Kriti Industries (India) Limited — Quarter and year ended 31 March 2026
| Sr.No. | Particulars | STANDALONE Quarter Ended 31.03.2026 (Audited) | STANDALONE Year Ended 31.03.2026 (Audited) | STANDALONE Quarter Ended 31.03.2025 (Audited) | CONSOLIDATED Quarter Ended 31.03.2026 (Audited) | CONSOLIDATED Year Ended 31.03.2026 (Audited) | CONSOLIDATED Quarter Ended 31.03.2025 (Audited) |
|---|---|---|---|---|---|---|---|
| 31.12.2025 (Unaudited) | 31.03.2025 (Audited) | 31.12.2025 (Unaudited) | 31.03.2025 (Audited) | 31.12.2025 (Unaudited) | |||
| 1 | INCOME | ||||||
| (i) | Revenue From Operations | 14,178.35 | 58,736.73 | 13,750.65 | 14,178.35 | 58,736.73 | 72,190.68 |
| (ii) | Other Income | 200.96 | 399.98 | 100.71 | 202.12 | 403.22 | 364.58 |
| Total Income(i+ii) | 14,379.31 | 59,136.72 | 13,851.36 | 14,380.47 | 59,139.96 | 72,555.27 | |
| 2 | EXPENSES | ||||||
| (a) | Cost of materials consumed | 16,960.14 | 47,661.97 | 13,442.61 | 16,960.14 | 47,661.97 | 57,893.46 |
| (b) | Changes in inventories of finished goods, Stock-in-Trade and work-in-progress | (7,243.10) | (2,643.64) | 1,927.41 | (7,243.10) | (2,643.64) | (2,005.10) |
| (c) | Employee benefits expense | 947.31 | 3,773.11 | 942.97 | 947.31 | 3,773.11 | 3,812.87 |
| (d) | Finance costs | 365.18 | 1,546.46 | 617.87 | 349.48 | 1,483.03 | 2,327.65 |
| (e) | Depreciation and amortization expense | 429.45 | 1,675.89 | 389.69 | 429.45 | 1,675.89 | 1,445.50 |
| (f) | Other expenses | 1,661.49 | 6,433.87 | 1,985.77 | 1,681.44 | 6,454.55 | 9,657.58 |
| Total Expenses | 13,120.48 | 58,447.64 | 14,734.86 | 13,124.73 | 58,404.89 | 73,131.97 | |
| 3 | Profit/(loss) before exceptional item and tax | 1,258.83 | 689.07 | (883.50) | 1,255.75 | 735.06 | (576.69) |
| 4 | Exceptional item | 377.54 | 454.55 | 77.01 | 377.54 | 454.55 | |
| 5 | Profit/(loss) before tax (3-4) | 881.29 | 234.53 | (883.50) | 878.21 | 280.51 | (576.69) |
| 6 | Tax expense: | ||||||
| (i) | Current tax | 202.75 | 202.75 | (270.00) | 4.28 | 214.32 | 15.58 |
| (ii) | Deferred tax | 271.76 | (74.91) | (248.80) | (216.94) | (74.91) | (188.31) |
| Total Tax Expenses (i+ii+iii) | 474.51 | 127.84 | (518.80) | 473.24 | 139.42 | (172.73) | |
| 7 | Net Profit/(Loss) for the period from continuing operations (5-6) | 406.79 | 106.68 | (364.70) | 404.97 | 141.10 | (403.96) |
| 8 | Profit/(Loss) for the period from discontinued operations | – | – | – | – | – | – |
| 9 | Tax expense discontinued operations: | ||||||
| (i) | Current tax | – | – | – | – | – | – |
| (ii) | Deferred tax | – | – | – | – | – | – |
| 10 | Net Profit/(Loss) for the period from discontinued operations after tax (8-9) | – | – | – | – | – | – |
| 11 | Net Profit/(Loss) for the period before share Profit/(Loss) of Associate (7+10) | 406.79 | 106.68 | (364.70) | 404.97 | 141.10 | (403.96) |
| 12 | Share in Net Profit/(Loss) of Associate | – | – | – | (3.57) | (28.13) | (23.52) |
| Net Profit/(Loss) for the period from associate | – | – | – | (3.57) | (28.13) | (23.52) | |
| 13 | Profit After Tax | 406.79 | 106.68 | (364.70) | 401.40 | 112.96 | (427.48) |
| 14 | Other Comprehensive Income | ||||||
| (a) | Items that will not be reclassified to Profit or Loss | ||||||
| Remeasurement of Defined Benefit Plan | 19.41 | 54.85 | 19.83 | 19.41 | 54.85 | (8.29) | |
| (b) | Items that will be reclassified to Profit or Loss | ||||||
| Effective portion of Cash Flow Hedge | – | – | – | – | – | – | |
| 15 | Total Comprehensive Income for the period (11+12) | 426.20 | 161.53 | (344.87) | 420.81 | 167.82 | (435.77) |
| 16 | Paid up Equity Share Capital (Face Value Re. 1 Per Share) | 526.96 | 526.96 | 511.04 | 526.96 |
| Sr. No. | Particulars | Standalone As at 31.03.2026 Audited | Standalone As at 31.03.2025 | Consolidated As at 31.03.2026 Audited | Consolidated As at 31.03.2025 |
|---|---|---|---|---|---|
| ASSETS | |||||
| 1 | Non-current assets | ||||
| (a) Property, Plant and Equipment | 19,506.01 | 16,464.02 | 19,506.01 | 16,464.02 | |
| (b) Capital work-in-progress | 749.79 | 2,055.87 | 749.79 | 2,055.87 | |
| (c) Other Intangible assets | 6.71 | 2.38 | 6.71 | 2.38 | |
| (d) Financial Assets | |||||
| (i) Investments | 856.96 | 1,197.96 | 35.89 | 405.02 | |
| (ii) Loans | – | – | – | – | |
| (iii) Other financial assets | 394.58 | 373.39 | 394.58 | 389.65 | |
| Non-current assets | 21,514.06 | 20,093.63 | 20,692.99 | 19,316.95 | |
| 2 | Current Assets | ||||
| (a) Inventories | 19,571.50 | 15,898.93 | 19,571.50 | 15,898.93 | |
| (b) Financial Assets | |||||
| (i) Trade receivables | 2,805.67 | 4,861.77 | 2,805.67 | 4,861.77 | |
| (ii) Cash and cash equivalents | 461.84 | 7.33 | 463.38 | 8.40 | |
| (iii) Bank balances other than (ii) above | 1,059.12 | 2,828.85 | 1,090.33 | 2,858.21 | |
| (iv) Loans | – | – | – | – | |
| (c) Income tax assets (Net) | – | 330.49 | 5.32 | 330.49 | |
| (d) Other current assets | 3,669.35 | 3,914.61 | 3,696.15 | 3,923.52 | |
| Current assets | 27,567.48 | 27,841.99 | 27,632.35 | 27,881.32 | |
| 3 | Non current asset held for sale | – | – | – | – |
| TOTAL – ASSETS | 49,081.54 | 47,935.61 | 48,325.34 | 47,198.27 | |
| EQUITY AND LIABILITIES | |||||
| 1 | Equity | ||||
| (a) Equity Share capital | 526.96 | 511.04 | 526.96 | 511.04 | |
| (b) Other Equity | 21,544.44 | 19,505.77 | 21,697.82 | 19,652.87 | |
| Equity | 22,071.40 | 20,016.81 | 22,224.78 | 20,163.91 | |
| 2 | LIABILITIES | ||||
| Non-Current Liabilities | |||||
| (a) Financial Liabilities | |||||
| (i) Borrowings | 3,401.51 | 3,523.34 | 2,491.51 | 2,618.34 | |
| (ia) Lease Liability | 129.43 | 173.26 | 129.43 | 173.26 | |
| (b) Deferred tax liabilities (Net) | 871.69 | 946.60 | 871.69 | 946.60 | |
| (c) Other non-current liabilities | 401.80 | 465.52 | 401.80 | 465.52 | |
| (d) Provisions | 240.43 | 172.45 | 240.43 | 172.45 | |
| Non-current liabilities | 5,044.86 | 5,281.18 | 4,134.86 | 4,376.18 | |
| 3 | Current liabilities | ||||
| (a) Financial Liabilities | |||||
| (i) Borrowings | 6,446.75 | 7,214.94 | 6,446.75 | 7,214.94 | |
| (ii) Lease Liability | 43.84 | 37.00 | 43.84 | 37.00 | |
| (ii) Trade payables | |||||
| (a) Total outstanding dues of micro enterprises and small enterprises | 95.54 | 166.77 | 95.54 | 166.77 | |
| (b) Total outstanding dues of creditors other than micro and small enterprises | 13,630.43 | 12,777.51 | 13,630.43 | 12,777.51 | |
| (iii) Others | 8.84 | 10.82 | 8.84 | 10.82 | |
| (b) Other current liabilities | 1,513.55 | 2,192.17 | 1,513.98 | 2,212.73 | |
| (c) Provisions | 207.79 | 238.42 | 207.79 | 238.42 | |
| (d) Current tax liabilities (Net of Adv Tax & TDS) | 18.55 | – | 18.55 | – | |
| Current liabilities | 21,965.28 | 22,637.62 | 21,965.70 | 22,658.18 | |
| 4 | Other advances received against non current assets held for sale. | – | – | – | – |
| Total Equity and Liabilities | 49,081.54 | 47,935.61 | 48,325.34 | 47,198.27 |
| Particulars | Standalone Year ended 31.03.2026 | Standalone Year ended 31.03.2025 | Consolidated Year ended 31.03.2026 | Consolidated Year ended 31.03.2025 |
|---|---|---|---|---|
| Cash Flow From Operating Activities | ||||
| Net Profit before Tax | 234.53 | (637.84) | 280.51 | (576.69) |
| Add: Loss / (profit) from Discontinued Operations | – | – | – | – |
| Net Profit before Tax (Net of Discontinued Operations) | 234.53 | (637.84) | 280.51 | (576.69) |
| Adjustments for: | ||||
| Depreciation and Amortization Expenses | 1,675.89 | 1,445.50 | 1,675.89 | 1,445.50 |
| (Profit) / Loss on Sale of Property Plant & Equipments | (0.38) | – | (0.38) | – |
| Financial Income | (243.99) | (278.16) | (246.56) | (279.68) |
| OCI Income | 54.85 | (8.29) | 54.85 | (8.29) |
| Profit on Sale of Mutual Fund | (72.97) | – | (72.97) | – |
| Trade Receivable written off (Net) | (19.11) | – | (19.11) | – |
| Insurance Claim written off | 377.54 | – | 377.54 | – |
| Expected credit Loss | 14.41 | – | 14.41 | – |
| Financial Expense | 1,546.46 | 2,390.06 | 1,483.03 | 2,390.06 |
| Cash Operating Profit before working capital changes | 3,567.22 | 2,911.26 | 3,547.20 | 2,970.90 |
| (Increase) / Decrease in Inventories | (3,672.57) | (324.89) | (3,672.57) | (324.89) |
| (Increase) / Decrease in Trade Receivables | 2,060.81 | 1,812.61 | 2,060.81 | 1,812.61 |
| (Increase) / Decrease in Deposit given | – | – | – | – |
| (Increase) / Decrease in Other Current Assets | (132.28) | (523.09) | (150.17) | (524.19) |
| (Increase) / Decrease in Loan Given | – | – | – | – |
| (Increase) / Decrease in other Financial assets | (21.19) | (53.93) | (4.94) | (53.92) |
| Increase / (Decrease) in Trade Payables | 781.69 | – | 781.69 | (393.77) |
| Increase / (Decrease) in Other Financial Liabilities | 4.86 | (393.77) | 4.86 | 5.18 |
| Increase / (Decrease) in Other Current Liabilities | (678.61) | 5.18 | (698.75) | 112.20 |
| Increase / (Decrease) in Provisions | 37.34 | 136.32 | 37.34 | 79.40 |
| Increase / (Decrease) in Other Tax Liabilities | 18.55 | 79.40 | 18.55 | – |
| Tax Paid | (1,601.41) | 737.83 | (1,623.18) | 712.61 |
| Net Cash From Operating Activities (A) | 2,093.56 | 3,358.30 | 2,034.87 |