Integrated Filing — IndAS

General information about company
Scrip Code	533210
NSE Symbol	KRITINUT
MSEI Symbol	NOTLISTED
ISIN	INE798K01010
Name of company	KRITI NUTRIENTS 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	22-May-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange	19-May-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	Single segment
Description of single segment	Oil Seed Extraction and Refining
Start date and time of board meeting	22-May-2025   13:15:00
End date and time of board meeting	22-May-2025   15:40:00
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	2000531000	7343368000
	Other income	19330000	77638000
	Total income	2019861000	7421006000
2	Expenses
(a)	Cost of materials consumed	1697549000	5998993000
(b)	Purchases of stock-in-trade	77672000	268027000
(c)	Changes in inventories of finished goods, work-in-progress and stock-in-trade	8396000	48969000
(d)	Employee benefit expense	78652000	205180000
(e)	Finance costs	1829000	5728000
(f)	Depreciation, depletion and amortisation expense	13950000	54400000
(f)	Other Expenses
1	other expenses	77392000	341946000
	Total other expenses	77392000	341946000
	Total expenses	1955440000	6923243000
3	Total profit before exceptional items and tax	64421000	497763000
4	Exceptional items	0	0
5	Total profit before tax	64421000	497763000
6	Tax expense
7	Current tax	16234000	127797000
8	Deferred tax	-1306000	-272000
9	Total tax expenses	14928000	127525000
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	49493000	370238000
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	-303000	-303000
16	Total profit (loss) for period	49190000	369935000
17	Other comprehensive income net of taxes	-695000	-1178000
18	Total Comprehensive Income for the period	48495000	368757000
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	50104000	50104000
	Face value of equity share capital	1	1
27	Details of debt securities
22	Reserves excluding revaluation reserve		2068493000
23	Earnings per share
i	Earnings per equity share for continuing operations
	Basic earnings (loss) per share from continuing operations	0.98	7.38
	Diluted earnings (loss) per share from continuing operations	0.98	7.38
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	0.98	7.38
	Diluted earnings (loss) per share from continuing and discontinued operations	0.98	7.38
24	Debt equity ratio
25	Debt service coverage ratio
26	Interest service coverage ratio
27	Disclosure of notes on financial results		Notest n1 The above results have been reviewed by the Audit Committee in its meeting held on 21st May 2025 and taken on record by the Board of Directors in its meeting held on 22nd May 2025ttttttttttt n2 The consolidated financial statements include result of Associate Company viz Kriti Industries (India) Limited ( ref note no 7)ttttttttttt n3 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 thereunderttttttttttt n4 The Company has only one Business Segment to be reported namely Oil Seed Extraction and Refining as per Ind AS 108 Operating Segmentsttttttttt n5 The Board of Directors recommended a dividend of Paisa 30 Per fully paid up Equity share of Rs 1 each of the companyttttttttt n6 The Company had applied for and was allotted on July 27 2024 3092480 Warrants issued by Kriti Industries (India) Limited (KIIL) at a price of Rs 158 50 each each warrant carrying a right to apply and be allotted upon being fully paid up within a period of 18 months from date of allotment one equity share of face value Re 1 of KIIL (including premium of Rs 157 50 each) [Subscription/Allotment money paid - Rs 1225 40 lakhs being 25% of the total warrant price] In February 2025 following early exercise of the option on payment of the balance 75% payable [Rs 1783 125 lakhs] in respect of 1500000 warrants the Company was issued and allotted (on 11th February 2025) 1500000 equity shares of face value of Re 1 of KIIL at Rs 158 50 each ( including premium of Rs 157 50 each) The Company retains the option in respect of the balance 1592480 warrantsttttttttttt n7 The investment of the company in Kriti Industries (India) Limited constitutes 3 32% of its Share Capital The company has concluded that it exercises significant influence over Kriti Industries ( India ) Limited for the reasons that (a) Both the companies are under the management of the same Managing Director (b) Two non independent directors and one independent director of the company aggregating to four directors are directors on the board of Kriti Industries ( India ) Limited which has six directors in all (c ) both Kriti Nutrients Limited and Kriti Industries ( India ) Limited are fellow subsidiaries Therefore in accordance with the principal of substance over legal form Kriti Industries ( India ) Limited has been identified as an Associate and its financial results have been consolidated using the Equity Method to the extent of the share holdingttttttttttt n8 The statutory auditors have expressed an unmodified audit opiniontttttt n9 The figures for quarter ended on 31st March 2025 and 31st March 2024 are balancing figures between the audited figures for year ended on 31st March 2025 and 31st March 2024 and the figure reviewed for nine months ended on 31st December 2024 and 31st December 2023 respectivelyttttttttttt nttttttttttt nttttttttttt nPlace IndorettttttttFor KRITI NUTRIENTS LIMITED tt nDate 22nd May 2025ttttttttttt nttttttttttt nttttttttt(SHIV SINGH MEHTA)tt ntttttttttChairman & Managing DirectortttttttttttDIN 00023523 nt n

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	574718000
	Capital work-in-progress	1611000
	Investment property
	Goodwill	0
	Other intangible assets	1174000
	Intangible assets under development
	Biological assets other than bearer plants
	Investments accounted for using equity method
	Non-current financial assets
	Non-current investments	325572000
	Trade receivables, non-current
	Loans, non-current	143500000
	Other non-current financial assets	379160000
	Total non-current financial assets	848232000
	Deferred tax assets (net)	0
	Other non-current assets	0
	Total non-current assets	1425735000
2	Current assets
	Inventories	387560000
	Current financial asset
	Current investments	120779000
	Trade receivables, current	89787000
	Cash and cash equivalents	17078000
	Bank balance other than cash and cash equivalents	127991000
	Loans, current	100000000
	Other current financial assets	0
	Total current financial assets	455635000
	Current tax assets (net)	0
	Other current assets	109053000
	Total current assets	952248000
3	Non-current assets classified as held for sale	0
4	Regulatory deferral account debit balances and related deferred tax Assets	0
	Total assets	2377983000
	Equity and liabilities
1	Equity
	Equity attributable to owners of parent
	Equity share capital	50104000
	Other equity	2068493000
	Total equity attributable to owners of parent	2118597000
	Non controlling interest
	Total equity	2118597000
2	Liabilities
	Non-current liabilities
	Non-current financial liabilities
	Borrowings, non-current	15546000
	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
	Total non-current financial liabilities	15546000
	Provisions, non-current	4982000
	Deferred tax liabilities (net)	44823000
	Deferred government grants, Non-current	0
	Other non-current liabilities	0
	Total non-current liabilities	65351000
	Current liabilities
	Current financial liabilities
	Borrowings, current	11991000
	Trade payables, current
	(A) Total outstanding dues of micro enterprises and small enterprises	10135000
	(B) Total outstanding dues of creditors other than micro enterprises and small enterprises	41827000
	Total Trade payable	51962000
	Other current financial liabilities	54149000
	Total current financial liabilities	118102000
	Other current liabilities	71397000
	Provisions, current	4034000
	Current tax liabilities (Net)	502000
	Deferred government grants, Current	0
	Total current liabilities	194035000
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	259386000
	Total equity and liabilites	2377983000
	Disclosure of notes on assets and liabilities

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)
	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
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
	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	1159000	1178000
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	-464000	0
5	Total Other comprehensive income	-695000	-1178000

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			497763000
	Adjustments for reconcile profit (loss)
	Adjustments for finance costs			5728000
	Adjustments for decrease (increase) in inventories			91338000
	Adjustments for decrease (increase) in trade receivables, current			114095000
	Adjustments for decrease (increase) in trade receivables, non-current			0
	Adjustments for decrease (increase) in other current assets			-39408000
	Adjustments for decrease (increase) in other non-current assets			0
	Adjustments for other financial assets, non-current			0
	Adjustments for other financial assets, current			-257740000
	Adjustments for other bank balances			0
	Adjustments for increase (decrease) in trade payables, current			3213000
	Adjustments for increase (decrease) in trade payables, non-current			0
	Adjustments for increase (decrease) in other current liabilities			14664000
	Adjustments for increase (decrease) in other non-current liabilities			0
	Adjustments for depreciation and amortisation expense			54400000
	Adjustments for impairment loss reversal of impairment loss recognised in profit or loss			0
	Adjustments for provisions, current			3911000
	Adjustments for provisions, non-current			0
	Adjustments for other financial liabilities, current			6004000
	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			53058000
	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			0
	Share of profit and loss from partnership firm or association of persons or limited liability partnerships			0
	Total adjustments for reconcile profit (loss)			-56853000
	Net cash flows from (used in) operations			440910000
	Dividends received			0
	Interest paid			0
	Interest received			0
	Income taxes paid (refund)			114481000
	Other inflows (outflows) of cash			-6850000
	Net cash flows from (used in) operating activities			319579000
	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			3107000
	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			46102000
	Proceeds from sales of investment property			0
	Purchase of investment property			0
	Proceeds from sales of intangible assets			0
	Purchase of intangible assets			380000
	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			0
	Cash receipts from repayment of advances and loans made to other parties			20000000
	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			53058000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			-312106000
	Net cash flows from (used in) investing activities	-288637000
	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			0
	Repayments of borrowings			88008000
	Payments of lease liabilities			0
	Dividends paid			14950000
	Interest paid			3535000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) financing activities			-106493000
	Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes			-75551000
	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			-75551000
	Cash and cash equivalents cash flow statement at beginning of period			92629000
	Cash and cash equivalents cash flow statement at end of period			17078000