Don’t Trade in the Dark—Get Your Pre-Market Report Every Day.Join Now
Search stocks
Kriti Nutrients Ltd

| Quarterly Financial Results Q3 FY 2025-26

NEUTRAL SENTIMENT

Report Source

⬤5th Feb 26

Summary : Kriti Nutrients Limited reported increased quarterly profit and revenue, but a decline in nine-month net profit, while navigating new labor code uncertainties and maintaining regulatory compliance.

Quarterly Report Analysis & Insights

Financial Disclosures

  1. Cost of materials consumed
  2. Purchases of Stock-in-Trade
  3. Changes in inventories of finished goods, Stock-in-Trade and work-in-progress
  4. Employee benefits expense
  5. Finance costs
  6. Depreciation and amortization expense
  7. Other expenses
  8. Revenue From Operations
  9. Other Income
  10. Kriti Industries (India) Limited is identified as an Associate due to common management and being fellow subsidiaries, with 6.24% investment.
  11. Both unaudited standalone and consolidated financial results are presented.
  12. Consolidated results include the associate company M/s. Kriti Industries (India) Limited using the Equity Method.

Corporate Overview

  1. Assessment of full impact of new labour codes (Code on Wages 2019, Code on Social Security 2020, Industrial Relation Code 2020, Occupational Safety, Health and Working Condition Code 2020) is ongoing, with Rs.39.46 lakhs provided in P&L.
  2. Oil Seed Extraction and Refining.
  3. Formal submission of financial results and review report.
  4. Company operates in only one business segment.

Risk Factors

  1. New labor codes impact uncertain.
  2. Nine-month net profit declined.
  3. Single business segment dependency.
  4. Common management raises governance questions.

Key Drivers

  1. Revenue from operations significantly increased.
  2. Quarterly net profit showed growth.
  3. Compliant with SEBI listing regulations.
  4. Consolidated results include associate company.

Auditor’s Report

  1. Review conclusion: Nothing has come to our attention that causes us to believe the statement is not prepared in all material respects in accordance with accounting principles.

Board Commentary

  1. Impact of new Labour Codes on the company's operations and financials.
  2. New Labour Codes (Wages, Social Security, Industrial Relation, Occupational Safety, Health and Working Condition) effective November 21, 2025, with rules pending notification.

Corporate Governance

  1. Kriti Industries (India) Limited board includes two non-independent and one independent director, besides the Managing Director, who are also directors on Kriti Nutrients Limited's board.
  2. Audit Committee reviewed the results.
  3. Significant influence over Kriti Industries (India) Limited due to common Managing Director and shared board members, and both being fellow subsidiaries.

Management Discussion & Analysis

Critical Risks

  1. Uncertainty regarding the full impact of new Labour Codes effective November 21, 2025, as corresponding supporting rules are yet to be notified.
Kriti Nutrients Ltd (KRITINUT) Quarterly Report Analysis & Insights | Dhanarthi