💰 Financial Performance

Revenue Growth by Segment

The company reported zero revenue (INR 0.00 Lakhs) for the six months ended September 30, 2025, representing a 100% decline compared to INR 8.56 Lakhs in the same period of the previous year. No segment-wise breakdown is provided as operations appear to be stalled.

Geographic Revenue Split

Not disclosed in available documents; however, the registered office is located in Boisar, Maharashtra, India.

Profitability Margins

Profitability margins are not calculable due to zero revenue. The company reported a Net Loss of INR 3.79 Lakhs for the six months ended September 30, 2025, compared to a Net Profit of INR 0.56 Lakhs in the previous year's corresponding period.

EBITDA Margin

EBITDA is negative as the company incurred an operating loss of INR 3.79 Lakhs before working capital changes for H1 FY26, compared to an operating profit of INR 0.56 Lakhs in H1 FY25.

Capital Expenditure

Property, Plant and Equipment remained stagnant at INR 31.25 Lakhs as of September 30, 2025, showing zero new capital expenditure during the period.

Credit Rating & Borrowing

Not disclosed. However, non-current borrowings stood at INR 292.65 Lakhs as of September 30, 2025, an increase of 2.81% from INR 284.65 Lakhs as of March 31, 2025.

⚙️ Operational Drivers

Raw Materials

Not disclosed in available documents due to lack of active manufacturing operations during the reporting period.

Capacity Expansion

Current Property, Plant and Equipment is valued at INR 31.25 Lakhs. No expansion plans are mentioned in the financial statements.

Raw Material Costs

Cost of materials consumed was INR 0.00 Lakhs for H1 FY26, reflecting the total halt in production activities.

Manufacturing Efficiency

Capacity utilization is effectively 0% given the zero revenue and zero material consumption reported for the period.

📈 Strategic Growth

Expected Growth Rate

0%

Growth Strategy

The documents do not outline a growth strategy; the company is currently focused on maintaining minimal operations with a negative net worth of INR -288.06 Lakhs. Future growth would require a complete capital restructuring and resumption of manufacturing.

Products & Services

Filaments and plastic-based industrial products (implied by the company name Krishna Filament Industries Limited).

New Products/Services

None reported; the company is currently non-operational in terms of sales.

Market Share & Ranking

Not disclosed; the company appears to be a micro-cap entity with negligible market share.

🌍 External Factors

Industry Trends

The plastics and filament industry is subject to environmental regulations and raw material price volatility; however, the company is currently not participating in the market due to operational suspension.

Competitive Landscape

Not disclosed; the company is currently inactive compared to active industry peers.

Competitive Moat

The company lacks a visible moat as its net worth is fully eroded (INR -288.06 Lakhs) and it has failed to generate revenue in the current half-year.

Macro Economic Sensitivity

Highly sensitive to industrial demand for filaments and plastic products, though currently neutralized by lack of operations.

⚖️ Regulatory & Governance

Industry Regulations

The company operates under the Companies Act, 2013 and SEBI (LODR) Regulations, 2015. It follows Ind AS 34 for interim financial reporting.

Taxation Policy Impact

The company reported zero tax expense for H1 FY26 due to the reported loss of INR 3.79 Lakhs.

Legal Contingencies

Not disclosed in available documents; however, the company has a deferred tax liability of INR 0.41 Lakhs.

⚠️ Risk Analysis

Key Uncertainties

The primary uncertainty is the 'Going Concern' status, given the negative equity of INR 288.06 Lakhs and zero operational revenue.

Geographic Concentration Risk

100% concentrated in India, specifically Maharashtra, based on the registered office address.

Third Party Dependencies

High dependency on lenders to fund the ongoing losses, as seen by the INR 8.00 Lakhs increase in long-term borrowings during the period.

Technology Obsolescence Risk

High risk if manufacturing equipment (valued at INR 31.25 Lakhs) is not upgraded or maintained during the operational halt.

Credit & Counterparty Risk

Minimal current credit risk from customers as there are no receivables (INR 0.00 Lakhs), but high credit risk for the company itself due to insolvency.