Integrated Filing — IndAS

General information about company
Scrip Code	000000
NSE Symbol	KRISHIVAL
MSEI Symbol	NOTLISTED
ISIN	INE0GGO01015
Name of company	Krishival Foods Limited
Type of company	SME
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	24-May-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange	16-May-2025
Description of presentation currency	INR (in Actuals)
Reporting Type	Half Yearly
Reporting Quarter	Yearly
Nature of report standalone or consolidated	Standalone
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	Dry fruits
Start date and time of board meeting	24-May-2025   11:00:00
End date and time of board meeting	24-May-2025   18:50:00
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
Whether the company has any related party?	Yes
Whether the company has entered into any Related Party transaction during the selected half year for which it wants to submit disclosure?	Yes
(I) We declare that the acceptance of fixed deposits by the bans/Non-Banking Finance Company are at the terms uniformly applicable/offered to all shareholders/public	NA
(II) We declare that the scheduled commercial bank, as per RBI circular RBI/DBR/2015-16/19 dated March 03, 2016, has allowed additional interest of one per cent per annum, over and above the rate of interest mentioned in the schedule of interest rates on savings or a term deposits of banks staff and their exclusive associations as well as on deposits of Chairman, Chairman & Managing Director, Executive Director or such other Executives appointed for a fixed tenure.	NA
Whether the company is a high value debt listed entity according to regulation 15 (1A)?	No
(a) If answer to above question is Yes, whether complying with proviso to regulation 23 (9), i.e., submitting RPT disclosures on the day of results publication?
(b) If answer to above question is No, please explain the reason for not complying.
Whether the updated Related Party Transactions (RPT) Policy (in compliance with Reg. 23 of SEBI LODR) has been uploaded on the website of the Company?	Yes
Latest Date on which RPT policy is updated	2025-05-24
Indicate Company website link for updated RPT policy of the Company	www.krishival.com
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
The Company has not made any default on the payment of loan.

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-Oct-2024	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	Standalone	Standalone
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	1000706000	1732330000
	Other income	5564000	22271000
	Total income	1006270000	1754601000
2	Expenses
(a)	Cost of materials consumed	730610000	1287874000
(b)	Purchases of stock-in-trade	0	0
(c)	Changes in inventories of finished goods, work-in-progress and stock-in-trade	70689000	23455000
(d)	Employee benefit expense	13202000	25652000
(e)	Finance costs	3793000	8348000
(f)	Depreciation, depletion and amortisation expense	17226000	32268000
(f)	Other Expenses
1	Other Expenses	91919000	186323000
	Total other expenses	91919000	186323000
	Total expenses	927439000	1563920000
3	Total profit before exceptional items and tax	78831000	190681000
4	Exceptional items	0	0
5	Total profit before tax	78831000	190681000
6	Tax expense
7	Current tax	26816000	53174000
8	Deferred tax	-563000	2154000
9	Total tax expenses	26253000	55328000
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	52578000	135353000
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	0	0
16	Total profit (loss) for period	52578000	135353000
17	Other comprehensive income net of taxes	10000	10000
18	Total Comprehensive Income for the period	52588000	135363000
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	222951000	222951000
	Face value of equity share capital	10	10
27	Details of debt securities
22	Reserves excluding revaluation reserve		1131307000
23	Earnings per share
i	Earnings per equity share for continuing operations
	Basic earnings (loss) per share from continuing operations	3.71	6.07
	Diluted earnings (loss) per share from continuing operations	3.71	6.07
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	3.71	6.07
	Diluted earnings (loss) per share from continuing and discontinued operations	3.71	6.07
24	Debt equity ratio
25	Debt service coverage ratio
26	Interest service coverage ratio
27	Disclosure of notes on financial results		1. The above standalone results have been reviewed by Audit Committee and taken on records by Board of Directors at its meeting held on 24th May, 2025. These 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. n n2. Result for the financial year ended 31st March, 2025 are in compliance with Indian Accounting Standards (Ind-AS) notified by the Ministry of Corporate Affairs. Consequently, result for the half year ended 30th September 2024, half year ended 31st March 2024 and previous year ended 31st March 2024 have been restated to comply with Ind-AS to make them comparable. n n3. Based on the management approach as defined in Ind AS 108 - Operating Segments, the Chief Operating Decision Maker (CODM) evaluates the company's performance and allocates resources based on an analysis of various performance indicators of the business segment/s in which the company operates. The Company is primarily engaged in the business of processing of nuts and dry fruits which the management and CODM recognise as the sole business segment. Hence, disclosure of segment-wise information is not required and accordingly not provided. n n4. Transition to Ind-AS: The Company has adopted Ind AS with effect from 1st April 2024 with comparatives being restated. Accordingly the impact of transition has been provided in the Opening Reserves as at 1st April 2023 and all the periods presented have been restated. n n5. Figures for the previous period are regrouped / reclassified wherever necessary, to make them comparable. n n6. The above results of the Company are available on the Company's website www.krishival.com and also on www.nseindia.com. n n7. Consequent to transition into Ind AS, in accordance with the requirements of Para 32 of Ind AS 101 - First time of adoption of Ind AS, the reconciliation of net profit after tax as per previous GAAP and under Ind AS for the half year ended and year ended 31st March, 2024 and Half year ended 30th September, 2024 is given below: n nReconciliation of Profit between Ind-AS and previous Indian GAAP is uploaded in PDF. n nReconciliation of Equity as on 31st March, 2024between Ind-AS and previous Indian GAAP is uploaded in PDF.

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		Standalone
	Assets
1	Non-current assets
	Property, plant and equipment	236851000
	Capital work-in-progress	0
	Investment property	0
	Goodwill	1556000
	Other intangible assets	0
	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	105846000
	Trade receivables, non-current	0
	Loans, non-current	204550000
	Other non-current financial assets	4710000
	Total non-current financial assets	315106000
	Deferred tax assets (net)	0
	Other non-current assets
	Total non-current assets	553513000
2	Current assets
	Inventories	301692000
	Current financial asset
	Current investments	0
	Trade receivables, current	155789000
	Cash and cash equivalents	144316000
	Bank balance other than cash and cash equivalents	0
	Loans, current	500000
	Other current financial assets	15818000
	Total current financial assets	316423000
	Current tax assets (net)	0
	Other current assets	282944000
	Total current assets	901059000
3	Non-current assets classified as held for sale	0
4	Regulatory deferral account debit balances and related deferred tax Assets	0
	Total assets	1454572000
	Equity and liabilities
1	Equity
	Equity attributable to owners of parent
	Equity share capital	222951000
	Other equity	1131307000
	Total equity attributable to owners of parent	1354258000
	Non controlling interest
	Total equity	1354258000
2	Liabilities
	Non-current liabilities
	Non-current financial liabilities
	Borrowings, non-current	51286000
	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	0
	Total non-current financial liabilities	51286000
	Provisions, non-current	1310000
	Deferred tax liabilities (net)	5881000
	Deferred government grants, Non-current	0
	Other non-current liabilities	547000
	Total non-current liabilities	59024000
	Current liabilities
	Current financial liabilities
	Borrowings, current	1043000
	Trade payables, 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	25776000
	Total Trade payable	25776000
	Other current financial liabilities	5908000
	Total current financial liabilities	32727000
	Other current liabilities	2786000
	Provisions, current	157000
	Current tax liabilities (Net)	4461000
	Deferred government grants, Current	0
	Total current liabilities	40131000
3	Liabilities directly associated with assets in disposal group classified as held for sale	1159000
4	Regulatory deferral account credit balances and related deferred tax liability	0
	Total liabilities	100314000
	Total equity and liabilites	1454572000
	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-Oct-2024	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		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
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-Oct-2024	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	Standalone	Standalone
	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	14000	14000
	Total Amount of items that will not be reclassified to profit and loss	14000	14000
2	Income tax relating to items that will not be reclassified to profit or loss	4000	4000
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	10000	10000

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			Standalone
Part I	Blue color marked fields are non-mandatory.
	Statement of cash flows
	Cash flows from used in operating activities
	Profit before tax			190681000
	Adjustments for reconcile profit (loss)
	Adjustments for finance costs			0
	Adjustments for decrease (increase) in inventories			384540000
	Adjustments for decrease (increase) in trade receivables, current			-42472000
	Adjustments for decrease (increase) in trade receivables, non-current			0
	Adjustments for decrease (increase) in other current assets			-96506000
	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			-1119000
	Adjustments for increase (decrease) in trade payables, non-current			0
	Adjustments for increase (decrease) in other current liabilities			3350000
	Adjustments for increase (decrease) in other non-current liabilities			0
	Adjustments for depreciation and amortisation expense			32268000
	Adjustments for impairment loss reversal of impairment loss recognised in profit or loss			0
	Adjustments for provisions, current			322000
	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			2432000
	Adjustments for dividend income			0
	Adjustments for interest income			-1552000
	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)			-971000
	Other adjustments for non-cash items			0
	Share of profit and loss from partnership firm or association of persons or limited liability partnerships			-6000
	Total adjustments for reconcile profit (loss)			283390000
	Net cash flows from (used in) operations			474071000
	Dividends received			0
	Interest paid			8881000
	Interest received			0
	Income taxes paid (refund)			-13651000
	Other inflows (outflows) of cash			-12642000
	Net cash flows from (used in) operating activities			466199000
	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			90000000
	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			51037000
	Proceeds from sales of investment property			0
	Purchase of investment property			0
	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			15000000
	Cash advances and loans made to other parties			202900000
	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			152000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			1241000
	Net cash flows from (used in) investing activities	-357544000
	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			10326000
	Payments of lease liabilities			0
	Dividends paid			4459000
	Interest paid			8530000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			-1260000
	Net cash flows from (used in) financing activities			-24575000
	Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes			84080000
	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			84080000
	Cash and cash equivalents cash flow statement at beginning of period			60239000
	Cash and cash equivalents cash flow statement at end of period			144319000

Signatory Details
Name of signatory	RAHUL SURESH GAWANDE
Designation of person	Company Secretary and Compliance Officer
Place	Mumbai
Date	24-May-2025