dec 2025

Notes:

1)Figures of the quarter ended December 31, 2025 and December 31, 2024 are the balancing figures between audited figures in respect of the relevant full financial year and the published year to date figures upto the third quarter of the respective financial year.

2)The standalone financial results have been reviewed by the Audit Committee and approved by the Board of Directors at its meeting held on February 25, 2026.

3)The Statutory Auditors have carried out the audit for the year ended December 31, 2025 and have issued an Unmodified Opinion.

4) This Statement has been prepared in accordance with the Companies (Indian Accounting Standards) Rules, 2015, as amended, prescribed under section 133 of the Companies Act, 2013 and the other recognised accounting practices and policies to the extent applicable.

5) Statement of Assets and Liabilities as at December 31, 2025 is enclosed.( Presented in Annexure -1)

6)As per Ind AS 108 'Operating Segments', when financial results contains both consolidated and standalone financial results for parent, segment information needs to be presented only in case of consolidated financial results. Accordingly, segment information has been provided only in the consolidated financial results. (Presented in Annexure-2)
7) Statement of Cash Flows for the year ended December 31, 2025 is annexed. ( Presented in Annexure -3)

8) The Board of Directors have recommended dividend of INR 4.40 /- per share (220%) for the year ended December 31, 2025 on 17,40,39,220 equity shares of INR 2 each.


9) On November 21, 2025, the Government of India notified the four Labour Codes - the Code on Wages, 2019, the Industrial Relations Code, 2020, the Code on Social Security, 2020, and the Occupational Safety, Health and Working Conditions Code, 2020 - consolidating 29 existing labour laws. The Company has assessed and disclosed the incremental impact of these changes on the basis of the best information available, consistent with the guidance provided by the Institute of Chartered Accountants of India. Considering the materiality and regulatory-driven, non-recurring nature of this impact, the Company has presented such incremental impact as “Impact of new labour codes” under Exceptional Item in the Standalone Statement of profit and loss for the year ended December 31, 2025. The incremental impact consisting of gratuity of INR 255 million primarily arises due to change in wage definition. The Company continues to monitor the finalisation of Central / State Rules and clarifications from the Government on other aspects of the Labour Code and would provide appropriate accounting effect on the basis of such developments as needed.