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 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 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 05-02-2026   17:22:00
End date and time of board meeting 05-02-2026   18:20:00
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
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
NIL



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 Standalone Standalone
1 Income
Revenue from operations 22,430.73 66,628.25
Other income 190.63 637.04
Total income 22,621.36 67,265.29
2 Expenses
(a) Cost of materials consumed 18,184.58 55,326.69
(b) Purchases of stock-in-trade 1,716.67 4,217.99
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade 52.88 (209.58)
(d) Employee benefit expense 439.16 1,245.04
(e) Finance costs 11.75 35.61
(f) Depreciation, depletion and amortisation expense 144.11 430.44
(f) Other Expenses
1 Other Expenses 886.82 2,636.17
Total other expenses 886.82 2,636.17
Total expenses 21,435.97 63,682.36
3 Total profit before exceptional items and tax 1,185.39 3,582.93
4 Exceptional items 0.00 0.00
5 Total profit before tax 1,185.39 3,582.93
6 Tax expense
7 Current tax 254.48 819.51
8 Deferred tax 9.64 (1.59)
9 Total tax expenses 264.12 817.92
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 921.27 2,765.01
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 921.27 2,765.01
17 Other comprehensive income net of taxes 7.93 (2.21)
18 Total Comprehensive Income for the period 929.20 2,762.80
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 5.52
Diluted earnings (loss) per share from continuing operations 1.84 5.52
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 5.52
Diluted earnings (loss) per share from continuing and discontinued operations 1.84 5.52
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 February,2026 and taken on record by the Board of Directors in its meeting held on 5th February,2026. 2) The consolidated financial statements include result of Associate Company viz.Kriti Industries ( India ) Limited.( ref. note no 5) 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 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) Besides the Managing Director 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 seven 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. 6) 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.39.46 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. 7) The figures for quarter ended on 31st December 2025 and 31st December 2024 are balancing figures between the figure reviewed for nine months ended on 31st Decemeber 2025 and 31st December 2024 and the figures reviewed for half year ended on 30th September 2025 and 30th September 2024 respectively. 8) The figures under consolidated quarter and nine months ended 31st December 24 represent standalone figures only as consolidation was not applicable in that period. 9) The statutory auditors have expressed an unmodified audit opinion. For KRITI NUTRIENTS LIMITED Place :- Indore Date:- 5th February 2026 (SHIV SINGH MEHTA) Chairman & Managing Director 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 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 01-10-2025 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 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 (7.52) (2.32)
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 (0.41) 4.53
5 Total Other comprehensive income 7.93 (2.21)