The Board of Directors of Bengal Tea & Fabrics Limited approved the unaudited financial results for the quarter ended September 30, 2026, during their meeting held on November 12, 2026, at the registered office in Kolkata. The meeting took place from 5:00 p.m. to 6:30 p.m.
Financial Performance (Quarter ended September 30, 2026)
Income Statement Highlights (₹ in lakhs):
- Total Income: ₹2,371 lakhs
- Revenue from operations: ₹79 lakhs
- Other income: ₹2,292 lakhs
- Total Expenses: ₹1,882 lakhs
- Cost of materials consumed: ₹552 lakhs
- Employee benefits expense: ₹(542) lakhs (credit)
- Finance cost: ₹17 lakhs
- Depreciation and amortization: ₹77 lakhs
- Power & fuel: ₹139 lakhs
- Other expenses: ₹474 lakhs
- Profit before tax: ₹489 lakhs
- Tax Expense: ₹129 lakhs
- Current Tax: ₹190 lakhs
- Less: MAT Credit Entitlement: ₹(61) lakhs
- Net Profit for the quarter: ₹360 lakhs (₹3.60 crore)
- Earnings per Share (EPS): ₹4.00 (basic & diluted, not annualized)
Financial Performance (Half-year ended September 30, 2026)
Income Statement Highlights (₹ in lakhs):
- Total Income: ₹4,367 lakhs
- Revenue from operations: ₹1,152 lakhs
- Other income: ₹3,215 lakhs
- Total Expenses: ₹2,841 lakhs
- Profit before tax: ₹1,526 lakhs
- Tax Expense: ₹344 lakhs
- Net Profit for half-year: ₹1,182 lakhs (₹11.82 crore)
- Earnings per Share (EPS): ₹13.12 (basic & diluted, not annualized)
Balance Sheet Position (as at September 30, 2026)
Assets (₹ in lakhs):
- Total Assets: ₹23,099 lakhs
- Non-current Assets: ₹7,179 lakhs
- Property, plant and equipment: ₹5,500 lakhs
- Investments: ₹1,023 lakhs
- Other financial assets: ₹611 lakhs
- Current Assets: ₹15,920 lakhs
- Inventories: ₹1,031 lakhs
- Investments: ₹13,667 lakhs
- Trade receivables: ₹178 lakhs
- Cash and cash equivalents: ₹18 lakhs
- Bank balances: ₹376 lakhs
Equity and Liabilities (₹ in lakhs):
- Equity: ₹20,615 lakhs
- Equity Share Capital: ₹901 lakhs (face value ₹10 per share)
- Other Equity: ₹19,714 lakhs
- Non-current liabilities: ₹1,142 lakhs
- Borrowings: ₹287 lakhs
- Deferred tax liabilities: ₹853 lakhs
- Current liabilities: ₹1,342 lakhs
- Borrowings: ₹677 lakhs
- Trade payables: ₹80 lakhs
- Current tax liabilities: ₹122 lakhs
Cash Flow Statement (Half-year ended September 30, 2026)
Cash Flow (₹ in lakhs):
- Net cash from operating activities: ₹(1,280) lakhs
- Net cash from investing activities: ₹1,339 lakhs
- Purchase of investments: ₹(5,788) lakhs
- Sale of investments: ₹6,977 lakhs
- Dividend received: ₹49 lakhs
- Interest received: ₹121 lakhs
- Net cash from financing activities: ₹(121) lakhs
- Dividend paid: ₹(135) lakhs
- Net decrease in cash: ₹(60) lakhs
- Cash equivalents at period end: ₹18 lakhs
Operational and Regulatory Details
- The financial results were reviewed by the Audit Committee and approved by the Board of Directors
- Statutory Auditors Jain & Co. Chartered Accountants issued a Limited Review Report dated November 12, 2026
- The review was conducted pursuant to Regulation 33 of SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015
- The company has transitioned to a single reportable segment (Tea) after closing all other business segments
- Previous period figures have been re-grouped/re-classified to conform to current period's classification
- No discontinued operations during the current financial year as leasehold rights were disposed of previously
- The company complied with Indian Accounting Standard 34 "Interim Financial Reporting" (Ind AS 34)