Integrated Filing — IndAS



General information about company
Scrip Code 544416
NSE Symbol KRISHIVAL
MSEI Symbol NOTLISTED
ISIN INE0GGO01015
Name of company KRISHIVAL FOODS 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 12-Aug-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 01-Aug-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 12-Aug-2025   16:00:00
End date and time of board meeting 12-Aug-2025   17:30:00
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 495203000
Other income 22961000
Total income 518164000
2 Expenses
(a) Cost of materials consumed 361347000
(b) Purchases of stock-in-trade 0
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade -44572000
(d) Employee benefit expense 21910000
(e) Finance costs 5365000
(f) Depreciation, depletion and amortisation expense 13133000
(f) Other Expenses
1 Other Expenses 102429000 102429000
Total other expenses 102429000
Total expenses 459612000
3 Total profit before exceptional items and tax 58552000
4 Exceptional items 0
5 Total profit before tax 58552000
6 Tax expense
7 Current tax 14951000
8 Deferred tax -445000
9 Total tax expenses 14506000
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 44046000
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 0
16 Total profit (loss) for period 44046000
17 Other comprehensive income net of taxes 3000
18 Total Comprehensive Income for the period 44049000
19 Total profit or loss, attributable to
Profit or loss, attributable to owners of parent 0
Total profit or loss, attributable to non-controlling interests 0
20 Total Comprehensive income for the period attributable to
Comprehensive income for the period attributable to owners of parent 42746000
Total comprehensive income for the period attributable to owners of parent non-controlling interests 1303000
21 Details of equity share capital
Paid-up equity share capital 222951000
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 1.98
Diluted earnings (loss) per share from continuing operations 1.98
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 1.98
Diluted earnings (loss) per share from continuing and discontinued operations 1.98
24 Debt equity ratio
25 Debt service coverage ratio
26 Interest service coverage ratio
27 Disclosure of notes on financial results Textual Information(1)



Disclosure of notes on financial results
Textual Information(1) 1. These consolidated results have been prepared in accordance with the recognition and measurement principles laid down in Indian Accounting Standard (Ind AS) prescribed under Section 133 of the Companies Act, 2013 read with the relevant rules issued thereunder and other accounting principles generally accepted in India. n n2. The above consolidated results have been reviewed by Audit Committee and taken on records by Board of Directors at its meeting held on 12th August, 2025. n n3. Based on the management approach as defined in Ind AS 108 - Operating Segments, the Chief Operating Decision Maker (CODM) evaluates the group's performance and allocates resources based on an analysis of various performance indicators of the business segment/s in which the group operates. The Group is primarily engaged in the business of processing of Nuts and dry fruits and manufacturing of Ice Cream which the management and CODM recognise as the two business segments. n n4. The Holding Company has migrated to the main Board of National Stock Exchange and listed on Bombay Stock Exchange w.e.f. 20th June, 2025. Accordingly, the Holding Company has prepared these consolidated financial results for the quarter ended 30th June, 2025 along with comparative figures for the quarter ended 31st March, 2025 and 30th June, 2024. However, Comparative figures for the quarter ended 31st March, 2025 and 30th June, 2024 have been worked out by the management of the Holding Company by exercising necessary due diligence to ensure that the consolidated financial results reflect true and fair view of Group's affairs and the same has not been subjected to limited review by auditors of the Holding Company. n n5. Figures for the previous period are regrouped / reclassified wherever necessary, to make them comparable. n n6. The above results of the Company are available on the Company's website www.krishival.com and also on www.nseindia.com and www.bseindia.com.



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 Nuts and Dry fruits 338879000 338879000
2 Ice Creams 156325000 156325000
Total Segment Revenue 495204000
Less: Inter segment revenue
Revenue from operations 495204000
2 Segment Result
Profit (+) / Loss (-) before tax and interest from each segment
1 Nuts and Dry fruits 61148000 61148000
2 Ice Creams 2769000 2769000
Total Profit before tax 63917000
i. Finance cost 5365000 5365000
ii. Other Unallocable Expenditure net off Unallocable income 0 0
Profit before tax 58552000
3 (Segment Asset - Segment Liabilities)
Segment Asset
1 Nuts and Dry fruits 1336006000 1336006000
2 Ice Creams 565506000 565506000
Total Segment Asset 1901512000 1901512000
Un-allocable Assets 0 0
Net Segment Asset 1901512000 1901512000
4 Segment Liabilities
Segment Liabilities
1 Nuts and Dry fruits 273636000 273636000
2 Ice Creams 166773000 166773000
Total Segment Liabilities 440409000 440409000
Un-allocable Liabilities 0 0
Net Segment Liabilities 440409000 440409000
Disclosure of notes on segments



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 Other Income 4000 4000
Total Amount of items that will not be reclassified to profit and loss 4000
2 Income tax relating to items that will not be reclassified to profit or loss 1000
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 3000





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 TAMANAA PARMAR & ASSOICATES Yes 31-Jan-2027