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 01-04-2025
Date of end of financial year 31-03-2026
Date of board meeting when results were approved 11-11-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 03-11-2025
Description of presentation currency INR
Level of rounding used in financial results Lakhs
Reporting Type Half Yearly
Reporting Quarter Half yearly
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 11-11-2025   16:00:00
End date and time of board meeting 11-11-2025   21:00:00
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 Declaration of unmodified opinion



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 01-04-2025 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 Consolidated Consolidated
1 Income
Revenue from operations 11,619.03 11,619.03
Other income 452.44 452.44
Total income 12,071.47 12,071.47
2 Expenses
(a) Cost of materials consumed 8,992.69 8,992.69
(b) Purchases of stock-in-trade 0.00 0.00
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade (1,090.93) (1,090.93)
(d) Employee benefit expense 474.72 474.72
(e) Finance costs 127.90 127.90
(f) Depreciation, depletion and amortisation expense 279.84 279.84
(f) Other Expenses
1 Other Expenses 1,959.98 1,959.98
Total other expenses 1,959.98 1,959.98
Total expenses 10,744.20 10,744.20
3 Total profit before exceptional items and tax 1,327.27 1,327.27
4 Exceptional items 0.00 0.00
5 Total profit before tax 1,327.27 1,327.27
6 Tax expense
7 Current tax 332.00 332.00
8 Deferred tax (24.95) (24.95)
9 Total tax expenses 307.05 307.05
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 1,020.22 1,020.22
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 1,020.22 1,020.22
17 Other comprehensive income net of taxes 0.05 0.05
18 Total Comprehensive Income for the period 1,020.27 1,020.27
19 Total profit or loss, attributable to
Profit or loss, attributable to owners of parent 1,005.60 1,005.60
Total profit or loss, attributable to non-controlling interests 30.11 30.11
20 Total Comprehensive income for the period attributable to
Comprehensive income for the period attributable to owners of parent 1,005.65 1,005.65
Total comprehensive income for the period attributable to owners of parent non-controlling interests 30.11 30.11
21 Details of equity share capital
Paid-up equity share capital 2,229.51 2,229.51
Face value of equity share capital 10 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 4.65 4.65
Diluted earnings (loss) per share from continuing operations 4.65 4.65
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 4.65 4.65
Diluted earnings (loss) per share from continuing and discontinued operations 4.65 4.65
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. TheseconsolidatedresultshavebeenpreparedinaccordancewiththerecognitionandmeasurementprincipleslaiddowninIndianAccountingStandard(IndAS)prescribedunderSection 133 of the Companies Act, 2013 read with the relevant rules issued thereunder and other accounting principles generally accepted in India. 2. The above consolidated results have been reviewed by Audit Committee and taken on records by Board of Directors at its meeting held on 11th November, 2025. 3. BasedonthemanagementapproachasdefinedinIndAS108-OperatingSegments,theChiefOperatingDecisionMaker(CODM)evaluatesthegroup'sperformanceandallocates resourcesbasedonananalysisofvariousperformanceindicatorsofthebusinesssegment/sinwhichthegroupoperates.TheGroupisprimarilyengagedinthebusinessofprocessingof Nuts and dry fruits and manufacturing of Ice Cream which the management and CODM recognise as the two business segments. 4. TheHoldingCompanyhasmigratedtothemainBoardofNationalStockExchangeandlistedonBombayStockExchangew.e.f.20thJune,2025.Accordingly,theHoldingCompanyhas preparedtheseConsolidatedfinancialresultsforthequarterandhalfyearended30thSeptember,2025alongwithcomparativefiguresforthequarterandhalfyearended30th September,2024.However,Comparativefiguresforthequarterandhalfyearended30thSeptember,2024havebeenworkedoutbythemanagementoftheHoldingCompanyby exercisingnecessaryduediligencetoensurethattheConsolidatedfinancialresultsreflecttrueandfairviewofHoldingCompany'saffairsandthesamehasnotbeensubjectedtolimited review by auditors of the Holding Company. 5. Figures for the previous period are regrouped / reclassified wherever necessary, to make them comparable. 6. 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


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 Consolidated
Assets
1 Non-current assets
Property, plant and equipment 3,639.69
Capital work-in-progress 579.07
Investment property
Goodwill 0.00
Other intangible assets 79.09
Intangible assets under development
Biological assets other than bearer plants
Investments accounted for using equity method
Non-current financial assets
Non-current investments 58.46
Trade receivables, non-current
Loans, non-current 3,588.18
Other non-current financial assets 131.65
Total non-current financial assets 3,778.29
Deferred tax assets (net)
Other non-current assets
Total non-current assets 8,076.14
2 Current assets
Inventories 4,733.61
Current financial asset
Current investments 0.00
Trade receivables, current 2,390.12
Cash and cash equivalents 109.10
Bank balance other than cash and cash equivalents 0.00
Loans, current 21.42
Other current financial assets 325.65
Total current financial assets 2,846.29
Current tax assets (net)
Other current assets 4,281.89
Total current assets 11,861.79
3 Non-current assets classified as held for sale
4 Regulatory deferral account debit balances and related deferred tax Assets
Total assets 19,937.93
Equity and liabilities
1 Equity
Equity attributable to owners of parent
Equity share capital 2,229.51
Other equity 12,232.20
Total equity attributable to owners of parent 14,461.71
Non controlling interest 689.12
Total equity 15,150.83
2 Liabilities
Non-current liabilities
Non-current financial liabilities
Borrowings, non-current 1,603.94
Trade payables, non-current
(A) Total outstanding dues of micro enterprises and small enterprises
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises
Total Trade payable
Other non-current financial liabilities
Total non-current financial liabilities 1,603.94
Provisions, non-current 14.59
Deferred tax liabilities (net) 59.55
Deferred government grants, Non-current
Other non-current liabilities
Total non-current liabilities 1,678.08
Current liabilities
Current financial liabilities
Borrowings, current 1,144.23
Trade payables, current
(A) Total outstanding dues of micro enterprises and small enterprises 45.64
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises 814.11
Total Trade payable 859.75
Other current financial liabilities 600.03
Total current financial liabilities 2,604.01
Other current liabilities 333.23
Provisions, current 1.72
Current tax liabilities (Net) 170.06
Deferred government grants, Current
Total current liabilities 3,109.02
3 Liabilities directly associated with assets in disposal group classified as held for sale
4 Regulatory deferral account credit balances and related deferred tax liability
Total liabilities 4,787.10
Total equity and liabilites 19,937.93
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 01-04-2025 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 Consolidated Consolidated
1 Segment Revenue (Income)
(net sale/income from each segment should be disclosed)
1 Nuts and Dry Fruits 8,694.05 8,694.05
2 Ice Creams 2,924.98 2,924.98
Total Segment Revenue 11,619.03 11,619.03
Less: Inter segment revenue
Revenue from operations 11,619.03 11,619.03
2 Segment Result
Profit (+) / Loss (-) before tax and interest from each segment
1 Nuts and Dry Fruits 1,247.36 1,247.36
2 Ice Creams 223.31 223.31
Total Profit before tax 1,470.67 1,470.67
i. Finance cost 127.90 127.90
ii. Other Unallocable Expenditure net off Unallocable income 0.00 0.00
Profit before tax 1,342.77 1,342.77
3 (Segment Asset - Segment Liabilities)
Segment Asset
1 Nuts and Dry Fruits 12,618.30 12,618.30
2 Ice Creams 7,319.63 7,319.63
Total Segment Asset 19,937.93 19,937.93
Un-allocable Assets 0.00 0.00
Net Segment Asset 19,937.93 19,937.93
4 Segment Liabilities
Segment Liabilities
1 Nuts and Dry Fruits 2,964.04 2,964.04
2 Ice Creams 1,823.06 1,823.06
Total Segment Liabilities 4,787.10 4,787.10
Un-allocable Liabilities 0.00 0.00
Net Segment Liabilities 4,787.10 4,787.10
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 01-04-2025 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 Consolidated Consolidated
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 (0.07) (0.07)
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 0.02 0.02
5 Total Other comprehensive income 0.05 0.05



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 Consolidated
Statement of cash flows
Cash flows from used in operating activities
Profit before tax
Adjustments for reconcile profit (loss)
Adjustments for finance costs 0.00
Adjustments for decrease (increase) in inventories (1,009.68)
Adjustments for decrease (increase) in trade receivables, current (134.74)
Adjustments for decrease (increase) in trade receivables, non-current 0.00
Adjustments for decrease (increase) in other current assets (2,406.87)
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 0.00
Adjustments for other bank balances 0.00
Adjustments for increase (decrease) in trade payables, current 348.45
Adjustments for increase (decrease) in trade payables, non-current 0.00
Adjustments for increase (decrease) in other current liabilities 46.78
Adjustments for increase (decrease) in other non-current liabilities 0.00
Adjustments for depreciation and amortisation expense 279.84
Adjustments for impairment loss reversal of impairment loss recognised in profit or loss 0.00
Adjustments for provisions, current 0.00
Adjustments for provisions, non-current 0.00
Adjustments for other financial liabilities, current 0.00
Adjustments for other financial liabilities, non-current 0.00
Adjustments for unrealised foreign exchange losses gains (103.81)
Adjustments for dividend income 0.00
Adjustments for interest income 111.24
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 1.56
Other adjustments to reconcile profit (loss) (5.22)
Other adjustments for non-cash items 127.90
Share of profit and loss from partnership firm or association of persons or limited liability partnerships 0.00
Total adjustments for reconcile profit (loss) (2,967.03)
Net cash flows from (used in) operations (1,639.76)
Dividends received 0.00
Interest paid 0.00
Interest received 0.00
Income taxes paid (refund) 206.55
Other inflows (outflows) of cash 0.00
Net cash flows from (used in) operating activities (1,846.31)
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 0.00
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 941.43
Proceeds from sales of investment property 2.80
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 (5.00)
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 111.24
Income taxes paid (refund) 0.00
Other inflows (outflows) of cash 5.95
Net cash flows from (used in) investing activities (816.44)
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 1,193.93
Repayments of borrowings (294.09)
Payments of lease liabilities 0.00
Dividends paid 53.51
Interest paid 127.90
Income taxes paid (refund) 0.00
Other inflows (outflows) of cash 0.00
Net cash flows from (used in) financing activities 1,306.61
Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes (1,356.14)
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 (1,356.14)
Cash and cash equivalents cash flow statement at beginning of period 1,465.22
Cash and cash equivalents cash flow statement at end of period 109.08





Details of Impact of Audit Qualification

Amount in (Lakhs)

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 31-01-2027