Kriti Nutrients Limited — Quarter and year ended 31st March 2026
| Sr. No. | Particulars | STANDALONE | CONSOLIDATED |
|---|---|---|---|
| Quarter Ended | Year Ended | ||
| 31.03.2026 (Audited) | 31.12.2025 (Unaudited) | ||
| 1 | Income | ||
| (i) | Revenue From Operations | 25523.21 | 22430.73 |
| (ii) | Other Income | 159.86 | 190.63 |
| Total Revenue (i+ii) | 25683.07 | 22621.36 | |
| 2 | Expenses | ||
| (a) | Cost of materials consumed | 21694.46 | 18184.58 |
| (b) | Purchases of Stock-in-Trade | 1508.67 | 1716.67 |
| (c) | Changes in inventories of finished goods, Stock-in-Trade and work-in-progress | (414.15) | 52.88 |
| (d) | Employee benefits expense | 727.07 | 439.16 |
| (e) | Finance costs | 19.16 | 11.75 |
| (f) | Depreciation and amortization expense | 144.54 | 144.11 |
| (g) | Other expenses | 1075.23 | 886.82 |
| Total expenses | 24754.98 | 21435.97 | |
| 3 | Profit/(loss) before exceptional items and tax (1-2) | 928.09 | 1185.39 |
| 4 | Exceptional Items | – | – |
| 5 | Profit/(loss) before tax (3+4) | 928.09 | 1185.39 |
| 6 | Tax expense: | ||
| (i) | Current tax | 331.24 | 254.48 |
| (ii) | Deferred tax | (22.20) | 9.63 |
| Total Tax Expenses(i+ii) | 309.05 | 264.12 | |
| 7 | Net Profit / (Loss) after Tax for the period from continuing operations (5-6) | 619.05 | 921.27 |
| Profit /(Loss) for the period from discontinued operations | |||
| Tax expense: | |||
| (i) | Current tax | – | – |
| (ii) | Deferred tax | – | – |
| 8 | Total Tax Expenses(i+ii) | – | – |
| 9 | Net Profit /(Loss) after tax for the period before Profit/(Loss) of Associate (7+8) | 619.05 | 921.27 |
| Sr.No | Particulars | Note No | Standalone As at 31.03.2026 | Standalone As at 31.03.2025 | Consolidated As at 31.03.2026 | Consolidated As at 31.03.2025 |
|---|---|---|---|---|---|---|
| ASSETS | ||||||
| (1) | Non-current assets | |||||
| (a) Property, Plant and Equipment | 6 | 5642.56 | 5747.18 | 5642.56 | 5747.18 | |
| (b) Capital work-in-progress | 7 | 89.74 | 16.11 | 89.74 | 16.11 | |
| (c) Other Intangible assets | 8 | 11.89 | 11.74 | 11.89 | 11.74 | |
| (d) Financial Assets | ||||||
| (i) Investments | 9 | 5151.87 | 3258.81 | 5157.80 | 3255.72 | |
| (ii) Loans | 10 | 2435.00 | 1435.00 | 2435.00 | 1435.00 | |
| (ii) Other Non Current Assets | 11 | 203.31 | 3791.61 | 203.31 | 3791.61 | |
| Total Non-current assets | 13534.37 | 14260.45 | 13540.30 | 14257.35 | ||
| (2) | Current assets | |||||
| (a) Inventories | 12 | 4857.99 | 3875.60 | 4857.99 | 3875.60 | |
| (b) Financial Assets | ||||||
| (i) Investments | 13 | 302.12 | 1207.79 | 302.12 | 1207.79 | |
| (ii) Trade Receivables | 14 | 1293.95 | 897.87 | 1293.95 | 897.87 | |
| (iii) Cash and cash equivalents | 15 | 4625.45 | 170.78 | 4625.45 | 170.78 | |
| (iv) Bank balances other than (iii) above | 16 | 1293.60 | 1279.91 | 1293.60 | 1279.91 | |
| (v) Loans | 17 | 0.00 | 1000.00 | 0.00 | 1000.00 | |
| (c) Other Current Assets | 18 | 1358.79 | 1090.53 | 1358.79 | 1090.53 | |
| Total Current assets | 13731.90 | 9522.48 | 13731.90 | 9522.48 | ||
| Total Assets | 27266.27 | 23782.93 | 27272.20 | 23779.83 | ||
| EQUITY AND LIABILITIES | ||||||
| Equity | ||||||
| (a) Equity Share capital | 19 | 501.04 | 501.04 | 501.04 | 501.04 | |
| (b) Other Equity | 20 | 22405.59 | 20688.02 | 22411.53 | 20684.93 | |
| Total Equity | 22906.63 | 21189.06 | 22912.56 | 21185.97 | ||
| LIABILITIES | ||||||
| (1) | Non-current liabilities | |||||
| (a) Financial Liabilities | ||||||
| (i) Lease Liability | 21 | 115.12 | 155.46 | 115.12 | 155.46 | |
| (b) Provisions | 22 | 106.32 | 49.82 | 106.32 | 49.82 | |
| (c) Deferred tax liabilities (Net) | 23 | 424.44 | 448.23 | 424.44 | 448.23 | |
| Total Non-current liabilities | 645.88 | 653.52 | 645.88 | 653.51 | ||
| (2) | Current liabilities | |||||
| (a) Financial Liabilities | ||||||
| (i) Borrowings | 24 | 755.98 | 119.91 | 755.98 | 119.91 | |
| (ii) Lease Liability | 21 | 38.99 | 31.56 | 38.99 | 31.56 | |
| (iii) Trade payables | ||||||
| (a) Total outstanding dues of micro enterprises and small enterprises | 25 | 353.57 | 101.35 | 353.57 | 101.35 | |
| (b) Total outstanding dues of creditors other than micro enterprises and small enterprises | 25 | 1070.02 | 418.27 | 1070.02 | 418.27 | |
| (iv) Others financial liabilities | 26 | 386.49 | 509.94 | 386.49 | 509.93 | |
| (b) Other current liabilities | 27 | 896.52 | 713.98 | 896.52 | 713.97 | |
| (c) Provisions | 22 | 63.03 | 40.34 | 63.03 | 40.34 | |
| (d) Current Tax Liabilities (Net) | 28 | 149.17 | 5.02 | 149.17 | 5.02 | |
| Total Current liabilities | 3713.76 | 1940.36 | 3713.76 | 1940.35 | ||
| Total Equity and Liabilities | 27266.27 | 23782.93 | 27272.20 | 23779.83 |
| Particulars | Standalone Year Ended 31.03.2026 (Audited) | Standalone Year Ended 31.03.2025 (Audited) | Consolidated Year Ended 31.03.2026 (Audited) | Consolidated Year Ended 31.03.2025 (Audited) |
|---|---|---|---|---|
| Amount | Amount | Amount | Amount | |
| Cash Flow From Operating Activities | ||||
| Net Profit before Tax | 4511.03 | 4977.63 | 4511.03 | 4977.63 |
| Adjustments for : | ||||
| Depreciation | 569.63 | 533.18 | 569.63 | 533.18 |
| Depreciation on other tangible Assets | 5.35 | 10.82 | 5.35 | 10.82 |
| Expected Credit Loss | 20.50 | 25.37 | 20.50 | 25.37 |
| Sundry Balance Written Off / Bad Debts | 0.00 | 3.83 | 0.00 | 3.83 |
| (Profit) / Loss on Sale of Investments | (40.69) | (97.68) | (40.69) | (97.68) |
| Provision for Reversal of IGST Refund Written Back | (22.27) | 0.00 | (22.27) |