5444162025-10-012025-12-315444162025-04-012025-12-315444162025-10-012025-12-31in-capmkt:OtherExpenses1Member5444162025-04-012025-12-31in-capmkt:OtherExpenses1Memberiso4217:INRiso4217:INRxbrli:shares544416KRISHIVALNOTLISTEDINE0GGO01015Krishival Foods LtdMain BoardEquity2025-04-012026-03-312026-02-102026-01-30INRLakhsQuarterlyThird quarterSingle segmentDry Fruits2026-02-1016:00:002026-02-1017:00:00Not applicablefalsefalseNot Applicable2025-10-012025-12-31UnauditedStandalone548252000183690005666210004405040000-45387000884800073330001072700066116000488141000784800000784800001902900063300019662000058818000000058818000300058821000222951000102.642.58002.642.581. These standalone 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. <BR> <BR> 2. The above standalone results have been reviewed by Audit Committee and taken on records by Board of Directors at its meeting held on 10th February, 2026. <BR> <BR> 3. Deferred tax asset has been recognised only in respect of employee stock option expense recognised in the current period profit and loss account, as the corresponding tax deduction will be available upon vesting of the options. No deferred tax has been recognised on ESOP costs adjusted through equity relating to prior periods. <BR> <BR> 4. Pursuant to the listing of the Company’s equity shares on the stock exchange during the current financial year, diluted earnings per share (EPS) has been computed in accordance with Ind AS 33 – Earnings per Share, applying the treasury stock method based on the average market price of the equity shares during the relevant periods. <BR> Accordingly, the diluted EPS figures disclosed for earlier quarters of the current financial year have been updated in the current quarter financial results to ensure consistency and comparability in accordance with the applicable accounting standards. The revision pertains only to the presentation of diluted EPS and does not have any impact on the reported profit, total comprehensive income, cash flows, or equity of the Company for any period. <BR> <BR> 5. 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 in the standalone financial results. <BR> <BR> 6. The Company has migrated to the main Board of National Stock Exchange and listed on BSE Limited w.e.f. 20th June, 2025. Accordingly, the Company has prepared these standalone financial results for the Quarter and Nine months ended 31st December, 2025 along with comparative figures for the Quarter and Nine months ended 31st December, 2024. However, Comparative figures for the Quarter and Nine months ended 31st December, 2024 have been worked out by the management of the Company by exercising necessary due diligence to ensure that the standalone financial results reflect true and fair view of Company's affairs and the same has not been subjected to limited review by auditors of the Company. <BR> <BR> 7. Figures for the previous period are regrouped / reclassified wherever necessary, to make them comparable. <BR> <BR> 8. The above results of the Company are available on the Company's website www.krishival.com and also on www.nseindia.com and www.bseindia.com2025-04-012025-12-31UnauditedStandalone141903800052924000147196200011364800000-121255000229490001383200027735000185403000126514400020681800002068180005222900017400052403000015441500000001544150008000154423000222951000106.936.77006.936.77Other Expenses66116000Other Expenses185403000-4000-110001000300030008000