Integrated Filing — IndAS



General information about company

Scrip Code 526423
NSE Symbol KRITI
MSEI Symbol NOTLISTED
ISIN INE479D01038
Name of company KRITI INDUSTRIES (INDIA) 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 05-11-2026
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 30-10-2026
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 Single segment
Description of single segment PLASTICS
Start date and time of board meeting 05-11-2026   10:30:00
End date and time of board meeting 05-11-2026   12:10:00
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 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 01-07-2026 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 11,031.79 28,342.95
Other income 24.50 60.44
Total income 11,056.29 28,403.39
2 Expenses
(a) Cost of materials consumed 10,899.44 18,173.66
(b) Purchases of stock-in-trade 0.00 0.00
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade (2,631.43) 4,456.11
(d) Employee benefit expense 926.61 1,834.23
(e) Finance costs 268.98 650.23
(f) Depreciation, depletion and amortisation expense 462.29 936.17
(f) Other Expenses
1 Other Expenses 2,112.52 3,621.92
Total other expenses 2,112.52 3,621.92
Total expenses 12,038.41 29,672.32
3 Total profit before exceptional items and tax (982.12) (1,268.93)
4 Exceptional items 0.00 0.00
5 Total profit before tax (982.12) (1,268.93)
6 Tax expense
7 Current tax 4.29 8.40
8 Deferred tax (257.45) (332.99)
9 Total tax expenses (253.16) (324.59)
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 (728.96) (944.34)
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 (9.32) (15.02)
16 Total profit (loss) for period (738.28) (959.36)
17 Other comprehensive income net of taxes (1.47) (2.94)
18 Total Comprehensive Income for the period (739.75) (962.30)
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 526.96 526.96
Face value of equity share capital 1 1
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 -1.4 -1.82
Diluted earnings (loss) per share from continuing operations -1.4 -1.82
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 -1.4 -1.82
Diluted earnings (loss) per share from continuing and discontinued operations -1.4 -1.82
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) Notes 1) The above results have been reviewed by the Audit Committee in it's meeting held on 4th Nov, 2026 and taken on record by the Board of Directors in its meeting held on 5th Nov, 2026. 2) The consolidated financial statements include result of (a) the wholly owned subsidiary (WOS) Kriti Auto and Engineering Plastics Pvt. Ltd and (b) Associate Company viz.FP Elite Energy Pvt. Ltd. 3) The above financial results have been prepared in accordance with the Companies (Indian Accounting Standards) Rules, 2015 (Ind AS) as amended, prescribed under Section 133 of the Companies Act, 2013, read with relevant rules issued thereunder. 4) The Group has only one Business Segment – Plastics as per Ind AS 108 Operating Segments. 5) The figures for quarter ended on 30th September, 2026 and 30th September, 2025 are balancing figures between the unaudited figures reviewed for half year ended on 30th September 2026 and 30th September 2025 and the figure reviewed for quarter ended on 30th June, 2026 and 30th June, 2025 respectively. 6) The Exceptional item for the year ended on 31st March 2026 represents loss of Rs 377.54 lakhs on account of the estimated settlement of fire insurance claim and Rs 77.01 lakhs on account of New Labour Code 2025. 7) The statutory auditors have expressed an unmodified audit opinion. For KRITI INDUSTRIES (INDIA) LIMITED (SHIV SINGH MEHTA) Place :- Indore Chairman & Managing Director Date:- 5th November, 2026 DIN 00023523



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 18,404.17
Capital work-in-progress 535.01
Investment property 0.00
Goodwill 0.00
Other intangible assets 5.82
Intangible assets under development
Biological assets other than bearer plants
Investments accounted for using equity method
Non-current financial assets
Non-current investments 20.86
Trade receivables, non-current
Loans, non-current 376.67
Other non-current financial assets
Total of other non-current financial assets
Total non-current financial assets 397.53
Deferred tax assets (net)
Other non-current assets
Total of other non-current assets
Total non-current assets 19,342.53
2 Current assets
Inventories 14,304.57
Current financial asset
Current investments 0.00
Trade receivables, current 3,856.83
Cash and cash equivalents 520.01
Bank balance other than cash and cash equivalents 652.34
Loans, current 0.00
Other current financial assets
Total of other current financial assets
Total current financial assets 5,029.18
Current tax assets (net) 15.12
Other current assets
1 Other current assets 2,072.22
Total of other current assets 2,072.22
Total current assets 21,421.09
3 Non-current assets classified as held for sale
4 Regulatory deferral account debit balances and related deferred tax Assets
Total assets 40,763.62
Equity and liabilities
1 Equity
Equity attributable to owners of parent
Equity share capital 526.96
Other equity 20,736.83
Total equity attributable to owners of parent 21,263.79
Non controlling interest
Total equity 21,263.79
2 Liabilities
Non-current liabilities
Non-current financial liabilities
Borrowings, non-current 2,640.42
Trade payables, non-current
(A) Total outstanding dues of micro enterprises and small enterprises
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises
Total Trade payable
Other non-current financial liabilities
Total of other non-current financial liabilities
Total non-current financial liabilities 2,640.42
Provisions, non-current 277.30
Deferred tax liabilities (net) 538.70
Deferred government grants, Non-current 0.00
Other non-current liabilities
1 Other non-current liabilities 416.34
Total of other non-current liabilities 416.34
Total non-current liabilities 3,872.76
Current liabilities
Current financial liabilities
Borrowings, current 4,659.07
Trade payables, current
(A) Total outstanding dues of micro enterprises and small enterprises 376.98
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises 6,476.16
Total Trade payable 6,853.14
Other current financial liabilities
1 Other current financial liabilities 7.19
Total of other current financial liabilities 7.19
Total current financial liabilities 11,519.40
Other current liabilities 3,849.46
1 Other current liabilities 3,849.46
Total of other current liabilities 3,849.46
Provisions, current 239.65
Current tax liabilities (Net) 18.56
Deferred government grants, Current
Total current liabilities 15,627.07
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 19,499.83
Total equity and liabilites 40,763.62
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)
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 01-07-2026 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
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 1.47 2.94
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 (1.47) (2.94)



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 (1,268.93)
Adjustments for reconcile profit (loss)
Adjustments for finance costs 650.23
Adjustments for decrease (increase) in inventories 5,266.93
Adjustments for decrease (increase) in trade receivables, current (1,070.56)
Adjustments for decrease (increase) in trade receivables, non-current 0.00
Adjustments for decrease (increase) in other current assets 1,623.93
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 17.90
Adjustments for other bank balances 0.00
Adjustments for increase (decrease) in trade payables, current (6,872.82)
Adjustments for increase (decrease) in trade payables, non-current 0.00
Adjustments for increase (decrease) in other current liabilities 2,335.50
Adjustments for increase (decrease) in other non-current liabilities 18.70
Adjustments for depreciation and amortisation expense 936.17
Adjustments for impairment loss reversal of impairment loss recognised in profit or loss 0.00
Adjustments for provisions, current 68.74
Adjustments for provisions, non-current 0.00
Adjustments for other financial liabilities, current 0.00
Adjustments for other financial liabilities, non-current 0.00
Adjustments for unrealised foreign exchange losses gains 0.00
Adjustments for dividend income 0.00
Adjustments for interest income 62.79
Adjustments for share-based payments 0.00
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 0.00
Other adjustments to reconcile profit (loss) 19.39
Other adjustments for non-cash items 1.33
Share of profit and loss from partnership firm or association of persons or limited liability partnerships 0.00
Total adjustments for reconcile profit (loss) 2,932.65
Net cash flows from (used in) operations 1,663.72
Dividends received 0.00
Interest paid 0.00
Interest received 0.00
Income taxes paid (refund) 18.20
Other inflows (outflows) of cash 0.00
Net cash flows from (used in) operating activities 1,645.52
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 (381.35)
Proceeds from sales of investment property 437.99
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 0.00
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 59.85
Income taxes paid (refund) 0.00
Other inflows (outflows) of cash 0.00
Net cash flows from (used in) investing activities 879.19
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 0.00
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 (1,851.87)
Repayments of borrowings 24.40
Payments of lease liabilities 0.00
Dividends paid 0.00
Interest paid 650.23
Income taxes paid (refund) 0.00
Other inflows (outflows) of cash 58.42
Net cash flows from (used in) financing activities (2,468.08)
Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes 56.63
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 56.63
Cash and cash equivalents cash flow statement at beginning of period 463.38
Cash and cash equivalents cash flow statement at end of period 520.01