Integrated Filing — IndAS



General information about company

Scrip Code 533210
NSE Symbol KRITINUT
MSEI Symbol NOTLISTED
ISIN INE798K01010
Name of company KRITI NUTRIENTS LIMITED
Type of company Main Board
Class of security Equity
Date of start of financial year 01-04-2025
Date of end of financial year 31-03-2026
Date of board meeting when results were approved 08-11-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 01-11-2025
Description of presentation currency INR
Level of rounding used in financial results Lakhs
Reporting Type Quarterly
Reporting Quarter Second quarter
Nature of report standalone or consolidated Standalone
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 Unaudited
Segment Reporting Single segment
Description of single segment Oil Seed Extraction and Refining
Start date and time of board meeting 08-11-2025   16:00:00
End date and time of board meeting 08-11-2025   18:00:00
Whether cash flow statement is applicable on company Yes
Type of cash flow statement Cash Flow Indirect
Declaration of unmodified opinion or statement on impact of audit qualification Not applicable
Whether the company has any related party? Yes
Whether the company has entered into any Related Party transaction during the selected half year for which it wants to submit disclosure? Yes
(I) We declare that the acceptance of fixed deposits by the bans/Non-Banking Finance Company are at the terms uniformly applicable/offered to all shareholders/public NA
(II) We declare that the scheduled commercial bank, as per RBI circular RBI/DBR/2015-16/19 dated March 03, 2016, has allowed additional interest of one per cent per annum, over and above the rate of interest mentioned in the schedule of interest rates on savings or a term deposits of banks staff and their exclusive associations as well as on deposits of Chairman, Chairman & Managing Director, Executive Director or such other Executives appointed for a fixed tenure. NA
Whether the company is a high value debt listed entity according to regulation 15 (1A)? No
(a) If answer to above question is Yes, whether complying with proviso to regulation 23 (9), i.e., submitting RPT disclosures on the day of results publication?
(b) If answer to above question is No, please explain the reason for not complying.
Whether the updated Related Party Transactions (RPT) Policy (in compliance with Reg. 23 of SEBI LODR) has been uploaded on the website of the Company? Yes
Latest Date on which RPT policy is updated 04-04-2022
Indicate Company website link for updated RPT policy of the Company https://www.kritinutrients.com/assets/admin/uploads/media/4067.pdf
Whether statement on deviation or variation for proceeds of public issue, rights issue, preferential issue, qualified institutions placement etc. is applicable to the company for the current quarter? No
No. of times funds raised during the quarter
Whether the disclosure for the Default on Loans and Debt Securities is applicable to the entity? No
Not Applicable



Financial Results Ind-AS

Amount in (Lakhs)

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 01-07-2025 01-04-2025
B Date of end of reporting period 30-09-2025 30-09-2025
C Whether results are audited or unaudited Unaudited Unaudited
D Nature of report standalone or consolidated Standalone Standalone
1 Income
Revenue from operations 21,293.49 44,197.53
Other income 241.68 446.40
Total income 21,535.17 44,643.93
2 Expenses
(a) Cost of materials consumed 17,538.89 37,142.11
(b) Purchases of stock-in-trade 1,377.36 2,501.32
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade (76.33) (262.46)
(d) Employee benefit expense 395.36 805.88
(e) Finance costs 12.32 23.86
(f) Depreciation, depletion and amortisation expense 142.62 286.33
(f) Other Expenses
1 Other Expenses 933.76 1,749.35
Total other expenses 933.76 1,749.35
Total expenses 20,323.98 42,246.39
3 Total profit before exceptional items and tax 1,211.19 2,397.54
4 Exceptional items 0.00 0.00
5 Total profit before tax 1,211.19 2,397.54
6 Tax expense
7 Current tax 290.45 565.03
8 Deferred tax (2.15) (11.23)
9 Total tax expenses 288.30 553.80
10 Net movement in regulatory deferral account balances related to profit or loss and the related deferred tax movement 0.00 0.00
11 Net Profit Loss for the period from continuing operations 922.89 1,843.74
12 Profit (loss) from discontinued operations before tax 0.00 0.00
13 Tax expense of discontinued operations 0.00 0.00
14 Net profit (loss) from discontinued operation after tax 0.00 0.00
15 Share of profit (loss) of associates and joint ventures accounted for using equity method 0.00 0.00
16 Total profit (loss) for period 922.89 1,843.74
17 Other comprehensive income net of taxes (2.75) (10.14)
18 Total Comprehensive Income for the period 920.14 1,833.60
19 Total profit or loss, attributable to
Profit or loss, attributable to owners of parent
Total profit or loss, attributable to non-controlling interests
20 Total Comprehensive income for the period attributable to
Comprehensive income for the period attributable to owners of parent
Total comprehensive income for the period attributable to owners of parent non-controlling interests
21 Details of equity share capital
Paid-up equity share capital 501.04 501.04
Face value of equity share capital 1 1
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 1.84 3.68
Diluted earnings (loss) per share from continuing operations 1.84 3.68
ii Earnings per equity share for discontinued operations
Basic earnings (loss) per share from discontinued operations 0 0
Diluted earnings (loss) per share from discontinued operations 0 0
ii Earnings per equity share
Basic earnings (loss) per share from continuing and discontinued operations 1.84 3.68
Diluted earnings (loss) per share from continuing and discontinued operations 1.84 3.68
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) Notes:- 1) The above results have been reviewed by the Audit Committee in it's meeting held on 7th November,2025 and taken on record by the Board of Directors in its meeting held on 8th November,2025. 2) The consolidated financial statements include result of Associate Company viz.Kriti Industries ( India ) Limited.( ref. note no 7) 3) The above financial results have been prepared in accordance with the Companies (Indian Accounting Standards) Rules, 2015 (Ind AS) as amended, prescribed under Section 133 of the Companies Act, 2013, read with relevant rules issued thereunder. 4) The Company has only one Business Segment to be reported namely Oil Seed Extraction and Refining , as per Ind AS 108 Operating Segments. 5) The Board of Directors declared Interim dividend of Rs.3.00 Per fully paid up Equity share of Re 1.00 each of the company to celebrate the 3 decades of Kriti Oil Brand. 6) The Company had applied for and was allotted on July 27, 2024, 30,92,480 warrants issued by Kriti Industries (India) Limited (‘KIIL’) at a price of Rs.158.50 each; each warrant carrying a right to apply and be allotted upon being fully paid up within a period of 18 months from the date of allotment, one equity share of face value Re.1 of KIIL (including premium of Rs.157.50 each). [Subscription/Allotment money paid - Rs. 122539520, being 25% of the total warrant price]. In February 2025, following the exercise of the option, on payment of the balance 75% payable [Rs. 178312500 ] in respect of 15,00,000 warrants, the Company was issued and allotted (on 11th February 2025) 15,00,000 equity shares of face value of Re.1 of KIIL at Rs.158.50 each ( including premium of Rs.157.50 each). In June 2025, following the exercise of the option, on payment of the balance 75% payable [Rs. 189306060 ] in respect of 15,92,480 warrants, the Company was issued and allotted (on 12th June 2025) 15,92,480 equity shares of face value of Re.1 of KIIL at Rs.158.50 each ( including premium of Rs.157.50 each). 7) The investment of the company in Kriti Industries ( India) Limited constitutes 6.24% of its Share Capital. The company has concluded that it exercises significant influence over Kriti Industries ( India ) Limited for the reasons that (a) Both the companies are under the management of the same Managing Director, (b) Two non independent directors and one independent director of the company, aggregating to four directors, are directors on the board of Kriti Industries ( India ) Limited, which has six directors in all, (c ) both Kriti Nutrients Limited and Kriti Industries ( India ) Limited are fellow subsidiaries. Therefore, in accordance with the principal of substance over legal form, Kriti Industries ( India ) Limited has been identified as an Associate and its financial results have been consolidated using the Equity Method to the extent of the share holding. 8) The statutory auditors have expressed an unmodified opinion. 9) The figures for quarter ended on 30th September 2025 and 30th September 2024 are balancing figures between the Unaudited figures of first half of the respective financial year and the figures reviewed for Quarter ended on 30th June 2025 and 30th June 2024 respectively. 10) The figures under consolidated quarter and half year ended 30th september 24 represent standalone figures only as consolidation was not applicable in that period. For KRITI NUTRIENTS LIMITED Place :- Indore Date:- 8th November 2025 (SHIV SINGH MEHTA) Chairman & Managing Director DIN 00023523



Remarks

Debt equity ratio
Debt service coverage ratio
Interest service coverage ratio


Statement of Asset and Liabilities

Amount in (Lakhs)

Particulars Year ended (dd-mm-yyyy)
Date of start of reporting period 01-04-2025
Date of end of reporting period 30-09-2025
Whether results are audited or unaudited Unaudited
Nature of report standalone or consolidated Standalone
Assets
1 Non-current assets
Property, plant and equipment 5,584.65
Capital work-in-progress 186.17
Investment property 0.00
Goodwill 0.00
Other intangible assets 8.08
Intangible assets under development
Biological assets other than bearer plants
Investments accounted for using equity method
Non-current financial assets
Non-current investments 5,151.87
Trade receivables, non-current
Loans, non-current 2,435.00
Other non-current financial assets 1,225.37
Total non-current financial assets 8,812.24
Deferred tax assets (net) 0.00
Other non-current assets 0.00
Total non-current assets 14,591.14
2 Current assets
Inventories 3,897.49
Current financial asset
Current investments 0.00
Trade receivables, current 1,049.46
Cash and cash equivalents 1,363.17
Bank balance other than cash and cash equivalents 3,849.47
Loans, current 0.00
Other current financial assets 840.52
Total current financial assets 7,102.62
Current tax assets (net) 0.00
Other current assets 0.00
Total current assets 11,000.11
3 Non-current assets classified as held for sale 0.00
4 Regulatory deferral account debit balances and related deferred tax Assets 0.00
Total assets 25,591.25
Equity and liabilities
1 Equity
Equity attributable to owners of parent
Equity share capital 501.04
Other equity 22,371.31
Total equity attributable to owners of parent 22,872.35
Non controlling interest
Total equity 22,872.35
2 Liabilities
Non-current liabilities
Non-current financial liabilities
Borrowings, non-current 151.07
Trade payables, non-current
(A) Total outstanding dues of micro enterprises and small enterprises 0.00
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises 0.00
Total Trade payable 0.00
Other non-current financial liabilities 0.00
Total non-current financial liabilities 151.07
Provisions, non-current 60.70
Deferred tax liabilities (net) 437.00
Deferred government grants, Non-current 0.00
Other non-current liabilities 0.00
Total non-current liabilities 648.77
Current liabilities
Current financial liabilities
Borrowings, current 420.20
Trade payables, current
(A) Total outstanding dues of micro enterprises and small enterprises 101.99
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises 363.88
Total Trade payable 465.87
Other current financial liabilities 129.53
Total current financial liabilities 1,015.60
Other current liabilities 955.78
Provisions, current 49.65
Current tax liabilities (Net) 49.10
Deferred government grants, Current 0.00
Total current liabilities 2,070.13
3 Liabilities directly associated with assets in disposal group classified as held for sale 0.00
4 Regulatory deferral account credit balances and related deferred tax liability 0.00
Total liabilities 2,718.90
Total equity and liabilites 25,591.25
Disclosure of notes on assets and liabilities



Format for Reporting Segment wise Revenue, Results and Capital Employed along with the company results

Amount in (Lakhs)

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 01-07-2025 01-04-2025
Date of end of reporting period 30-09-2025 30-09-2025
Whether results are audited or unaudited Unaudited Unaudited
Nature of report standalone or consolidated Standalone Standalone
1 Segment Revenue (Income)
(net sale/income from each segment should be disclosed)
Total Segment Revenue
Less: Inter segment revenue
Revenue from operations
2 Segment Result
Profit (+) / Loss (-) before tax and interest from each segment
Total Profit before tax
i. Finance cost
ii. Other Unallocable Expenditure net off Unallocable income
Profit before tax
3 (Segment Asset - Segment Liabilities)
Segment Asset
Total Segment Asset
Un-allocable Assets null null
Net Segment Asset null null
4 Segment Liabilities
Segment Liabilities
Total Segment Liabilities
Un-allocable Liabilities null null
Net Segment Liabilities null null
Disclosure of notes on segments



Other Comprehensive Income

Amount in (Lakhs)

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 01-07-2025 01-04-2025
B Date of end of reporting period 30-09-2025 30-09-2025
C Whether results are audited or unaudited Unaudited Unaudited
D Nature of report standalone or consolidated Standalone Standalone
Other comprehensive income [Abstract]
1 Amount of items that will not be reclassified to profit and loss
Total Amount of items that will not be reclassified to profit and loss
2 Income tax relating to items that will not be reclassified to profit or loss 0.15 4.95
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 2.60 5.19
5 Total Other comprehensive income (2.75) (10.14)



Cash flow statement, indirect

Amount in (Lakhs)

Particulars Year ended (dd-mm-yyyy)
A Date of start of reporting period 01-04-2025
B Date of end of reporting period 30-09-2025
C Whether results are audited or unaudited Unaudited
D Nature of report standalone or consolidated Standalone
Statement of cash flows
Cash flows from used in operating activities
Profit before tax 2,397.54
Adjustments for reconcile profit (loss)
Adjustments for finance costs 23.86
Adjustments for decrease (increase) in inventories (21.88)
Adjustments for decrease (increase) in trade receivables, current (151.59)
Adjustments for decrease (increase) in trade receivables, non-current 0.00
Adjustments for decrease (increase) in other current assets 250.02
Adjustments for decrease (increase) in other non-current assets 0.00
Adjustments for other financial assets, non-current 0.00
Adjustments for other financial assets, current 2,574.57
Adjustments for other bank balances 0.00
Adjustments for increase (decrease) in trade payables, current (53.75)
Adjustments for increase (decrease) in trade payables, non-current 0.00
Adjustments for increase (decrease) in other current liabilities 236.61
Adjustments for increase (decrease) in other non-current liabilities 0.00
Adjustments for depreciation and amortisation expense 286.33
Adjustments for impairment loss reversal of impairment loss recognised in profit or loss 0.00
Adjustments for provisions, current 20.19
Adjustments for provisions, non-current 0.00
Adjustments for other financial liabilities, current (427.48)
Adjustments for other financial liabilities, non-current 0.00
Adjustments for unrealised foreign exchange losses gains 0.00
Adjustments for dividend income 0.00
Adjustments for interest income 311.14
Adjustments for share-based payments 0.00
Adjustments for fair value losses (gains) 0.00
Adjustments for undistributed profits of associates 0.00
Other adjustments for which cash effects are investing or financing cash flow 0.00
Other adjustments to reconcile profit (loss) 0.00
Other adjustments for non-cash items (30.85)
Share of profit and loss from partnership firm or association of persons or limited liability partnerships 0.00
Total adjustments for reconcile profit (loss) 2,394.89
Net cash flows from (used in) operations 4,792.43
Dividends received 0.00
Interest paid 0.00
Interest received 0.00
Income taxes paid (refund) 520.95
Other inflows (outflows) of cash 0.00
Net cash flows from (used in) operating activities 4,271.48
Cash flows from used in investing activities
Cash flows from losing control of subsidiaries or other businesses 0.00
Cash flows used in obtaining control of subsidiaries or other businesses 0.00
Other cash receipts from sales of equity or debt instruments of other entities 1,202.84
Other cash payments to acquire equity or debt instruments of other entities 0.00
Other cash receipts from sales of interests in joint ventures 0.00
Other cash payments to acquire interests in joint ventures 0.00
Cash receipts from share of profits of partnership firm or association of persons or limited liability partnerships 0.00
Cash payment for investment in partnership firm or association of persons or limited liability partnerships 0.00
Proceeds from sales of property, plant and equipment 0.00
Purchase of property, plant and equipment 298.53
Proceeds from sales of investment property 0.00
Purchase of investment property 0.00
Proceeds from sales of intangible assets 0.00
Purchase of intangible assets 0.00
Proceeds from sales of intangible assets under development 0.00
Purchase of intangible assets under development 0.00
Proceeds from sales of goodwill 0.00
Purchase of goodwill 0.00
Proceeds from biological assets other than bearer plants 0.00
Purchase of biological assets other than bearer plants 0.00
Proceeds from government grants 0.00
Proceeds from sales of other long-term assets 0.00
Purchase of other long-term assets 0.00
Cash advances and loans made to other parties 0.00
Cash receipts from repayment of advances and loans made to other parties 0.00
Cash payments for future contracts, forward contracts, option contracts and swap contracts 0.00
Cash receipts from future contracts, forward contracts, option contracts and swap contracts 0.00
Dividends received 0.00
Interest received 311.14
Income taxes paid (refund) 0.00
Other inflows (outflows) of cash (4,431.77)
Net cash flows from (used in) investing activities (3,216.32)
Cash flows from used in financing activities
Proceeds from changes in ownership interests in subsidiaries 0.00
Payments from changes in ownership interests in subsidiaries 0.00
Proceeds from issuing shares 0.00
Proceeds from issuing other equity instruments 0.00
Payments to acquire or redeem entity's shares 0.00
Payments of other equity instruments 0.00
Proceeds from exercise of stock options 0.00
Proceeds from issuing debentures notes bonds etc 0.00
Proceeds from borrowings 300.29
Repayments of borrowings 0.00
Payments of lease liabilities 0.00
Dividends paid 148.38
Interest paid 14.67
Income taxes paid (refund) 0.00
Other inflows (outflows) of cash 0.00
Net cash flows from (used in) financing activities 137.24
Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes 1,192.40
Effect of exchange rate changes on cash and cash equivalents
Effect of exchange rate changes on cash and cash equivalents 0.00
Net increase (decrease) in cash and cash equivalents 1,192.40
Cash and cash equivalents cash flow statement at beginning of period 170.78
Cash and cash equivalents cash flow statement at end of period 1,363.18





Amount in (Lakhs)

Format for Disclosure of Related Party Transactions (applicable only for half-yearly filings i.e., 2nd and 4th quarter)

Sr No. Additional disclosure of related party transactions - applicable only in case the related party transaction relates to loans, inter-corporate deposits, advances or investments made or given by the listed entity/subsidiary. These details need to be disclosed only once, during the reporting period when such transaction was undertaken.
Details of the party (listed entity/subsidiary) entering into the transaction Details of the counterparty Type of related party transaction Details of other related party transaction Value of the related party transaction as approved by the audit committee Remarks on approval by audit committee Value of the related party transaction ratified by the audit committee Date of Audit Committee Meeting where the ratification was approved Value of transaction during the reporting period In case monies are due to either party as a result of the transaction In case any financial indebtedness is incurred to make or give loans, inter-corporate deposits, advances or investments Details of the loans, inter-corporate deposits, advances or investments Notes
Name PAN Name PAN Relationship of the counterparty with the listed entity or its subsidiary Opening balance Closing balance Nature of indebtedness (loan/ issuance of debt/ any other etc.) Details of other indebtedness Cost Tenure Nature (loan/ advance/ intercorporate deposit/ investment ) Interest Rate (%) Tenure Secured/ unsecured Purpose for which the funds will be utilised by the ultimate recipient of funds (endusage)
1 Kriti Nutrients Limited Kriti Industries (India) Limited Fellow Subsidiary Inter-corporate deposit 10,000.00 Nil 0.00 2,435.00 2,435.00 Inter-corporate deposit 9.35 Long term Unsecured Business Purpose
2 Kriti Nutrients Limited Kriti Industries (India) Limited Fellow Subsidiary Any other transaction Inter-corporate deposit repaid 10,000.00 Nil 0.00 0.00 0.00
3 Kriti Nutrients Limited Kriti Industries (India) Limited Fellow Subsidiary Interest received Nil 103.77 50.52 46.95
4 Kriti Nutrients Limited Kriti Industries (India) Limited Fellow Subsidiary Sale of goods or services 1,000.00 Nil 16.12 0.00 0.00
5 Kriti Nutrients Limited Kriti Industries (India) Limited Fellow Subsidiary Purchase of goods or services 100.00 Nil 0.79 0.05 0.00
6 Kriti Nutrients Limited Shiv Singh Mehta Chairman And Managing Director Remuneration Nil 0.00 113.61 0.08
7 Kriti Nutrients Limited Shiv Singh Mehta Chairman And Managing Director Any other transaction Rent Deposit 0.48 Nil 0.00 0.48 0.08
8 Kriti Nutrients Limited Shiv Singh Mehta Chairman And Managing Director Any other transaction Rent Paid 0.24 Nil 0.14 0.08 0.08
9 Kriti Nutrients Limited Saurabh Singh Mehta Whole Time Director Remuneration Nil 29.88 121.81 2.13
10 Kriti Nutrients Limited Purnima Mehta Relative Of Managing Director And Executive Director Remuneration Nil 0.42 0.00 0.00
11 Kriti Nutrients Limited Sakam Charitable Trust Entity under the control of Key Management Personnel Any other transaction CSR Expenses Nil 5.81 0.00 0.00
Total value of transaction during the reporting period 156.93