šŸ’° Financial Performance

Revenue Growth by Segment

Krishival Nuts segment revenue reached INR 86.94 Cr in H1 FY26, growing 19% YoY, while the Melt N Mellow (Ice Cream) segment contributed INR 29.24 Cr, representing a 37% YoY growth. In Q2 FY26, Nuts grew 20% YoY to INR 53.05 Cr, and Ice Cream grew to INR 13.61 Cr, a significant increase following the September 2024 acquisition.

Geographic Revenue Split

The company has a strong market presence across Western and Southern India, specifically targeting Maharashtra, Karnataka, Telangana, and Andhra. It also maintains an export footprint in Singapore with plans to expand into other Asian and Middle Eastern markets.

Profitability Margins

Net Profit Margin stood at 7.81% for FY25, down from 9% in FY24. Operating Profit Margin was reported at 24.30% for FY25. Return on Networth was 10.50% in FY25, compared to 12.63% in FY24 and 8.04% in FY23.

EBITDA Margin

EBITDA margin was 12% in FY25 (INR 25.2 Cr), a decrease from 14% in FY24 and 16% in FY23, primarily due to capacity expansion costs and the integration of new business segments. EBITDA has grown 3.4x since FY22, achieving a 51% CAGR.

Capital Expenditure

The company plans to quadruple its nuts processing capacity over the next two years and is investing in securing finances to reach 100% capacity utilization in the ice cream segment by FY28.

Credit Rating & Borrowing

The company maintains a very low Debt-Equity Ratio of 0.04% and a high Interest Coverage Ratio of 23.84x as of March 31, 2025, indicating minimal reliance on external debt and strong ability to service interest from operating profits.

āš™ļø Operational Drivers

Raw Materials

Key raw materials include raw nuts (cashews, pistachios, etc.) for the nuts segment and milk and cream for the Melt N Mellow ice cream, dairy, and bakery segments. Specific percentage of total cost for each is not disclosed.

Import Sources

Raw materials are sourced through a sound supply chain arrangement, primarily within India to support manufacturing units in Halkarni Industrial Area, Kolhapur, Maharashtra.

Capacity Expansion

Current ice cream capacity utilization is 25% as of H1 FY26, with a target to reach 100% by FY28. The company also plans to quadruple its nuts processing capacity within the next two years.

Raw Material Costs

Cost of Material Consumed was INR 57.8 Cr in FY23. The company utilizes in-house flavoring and value addition to maintain margins and quality consistency.

Manufacturing Efficiency

Smart automation is employed to drive efficiency and product consistency; ice cream capacity utilization is targeted to scale from 25% to 100% over two years.

Logistics & Distribution

Distribution is being expanded to reach over 200 towns, focusing on Tier II and III markets, modern trade, and quick commerce channels.

šŸ“ˆ Strategic Growth

Expected Growth Rate

100%

Growth Strategy

Growth will be driven by quadrupling nuts processing capacity, expanding retail reach to 200+ towns, strengthening e-commerce and quick commerce channels, and scaling export footprints. The company aims for a 50-50 revenue split between nuts and ice cream by FY28.

Products & Services

Premium nuts (roasted salted pistachios, assorted flavored cashews), dry fruits, ice cream, dairy products, and bakery items.

Brand Portfolio

Krishival Nuts, Melt N Mellow.

New Products/Services

Launch of new indulgent and health-based snacks, alongside expansion into dairy and bakery categories under the Melt N Mellow brand.

Market Expansion

Pan-India expansion for Krishival Nuts and regional deepening in Karnataka, Telangana, and Andhra for the ice cream segment.

Strategic Alliances

Acquisition of Melt N Mellow Foods Private Limited in September 2024 to venture into the ice cream and dairy segment.

šŸŒ External Factors

Industry Trends

The FMCG sector is seeing rapid growth in Tier II/III markets and a shift toward quick commerce. Krishival is positioning itself as an agile, innovation-led player competing with larger incumbents.

Competitive Landscape

Competes with much larger FMCG incumbents through innovation, quality, and a dual-brand strategy (Nuts and Ice Cream).

Competitive Moat

Moat is built on an integrated manufacturing ecosystem, consistent product quality (aroma/crunchiness), and a robust supply chain that ensures premium pricing and customer trust.

Macro Economic Sensitivity

High sensitivity to discretionary consumption trends in India, which drives demand for premium FMCG products.

Consumer Behavior

Increasing consumer preference for premium, branded, and health-oriented snacks and indulgent dairy products.

Geopolitical Risks

Expansion into Asian and Middle Eastern export markets introduces risks related to international trade regulations and geopolitical stability.

āš–ļø Regulatory & Governance

Industry Regulations

Operations are subject to the Companies Act 2013, food safety standards (FSSAI), and pollution control norms applicable to food processing units in Maharashtra.

Environmental Compliance

The company emphasizes sustainability and circular value creation as part of its core pillars.

Taxation Policy Impact

Current tax liabilities (Net) stood at INR 1.7 Cr as of H1 FY26.

Legal Contingencies

The company has disclosed the impact of pending litigations on its financial position in Note 39 of the Standalone Financial Statements for FY25.

āš ļø Risk Analysis

Key Uncertainties

Success depends on the ability to quadruple capacity while maintaining 100% utilization and successfully scaling the ice cream segment to contribute to PAT by FY27.

Geographic Concentration Risk

Revenue is currently concentrated in Western and Southern India (Maharashtra, Karnataka, Telangana, Andhra).

Third Party Dependencies

Dependency on raw nut suppliers and dairy farmers for consistent quality and quantity of raw materials.

Technology Obsolescence Risk

The company mitigates this by investing in smart automation and innovation-driven manufacturing.

Credit & Counterparty Risk

Debtors turnover of 12.87x indicates a relatively healthy collection cycle, though rapid expansion in retail and e-commerce requires careful credit management.