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 04-11-2026
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 24-10-2026
Description of presentation currency INR
Level of rounding used in financial results Lakhs
Reporting Type Quarterly
Reporting Quarter Second 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 04-11-2026   14:00:00
End date and time of board meeting 04-11-2026   17:45:00
Whether cash flow statement is applicable on company Yes
Type of cash flow statement Cash Flow Indirect
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 01-07-2026 01-04-2026
B Date of end of reporting period 30-09-2026 30-09-2026
C Whether results are audited or unaudited Unaudited Unaudited
D Nature of report standalone or consolidated Consolidated Consolidated
1 Income
Revenue from operations 8,566.28 17,462.33
Other income 296.52 404.96
Total income 8,862.80 17,867.29
2 Expenses
(a) Cost of materials consumed 10,302.74 12,271.58
(b) Purchases of stock-in-trade 0.00 0.00
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade (4,743.56) (1,176.06)
(d) Employee benefit expense 394.93 736.25
(e) Finance costs 195.50 335.67
(f) Depreciation, depletion and amortisation expense 321.54 625.79
(f) Other Expenses
1 Other Expenses 1,423.90 3,402.06
Total other expenses 1,423.90 3,402.06
Total expenses 7,895.05 16,195.29
3 Total profit before exceptional items and tax 967.75 1,672.00
4 Exceptional items 0.00 0.00
5 Total profit before tax 967.75 1,672.00
6 Tax expense
7 Current tax 279.66 445.51
8 Deferred tax (2.13) (15.63)
9 Total tax expenses 277.53 429.88
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 690.22 1,242.12
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 690.22 1,242.12
17 Other comprehensive income net of taxes (1.94) (2.70)
18 Total Comprehensive Income for the period 688.28 1,239.42
19 Total profit or loss, attributable to
Profit or loss, attributable to owners of parent 679.82 1,159.92
Total profit or loss, attributable to non-controlling interests 10.40 90.58
20 Total Comprehensive income for the period attributable to
Comprehensive income for the period attributable to owners of parent 677.88 1,157.22
Total comprehensive income for the period attributable to owners of parent non-controlling interests 10.40 90.58
21 Details of equity share capital
Paid-up equity share capital 2,453.84 2,453.84
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 2.81 5.1
Diluted earnings (loss) per share from continuing operations 2.69 4.87
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 2.81 5.1
Diluted earnings (loss) per share from continuing and discontinued operations 2.69 4.87
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) 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.The above statement of unaudited consolidated financial results which are published in accordance with Regulation 33 and 52(4) of the SEBI (Listing Obligation & Disclosure Requirements) Regulations, 2015, as amended, have been reviewed by the Audit Committee and approved by the Board of Directors at their meeting held on 4th November , 2026. The above unaudited consolidated financial results have been subjected to limited review by the statutory auditors of the Group. The unaudited consolidated financials results are in accordance with the Indian Accounting Standards (Ind AS) as prescribed under Section 133 of the Companies Act. 2013. 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) fully called up as on the reporting date. Based on the management approach as defined in Ind AS 108 - Operating Segments, management 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 Management recognise as the two business segments. The Company has prepared these Consolidated financial results for the quarter and half year ended 30th September 2026, along with comparative figures for the quarter and half year ended 30th September 2025. The comparative figures have been incorporated based on the financial results submitted for the quarter and half year ended 30th September 2025 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.Figures for the previous period are regrouped / reclassified wherever necessary, to make them comparable. 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


Statement of Asset and Liabilities

Amount in (Lakhs)

Particulars Year ended (dd-mm-yyyy)
Date of start of reporting period 01-04-2026
Date of end of reporting period 30-09-2026
Whether results are audited or unaudited Unaudited
Nature of report standalone or consolidated Consolidated
Assets
1 Non-current assets
Property, plant and equipment 5,159.88
Capital work-in-progress 2,121.38
Investment property 0.00
Goodwill 0.00
Other intangible assets 194.64
Intangible assets under development 0.00
Biological assets other than bearer plants 0.00
Investments accounted for using equity method 0.00
Non-current financial assets
Non-current investments 58.46
Trade receivables, non-current 0.00
Loans, non-current 2,055.57
Other non-current financial assets
1 Other financial assets 1,640.88
Total of other non-current financial assets 1,640.88
Total non-current financial assets 3,754.91
Deferred tax assets (net) 65.27
Other non-current assets
1 Right of Use Assets 662.39
Total of other non-current assets 662.39
Total non-current assets 11,958.47
2 Current assets
Inventories 7,508.30
Current financial asset
Current investments 0.00
Trade receivables, current 7,602.54
Cash and cash equivalents 3,426.66
Bank balance other than cash and cash equivalents 0.00
Loans, current 17.97
Other current financial assets
Total of other current financial assets 1,011.74
Total current financial assets 12,058.91
Current tax assets (net) 160.00
Other current assets
1 Other current assets 7,411.12
Total of other current assets 7,411.12
Total current assets 27,138.33
3 Non-current assets classified as held for sale 0.00
4 Regulatory deferral account debit balances and related deferred tax Assets 0.00
Total assets 39,096.80
Equity and liabilities
1 Equity
Equity attributable to owners of parent
Equity share capital 2,526.35
Other equity 23,212.86
Total equity attributable to owners of parent 25,739.21
Non controlling interest 821.46
Total equity 26,560.67
2 Liabilities
Non-current liabilities
Non-current financial liabilities
Borrowings, non-current 3,117.54
Trade payables, non-current
(A) Total outstanding dues of micro enterprises and small enterprises 0.00
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises 0.00
Total Trade payable 0.00
Other non-current financial liabilities
1 Lease liabilities 424.86
Total of other non-current financial liabilities 424.86
Total non-current financial liabilities 3,542.40
Provisions, non-current 29.20
Deferred tax liabilities (net) 45.26
Deferred government grants, Non-current 0.00
Other non-current liabilities
Total of other non-current liabilities
Total non-current liabilities 3,616.86
Current liabilities
Current financial liabilities
Borrowings, current 6,226.68
Trade payables, current
(A) Total outstanding dues of micro enterprises and small enterprises 0.00
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises 1,517.07
Total Trade payable 1,517.07
Other current financial liabilities
1 Other financial liabilities 317.92
2 Lease liabilities 252.31
Total of other current financial liabilities 570.23
Total current financial liabilities 8,313.98
Other current liabilities 441.20
1 Other current liabilities 441.20
Total of other current liabilities 441.20
Provisions, current 164.09
Current tax liabilities (Net) 0.00
Deferred government grants, Current 0.00
Total current liabilities 8,919.27
3 Liabilities directly associated with assets in disposal group classified as held for sale 0.00
4 Regulatory deferral account credit balances and related deferred tax liability 0.00
Total liabilities 12,536.13
Total equity and liabilites 39,096.80
Disclosure of notes on assets and liabilities



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 01-07-2026 01-04-2026
Date of end of reporting period 30-09-2026 30-09-2026
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 6,665.55 10,054.34
2 Ice Creams 5,844.75 7,407.99
Total Segment Revenue 12,510.30 17,462.33
Less: Inter segment revenue 0.00 0.00
Revenue from operations 12,510.30 17,462.33
2 Segment Result
Profit (+) / Loss (-) before tax and interest from each segment
1 Nuts and Dry fruits 751.13 1,371.50
2 Ice Creams 448.80 644.42
Total Profit before tax 1,199.93 2,015.92
i. Finance cost 195.50 335.53
ii. Other Unallocable Expenditure net off Unallocable income 0.00 0.00
Profit before tax 1,004.43 1,680.39
3 (Segment Asset - Segment Liabilities)
Segment Asset
1 Nuts and Dry fruits 24,636.43 24,636.43
2 Ice Creams 14,460.37 14,460.37
Total Segment Asset 39,096.80 39,096.80
Un-allocable Assets 0.00 0.00
Net Segment Asset 39,096.80 39,096.80
4 Segment Liabilities
Segment Liabilities
1 Nuts and Dry fruits 7,903.34 7,903.34
2 Ice Creams 4,632.79 4,632.79
Total Segment Liabilities 12,536.13 12,536.13
Un-allocable Liabilities 0.00 0.00
Net Segment Liabilities 12,536.13 12,536.13
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 01-07-2026 01-04-2026
B Date of end of reporting period 30-09-2026 30-09-2026
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 Items that will not be reclassified to profit or loss (2.59) (3.60)
2 Income tax relating to items that will not be reclassified to profit or loss 0.65 0.90
Total Amount of items that will not be reclassified to profit and loss (1.94) (2.70)
2 Income tax relating to items that will not be reclassified to profit or loss 0.00 0.00
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 (1.94) (2.70)



Cash flow statement, indirect

Amount in (Lakhs)

Particulars Year ended (dd-mm-yyyy)
A Date of start of reporting period 01-04-2026
B Date of end of reporting period 30-09-2026
C Whether results are audited or unaudited Unaudited
D Nature of report standalone or consolidated Consolidated
Statement of cash flows
Cash flows from used in operating activities
Profit before tax 1,672.00
Adjustments for reconcile profit (loss)
Adjustments for finance costs 0.00
Adjustments for decrease (increase) in inventories (4,918.26)
Adjustments for decrease (increase) in trade receivables, current (3,262.15)
Adjustments for decrease (increase) in trade receivables, non-current 0.00
Adjustments for decrease (increase) in other current assets 148.29
Adjustments for decrease (increase) in other non-current assets 0.00
Adjustments for other financial assets, non-current 0.00
Adjustments for other financial assets, current (18.20)
Adjustments for other bank balances 0.00
Adjustments for increase (decrease) in trade payables, current 1,041.92
Adjustments for increase (decrease) in trade payables, non-current 0.00
Adjustments for increase (decrease) in other current liabilities (40.80)
Adjustments for increase (decrease) in other non-current liabilities 83.33
Adjustments for depreciation and amortisation expense 625.79
Adjustments for impairment loss reversal of impairment loss recognised in profit or loss 0.00
Adjustments for provisions, current 19.49
Adjustments for provisions, non-current 8.63
Adjustments for other financial liabilities, current 0.00
Adjustments for other financial liabilities, non-current 0.00
Adjustments for unrealised foreign exchange losses gains (16.33)
Adjustments for dividend income 0.00
Adjustments for interest income 0.00
Adjustments for share-based payments 76.38
Adjustments for fair value losses (gains) 0.00
Adjustments for undistributed profits of associates 0.00
Other adjustments for which cash effects are investing or financing cash flow (13.46)
Other adjustments to reconcile profit (loss) 0.00
Other adjustments for non-cash items 0.00
Share of profit and loss from partnership firm or association of persons or limited liability partnerships 0.00
Total adjustments for reconcile profit (loss) (6,265.37)
Net cash flows from (used in) operations (4,593.37)
Dividends received 0.00
Interest paid (335.43)
Interest received (179.32)
Income taxes paid (refund) 531.77
Other inflows (outflows) of cash (5.41)
Net cash flows from (used in) operating activities (4,974.44)
Cash flows from used in investing activities
Cash flows from losing control of subsidiaries or other businesses 0.00
Cash flows used in obtaining control of subsidiaries or other businesses 0.00
Other cash receipts from sales of equity or debt instruments of other entities 0.00
Other cash payments to acquire equity or debt instruments of other entities 0.00
Other cash receipts from sales of interests in joint ventures 0.00
Other cash payments to acquire interests in joint ventures 0.00
Cash receipts from share of profits of partnership firm or association of persons or limited liability partnerships 0.00
Cash payment for investment in partnership firm or association of persons or limited liability partnerships 0.00
Proceeds from sales of property, plant and equipment 0.00
Purchase of property, plant and equipment 584.30
Proceeds from sales of investment property 0.00
Purchase of investment property 0.00
Proceeds from sales of intangible assets 0.00
Purchase of intangible assets 0.00
Proceeds from sales of intangible assets under development 0.00
Purchase of intangible assets under development 0.00
Proceeds from sales of goodwill 0.00
Purchase of goodwill 0.00
Proceeds from biological assets other than bearer plants 0.00
Purchase of biological assets other than bearer plants 0.00
Proceeds from government grants 0.00
Proceeds from sales of other long-term assets 0.00
Purchase of other long-term assets 0.00
Cash advances and loans made to other parties 3,245.56
Cash receipts from repayment of advances and loans made to other parties 0.00
Cash payments for future contracts, forward contracts, option contracts and swap contracts 0.00
Cash receipts from future contracts, forward contracts, option contracts and swap contracts 0.00
Dividends received 0.00
Interest received 179.32
Income taxes paid (refund) 0.00
Other inflows (outflows) of cash (1,372.38)
Net cash flows from (used in) investing activities (5,022.92)
Cash flows from used in financing activities
Proceeds from changes in ownership interests in subsidiaries 0.00
Payments from changes in ownership interests in subsidiaries 0.00
Proceeds from issuing shares 5,019.45
Proceeds from issuing other equity instruments 0.00
Payments to acquire or redeem entity's shares 0.00
Payments of other equity instruments 0.00
Proceeds from exercise of stock options 0.00
Proceeds from issuing debentures notes bonds etc 0.00
Proceeds from borrowings 5,728.76
Repayments of borrowings 0.00
Payments of lease liabilities 0.00
Dividends paid 88.43
Interest paid (50.75)
Income taxes paid (refund) 0.00
Other inflows (outflows) of cash (117.70)
Net cash flows from (used in) financing activities 10,592.83
Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes 595.47
Effect of exchange rate changes on cash and cash equivalents
Effect of exchange rate changes on cash and cash equivalents 0.00
Net increase (decrease) in cash and cash equivalents 595.47
Cash and cash equivalents cash flow statement at beginning of period 0.00
Cash and cash equivalents cash flow statement at end of period 595.47





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