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 10-02-2026
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 Multi segment
Description of single segment
Start date and time of board meeting 10-02-2026   16:00:00
End date and time of board meeting 10-02-2026   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 7,441.20 19,060.24
Other income 244.35 696.79
Total income 7,685.55 19,757.03
2 Expenses
(a) Cost of materials consumed 5,277.46 14,270.15
(b) Purchases of stock-in-trade 0.00 0.00
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade (202.34) (1,293.27)
(d) Employee benefit expense 340.75 815.47
(e) Finance costs 119.07 246.97
(f) Depreciation, depletion and amortisation expense 205.74 485.59
(f) Other Expenses
1 Other Expenses 1,116.12 3,076.10
Total other expenses 1,116.12 3,076.10
Total expenses 6,856.80 17,601.01
3 Total profit before exceptional items and tax 828.75 2,156.02
4 Exceptional items 0.00 0.00
5 Total profit before tax 828.75 2,156.02
6 Tax expense
7 Current tax 190.21 522.21
8 Deferred tax (2.70) (27.66)
9 Total tax expenses 187.51 494.55
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 641.24 1,661.47
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 641.24 1,661.47
17 Other comprehensive income net of taxes 0.03 0.08
18 Total Comprehensive Income for the period 641.27 1,661.55
19 Total profit or loss, attributable to
Profit or loss, attributable to owners of parent 614.05 1,604.15
Total profit or loss, attributable to non-controlling interests 27.19 57.31
20 Total Comprehensive income for the period attributable to
Comprehensive income for the period attributable to owners of parent 614.08 1,604.23
Total comprehensive income for the period attributable to owners of parent non-controlling interests 27.19 57.31
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 2.88 7.45
Diluted earnings (loss) per share from continuing operations 2.81 7.28
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 2.88 7.45
Diluted earnings (loss) per share from continuing and discontinued operations 2.81 7.28
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. These consolidated results have been prepared in accordance with the recognition and measurement principles laid down in Indian Accounting Standard (Ind AS) prescribed under Section 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 10th February, 2026. 3. Deferred tax asset has been recognised only in respect of employee stock option expense recognised in the current period profit and loss account, as the corresponding tax deduction will be available upon vesting of the options. No deferred tax has been recognised on ESOP costs adjusted through equity relating to prior periods. 4. Pursuant to the listing of the Company’s equity shares on the stock exchange during the current financial year, diluted earnings per share (EPS) has been computed in accordance with Ind AS 33 – Earnings per Share, applying the treasury stock method based on the average market price of the equity shares during the relevant periods. Accordingly, the diluted EPS figures disclosed for earlier quarters of the current financial year have been updated in the current quarter financial results to ensure consistency and comparability in accordance with the applicable accounting standards. The revision pertains only to the presentation of diluted EPS and does not have any impact on the reported profit, total comprehensive income, cash flows, or equity of the Company for any period. 5. Based on the management approach as defined in Ind AS 108 - Operating Segments, the Chief Operating Decision Maker (CODM) evaluates the group's performance and allocates resources based on an analysis of various performance indicators of the business segment/s in which the group operates. The Group is primarily engaged in the business of processing of Nuts and dry fruits and manufacturing of Ice Cream which the management and CODM recognise as the two business segments. 6. The Holding Company has migrated to the main Board of National Stock Exchange and listed on BSE Limited w.e.f. 20th June, 2025. Accordingly, the Holding Company has prepared these Consolidated financial results for the Quarter and Nine Months ended 31st December, 2025 along with comparative figures for the Quarter and Nine Months ended 31st December, 2024 . However, Comparative figures for the Quarter and Nine Months ended 31st December, 2024 have been worked out by the management of the Holding Company by exercising necessary due diligence to ensure that the Consolidated financial results reflect true and fair view of Holding Company's affairs and the same has not been subjected to limited review by auditors of the Holding Company. 7. Figures for the previous period are regrouped / reclassified wherever necessary, to make them comparable. 8. 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


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 Nuts and Dry fruits 5,482.59 14,176.64
2 Ice Creams 1,958.61 4,883.59
Total Segment Revenue 7,441.20 19,060.23
Less: Inter segment revenue
Revenue from operations 7,441.20 19,060.23
2 Segment Result
Profit (+) / Loss (-) before tax and interest from each segment
1 Nuts and Dry fruits 770.83 2,002.69
2 Ice Creams 176.99 400.30
Total Profit before tax 947.82 2,402.99
i. Finance cost 119.07 246.97
ii. Other Unallocable Expenditure net off Unallocable income 0.00 0.00
Profit before tax 828.75 2,156.02
3 (Segment Asset - Segment Liabilities)
Segment Asset
1 Nuts and Dry fruits 0.00 0.00
2 Ice Creams 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 Nuts and Dry fruits 0.00 0.00
2 Ice Creams 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) The Company's CODM reviews segment performance only at the level of segment results on quarterly basis. Segment assets and segment liabiites are not reviewed separartely and hence thoise are not reported for 9 months period



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 (0.04) (0.11)
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 0.01 0.03
5 Total Other comprehensive income 0.03 0.08