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unitRef="INRPerShare">2.29</in-capmkt:DilutedEarningsLossPerShareFromContinuingOperations><in-capmkt:BasicEarningsLossPerShareFromDiscontinuedOperations contextRef="OneD" decimals="INF" unitRef="INRPerShare">0</in-capmkt:BasicEarningsLossPerShareFromDiscontinuedOperations><in-capmkt:DilutedEarningsLossPerShareFromDiscontinuedOperations contextRef="OneD" decimals="INF" unitRef="INRPerShare">0</in-capmkt:DilutedEarningsLossPerShareFromDiscontinuedOperations><in-capmkt:BasicEarningsLossPerShareFromContinuingAndDiscontinuedOperations contextRef="OneD" decimals="INF" unitRef="INRPerShare">2.4</in-capmkt:BasicEarningsLossPerShareFromContinuingAndDiscontinuedOperations><in-capmkt:DilutedEarningsLossPerShareFromContinuingAndDiscontinuedOperations contextRef="OneD" decimals="INF" unitRef="INRPerShare">2.29</in-capmkt:DilutedEarningsLossPerShareFromContinuingAndDiscontinuedOperations><in-capmkt:DisclosureOfNotesOnFinancialResultsExplanatoryTextBlock contextRef="OneD">1	These consolidated 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.						 &lt;br /&gt; 
2	The above consolidated results have been reviewed by Audit Committee and taken on records by Board of Directors at its meeting held on 11th August, 2026.						 &lt;br /&gt; 
3	"During the year ended March 31, 2026, the Company allotted 33,33,160 equity shares on a rights basis at Rs. 300 per share (Rs. 10 face value and Rs. 290 securities premium). Out of the total issue price, Rs. 105 per share was called up (Rs. 3.50 towards face value and Rs. 101.50 towards securities premium), and the balance amount of Rs. 195 per share remained uncalled as at the reporting date. &lt;br /&gt; 
Subsequent to the reporting date, on August 05, 2026, the Rights Issue Committee, upon receipt of the First and Final Call Money, approved the conversion of 27,72,120 Partly Paid-up Rights Equity Shares into Fully Paid-up Equity Shares. The remaining 5,61,040 Partly Paid-up Rights Equity Shares continue to remain outstanding."						 &lt;br /&gt; 
4	Based on the management approach as defined in Ind AS 108 - Operating Segments, the Chief Operating Decision Maker (CODM) evaluates the group's performance and allocates resources based on an analysis of various performance indicators of the business segment/s in which the group 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. 						 &lt;br /&gt; 
5	The Company has migrated to the main Board of National Stock Exchange and listed on Bombay Stock Exchange w.e.f. 20th June, 2025. Accordingly, the Company has prepared these consolidated financial results for the Quarter ended  30th June 2026 along with comparative figures for the Quarter ended 30th June 2025 and Quarter and year ended 31st March , 2026.						 &lt;br /&gt; 
6	"During the year ended March 31, 2026, the Company issued partly paid equity shares under a rights issue and also granted ESOPs. EPS has been computed in accordance with Ind AS 33, considering -  &lt;br /&gt; 
(i) proportionate inclusion of partly paid shares and bonus element adjustments, and  &lt;br /&gt; 
(ii) the impact of ESOPs using the treasury stock method.  &lt;br /&gt; 
Accordingly, EPS for earlier periods has been restated for comparability. This revision does not impact profit, total comprehensive income, cash flows, or equity."						 &lt;br /&gt; 
7	Figures for the previous period are regrouped / reclassified wherever necessary, to make them comparable. 						 &lt;br /&gt; 
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.com				 &lt;br /&gt; 
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