Integrated Filing — IndAS



General information about company

Scrip Code 526423
NSE Symbol KRITI
MSEI Symbol NOTLISTED
ISIN INE479D01038
Name of company KRITI INDUSTRIES (INDIA) 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 05-02-2026
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 30-01-2026
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 Single segment
Description of single segment PLASTIC
Start date and time of board meeting 05-02-2026   16:00:00
End date and time of board meeting 05-02-2026   17:00:00
Whether cash flow statement is applicable on company
Type of cash flow statement
Declaration of unmodified opinion or statement on impact of audit qualification 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 01-10-2025 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 13,579.34 44,558.38
Other income 23.95 201.10
Total income 13,603.29 44,759.48
2 Expenses
(a) Cost of materials consumed 8,711.32 30,701.82
(b) Purchases of stock-in-trade 0.00 0.00
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade 1,927.41 4,599.47
(d) Employee benefit expense 909.21 2,825.79
(e) Finance costs 318.48 1,133.55
(f) Depreciation, depletion and amortisation expense 435.07 1,246.43
(f) Other Expenses
1 Other Expenses 1,475.83 4,773.10
Total other expenses 1,475.83 4,773.10
Total expenses 13,777.32 45,280.16
3 Total profit before exceptional items and tax (174.03) (520.68)
4 Exceptional items (77.01) (77.01)
5 Total profit before tax (251.04) (597.69)
6 Tax expense
7 Current tax 4.28 12.85
8 Deferred tax (216.93) (346.66)
9 Total tax expenses (212.65) (333.81)
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 (38.39) (263.88)
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 (8.22) (24.56)
16 Total profit (loss) for period (46.61) (288.44)
17 Other comprehensive income net of taxes 39.59 35.44
18 Total Comprehensive Income for the period (7.02) (253.00)
19 Total profit or loss, attributable to
Profit or loss, attributable to owners of parent 0.00 0.00
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 0.00 0.00
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 526.96 526.96
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 -0.09 -0.55
Diluted earnings (loss) per share from continuing operations -0.09 -0.51
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 -0.09 -0.55
Diluted earnings (loss) per share from continuing and discontinued operations -0.09 -0.51
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 4th Feb, 2026 and taken on record by the Board of Directors in its meeting held on 5th Feb, 2026. 2) The consolidated financial statements include result of (a) the wholly owned subsidiary (WOS) Kriti Auto and Engineering Plastics Pvt. Ltd and (b) Associate Company viz.FP Elite Energy Private Limited. 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) During the nine months ended 31st December 2025 turnover declined following lower sales volume, due to prolonged rains till end of Oct 25. 5) The Group has only one Business Segment – Plastics as per Ind AS 108 Operating Segments. 6) The figures for quarter ended on 31st December, 2025 and 31st December, 2024 are balancing figures between the unaudited figures reviewed for Nine months ended on 31st December 2025 and 31st December 2024 and the figure reviewed for half year ended on 30th September, 2025 and 30th September, 2024 respectively. 7) Pursuant to the special resolution passed at the Extraordinary General Meeting held on July 15, 2024, and the relevant regulatory provisions, the Company had allotted on July 27, 2024, by way of preferential allotment, 94,61,480 warrants at a price of Rs.158.50 each, each warrant carrying an option to apply and be allotted upon being fully paid up, within a period of 18 months from date of allotment, one equity share of face value Re.1 of the Company (including premium of Rs.157.50 per share). The subscription and allotment money amounting to Rs.37,49,11,145, being 25% of the total warrant price, was received during Jul 2024. Out of the total issue, the balance 75 % (amounting to Rs. 36,76,18,560 ) was received timely in respect of 30,92,480 warrants which were duly converted, on being fully paid up, into equity shares of face value Re.1 each.  Holders of the balance 63,69,000 warrants did not pay the balance amount due within the prescribed time period, i.e. on or before 26th January, 2026, and accordingly, the subscription and allotment money (of Rs.39.625 per warrant amounting to Rs. 25,23,71,625) on these share warrants, stand forfeited in terms of Regulation 169(3) of SEBI (ICDR) Regulations, 2018; 8) The Government of India has consolidated twenty nine existing labour legislations into a united framework comprising four Labour Code viz Code on Wages 2019, Code on Social Security 2020, Industrial Relation Code 2020, and Occupational Safety, Health and Working Condition Code 2020 (collectively referred to as the ‘New Labour Codes’). These Codes have been made effective from November 21, 2025. The corresponding supporting rules under these codes are yet to be notified. The management has assessed the full impact of these new labour code and impact of Rs.77.01 lakhs has been provided in the Statement of Profit & Loss. The management has assessed the full impact of these new labour code and impact of Rs.77.01 lakhs has been provided in the Statement of Profit & Loss. 9) The statutory auditors have expressed an unmodified audit opinion. For KRITI INDUSTRIES (INDIA) LIMITED (SHIV SINGH MEHTA) Place :- Indore Chairman & Managing Director Date:- 5th February, 2026 DIN 00023523



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)
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 01-10-2025 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
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 (39.59) (35.44)
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 39.59 35.44