Krystal Integrated Services Limited — Quarter and year ended 31 March 2026
Optional auditor note (Other Matters): The document includes an “Other Matters” section stating that certain subsidiaries and the joint venture were not audited by the statutory auditors.
| Particulars | Total Assets | Total Revenue | Net Profit/(Loss) After Tax | Total Comprehensive income /(Loss) |
|---|---|---|---|---|
| Year ended March 31, 2026 | Year ended March 31, 2025 | Year ended March 31, 2026 | Year ended March 31, 2025 | |
| Krystal Gourmet Private Limited | 634.16 | 409.91 | 1619.05 | 753.91 |
| Flame Facilities Private Limited | 466.55 | 368.93 | 254.59 | 219.67 |
| Taskmaster Private Limited | 5.59 | 0.15 | 4.60 | 0.05 |
| Particulars | Krystal-Aqua chem JV |
|---|---|
| Year ended March 31, 2026 | |
| Krystal Integrated Services Limited share of profit in JV | 1.60 |
| Particulars | Quarter Ended 31st March 2026 (Audited) | Quarter Ended 31st December 2025 (Unaudited) | Quarter Ended 31st March 2025 (Audited) | Year Ended 31st March 2026 (Audited) | Year Ended 31st March 2025 (Audited) |
|---|---|---|---|---|---|
| Revenue from operations | 3,649.38 | 3,058.56 | 4,131.02 | 12,772.75 | 12,127.84 |
| Other income | 60.69 | 46.66 | 41.52 | 192.66 | 164.92 |
| Total Income | 3,710.07 | 3,105.22 | 4,172.54 | 12,965.41 | 12,292.77 |
| Cost of materials consumed | 712.49 | 470.62 | 697.97 | 2,068.67 | 1,357.40 |
| Employee benefits expense | 2,575.44 | 2,273.74 | 2,914.44 | 9,362.50 | 9,512.91 |
| Finance costs | 52.49 | 39.32 | 27.84 | 160.47 | 100.38 |
| Depreciation and amortisation expense | 28.61 | 30.12 | 24.48 | 118.27 | 86.35 |
| Other expenses | 123.69 | 109.25 | 251.09 | 506.24 | 480.41 |
| Total Expenses | 3,492.72 | 2,923.06 | 3,915.81 | 12,216.15 | 11,537.45 |
| Profit before exceptional items and tax from continuing operations | 217.34 | 182.16 | 256.72 | 749.26 | 755.32 |
| Exceptional Items | – | – | – | – | – |
| Profit before tax from continuing operations | 217.34 | 182.16 | 256.72 | 749.26 | 755.32 |
| Current tax | 107.81 | 54.61 | 80.16 | 227.15 | 125.24 |
| Short / (Excess) Provisions of earlier years | (76.28) | (28.47) | 6.85 | (104.75) | 6.85 |
| Deferred tax | (2.31) | (2.62) | 0.57 | (15.05) | (0.09) |
| Total Tax Expenses | 29.22 | 23.52 | 87.58 | 107.35 | 132.00 |
| Profit for the period / year from continuing operation after Taxes | 188.12 | 158.64 | 169.14 | 641.91 | 623.32 |
| Share of profit of joint venture | 0.37 | 0.35 | 0.19 | 1.60 | 1.84 |
| Profit for the period / year | 188.49 | 158.99 | 169.33 | 643.51 | 625.15 |
| (i) Re-measurement gains / losses on defined benefit plans | 8.49 | 1.27 | 3.25 | (4.13) | 2.37 |
| (ii) Deferred tax relating to items that will not be reclassified to profit or loss | (2.14) | (0.32) | (0.82) | 1.04 | (0.60) |
| Other Comprehensive Income to be transferred to Other Equity for the period / year | 6.35 | 0.95 | 2.43 | (3.09) | 1.77 |
| Total Comprehensive Income for the period / year | 194.84 | 159.94 | 171.76 | 640.41 | 626.93 |
| Equity holders of the parent (Profit for the period / year) | 188.49 | 158.99 | 169.33 | 643.51 | 625.15 |
| Non-controlling interests (Profit for the period / year) | – | – | – | – | – |
| Total profit for the period / year | 188.49 | 158.99 | 169.33 | 643.51 | 625.15 |
| Equity holders of the parent (Other comprehensive income) | 6.35 | 0.95 | 2.43 | (3.09) | 1.77 |
| Non-controlling interests (Other comprehensive income) | – | – | – | – | – |
| Total of other comprehensive income for the period / year | 6.35 | 0.95 | 2.43 | (3.09) | 1.77 |
| Equity holders of the parent (Total comprehensive income) | 194.84 | 159.94 | 171.76 | 640.41 | 626.93 |
| Non-controlling interests (Total comprehensive income) | – | – | – | – | – |
| Total comprehensive income for the period / year | 194.84 | 159.94 | 171.76 | 640.41 | 626.93 |
| Paidup Equity Share Capital | 139.72 | 139.72 | 139.72 | 139.72 | 139.72 |
| Other Equity | – | – | – | 4,851.82 | 4,232.37 |
| Basic EPS (₹) | 13.49 | 11.38 | 12.12 | 45.94 | 44.61 |
| Diluted EPS (₹) | 13.49 | 11.38 | 12.12 | 45.94 | 44.61 |
| Particulars | As at 31st March 2026 Audited | As at 31st March 2025 Audited |
|---|---|---|
| Assets | ||
| Non-Current Assets | ||
| Property, plant and equipment | 970.32 | 943.98 |
| Right-of-use assets | 81.61 | 67.12 |
| Intangible assets | 0.58 | 0.85 |
| Financial Assets | ||
| (a) Investments | 81.38 | 91.74 |
| (b) Other financial assets | 323.91 | 279.11 |
| Deferred tax assets (net) | 59.43 | 43.34 |
| Income tax assets (net) | 52.42 | 22.47 |
| Other Non-current assets | 292.53 | 318.64 |
| Total Non-Current Assets | 1,862.17 | 1,767.25 |
| Current Assets | ||
| Inventories | 19.66 | 10.70 |
| Financial Assets | ||
| (a) Trade receivables | 4,123.82 | 3,633.57 |
| (b) Cash and cash equivalents | 336.46 | 183.90 |
| (c) Bank Balances other than cash and cash equivalents above | 257.58 | 559.39 |
| (d) Loans | 1,464.47 | 1,091.46 |
| (e) Other financial assets | 81.00 | 69.78 |
| Income tax assets (net) | 16.78 | 118.06 |
| Other current assets | 254.43 | 172.55 |
| Total Current Assets | 6,554.21 | 5,839.42 |
| Total Assets | 8,416.38 | 7,606.67 |
| Equity and Liabilities | ||
| Equity | ||
| Equity share capital | 139.72 | 139.72 |
| Other equity | 4,851.82 | 4,232.37 |
| Total Equity | 4,991.54 | 4,372.09 |
| Liabilities | ||
| Non-Current Liabilities | ||
| Financial Liabilities | ||
| (a) Borrowings | 37.69 | 44.10 |
| (b) Lease liabilities | 54.92 | 48.85 |
| Provisions | 77.09 | 9.77 |
| Total Non-Current Liabilities | 169.70 | 102.72 |
| Current Liabilities | ||
| Financial Liabilities | ||
| (a) Borrowings | 1,072.18 | 795.59 |
| (b) Lease liabilities | 32.59 | 21.91 |
| (c) Trade payables | ||
| – i) Total outstanding dues of micro enterprises and small enterprises | 53.44 | 35.46 |
| – ii) Total outstanding dues of creditors other than micro enterprises and small enterprises | 547.08 | 478.88 |
| (d) Other financial liabilities | 937.51 | 1,266.13 |
| Other current liabilities | 454.33 | 384.99 |
| Provisions | 158.01 | 148.90 |
| Total Current Liabilities | 3,255.14 | 3,131.87 |
| Total Liabilities | 3,424.84 | 3,234.59 |
| Total Equity and Liabilities | 8,416.38 | 7,606.67 |
| Particulars | For the Year ended 31st March 2026 (Audited) | For the Year ended 31st March 2025 (Audited) |
|---|---|---|
| Cash flows from operating activities | ||
| Profit before tax from Continuing Operation | 749.26 | 755.32 |
| Profit for Joint Venture / Associate Company | 1.60 | 1.84 |
| Net profit before tax | 750.86 | 757.15 |
| Depreciation and amortisation | 118.27 | 86.35 |
| Finance costs | 160.47 | 100.38 |
| Interest income | (31.64) | (53.63) |
| Balance written off | 3.31 | 2.11 |
| Allowance for expected credit loss | 16.42 | (64.09) |
| Balance write back | – | (1.29) |
| Profit on sale of Assets | (0.95) | (0.46) |
| Operating profit before change in working capital | 1,016.74 | 826.53 |
| Changes in working capital: | ||
| Adjustments for (increase) / decrease in operating assets: | ||
| – Inventories | (8.97) | (4.35) |
| – Trade receivables, loans, other financial assets and other assets | (509.98) | (1,247.96) |
| – Financial and other asset | (81.30) | (256.62) |
| – Trade payables, other financial liabilities, other liabilities and provisions | (173.10) | 467.69 |
| – Provisions | 76.42 | 26.83 |
| Changes in working capital | (696.92) | (1,014.42) |
| Less : Tax paid | (55.21) | (136.60) |
| Cash flows from operating activities | 264.60 | (324.50) |
| Cash flows from investing activities | ||
| Purchase of property, plant and equipments | (157.87) | (314.99) |
| Bank deposits (having original maturity of more than 12 months) | 271.32 | 347.43 |
| Loan given – related parties and others | (373.01) | (364.74) |
| Purchase of Investment | – | (61.10) |
| Sales of Investment | 10.37 | – |
| Interest received | 31.64 | 53.63 |
| Cash flows from investing activities | (217.55) | (339.77) |
| Cash flows from financing activities | ||
| Proceeds from/(repayments of) long-term borrowings | (6.40) | (24.11) |
| Proceeds from/(repayments of) short-term borrowings | 276.59 | 31.20 |
| Payment of Final Dividend | (20.96) | (20.96) |
| Payment of lease liabilities | 7.60 | 70.51 |
| Interest payment | (151.32) | (93.69) |
| Cash flows from financing activities | 105.51 | (37.05) |
| Net changes in cash and cash equivalents | 152.56 | (701.31) |
| Cash and cash equivalents as at the beginning of the year | 183.90 | 885.21 |
| Cash and cash equivalents as at the end of the year | 336.45 | 183.90 |
| Components of cash and cash equivalents | ||
| Cash on hand | 0.75 | 0.76 |
| In current account with Banks | 335.71 | 183.14 |
| Cash and cash equivalents as per consolidated statement of cash flows | 336.46 | 183.90 |
| Particulars | 31st March 2026 Audited | 31st December 2025 Unaudited | 31st March 2025 Audited | 31st March 2026 Audited | 31st March 2025 Audited |
|---|---|---|---|---|---|
| A. Revenue from Operations (a) Manpower & Related Services | 3,080.93 | 2,646.94 | 3,274.06 | 11,061.00 | 10,681.92 |
| A. Revenue from Operations (b) Information Technology Enabled Services | 47.67 | 15.70 | 521.30 | 129.10 | 723.26 |
| A. Revenue from Operations (c) Catering and Related Services | 522.45 | 398.37 | 336.87 | 1,589.98 | 735.57 |
| Total Revenue from Operations (Before adjustments and eliminations) | 3,651.04 | 3,061.01 | 4,132.23 | 12,780.09 | 12,140.75 |
| (d) Adjustments and Eliminations | (1.67) | (2.45) | (1.21) | (7.33) | (12.91) |
| Total Revenue from Operations (a) + (b) + (c) – (d) | 3,649.38 | 3,058.56 | 4,131.02 | 12,772.75 | 12,127.84 |
| B. Segment Results (Profit Before Tax) (a) Manpower & Related Services | 186.75 | 153.14 | 212.38 | 648.76 | 684.76 |
| B. Segment Results (Profit Before Tax) (b) Information Technology Enabled Services | 2.86 | 0.94 | 31.28 | 7.75 | 43.40 |
| B. Segment Results (Profit Before Tax) (c) Catering Services | 27.74 | 28.08 | 13.06 | 92.75 | 27.17 |
| Total Segment Results (Profit Before Tax) (a) + (b) + (c) | 217.34 | 182.16 | 256.72 | 749.26 | 755.32 |
| Particulars | QUARTER ENDED 31st March 2026 Audited | QUARTER ENDED 31st December 2025 Unaudited | QUARTER ENDED 31st March 2025 Audited | YEAR ENDED 31st March 2026 Audited | YEAR ENDED 31st March 2025 Audited |
|---|---|---|---|---|---|
| Revenue from operations | 3,061.28 | 2,598.02 | 3,736.19 | 10,947.49 | 11,199.35 |
| Other income | 62.34 | 51. |