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 01-04-2026
Date of end of financial year 31-03-2027
Date of board meeting when results were approved 04-08-2026
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 28-07-2026
Description of presentation currency INR
Level of rounding used in financial results Lakhs
Reporting Type Quarterly
Reporting Quarter First 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
Segment Reporting Multi segment
Description of single segment
Start date and time of board meeting 04-08-2026   15:30:00
End date and time of board meeting 04-08-2026   16:28:00
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 01-04-2026 01-04-2026
B Date of end of reporting period 30-06-2026 30-06-2026
C Whether results are audited or unaudited Unaudited Unaudited
D Nature of report standalone or consolidated Consolidated Consolidated
1 Income
Revenue from operations 36,071.00 36,071.00
Other income 529.00 529.00
Total income 36,600.00 36,600.00
2 Expenses
(a) Cost of materials consumed 4,938.40 4,938.40
(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 27,651.20 27,651.20
(e) Finance costs 440.00 440.00
(f) Depreciation, depletion and amortisation expense 300.00 300.00
(f) Other Expenses
1 Other Expenses 1,201.70 1,201.70
Total other expenses 1,201.70 1,201.70
Total expenses 34,531.30 34,531.30
3 Total profit before exceptional items and tax 2,068.70 2,068.70
4 Exceptional items 0.00 0.00
5 Total profit before tax 2,068.70 2,068.70
6 Tax expense
7 Current tax 465.80 465.80
8 Deferred tax (133.30) (133.30)
9 Total tax expenses 332.50 332.50
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 1,736.20 1,736.20
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 4.70 4.70
16 Total profit (loss) for period 1,740.90 1,740.90
17 Other comprehensive income net of taxes 35.40 35.40
18 Total Comprehensive Income for the period 1,776.30 1,776.30
19 Total profit or loss, attributable to
Profit or loss, attributable to owners of parent 1,740.90 1,740.90
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 1,776.30 1,776.30
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 12.46 12.46
Diluted earnings (loss) per share from continuing operations 12.46 12.46
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 12.46 12.46
Diluted earnings (loss) per share from continuing and discontinued operations 12.46 12.46
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 ended 30th June 2026. 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. 2. The above Consolidated financials results are consolidation of following subsidiaries / associates / joint ventures entities: i) Flame Facilities Services Private Limited (Wholly owned subsidiary) ii) Krystal Gourmet Private Limited (Wholly owned subsidiary) iii) Taskmatser Private Limited (Wholly owned subsidiary) iv) Krystal Power Resources Private Limited (Wholly owned subsidiary) v) Krystal Waste Works Private Limited (Wholly owned subsidiary) vi) Krystal Water Resources Private Limited (Wholly owned subsidiary) vii) Krystal Ports and Harbour Private Limited (Wholly owned subsidiary) viii) Krystal Waste Work Prabhag C Private Limited (Wholly owned subsidiary - SPV) ix) Krystal Waste Work Prabhag F Private Limited (Wholly owned subsidiary - SPV) x) Krystal Waste Work Prabhag G Private Limited (Wholly owned subsidiary - SPV) xi) Advait Krystal Solar Energy SPV Private Limited (Associate Company) xii) Krystal Aquachem JV (Joint Venture) xiii) Citelum India Private Limited (w.e.f. 29th June 2026) (Wholly owned subsidiary) 3. The Company has aquired Citelum India Private Limited on 29th June 2026. There were no financial transanction carried over between 29th June 2026 and 30th June 2026. Therefore, there is no impact of newly acquired subsidiary on the consolidated financial results of the company for the quarter ended 30th June 2026. 4. The above consolidated financial results for the quarter ended 30th June 2026 were reviewed by the Audit Committee on 4th August 2026 and taken on record and approved by the Board of Directors at their meeting held on 4th August 2026. The above results have been subjected to limited review by the statutory auditors of the Company. 5. The figures for the quarter ended 30th June 2025 have been extracted from the the published unaudited figures for quarter ended 30th June 2025, which were subjected to limited review by the statutory auditors.



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 01-04-2026 01-04-2026
Date of end of reporting period 30-06-2026 30-06-2026
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 32,993.60 32,993.60
2 Information Technology Enabled Services 0.000503 0.000503
3 Catering and Related services 3,038.30 3,038.30
Total Segment Revenue 36,082.20 36,082.20
Less: Inter segment revenue 11.20 11.20
Revenue from operations 36,071.00 36,071.00
2 Segment Result
Profit (+) / Loss (-) before tax and interest from each segment
1 Manpower and Related Services 1,885.80 1,885.80
2 Information Technology Enabled Services 3.00 3.00
3 Catering and Related services 179.90 179.90
Total Profit before tax 2,068.70 2,068.70
i. Finance cost
ii. Other Unallocable Expenditure net off Unallocable income
Profit before tax 2,068.70 2,068.70
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) 6. The figures for the quarter ended 31st March 2026 have been extracted from the published audited figures for the quarter and year ended 31st March 2026 which were subjected to audit by the statutory auditors and approved by the Board of Directors at their meeting held on 7th May 2026. 7. The figures for the year ended 31st March 2026 have been extracted from general purpose financial statements of the Company for the year ended 31st March 2026 which were audited by the statutory auditors of the Company. 8. 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. 9. The Company has fully utilized the net proceeds towards the objects of the Initial Public Offering (IPO) issue. Out of the total proceeds, an amount of Rs. 199.47 million was originally earmarked for issue-related expenses, which remains an estimate. The Company has utilized Rs. 193.20 million towards issue related expenses. The balance amount of Rs. 6.27 million is currently held in the Company’s public offer account and remains unutilized as of the date of the reporting date. 10.�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. 11.�These financial results for the quarter ended 30th June 2026, 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 01-04-2026 01-04-2026
B Date of end of reporting period 30-06-2026 30-06-2026
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 47.30 47.30
Total Amount of items that will not be reclassified to profit and loss 47.30
2 Income tax relating to items that will not be reclassified to profit or loss 11.90 11.90
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
5 Total Other comprehensive income 35.40 35.40





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 and Co. Yes 28-02-2029