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-Apr-2024
Date of end of financial year	31-Mar-2025
Date of board meeting when results were approved	30-Apr-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange	23-Apr-2025
Description of presentation currency	INR (in Actuals)
Reporting Type	Quarterly
Reporting Quarter	Fourth quarter
Nature of report standalone or consolidated	Consolidated
Whether results are audited or unaudited for the quarter ended	Audited
Whether results are audited or unaudited for the Year to date for current period ended/year ended	Audited
Segment Reporting	Multi segment
Description of single segment
Start date and time of board meeting	30-Apr-2025   15:28:00
End date and time of board meeting	30-Apr-2025   16:58:00
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
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-Jan-2025	01-Apr-2024
B	Date of end of reporting period	31-Mar-2025	31-Mar-2025
C	Whether results are audited or unaudited	Audited	Audited
D	Nature of report standalone or consolidated	Consolidated	Consolidated
Part I	Blue color marked fields are non-mandatory. For Consolidated Results, if the company has no figures for 3 months / 6 months ended, in such case zero shall be inserted in the said column.
1	Income
	Revenue from operations	4131020000	12127840000
	Other income	41520000	164920000
	Total income	4172540000	12292760000
2	Expenses
(a)	Cost of materials consumed	697970000	1357400000
(b)	Purchases of stock-in-trade	0	0
(c)	Changes in inventories of finished goods, work-in-progress and stock-in-trade	0	0
(d)	Employee benefit expense	2914440000	9512910000
(e)	Finance costs	27840000	100380000
(f)	Depreciation, depletion and amortisation expense	24480000	86350000
(f)	Other Expenses
1	Other Expenses	251090000	480410000
	Total other expenses	251090000	480410000
	Total expenses	3915820000	11537450000
3	Total profit before exceptional items and tax	256720000	755310000
4	Exceptional items	0	0
5	Total profit before tax	256720000	755310000
6	Tax expense
7	Current tax	87010000	132090000
8	Deferred tax	570000	-90000
9	Total tax expenses	87580000	132000000
10	Net movement in regulatory deferral account balances related to profit or loss and the related deferred tax movement	0	0
11	Net Profit Loss for the period from continuing operations	169140000	623310000
12	Profit (loss) from discontinued operations before tax	0	0
13	Tax expense of discontinued operations	0	0
14	Net profit (loss) from discontinued operation after tax	0	0
15	Share of profit (loss) of associates and joint ventures accounted for using equity method	190000	1840000
16	Total profit (loss) for period	169330000	625150000
17	Other comprehensive income net of taxes	2430000	1770000
18	Total Comprehensive Income for the period	171760000	626920000
19	Total profit or loss, attributable to
	Profit or loss, attributable to owners of parent	118460000	437340000
	Total profit or loss, attributable to non-controlling interests	50870000	50870000
20	Total Comprehensive income for the period attributable to
	Comprehensive income for the period attributable to owners of parent	120160000	438580000
	Total comprehensive income for the period attributable to owners of parent non-controlling interests	51600000	188350000
21	Details of equity share capital
	Paid-up equity share capital	139720000	139720000
	Face value of equity share capital	10	10
27	Details of debt securities
22	Reserves excluding revaluation reserve		4232370000
23	Earnings per share
i	Earnings per equity share for continuing operations
	Basic earnings (loss) per share from continuing operations	12.12	44.61
	Diluted earnings (loss) per share from continuing operations	12.12	44.61
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	12.12	44.61
	Diluted earnings (loss) per share from continuing and discontinued operations	12.12	44.61
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		Notes to the Consolidated Financial Results for the Quarter ended March 31 2025. n1. 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 SEBI Listing Obligations and Disclosure Requirements Regulations 2015. The above Consolidated results are consolidation of three wholly owned Subsidiary companies Flame Facilities Services Private Limited Krystal Gourmet Private Limited Taskmatser Private Limited and one Joint Venture Krystal Aquachem JV. n2. The above Consolidated financial results for quarter and year ended March 31 2025 were reviewed by the Audit Committee on April 30 2025 and taken on record and approved by the Board of Directors at their meeting held on April 30 2025. The above results have been subjected to audit by the statutory auditors of the Company. The report of the statutory auditors is unqualified. n3. The figures for the quarter ended March 31 2025 are the balancing figures between the Audited figures of year ended March 31 2025 and the published unaudited figures of quarter and nine months ended December 31 2024 whose report dated January 20 2025 expressed an unmodified conclusion on that Statement. n4. The figures for the quarter and year ended 31 March 2024 have been extracted from general purpose financial statements of the Company for the year ended 31st March 2024 which were audited by the predecessor statutory auditors of the Company whose report dated May 27 2024 expressed an unmodified opinion on that Statement. n5. Based on the Management approach defined under Ind AS 108 Operating Segments the Chief Operating Decision Maker evaluates the Groups performance and allocate resources based on an analysis of various performance indicators by business segments. Accordingly information has been presented along these segments. n6. The Board of Directors in its meeting held on May 27 2024 recommended dividend of Rs. 1.50 per share 15 percent of the Face Value of Rs.10 each for the Financial year ending March 31 2024 which was approved by shareholders in AGM dated September 16 2024. Out of the total dividend payable amounting to Rs. 19179266 net of TDS on Dividend an amount of Rs. 74154.50 remains unclaimed by shareholders as of the reporting date. The unclaimed dividend is recognized as a current liability in the financial statements above.

Remarks
Debt equity ratio
Debt service coverage ratio
Interest service coverage ratio

Statement of Asset and Liabilities
Particulars		Year ended (dd-mm-yyyy)
Date of start of reporting period		01-Apr-2024
Date of end of reporting period		31-Mar-2025
Whether results are audited or unaudited		Audited
Nature of report standalone or consolidated		Consolidated
	Assets
1	Non-current assets
	Property, plant and equipment	943980000
	Capital work-in-progress	0
	Investment property	67120000
	Goodwill	0
	Other intangible assets	850000
	Intangible assets under development	0
	Biological assets other than bearer plants	0
	Investments accounted for using equity method	0
	Non-current financial assets
	Non-current investments	91740000
	Trade receivables, non-current	0
	Loans, non-current	0
	Other non-current financial assets	279110000
	Total non-current financial assets	370850000
	Deferred tax assets (net)	43340000
	Other non-current assets	341110000
	Total non-current assets	1767250000
2	Current assets
	Inventories	10700000
	Current financial asset
	Current investments	0
	Trade receivables, current	3633570000
	Cash and cash equivalents	183900000
	Bank balance other than cash and cash equivalents	559390000
	Loans, current	1091460000
	Other current financial assets	69780000
	Total current financial assets	5538100000
	Current tax assets (net)	118060000
	Other current assets	172550000
	Total current assets	5839410000
3	Non-current assets classified as held for sale	0
4	Regulatory deferral account debit balances and related deferred tax Assets	0
	Total assets	7606660000
	Equity and liabilities
1	Equity
	Equity attributable to owners of parent
	Equity share capital	139720000
	Other equity	4232370000
	Total equity attributable to owners of parent	4372090000
	Non controlling interest	0
	Total equity	4372090000
2	Liabilities
	Non-current liabilities
	Non-current financial liabilities
	Borrowings, non-current	44100000
	Trade payables, non-current
	(A) Total outstanding dues of micro enterprises and small enterprises	0
	(B) Total outstanding dues of creditors other than micro enterprises and small enterprises	0
	Total Trade payable	0
	Other non-current financial liabilities	48850000
	Total non-current financial liabilities	92950000
	Provisions, non-current	9770000
	Deferred tax liabilities (net)	0
	Deferred government grants, Non-current	0
	Other non-current liabilities	0
	Total non-current liabilities	102720000
	Current liabilities
	Current financial liabilities
	Borrowings, current	795590000
	Trade payables, current
	(A) Total outstanding dues of micro enterprises and small enterprises	35460000
	(B) Total outstanding dues of creditors other than micro enterprises and small enterprises	478880000
	Total Trade payable	514340000
	Other current financial liabilities	1288040000
	Total current financial liabilities	2597970000
	Other current liabilities	384980000
	Provisions, current	148900000
	Current tax liabilities (Net)	0
	Deferred government grants, Current	0
	Total current liabilities	3131850000
3	Liabilities directly associated with assets in disposal group classified as held for sale	0
4	Regulatory deferral account credit balances and related deferred tax liability	0
	Total liabilities	3234570000
	Total equity and liabilites	7606660000
	Disclosure of notes on assets and liabilities	Textual Information(1)

Text Block

Textual Information(1)

7. The Board of Directors of the company has recommended a Final dividend of Rs. 1.50 per equity shares i.e 15 percent of the Face Value of Rs.10 each for the financial year ended March 31st 2025 subject to the approval of the members at the ensuing Annual General Meeting. n8. Details of utilisation of IPO proceeds are tabulated belowttttt nObject 1 Repayment and or prepayment of certain borrowings availed by the Company. nAmount Proposed 100.00 millions Utilisation as at the beginning of the Quarter 100.00 millions Balance Unutilised at the end of the Quarter NIL. nObject 2 Funding working capital requirements. nAmount Proposed 1000.00 millions Utilisation as at the beginning of the Quarter 967.30 millions Utilisation during the Quarter 32.70 millions Total Utilisation at the end of Qaurter 1000.00 millions Balance Unutilised at the end of the Quarter NIL. nObject 3 Funding capital expenditure for purchase of new machinery. nAmount Proposed 100.00 millions Utilisation as at the beginning of the Quarter NIL Utilisation during the Quarter 13.72 millions Total Utilisation at the end of Quarter 13.72 millions Balance Unutilised at the end of the Quarter 86.28 millions. nObject 4 General Corporate Purpose. nAmount Proposed 433.69 millions Utilisation as at the beginning of the Quarter 109.22 millions Utilisation during the Quarter 168.25 millions Total Utilisation at the end of Qaurter 277.47 millions Balance Unutilised at the end of the Quarter 156.22 millions. nTotal Net IPO proceeds which were unutilised at the end of Quarter 242.50 millions. nNet IPO proceeds which were unutilised as at March 31 2025 were temporarily invested in fixed deposits with banks. nIn this regard the unutilised IPO fund balance has been carried forward for utilization in accordance with applicable laws as determined by the Board of Directors.

Format for Reporting Segmenet wise Revenue, Results and Capital Employed along with the company results
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-Jan-2025	01-Apr-2024
Date of end of reporting period		31-Mar-2025	31-Mar-2025
Whether accounts are audited or unaudited		Audited	Audited
Nature of report standalone or consolidated		Consolidated	Consolidated
1	Segment Revenue (Income)
	(net sale/income from each segment should be disclosed)
1	Manpower & Related Services	3274060000	10681920000
2	Information Technology Enabled Services	521300000	723260000
3	Catering and Related services	336870000	735570000
	Total Segment Revenue	4132230000	12140750000
	Less: Inter segment revenue	1210000	1210000
	Revenue from operations	4131020000	12127840000
2	Segment Result
	Profit (+) / Loss (-) before tax and interest from each segment
1	Manpower & Related Services	212380000	684760000
2	Information Technology Enabled Services	31280000	43400000
3	Catering and Related services	13060000	27170000
	Total Profit before tax	256720000	755330000
	i. Finance cost	0	0
	ii. Other Unallocable Expenditure net off Unallocable income	0	0
	Profit before tax	256720000	755330000
3	(Segment Asset - Segment Liabilities)
	Segment Asset
1	Manpower & Related Services	0	0
2	Information Technology Enabled Services	0	0
3	Catering and Related services	0	0
	Total Segment Asset	0	0
	Un-allocable Assets	0	0
	Net Segment Asset	0	0
4	Segment Liabilities
	Segment Liabilities
1	Manpower & Related Services	0	0
2	Information Technology Enabled Services	0	0
3	Catering and Related services	0	0
	Total Segment Liabilities	0	0
	Un-allocable Liabilities	0	0
	Net Segment Liabilities	0	0
	Disclosure of notes on segments	Textual Information(2)

Text Block
Textual Information(2)	9. Previous periods years figures have been regrouped reclassified wherever necessary to confirm to current periods classification. n10. These financial results are also available on the stock exchange websites www.bseindia.com and www.nseindia.com and on our official website.

Other Comprehensive Income
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-Jan-2025	01-Apr-2024
B	Date of end of reporting period	31-Mar-2025	31-Mar-2025
C	Whether results are audited or unaudited	Audited	Audited
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 losses on defined benefit plans	3250000	2370000
	Total Amount of items that will not be reclassified to profit and loss	3250000	2370000
2	Income tax relating to items that will not be reclassified to profit or loss	820000	600000
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	2430000	1770000

Cash flow statement, indirect
Particulars				Year ended (dd-mm-yyyy)
A	Date of start of reporting period			2024-04-01
B	Date of end of reporting period			2025-03-31
C	Whether results are audited or unaudited			Audited
D	Nature of report standalone or consolidated			Consolidated
Part I	Blue color marked fields are non-mandatory.
	Statement of cash flows
	Cash flows from used in operating activities
	Profit before tax			755310000
	Adjustments for reconcile profit (loss)
	Adjustments for finance costs			0
	Adjustments for decrease (increase) in inventories			-4350000
	Adjustments for decrease (increase) in trade receivables, current			-1312050000
	Adjustments for decrease (increase) in trade receivables, non-current			0
	Adjustments for decrease (increase) in other current assets			-229790000
	Adjustments for decrease (increase) in other non-current assets			0
	Adjustments for other financial assets, non-current			0
	Adjustments for other financial assets, current			0
	Adjustments for other bank balances			0
	Adjustments for increase (decrease) in trade payables, current			467690000
	Adjustments for increase (decrease) in trade payables, non-current			0
	Adjustments for increase (decrease) in other current liabilities			0
	Adjustments for increase (decrease) in other non-current liabilities			0
	Adjustments for depreciation and amortisation expense			86350000
	Adjustments for impairment loss reversal of impairment loss recognised in profit or loss			0
	Adjustments for provisions, current			0
	Adjustments for provisions, non-current			0
	Adjustments for other financial liabilities, current			0
	Adjustments for other financial liabilities, non-current			0
	Adjustments for unrealised foreign exchange losses gains			0
	Adjustments for dividend income			0
	Adjustments for interest income			0
	Adjustments for share-based payments			0
	Adjustments for fair value losses (gains)			0
	Adjustments for undistributed profits of associates			0
	Other adjustments for which cash effects are investing or financing cash flow			0
	Other adjustments to reconcile profit (loss)			0
	Other adjustments for non-cash items			360000
	Share of profit and loss from partnership firm or association of persons or limited liability partnerships			1840000
	Total adjustments for reconcile profit (loss)			-989950000
	Net cash flows from (used in) operations			-234640000
	Dividends received			0
	Interest paid			-100380000
	Interest received			-53630000
	Income taxes paid (refund)			136600000
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) operating activities			-324490000
	Cash flows from used in investing activities
	Cash flows from losing control of subsidiaries or other businesses			0
	Cash flows used in obtaining control of subsidiaries or other businesses			0
	Other cash receipts from sales of equity or debt instruments of other entities			0
	Other cash payments to acquire equity or debt instruments of other entities			0
	Other cash receipts from sales of interests in joint ventures			0
	Other cash payments to acquire interests in joint ventures			0
	Cash receipts from share of profits of partnership firm or association of persons or limited liability partnerships			0
	Cash payment for investment in partnership firm or association of persons or limited liability partnerships			0
	Proceeds from sales of property, plant and equipment			0
	Purchase of property, plant and equipment			314990000
	Proceeds from sales of investment property			0
	Purchase of investment property			61100000
	Proceeds from sales of intangible assets			0
	Purchase of intangible assets			0
	Proceeds from sales of intangible assets under development			0
	Purchase of intangible assets under development			0
	Proceeds from sales of goodwill			0
	Purchase of goodwill			0
	Proceeds from biological assets other than bearer plants			0
	Purchase of biological assets other than bearer plants			0
	Proceeds from government grants			0
	Proceeds from sales of other long-term assets			0
	Purchase of other long-term assets			0
	Cash advances and loans made to other parties			364740000
	Cash receipts from repayment of advances and loans made to other parties			0
	Cash payments for future contracts, forward contracts, option contracts and swap contracts			0
	Cash receipts from future contracts, forward contracts, option contracts and swap contracts			0
	Dividends received			0
	Interest received			53630000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			347430000
	Net cash flows from (used in) investing activities	-339770000
	Cash flows from used in financing activities
	Proceeds from changes in ownership interests in subsidiaries			0
	Payments from changes in ownership interests in subsidiaries			0
	Proceeds from issuing shares			0
	Proceeds from issuing other equity instruments			0
	Payments to acquire or redeem entity's shares			0
	Payments of other equity instruments			0
	Proceeds from exercise of stock options			0
	Proceeds from issuing debentures notes bonds etc			0
	Proceeds from borrowings			31200000
	Repayments of borrowings			24110000
	Payments of lease liabilities			-70510000
	Dividends paid			20960000
	Interest paid			93690000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) financing activities			-37050000
	Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes			-701310000
	Effect of exchange rate changes on cash and cash equivalents
	Effect of exchange rate changes on cash and cash equivalents			0
	Net increase (decrease) in cash and cash equivalents			-701310000
	Cash and cash equivalents cash flow statement at beginning of period			885210000
	Cash and cash equivalents cash flow statement at end of period			183900000