KRYSTAL2024-07-012024-09-30 KRYSTAL2024-07-012024-09-30 KRYSTAL2024-07-012024-09-30in-bse-fin:OneOperatingExpenses01Member KRYSTAL2024-07-012024-09-30in-bse-fin:FourOperatingExpenses01Member KRYSTAL2024-09-30 KRYSTAL2024-07-012024-09-30in-bse-fin:OneReportableSegmentRevenue01Member KRYSTAL2024-07-012024-09-30in-bse-fin:OneReportableSegmentRevenue02Member KRYSTAL2024-07-012024-09-30in-bse-fin:OneReportableSegmentRevenue03Member KRYSTAL2024-07-012024-09-30in-bse-fin:FourReportableSegmentRevenue01Member KRYSTAL2024-07-012024-09-30in-bse-fin:FourReportableSegmentRevenue02Member KRYSTAL2024-07-012024-09-30in-bse-fin:FourReportableSegmentRevenue03Member KRYSTAL2024-07-012024-09-30in-bse-fin:OneReportableSegmentResults01Member KRYSTAL2024-07-012024-09-30in-bse-fin:OneReportableSegmentResults02Member KRYSTAL2024-07-012024-09-30in-bse-fin:OneReportableSegmentResults03Member KRYSTAL2024-07-012024-09-30in-bse-fin:FourReportableSegmentResults01Member KRYSTAL2024-07-012024-09-30in-bse-fin:FourReportableSegmentResults02Member KRYSTAL2024-07-012024-09-30in-bse-fin:FourReportableSegmentResults03Member KRYSTAL2024-07-012024-09-30in-bse-fin:OneReportableSegmentAssets01Member KRYSTAL2024-07-012024-09-30in-bse-fin:OneReportableSegmentAssets02Member KRYSTAL2024-07-012024-09-30in-bse-fin:OneReportableSegmentAssets03Member KRYSTAL2024-07-012024-09-30in-bse-fin:OneReportableSegmentLiabilities01Member KRYSTAL2024-09-30in-bse-fin:OneReportableSegmentLiabilities01Member KRYSTAL2024-07-012024-09-30in-bse-fin:OneReportableSegmentLiabilities02Member KRYSTAL2024-09-30in-bse-fin:OneReportableSegmentLiabilities02Member KRYSTAL2024-07-012024-09-30in-bse-fin:OneReportableSegmentLiabilities03Member KRYSTAL2024-09-30in-bse-fin:OneReportableSegmentLiabilities03Member iso4217:INRxbrli:purexbrli:sharesiso4217:INRxbrli:shares 544149 KRYSTAL NOTLISTED Krystal Integrated Services Limited Equity 2024-04-01 2025-03-31 2024-10-23 2024-10-16 INR Millions Half yearly 15:30:00 16:25:00 2024-10-23 2024-10-23 true Cash Flow Indirect Not applicable Multi segment 2024-07-01 2024-09-30 Unaudited Consolidated 2661565000.00 36557000.00 2698122000.00 184563000.00 0.00 0.00 2227834000.00 22428000.00 21199000.00 79051000.00 2535075000.00 163047000.00 0.00 163047000.00 18809000.00 -6764000.00 12045000.00 0.00 151002000.00 0.00 0.00 0.00 342000.00 151344000.00 -1021000.00 150323000.00 105876000.00 45468000.00 105161000.00 45161000.00 139720000.00 10 10.83 10.83 0.00 0.00 10.83 10.83 Notes to the Consolidated Financial Results for the Quarter ended September 30, 2024 1. 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 SEBl (Listing Obligations and Disclosure Requirements) Regulations, 2015. 2. The above Consolidated financial results for quarter and half year ended September 30,2024 were reviewed by the Audit Committee on October 23, 2024 and taken on record and approved by the Board of Directors at their meeting held on October 23, 2024. The above results have been subjected to a review by the statutory auditors of the Company. The report of the statutory auditors is unqualified. 3. The figures for the quarter ended September 30, 2024 are the balancing figures between the published unaudited figures of half year ended September 30, 2024 and the published unaudited figures of quarter ended June 30, 2024, which were subjected to limited review by predecessor statutory auditors, whose report dated August 12, 2024, expressed an unmodified conclusion on that Statement. 4. The figures for the quarter ended September 30, 2023 are the balancing figures between the audited figures in respect of the half year ended September 30, 2023 and the unpublished unaudited figures of quarter ended June 30, 2023, which were approved by the Board of Directors of the Company in their meeting held on 10 April, 2024. The figures for the half year ended September 30, 2023 were audited by predecessor statutory auditors to meet the requirements of the issue of capital and disclosure requirements (ICDR) in relation to the Initial Public Offering of the company, whose report dated February 15, 2024, expressed an unmodified conclusion on that Statement. 5. The figures for the 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. 6. Based on the Management approach defined under Ind AS 108 - Operating Segments, the Chief Operating Decision Maker evaluates the Group's performance and allocate resources based on an analysis of various performance indicators by business segments. Accordingly information has been presented along these segments. Multi segment 2024-04-01 2024-09-30 Unaudited Consolidated 5233092000.00 85042000.00 5318134000.00 393725000.00 0.00 0.00 4318509000.00 50443000.00 39434000.00 188207000.00 4990318000.00 327816000.00 0.00 327816000.00 25488000.00 -716000.00 24772000.00 0.00 303044000.00 0.00 0.00 0.00 1286000.00 304330000.00 1016000.00 305346000.00 212902000.00 91429000.00 213613000.00 91735000.00 139720000.00 10 21.69 21.69 0.00 0.00 21.69 21.69 Other Expenses 79051000.00 Other Expenses 188207000.00 0.00 835581000.00 0.00 49352000.00 0.00 1074000.00 0.00 0.00 0.00 81550000.00 0.00 0.00 353344000.00 434894000.00 44053000.00 509004000.00 1873958000.00 9659000.00 0.00 2415195000.00 182597000.00 746066000.00 942738000.00 72699000.00 4359295000.00 6176000.00 93349000.00 4468479000.00 0.00 0.00 6342437000.00 139720000.00 3906893000.00 4046613000.00 4046613000.00 34402000.00 0.00 36146000.00 70548000.00 55414000.00 0.00 0.00 0.00 125962000.00 803310000.00 319000000.00 792313000.00 1914623000.00 174293000.00 80946000.00 0.00 0.00 2169862000.00 0.00 0.00 2295824000.00 6342437000.00 7. The Board of Directors in its meeting held on May 27, 2024, recommended dividend of Rs. 1.50 per share (15%) 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. 20957928/-, an amount of Rs. 165/- remains unclaimed by shareholders as of the reporting date. The unclaimed dividend is recognized as a current liability in the finanicial statements above. 8. Details of utilisation of IPO proceeds are tabulated below: A. Repayment and / or prepayment of certain borrowings availed by the Company. Amount As proposed in the Offer Document - 100.000 MILLIONS Utilisation as at the beginning of the Quarter - 100.000 MILLIONS Utilisation during the Quarter - NIL Utilisation as at the End of the Quarter - 100.000 MILLIONS Total Unutilised up to September 30, 2024 - NIL B. Funding working capital requirements Amount As proposed in the Offer Document - 1000.000 MILLIONS Utilisation as at the beginning of the Quarter - 733.690 MILLIONS Utilisation during the Quarter - 221.020 MILLIONS Utilisation as at the End of the Quarter - 954.710 MILLIONS Total Unutilised up to June 30, 2024 - 45.290 MILLIONS C. Funding capital expenditure for purchase of new machinery Amount As proposed in the Offer Document - 100.000 MILLIONS Utilisation as at the beginning of the Quarter - NIL Utilisation during the Quarter - NIL Utilisation as at the End of the Quarter - NIL Total Unutilised up to June 30, 2024 - 100.000 MILLIONS D. General corporate purposes Amount As proposed in the Offer Document - 433.490 MILLIONS Utilisation as at the beginning of the Quarter - NIL Utilisation during the Quarter – 62.67 MILLIONS Utilisation as at the End of the Quarter - 62.67 MILLIONS Total Unutilised up to June 30, 2024 - 371.020 MILLIONS Net IPO proceeds which were unutilised as at September 30, 2024 were temporarily invested in fixed deposits with banks. In 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. Catering Services 153914000.00 Information Technology Enabled Services 40000000.00 Manpower & Related Services 2469291000.00 Catering Services 262841000.00 Information Technology Enabled Services 108666000.00 Manpower & Related Services 4864331000.00 2663205000.00 5235838000.00 1640000.00 2746000.00 2661565000.00 5233092000.00 Catering Services 7339000.00 Information Technology Enabled Services 2400000.00 Manpower & Related Services 153307000.00 Catering Services 8806000.00 Information Technology Enabled Services 6520000.00 Manpower & Related Services 312491000.00 163046000.00 327817000.00 0.00 0.00 0.00 9. Previous period’s / year’s figures have been regrouped/reclassified wherever necessary to confirm to current period’s classification. 10. These financial results are also available on the stock exchange websites www.bseindia.com and www.nseindia.com and on our website www.krystal-group.com. 0.00 163046000.00 327817000.00 Catering Services 0.00 Information Technology Enabled Services 0.00 Manpower & Related Services 0.00 0.00 0.00 0.00 Catering Services 0.00 Information Technology Enabled Services 0.00 Manpower & Related Services 0.00 0.00 0.00 0.00 0.00 -3311000.00 -76587000.00 0.00 0.00 0.00 -189226000.00 0.00 0.00 -431198000.00 0.00 0.00 0.00 0.00 0.00 4511000.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 43432000.00 1286000.00 -651093000.00 -323277000.00 0.00 0.00 0.00 88761000.00 0.00 -412038000.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 114656000.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 -50901000.00 0.00 0.00 0.00 216019000.00 0.00 0.00 31154000.00 0.00 97316000.00 0.00 -253106000.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 5120000.00 0.00 0.00 -25918000.00 20958000.00 47555000.00 0.00 0.00 -37475000.00 -702619000.00 0.00 -702619000.00 885209000.00 182590000.00 -1362000.00 1358000.00 -341000.00 342000.00 0.00 0.00