Integrated Filing — IndAS



General information about company
Scrip Code 544149
NSE Symbol KRYSTAL
MSEI Symbol NOTLISTED
ISIN INE0QN801017
Name of company Krystal Integrated Services Limited
Type of company Main Board
Class of security Equity
Date of start of financial year 01-Apr-2025
Date of end of financial year 31-Mar-2026
Date of board meeting when results were approved 31-Jul-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 24-Jul-2025
Description of presentation currency INR (in Actuals)
Reporting Type Quarterly
Reporting Quarter First quarter
Nature of report standalone or consolidated Consolidated
Whether results are audited or unaudited for the quarter ended Unaudited
Whether results are audited or unaudited for the Year to date for current period ended/year ended
Segment Reporting Multi segment
Description of single segment
Start date and time of board meeting 31-Jul-2025   15:10:00
End date and time of board meeting 31-Jul-2025   16:28:00
Whether cash flow statement is applicable on company
Type of cash flow statement
Declaration of unmodified opinion or statement on impact of audit qualification Declaration of unmodified opinion



Financial Results Ind-AS
Particulars 3 months/ 6 months ended (dd-mm-yyyy) Year to date figures for current period ended (dd-mm-yyyy)
A Date of start of reporting period 01-Apr-2025
B Date of end of reporting period 30-Jun-2025
C Whether results are audited or unaudited Unaudited
D Nature of report standalone or consolidated Consolidated
Part I Blue color marked fields are non-mandatory. For Consolidated Results, if the company has no figures for 3 months / 6 months ended, in such case zero shall be inserted in the said column.
1 Income
Revenue from operations 3230810000
Other income 40300000
Total income 3271110000
2 Expenses
(a) Cost of materials consumed 402640000
(b) Purchases of stock-in-trade 0
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade 0
(d) Employee benefit expense 2464180000
(e) Finance costs 33630000
(f) Depreciation, depletion and amortisation expense 28410000
(f) Other Expenses
1 Other Expenses 150460000 150460000
Total other expenses 150460000
Total expenses 3079320000
3 Total profit before exceptional items and tax 191790000
4 Exceptional items 0
5 Total profit before tax 191790000
6 Tax expense
7 Current tax 30280000
8 Deferred tax -1820000
9 Total tax expenses 28460000
10 Net movement in regulatory deferral account balances related to profit or loss and the related deferred tax movement 0
11 Net Profit Loss for the period from continuing operations 163330000
12 Profit (loss) from discontinued operations before tax 0
13 Tax expense of discontinued operations 0
14 Net profit (loss) from discontinued operation after tax 0
15 Share of profit (loss) of associates and joint ventures accounted for using equity method 1030000
16 Total profit (loss) for period 164360000
17 Other comprehensive income net of taxes -13470000
18 Total Comprehensive Income for the period 150890000
19 Total profit or loss, attributable to
Profit or loss, attributable to owners of parent 114980000
Total profit or loss, attributable to non-controlling interests 49380000
20 Total Comprehensive income for the period attributable to
Comprehensive income for the period attributable to owners of parent 105560000
Total comprehensive income for the period attributable to owners of parent non-controlling interests 45330000
21 Details of equity share capital
Paid-up equity share capital 139720000
Face value of equity share capital 10
27 Details of debt securities
22 Reserves excluding revaluation reserve
23 Earnings per share
i Earnings per equity share for continuing operations
Basic earnings (loss) per share from continuing operations 11.76
Diluted earnings (loss) per share from continuing operations 11.76
ii Earnings per equity share for discontinued operations
Basic earnings (loss) per share from discontinued operations 0
Diluted earnings (loss) per share from discontinued operations 0
ii Earnings per equity share
Basic earnings (loss) per share from continuing and discontinued operations 11.76
Diluted earnings (loss) per share from continuing and discontinued operations 11.76
24 Debt equity ratio 0
25 Debt service coverage ratio 0
26 Interest service coverage ratio 0
27 Disclosure of notes on financial results Textual Information(1)



Disclosure of notes on financial results
Textual Information(1) Notes to the Consolidated Financial Results for the Quarter 30th June 2025. n1. These Consolidated financial results of the Company have been prepared in accordance with Indian Accounting Standards (Ind AS) as prescribed under section 133 of the Companies Act, 2013 read with relevant rules thereunder and in terms of Regulation 33 of the SEBl (Listing Obligations and Disclosure Requirements) Regulations, 2015. The above Consolidated results are consolidation of three wholly-owned Subsidiary companies 1. Flame Facilities Services Private Limited, 2.Krystal Gourmet Private Limited, 3.Taskmatser Private Limited and one Joint Venture Krystal Aquachem JV. n2. The above consolidated financial results for quarter ended 30th June 2025 were reviewed by the Audit Committee on 31st July 2025 and taken on record and approved by the Board of Directors at their meeting held on 31st July 2025. The above results have been subjected to limited review by the statutory auditors of the Company. The report of the statutory auditors is unqualified. n3. The figures for the quarter ended 31st March 2025 represents the difference between the audited figures in respect to the full financial year and the published figures of nine months ended 31st December 2024 which were subjected to audit. n4. Based on the Management approach defined under Ind AS 108 - Operating Segments, the Chief Operating Decision Maker evaluates the Groups performance and allocate resources based on an analysis of various performance indicators by business segments. Accordingly information has been presented along these segments. n5. The Board of Directors in its meeting held on May 27 2024, recommended dividend of Rs. 1.50 per share 15 percentage of the Face Value of Rs.10 each for the Financial year ending March 31, 2024, which was approved by shareholders in AGM dated September 16, 2024. Out of the total dividend payable amounting to Rs. 1,91,79,266 (net of TDS on Dividend), an amount of Rs. 70,549.50 remains unclaimed by shareholders as of the reporting date. The unclaimed dividend is recognized as a current liability in the finanicial statements above.



Remarks
Debt equity ratio
Debt service coverage ratio
Interest service coverage ratio


Format for Reporting Segmenet wise Revenue, Results and Capital Employed along with the company results
Particulars 3 months/ 6 month ended (dd-mm-yyyy) Year to date figures for current period ended (dd-mm-yyyy)
Date of start of reporting period 01-Apr-2025
Date of end of reporting period 30-Jun-2025
Whether accounts are audited or unaudited Unaudited
Nature of report standalone or consolidated Consolidated
1 Segment Revenue (Income)
(net sale/income from each segment should be disclosed)
1 Manpower & Related Services 2879740000 2879740000
2 Information Technology Enabled Services 20660000 20660000
3 Catering and Related services 331730000 331730000
Total Segment Revenue 3232130000
Less: Inter segment revenue 1320000 1320000
Revenue from operations 3230810000
2 Segment Result
Profit (+) / Loss (-) before tax and interest from each segment
1 Manpower & Related Services 171990000 171990000
2 Information Technology Enabled Services 1240000 1240000
3 Catering and Related services 18560000 18560000
Total Profit before tax 191790000
i. Finance cost 0 0
ii. Other Unallocable Expenditure net off Unallocable income 0 0
Profit before tax 191790000
3 (Segment Asset - Segment Liabilities)
Segment Asset
1 Manpower & Related Services 0 0
2 Information Technology Enabled Services 0 0
3 Catering and Related services 0 0
Total Segment Asset 0 0
Un-allocable Assets 0 0
Net Segment Asset 0 0
4 Segment Liabilities
Segment Liabilities
1 Manpower & Related Services 0 0
2 Information Technology Enabled Services 0 0
3 Catering and Related services 0 0
Total Segment Liabilities 0 0
Un-allocable Liabilities 0 0
Net Segment Liabilities 0 0
Disclosure of notes on segments Textual Information(2)



Text Block
Textual Information(2) 6. Details of utilisation of IPO proceeds are below: nObject 1 : Repayment and / or prepayment of certain borrowings availed by the Company. nAmount Proposed : 100.00 millions, Utilisation as at the beginning of the Quarter : 100.00 millions, Balance Unutilised at the end of the Quarter : NIL. nObject 2 : Funding working capital requirements. nAmount Proposed : 1000.00 millions, Utilisation as at the beginning of the Quarter : 1000.00 millions, Balance Unutilised at the end of the Quarter : NIL. nObject 3 : Funding capital expenditure for purchase of new machinery. nAmount Proposed : 100.00 millions, Utilisation as at the beginning of the Quarter : 13.72 millions, Utilisation during the Quarter : 77.26 millions, Total Utilisation at the end of Quarter : 90.98 millions, Balance Unutilised at the end of the Quarter : 9.02 millions. nObject 4 : General Corporate Purpose. nAmount Proposed : 433.69 millions, Utilisation as at the beginning of the Quarter : 227.47 millions, Utilisation during the Quarter : 156.22 millions, Total Utilisation at the end of Quarter : 433.69 millions, Balance Unutilised at the end of the Quarter : NIL. nNet IPO proceeds which were unutilised as at 30th June, 2025 were temporarily invested in fixed deposits with banks. nIn this regard, the unutilised IPO fund balance has been carried forward for utilization, in accordance with applicable laws, as determined by the Board of Directors. n7. Previous period/year figures have been regrouped/reclassified wherever necessary to confirm to current period’s classification. n8. These financial results for quarter ended 30th June, 2025, are available on BSE Limited website (URL : www.bseindia.com) and the National Stock Exchange of India Limited website (URL : www.nseindia.com) and on the Company website (URL : www.krystal-group.com).



Other Comprehensive Income
Particulars 3 months/ 6 months ended (dd-mm-yyyy) Year to date figures for current period ended (dd-mm-yyyy)
A Date of start of reporting period 01-Apr-2025
B Date of end of reporting period 30-Jun-2025
C Whether results are audited or unaudited Unaudited
D Nature of report standalone or consolidated Consolidated
Other comprehensive income [Abstract]
1 Amount of items that will not be reclassified to profit and loss
1 Re-measurement gains / losses on defined benefit plans -18000000 -18000000
Total Amount of items that will not be reclassified to profit and loss -18000000
2 Income tax relating to items that will not be reclassified to profit or loss -4530000
3 Amount of items that will be reclassified to profit and loss
Total Amount of items that will be reclassified to profit and loss
4 Income tax relating to items that will be reclassified to profit or loss 0
5 Total Other comprehensive income -13470000





Details of Impact of Audit Qualification
Whether results are audited or unaudited Unaudited
Declaration of unmodified opinion or statement on impact of audit qualification Declaration of unmodified opinion
Auditor's opinion
Declaration pursuant to Regulation 33 (3) (d) of SEBI (LODR) Regulation, 2015: The company declares that its Statutory Auditor/s have issued an Audit Report with unmodified opinion for the period on Standalone results Yes
Sr No. Audit firm's name Whether the firm holds a valid peer review certificate issued by Peer Review Board of ICAI Certificate valid upto
1 Maheshwari and Co Yes 28-Feb-2026