Integrated Filing — IndAS



General information about company

Scrip Code 544416
NSE Symbol KRISHIVAL
MSEI Symbol NOTLISTED
ISIN INE0GGO01015
Name of company Krishival Foods Ltd
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 11-08-2026
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 11-08-2026
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 11-08-2026   16:00:00
End date and time of board meeting 11-08-2026   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 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 8,896.06 8,896.06
Other income 108.44 108.44
Total income 9,004.50 9,004.50
2 Expenses
(a) Cost of materials consumed 1,968.84 1,968.84
(b) Purchases of stock-in-trade 0.00 0.00
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade 3,567.50 3,567.50
(d) Employee benefit expense 341.08 341.08
(e) Finance costs 140.03 140.03
(f) Depreciation, depletion and amortisation expense 304.25 304.25
(f) Other Expenses
1 Other Expenses 1,970.16 1,970.16
Total other expenses 1,970.16 1,970.16
Total expenses 8,291.86 8,291.86
3 Total profit before exceptional items and tax 712.64 712.64
4 Exceptional items 0.00 0.00
5 Total profit before tax 712.64 712.64
6 Tax expense
7 Current tax 165.85 165.85
8 Deferred tax (13.50) (13.50)
9 Total tax expenses 152.35 152.35
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 560.29 560.29
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 560.29 560.29
17 Other comprehensive income net of taxes (0.76) (0.76)
18 Total Comprehensive Income for the period 559.53 559.53
19 Total profit or loss, attributable to
Profit or loss, attributable to owners of parent 480.10 480.10
Total profit or loss, attributable to non-controlling interests 80.19 80.19
20 Total Comprehensive income for the period attributable to
Comprehensive income for the period attributable to owners of parent 479.34 479.34
Total comprehensive income for the period attributable to owners of parent non-controlling interests 80.19 80.19
21 Details of equity share capital
Paid-up equity share capital 2,304.06 2,304.06
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 2.4 2.4
Diluted earnings (loss) per share from continuing operations 2.29 2.29
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 2.4 2.4
Diluted earnings (loss) per share from continuing and discontinued operations 2.29 2.29
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 11th August, 2026. 3 During the year ended March 31, 2026, the Company allotted 33,33,160 equity shares on a rights basis at Rs. 300 per share (Rs. 10 face value and Rs. 290 securities premium). Out of the total issue price, Rs. 105 per share was called up (Rs. 3.50 towards face value and Rs. 101.50 towards securities premium), and the balance amount of Rs. 195 per share remained uncalled as at the reporting date. Subsequent to the reporting date, on August 05, 2026, the Rights Issue Committee, upon receipt of the First and Final Call Money, approved the conversion of 27,72,120 Partly Paid-up Rights Equity Shares into Fully Paid-up Equity Shares. The remaining 5,61,040 Partly Paid-up Rights Equity Shares continue to remain outstanding. 4 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. 5 The Company has migrated to the main Board of National Stock Exchange and listed on Bombay Stock Exchange w.e.f. 20th June, 2025. Accordingly, the Company has prepared these consolidated financial results for the Quarter ended 30th June 2026 along with comparative figures for the Quarter ended 30th June 2025 and Quarter and year ended 31st March , 2026. 6 During the year ended March 31, 2026, the Company issued partly paid equity shares under a rights issue and also granted ESOPs. EPS has been computed in accordance with Ind AS 33, considering - (i) proportionate inclusion of partly paid shares and bonus element adjustments, and (ii) the impact of ESOPs using the treasury stock method. Accordingly, EPS for earlier periods has been restated for comparability. This revision does not impact profit, total comprehensive income, cash flows, or equity. 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 01-04-2026 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 Nuts and Dry fruits 3,738.13 3,738.13
2 Ice Creams 5,157.93 5,157.93
Total Segment Revenue 8,896.06 8,896.06
Less: Inter segment revenue 0.00 0.00
Revenue from operations 8,896.06 8,896.06
2 Segment Result
Profit (+) / Loss (-) before tax and interest from each segment
1 Nuts and Dry fruits 453.46 453.46
2 Ice Creams 399.21 399.21
Total Profit before tax 852.67 852.67
i. Finance cost 140.03 140.03
ii. Other Unallocable Expenditure net off Unallocable income 0.00 0.00
Profit before tax 712.64 712.64
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



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 item that not be reclassified to Profit or loss (1.01) (1.01)
Total Amount of items that will not be reclassified to profit and loss (1.01)
2 Income tax relating to items that will not be reclassified to profit or loss (0.25) (0.25)
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 (0.76) (0.76)





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 Tamanna Parmar and Associates Yes 31-01-2027