KRISHIVAL FOODS LIMITED — Financial year ended 31 March 2026
| Particulars | 31-03-2026 (Audited) | 31 March 2025 (Audited) |
|---|---|---|
| ASSETS | ||
| (1) Non-current assets | ||
| (a) Property, Plant and Equipment | 5,252.36 | 3,334.39 |
| (b) Intangible Assets | 75.27 | 82.55 |
| (c) Right of Use Assets | 171.87 | 15.56 |
| (d) Capital work in progress | 1,055.18 | 222.12 |
| (e) Financial Assets | ||
| (i) Investments | 58.46 | 58.46 |
| (ii) Loans | 1,991.24 | 2,801.40 |
| (iii) Other financial assets | 46.48 | 47.10 |
| Deferred tax assets, net | 34.39 | – |
| Other non current assets | 11.60 | – |
| Total Non-current Assets | 8,696.84 | 6,561.57 |
| Current assets | ||
| (a) Inventories | 2,590.04 | 3,723.93 |
| (b) Financial Assets | ||
| (i) Trade receivables | 4,900.29 | 2,256.88 |
| (ii) Cash and cash equivalents | 2,831.16 | 1,465.22 |
| (iii) Loans | 17.07 | 5.00 |
| (iii) Other financial assets | 422.45 | 199.43 |
| (c) Current Tax Assets, net | 75.04 | – |
| (d) Other current assets | 5,484.68 | 3,063.70 |
| Total Current Assets | 16,320.72 | 10,714.16 |
| Total Assets | 25,017.57 | 17,275.74 |
| II. EQUITY and LIABILITIES | ||
| (a) Equity Share Capital | 2,346.16 | 2,229.51 |
| (b) Other Equity | 16,913.50 | 11,280.15 |
| Non-Controlling Interest | 730.88 | 659.00 |
| Total Equity | 19,990.54 | 14,168.67 |
| (1) Non-current liabilities | ||
| (a) Financial Liabilities | ||
| (i) Borrowings | 1,815.67 | 1,069.27 |
| (ii) Lease liabilities | – | 5.47 |
| (b) Provisions | 21.55 | 13.10 |
| (c) Deferred tax liabilities net | 42.78 | 84.50 |
| Total Non-current liabilities | 1,880.00 | 1,172.35 |
| Current liabilities | ||
| (a) Financial Liabilities | ||
| (i) Borrowings | 1,799.79 | 190.89 |
| (ii) Lease liabilities | – | 11.58 |
| (iii) Trade Payables | – | – |
| a) Total outstanding dues of creditors of Micro and Small Enterprises | 101.74 | 426.89 |
| b) Total outstanding dues of other than Micro and Small Enterprises | 641.38 | 309.84 |
| (iv) Other financial liabilities | 205.72 | 655.59 |
| (d) Other current liabilities | 346.71 | 271.17 |
| (e) Provisions | 51.69 | 24.53 |
| (f) Current Tax Liabilities, net | – | 44.22 |
| Total Current liabilities | 3,147.03 | 1,934.72 |
| Total liabilities | 5,027.03 | 3,107.06 |
| Total Equity and Liabilities | 25,017.57 | 17,275.73 |
| Sr No | Particulars | Quarter Ended 31-03-2026 (Audited) | Quarter Ended 31-12-2025 (Un-audited) | Quarter Ended 31-03-2025 (Audited) | Year Ended 31-03-2026 (Audited) | Year Ended 31-03-2025 (Audited) |
|---|---|---|---|---|---|---|
| I | Income | |||||
| Revenue From Operations | 10,207.00 | 7,441.20 | 7,374.00 | 29,267.24 | 20,223.24 | |
| Other Income | 476.66 | 244.35 | 223.23 | 1,173.45 | 407.27 | |
| Total Income (I) | 10,683.66 | 7,685.56 | 7,597.24 | 30,440.69 | 20,630.51 | |
| II | Expenses | |||||
| Cost of materials consumed | 6,531.27 | 5,277.46 | 4,425.37 | 20,801.42 | 13,900.80 | |
| Changes in inventories of Stock-in-Trade | 873.46 | (202.34) | 385.81 | (419.81) | 238.98 | |
| Employee benefits expense | 373.27 | 340.75 | 268.88 | 1,188.74 | 627.37 | |
| Finance costs | 64.61 | 119.07 | 37.67 | 311.58 | 115.72 | |
| Depreciation and amortization expense | 255.54 | 205.74 | 154.30 | 741.13 | 435.20 | |
| Other expenses | 1,887.42 | 1,116.12 | 1,630.45 | 4,963.52 | 3,340.07 | |
| Total expenses (II) | 9,985.57 | 6,856.81 | 6,902.48 | 27,586.58 | 18,658.14 | |
| III | Profit/(loss) before tax (I-II) | 698.09 | 828.75 | 694.75 | 2,854.10 | 1,972.37 |
| IV | Tax Expense | |||||
| Current tax | 188.13 | 190.21 | 146.08 | 710.34 | 564.72 | |
| Deferred tax | (48.19) | (2.70) | 28.50 | (75.85) | 53.10 | |
| Total Tax Expense (IV) | 139.94 | 187.51 | 174.59 | 634.49 | 617.82 | |
| V | Profit/(loss) after tax for the period (III-IV) | 558.16 | 641.24 | 520.17 | 2,219.61 | 1,354.55 |
| VI | Other Comprehensive Income | |||||
| Items that will not be reclassified to profit or loss | (4.16) | 0.04 | 0.14 | (4.05) | 0.14 | |
| Income tax relating to items that will not be reclassified to profit or loss | 1.05 | (0.01) | (0.04) | 1.02 | (0.04) | |
| Total Other Comprehensive Income (VI) | (3.11) | 0.03 | 0.10 | (3.03) | 0.10 | |
| VII | Total Comprehensive Income for the period (V+VI) | 555.05 | 641.27 | 520.27 | 2,216.58 | 1,354.65 |
| Profit for the year attributable to | ||||||
| – Owners of the Company | 543.59 | 614.05 | 410.33 | 2,147.74 | 1,354.28 | |
| – Non-controlling interest | 14.57 | 27.19 | 109.84 | 71.87 | 0.27 | |
| Other comprehensive income for the year attributable to | ||||||
| – Owners of the Company | (3.11) | 0.03 | 0.10 | (3.03) | 0.10 | |
| – Non-controlling interest | – | – | – | – | – | |
| Total comprehensive income for the year attributable to | ||||||
| – Owners of the Company | 540.48 | 614.08 | 410.43 | 2,144.71 | 1,354.38 | |
| – Non-controlling interest | 14.57 | 27.19 | 109.84 | 71.87 | 0.27 | |
| VIII | Paid up Equity Share Capital (Face value of Rs.10/- each) | 2,304.06 | 2,277.86 | 2,229.51 | 2,304.06 | 2,229.51 |
| Other Equity Excluding Revaluation Reserves as per Balance Sheet | – | – | – | 16,913.50 | 11,280.15 | |
| VIII | Earnings per equity share (*not annualised) | |||||
| Basic | 2.42* | 2.82* | 2.33* | 9.63 | 6.07 | |
| Diluted | 2.31* | 2.75* | 2.33* | 9.17 | 6.07 | |
| Face value per Equity Share (in Rs.) | 10.00 | 10.00 | 10.00 | 10.00 | 10.00 |
| Particulars | For Period ended 31-Mar-26 | For Period ended 31-Mar-25 |
|---|---|---|
| CASH FLOWS FROM OPERATING ACTIVITIES | ||
| Profit for the year | 2,854.10 | 1,972.38 |
| Adjustments for: | ||
| Depreciation | 741.13 | 437.89 |
| Interest Income | (533.04) | (189.60) |
| Interest Expenses | 311.58 | 123.57 |
| Rent Income | (10.63) | (9.72) |
| Provision for gratuity | 6.39 | 3.22 |
| Share of (Profit)/Loss of firm | (0.06) | |
| IND AS Adjustment | (1.96) | |
| Profit/(Loss) on sale of assets | (16.36) | |
| Unrealised Exchange (Gain)/Loss | (98.46) | 24.30 |
| Share-based payment expense (ESOP) | 288.22 | |
| Operating profit before working capital changes | 3,540.98 | 2,361.98 |
| Adjustments for changes in Working Capital | ||
| (Increase) / Decrease in trade receivables | (2,643.41) | (760.43) |
| (Increase) / Decrease in inventories | 1,133.88 | 3,388.58 |
| Increase / (Decrease) in trade payable | 104.85 | 758.27 |
| Increase / (Decrease) in short term borrowing | ||
| Increase / (Decrease) in other current liabilities | (359.26) | 45.96 |
| (Increase) / Decrease in short term loan and advances | (2,544.97) | (991.5) |
| Cash generated from operations | (767.91) | 4,802.86 |
| Income tax paid (net) | (754.95) | (164.46) |
| Net cash generated by operating activities | (1,522.86) | 4,638.40 |
| CASH FLOWS FROM INVESTING ACTIVITIES | ||
| Purchase of Properties, Plant and Equipment | (2,844.72) | (1,315.92) |
| Sale of Properties, Plant and Equipment | 37.40 | – |
| Increase in Capital Work in Progress | (833.06) | – |
| Loan given (Net) | 810.16 | (1,596.47) |
| Investment in Equity Shares in Subsidiary | 0.00 | – |
| Investment in Fixed Deposits (Net) | (164.70) | (150.00) |
| (Increase) / Decrease in security deposits | (1.07) | 2.70 |
| Interest Income | 533.04 | 187.31 |
| Rent Income | 10.63 | 9.71 |
| Net cash (used in) / generated by investing activities | (2,452.31) | (2,862.67) |
| CASH FLOWS FROM FINANCING ACTIVITIES | ||
| Borrowings – Current/non Current (Net) | 2,355.31 | (1,440.70) |
| Interest Expenses paid | (311.58) | (131.78) |
| Dividend paid | (53.51) | (44.59) |
| Lease Liabilities Paid | 0.00 | (12.60) |
| Issue of Equity Shares | 116.14 | |
| Premium on Equity Shares | 3,234.76 | 700.00 |
| Net cash used in financing activities | 5,341.11 | (929.67) |
| Net increase/(decrease) in cash and cash equivalent | 1,365.93 | 846.06 |
| Cash and cash equivalents opening balance | 1,465.22 | 604.63 |
| Cash and cash equivalents acquired on acquisition of Subsidiary | – | 14.53 |
| Cash and cash equivalents closing balance | 2,831.16 | 1,465.22 |
| Net increase/(decrease) in cash and cash equivalent | 1,365.94 | 846.06 |
| Sr No. | Particulars | Year Ended 31-03-2026 (Audited) | Year Ended 31-03-2025 (Audited) |
|---|---|---|---|
| 1 | Segment Assets | ||
| a) Nuts and Dry fruits | 15,853 |