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 31-07-2026
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 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
Segment Reporting Single segment
Description of single segment Dry Fruits
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
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? Yes
No. of times funds raised during the quarter 1
Whether the disclosure for the Default on Loans and Debt Securities is applicable to the entity? No
NA



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 Standalone Standalone
1 Income
Revenue from operations 3,738.13 3,738.13
Other income 122.56 122.56
Total income 3,860.69 3,860.69
2 Expenses
(a) Cost of materials consumed 1,968.83 1,968.83
(b) Purchases of stock-in-trade 0.00 0.00
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade 519.73 519.73
(d) Employee benefit expense 178.46 178.46
(e) Finance costs 77.53 77.53
(f) Depreciation, depletion and amortisation expense 111.17 111.17
(f) Other Expenses
1 Other Expenses 511.66 511.66
Total other expenses 511.66 511.66
Total expenses 3,367.38 3,367.38
3 Total profit before exceptional items and tax 493.31 493.31
4 Exceptional items 0.00 0.00
5 Total profit before tax 493.31 493.31
6 Tax expense
7 Current tax 108.53 108.53
8 Deferred tax (13.50) (13.50)
9 Total tax expenses 95.03 95.03
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 398.28 398.28
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 398.28 398.28
17 Other comprehensive income net of taxes (0.76) (0.76)
18 Total Comprehensive Income for the period 397.52 397.52
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 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 1.71 1.71
Diluted earnings (loss) per share from continuing operations 1.63 1.63
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 1.71 1.71
Diluted earnings (loss) per share from continuing and discontinued operations 1.63 1.63
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 standalone 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 standalone 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 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 standalone 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. 5 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. 6 Figures for the previous period are regrouped / reclassified wherever necessary, to make them comparable. 7 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 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 01-04-2026 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 Standalone Standalone
Other comprehensive income [Abstract]
1 Amount of items that will not be reclassified to profit and loss
1 Item that will not reclassified to profit and 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


Statement on Deviation or Variation for proceeds of Public Issue, Rights Issue, Preferential Issue, Qualified Institutions Placement Etc. (1)

Amount in (Lakhs)

Mode of Fund Raising Rights Issues
Description of mode of fund raising (Applicable in case of others is selected)
Date of Raising Funds 20-01-2026
Amount Raised 3,499.29
Report filed for Quarter ended 30-06-2026
Monitoring Agency Applicable
Monitoring Agency Name, if applicable Brickwork Ratings India Private Limited
Is there a Deviation / Variation in use of funds raised No
If yes, whether the same is pursuant to change in terms of a contract or objects, which was approved by the shareholders
If Yes, Date of shareholder Approval
Explanation for the Deviation / Variation Not Applicable
Comments of the Audit Committee after review Not Applicable
Comments of the auditors, if any Not Applicable
Sr. Original Object Modified Object, if any Original Allocation Modified allocation, if any Funds Utilised Amount of Deviation/Variation for the quarter according to applicable object Remarks if any
1 Part-funding of capital expenditure for setting up a processing and packaging unit for cashews and other nuts at Kolhapur, Maharashtra Not Applicable 2,500.00 0.00 1,375.35 0.00 Nil
2 Part-funding working capital requirements of the Company Not Applicable 5,000.00 0.00 992.25 0.00 Nil


Signatory Details

Name of signatory Aparna Sujit Bangar
Designation of person Managing Director
Place Mumbai
Date 11-08-2026