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 01-04-2025
Date of end of financial year 31-03-2026
Date of board meeting when results were approved 22-01-2026
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 15-01-2026
Description of presentation currency INR
Level of rounding used in financial results Lakhs
Reporting Type Quarterly
Reporting Quarter Third 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 Unaudited
Segment Reporting Multi segment
Description of single segment
Start date and time of board meeting 22-01-2026   15:15:00
End date and time of board meeting 22-01-2026   16:23:00
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

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 01-10-2025 01-04-2025
B Date of end of reporting period 31-12-2025 31-12-2025
C Whether results are audited or unaudited Unaudited Unaudited
D Nature of report standalone or consolidated Consolidated Consolidated
1 Income
Revenue from operations 30,585.60 91,233.70
Other income 466.60 1,319.70
Total income 31,052.20 92,553.40
2 Expenses
(a) Cost of materials consumed 4,706.20 13,561.80
(b) Purchases of stock-in-trade 0.00 0.00
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade 0.00 0.00
(d) Employee benefit expense 22,737.50 67,870.60
(e) Finance costs 393.20 1,079.80
(f) Depreciation, depletion and amortisation expense 301.20 896.60
(f) Other Expenses
1 Other Expenses 1,092.50 3,825.50
Total other expenses 1,092.50 3,825.50
Total expenses 29,230.60 87,234.30
3 Total profit before exceptional items and tax 1,821.60 5,319.10
4 Exceptional items 0.00 0.00
5 Total profit before tax 1,821.60 5,319.10
6 Tax expense
7 Current tax 261.40 908.70
8 Deferred tax (26.20) (127.40)
9 Total tax expenses 235.20 781.30
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 1,586.40 4,537.80
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 3.50 12.30
16 Total profit (loss) for period 1,589.90 4,550.10
17 Other comprehensive income net of taxes 9.50 (94.40)
18 Total Comprehensive Income for the period 1,599.40 4,455.70
19 Total profit or loss, attributable to
Profit or loss, attributable to owners of parent 1,589.90 4,550.10
Total profit or loss, attributable to non-controlling interests 0.00 0.00
20 Total Comprehensive income for the period attributable to
Comprehensive income for the period attributable to owners of parent 1,599.40 4,455.70
Total comprehensive income for the period attributable to owners of parent non-controlling interests 0.00 0.00
21 Details of equity share capital
Paid-up equity share capital 1,397.20 1,397.20
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 11.38 32.57
Diluted earnings (loss) per share from continuing operations 11.38 32.57
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 11.38 32.57
Diluted earnings (loss) per share from continuing and discontinued operations 11.38 32.57
24 Debt equity ratio 0 0
25 Debt service coverage ratio 0 0
26 Interest service coverage ratio 0 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 and Nine months ended 31st December, 2025. 1. 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 Seven wholly-owned Subsidiary companies Flame Facilities Services Private Limited, Krystal Gourmet Private Limited, Taskmatser Private Limited, Krystal Power Resources Private Limited, Krystal Waste Works Private Limited, Krystal Water Resources Private Limited, Krystal Ports and Harbour Private Limited and one Joint Venture Krystal Aquachem JV. 2. The above consolidated financial results for quarter and nine months ended 31st December, 2025 were reviewed by the Audit Committee on 22nd January, 2026 and taken on record and approved by the Board of Directors at their meeting held on 22nd January, 2026. The above results have been subjected to a review by the statutory auditors of the Company. 3. The figures for the quarter ended 31st December, 2025 are the balancing figures between the published unaudited figures of half year ended 30th September, 2025 and the published unaudited figures of nine months ended 31st December, 2025 which were subjected to limited review by statutory auditors. 4. The figures for the Quarter and nine months 31st December, 2024 have been extracted from the published unaudited figures of quarter and nine months ended 31st December, 2024 which were subjected to limited review by statutory auditors. 5. The figures for the year ended 31st March, 2025 have been extracted from general purpose financial statements of the Company for the year ended 31st March, 2025 which were audited by the statutory auditors of the Company. 6. Based on the Management approach defined under Ind AS 108 - Operating Segments, the Chief Operating Decision Maker evaluates the Group's performance and allocate resources based on an analysis of various performance indicators by business segments. Accordingly information has been presented along these segments.



Remarks

Debt equity ratio
Debt service coverage ratio
Interest service coverage ratio


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 01-10-2025 01-04-2025
Date of end of reporting period 31-12-2025 31-12-2025
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 Manpower and Related Services 26,469.40 79,800.80
2 Information Technology Enabled Services 0.00157 0.008143
3 Catering and Related services 3,983.70 10,675.30
Total Segment Revenue 30,610.10 91,290.40
Less: Inter segment revenue 24.50 56.70
Revenue from operations 30,585.60 91,233.70
2 Segment Result
Profit (+) / Loss (-) before tax and interest from each segment
1 Manpower and Related Services 1,531.40 4,620.20
2 Information Technology Enabled Services 9.40 48.90
3 Catering and Related services 280.80 650.00
Total Profit before tax 1,821.60 5,319.10
i. Finance cost 0.00 0.00
ii. Other Unallocable Expenditure net off Unallocable income 0.00 0.00
Profit before tax 1,821.60 5,319.10
3 (Segment Asset - Segment Liabilities)
Segment Asset
1 Manpower and Related Services 0.00 0.00
2 Information Technology Enabled Services 0.00 0.00
3 Catering and Related services 0.00 0.00
Total Segment Asset 0.00 0.00
Un-allocable Assets 0.00 0.00
Net Segment Asset 0.00 0.00
4 Segment Liabilities
Segment Liabilities
1 Manpower and Related Services 0.00 0.00
2 Information Technology Enabled Services 0.00 0.00
3 Catering and Related services 0.00 0.00
Total Segment Liabilities 0.00 0.00
Un-allocable Liabilities 0.00 0.00
Net Segment Liabilities 0.00 0.00
Disclosure of notes on segments Textual Information(2)



Text Block

Textual Information(2) 7. The Board of Directors in its meeting held on 30th April, 2025, recommended dividend of Rs. 1.50 per share (15 percent) for the Financial year ending March 31, 2025, which was approved by shareholders in AGM dated 16th September, 2025. Out of the total dividend payable amounting to Rs. 2,09,57,928/-, an amount of Rs. 70,548/- remains unclaimed by shareholders as of the reporting date. 8. The Company hereby confirm that the entire proceeds raised from the Initial Public Offering (IPO) was fully and appropriately utilized in strict conformity with the objects detailed in the offer document during the previous quarter. An amount of Rs. 199.47 million was originally earmarked for issue-related expenses, which remains an estimate. Out of this, the Company has utilized Rs. 192.84 million towards such expenses. The balance amount of Rs. 6.63 million is currently held in the Company’s public offer account and remains unutilized as of the date of this representation. 9.�Previous period’s / year’s figures and any presentation related errors have been regrouped / reclassified / rectified wherever necessary, in line with current period’s classification and presentation. 10.�These financial results for quarter and nine months ended 31st December, 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

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 01-10-2025 01-04-2025
B Date of end of reporting period 31-12-2025 31-12-2025
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
1 Re-measurement gains / losses on defined benefit plans 12.70 (126.20)
Total Amount of items that will not be reclassified to profit and loss 12.70 (126.20)
2 Income tax relating to items that will not be reclassified to profit or loss 3.20 (31.80)
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 0.00 0.00
5 Total Other comprehensive income 9.50 (94.40)





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 Maheshwari & Co. Yes 28-02-2026