Integrated Filing — IndAS

General information about company
Scrip Code	000000
NSE Symbol	KRISHIVAL
MSEI Symbol	NA
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	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	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

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	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	1284435000	2022324000
	Other income	24099000	40727000
	Total income	1308534000	2063051000
2	Expenses
(a)	Cost of materials consumed	828939000	1390080000
(b)	Purchases of stock-in-trade	0	0
(c)	Changes in inventories of finished goods, work-in-progress and stock-in-trade	72321000	23898000
(d)	Employee benefit expense	49849000	62737000
(e)	Finance costs	6932000	11572000
(f)	Depreciation, depletion and amortisation expense	28358000	43520000
(f)	Other Expenses
1	Other Expenses	236986000	334007000
	Total other expenses	236986000	334007000
	Total expenses	1223385000	1865814000
3	Total profit before exceptional items and tax	85149000	197237000
4	Exceptional items	0	0
5	Total profit before tax	85149000	197237000
6	Tax expense
7	Current tax	29997000	56472000
8	Deferred tax	2608000	5310000
9	Total tax expenses	32605000	61782000
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	52544000	135455000
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	52544000	135455000
17	Other comprehensive income net of taxes	10000	10000
18	Total Comprehensive Income for the period	52554000	135465000
19	Total profit or loss, attributable to
	Profit or loss, attributable to owners of parent	52535000	135428000
	Total profit or loss, attributable to non-controlling interests	10000	10000
20	Total Comprehensive income for the period attributable to
	Comprehensive income for the period attributable to owners of parent	10000	10000
	Total comprehensive income for the period attributable to owners of parent non-controlling interests	0	0
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		1128015000
23	Earnings per share
i	Earnings per equity share for continuing operations
	Basic earnings (loss) per share from continuing operations	2.36	6.08
	Diluted earnings (loss) per share from continuing operations	2.36	6.08
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	2.36	6.08
	Diluted earnings (loss) per share from continuing and discontinued operations	2.36	6.08
24	Debt equity ratio
25	Debt service coverage ratio
26	Interest service coverage ratio
27	Disclosure of notes on financial results		1. The above consolidated financial results have been reviewed by Audit Committee and taken on records by Board of Directors at its meeting held on May 24th 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 Group is primarily engaged in the business of processing of Nuts and dry fruits and manufacturing of Ice Cream which the management and CODM recognise as the two business segments. n n4. Figures for the previous period are regrouped / reclassified wherever necessary, to make them comparable. n n5. The above results of the Company are available on the Company's website www.krishival.com and also on www.nseindia.com. n n6. 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 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 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		Consolidated
	Assets
1	Non-current assets
	Property, plant and equipment	333439000
	Capital work-in-progress	22212000
	Investment property	0
	Goodwill	0
	Other intangible assets	9811000
	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	5846000
	Trade receivables, non-current	0
	Loans, non-current	280140000
	Other non-current financial assets	4710000
	Total non-current financial assets	290696000
	Deferred tax assets (net)
	Other non-current assets
	Total non-current assets	656158000
2	Current assets
	Inventories	372393000
	Current financial asset
	Current investments	0
	Trade receivables, current	225688000
	Cash and cash equivalents	146522000
	Bank balance other than cash and cash equivalents	0
	Loans, current	500000
	Other current financial assets	19943000
	Total current financial assets	392653000
	Current tax assets (net)	0
	Other current assets	306370000
	Total current assets	1071416000
3	Non-current assets classified as held for sale
4	Regulatory deferral account debit balances and related deferred tax Assets
	Total assets	1727574000
	Equity and liabilities
1	Equity
	Equity attributable to owners of parent
	Equity share capital	222951000
	Other equity	1128015000
	Total equity attributable to owners of parent	1350966000
	Non controlling interest	65900000
	Total equity	1416866000
2	Liabilities
	Non-current liabilities
	Non-current financial liabilities
	Borrowings, non-current	106927000
	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 non-current financial liabilities	106927000
	Provisions, non-current	1310000
	Deferred tax liabilities (net)	8450000
	Deferred government grants, Non-current
	Other non-current liabilities	547000
	Total non-current liabilities	117234000
	Current liabilities
	Current financial liabilities
	Borrowings, current	19089000
	Trade payables, current
	(A) Total outstanding dues of micro enterprises and small enterprises	42689000
	(B) Total outstanding dues of creditors other than micro enterprises and small enterprises	30984000
	Total Trade payable	73673000
	Other current financial liabilities	65559000
	Total current financial liabilities	158321000
	Other current liabilities	28278000
	Provisions, current	2453000
	Current tax liabilities (Net)	4422000
	Deferred government grants, Current
	Total current liabilities	193474000
3	Liabilities directly associated with assets in disposal group classified as held for sale
4	Regulatory deferral account credit balances and related deferred tax liability
	Total liabilities	310708000
	Total equity and liabilites	1727574000
	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		Consolidated	Consolidated
1	Segment Revenue (Income)
	(net sale/income from each segment should be disclosed)
1	Nuts and Dry Fruits	997684000	1729993000
2	Ice Creams	286751000	292331000
	Total Segment Revenue	1284435000	2022324000
	Less: Inter segment revenue
	Revenue from operations	1284435000	2022324000
2	Segment Result
	Profit (+) / Loss (-) before tax and interest from each segment
1	Nuts and Dry Fruits	82781000	199089000
2	Ice Creams	9491000	9721000
	Total Profit before tax	92272000	208810000
	i. Finance cost	7121000	7121000
	ii. Other Unallocable Expenditure net off Unallocable income	0	0
	Profit before tax	85151000	197238000
3	(Segment Asset - Segment Liabilities)
	Segment Asset
1	Nuts and Dry Fruits	1181576000	1181576000
2	Ice Creams	545998000	545998000
	Total Segment Asset	1727574000	1727574000
	Un-allocable Assets	0	0
	Net Segment Asset	1727574000	1727574000
4	Segment Liabilities
	Segment Liabilities
1	Nuts and Dry Fruits	138739000	138739000
2	Ice Creams	207198000	207198000
	Total Segment Liabilities	345937000	345937000
	Un-allocable Liabilities	0	0
	Net Segment Liabilities	345937000	345937000
	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	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 and 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	0	0
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			Consolidated
Part I	Blue color marked fields are non-mandatory.
	Statement of cash flows
	Cash flows from used in operating activities
	Profit before tax			197237000
	Adjustments for reconcile profit (loss)
	Adjustments for finance costs			0
	Adjustments for decrease (increase) in inventories			338858000
	Adjustments for decrease (increase) in trade receivables, current			-76043000
	Adjustments for decrease (increase) in trade receivables, non-current			0
	Adjustments for decrease (increase) in other current assets			0
	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			75827000
	Adjustments for increase (decrease) in trade payables, non-current			0
	Adjustments for increase (decrease) in other current liabilities			4596000
	Adjustments for increase (decrease) in other non-current liabilities			0
	Adjustments for depreciation and amortisation expense			43789000
	Adjustments for impairment loss reversal of impairment loss recognised in profit or loss			0
	Adjustments for provisions, current			0
	Adjustments for provisions, non-current			322000
	Adjustments for other financial liabilities, current			0
	Adjustments for other financial liabilities, non-current			-99150000
	Adjustments for unrealised foreign exchange losses gains			0
	Adjustments for dividend income			0
	Adjustments for interest income			-18960000
	Adjustments for share-based payments			0
	Adjustments for fair value losses (gains)			2430000
	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			-971000
	Share of profit and loss from partnership firm or association of persons or limited liability partnerships			-6000
	Total adjustments for reconcile profit (loss)			308612000
	Net cash flows from (used in) operations			505849000
	Dividends received			0
	Interest paid			12357000
	Interest received			0
	Income taxes paid (refund)			16446000
	Other inflows (outflows) of cash			-13206000
	Net cash flows from (used in) operating activities			463840000
	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			131592000
	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			159647000
	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			18731000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			1241000
	Net cash flows from (used in) investing activities	-286267000
	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			70000000
	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			25109000
	Repayments of borrowings			169179000
	Payments of lease liabilities			0
	Dividends paid			4459000
	Interest paid			13178000
	Income taxes paid (refund)			1260000
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) financing activities			-92967000
	Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes			84606000
	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			84606000
	Cash and cash equivalents cash flow statement at beginning of period			61916000
	Cash and cash equivalents cash flow statement at end of period			146522000