Key Quantitative Figures

Financial Results for Year Ended March 31, 2026 (in ₹ lakhs):

  • Total Income: ₹9,050.50
  • Revenue from Operations: ₹8,807.12
  • Other Income: ₹243.38
  • Total Expense: ₹8,901.69
  • Profit Before Tax: ₹148.81
  • Total Tax Expense: ₹(26.62) [negative indicates tax benefit]
  • Net Profit for the Period: ₹175.43
  • Other Comprehensive Income: ₹(15.79) [loss]
  • Total Comprehensive Income: ₹159.64
  • Paid-up Equity Share Capital: ₹749.55
  • Reserves: ₹4,776.77

Financial Results for Quarter Ended March 31, 2026 (in ₹ lakhs):

  • Total Income: ₹816.66
  • Revenue from Operations: ₹762.43
  • Other Income: ₹54.23
  • Total Expense: ₹1,814.84
  • Profit Before Tax: ₹(998.18) [loss]
  • Total Tax Expense: ₹(31.81) [tax benefit]
  • Net Loss for the Period: ₹(966.37)
  • Other Comprehensive Income: ₹(44.49) [loss]
  • Total Comprehensive Income: ₹(1,010.86) [loss]
  • Basic & Diluted EPS: ₹(6.45) [loss per share]

Balance Sheet as at March 31, 2026 (in ₹ lakhs):

  • Total Assets: ₹12,218.84
  • Non-Current Assets: ₹8,427.20
  • Current Assets: ₹3,791.64
  • Total Equity: ₹6,599.26
  • Non-Current Liabilities: ₹784.64
  • Current Liabilities: ₹4,834.94

Cash Flow Statement for Year Ended March 31, 2026 (in ₹ lakhs):

  • Net Cash from Operating Activities: ₹588.50
  • Net Cash from Investing Activities: ₹(28.45)
  • Net Cash from Financing Activities: ₹(198.10)
  • Net Increase in Cash & Equivalents: ₹361.95
  • Cash & Equivalents at Closing: ₹630.36

Dates of Action

The Board meeting was held on May 28, 2026. The financial results cover the period ending March 31, 2026. The auditor's report is dated May 28, 2026.

Parties Involved

  • Stock Exchange: BSE Limited
  • Statutory Auditors: M/s. B. Nath & Co., Chartered Accountants, Kolkata (FRN: 307057E)
  • Company Representatives: Namrata Saraf (Company Secretary & Compliance Officer), Sandeep Singhania (Managing Director)
  • Auditor Representative: Gaurav More (Partner)

Financial Impact

As quantified in the financial results above. The company turned profitable at the full-year level with net profit of ₹175.43 lakh compared to a net loss of ₹458.44 lakh in the previous year.

Capital Structure Impact

No change in paid-up equity share capital reported (₹749.55 lakh).

Emphasis of Matter by Auditors

The auditors, B. Nath & Co., issued an unmodified opinion but drew attention to the fact that "the Company has not recognized a provision for a portion of its gratuity liability as determined by an independent actuarial valuation carried out in accordance with Ind AS 19 - Employee Benefits." They noted that "the actuarially determined present value of the defined benefit obligation, to the extent not provided for, represents a departure from the measurement and recognition requirements prescribed under Ind AS 19."

Additional Notes from Management

1. Production of green leaf from company's tea estates involves integrated process; cost of material consumed represents purchase of Green Leaf.

2. The company has no separate reportable segments as it is primarily engaged in tea business.

3. Taxation provision computed at year-end basis due to seasonal nature of business.

4. Labour Code implications are under evaluation as rules are yet to be notified; adjustments will be made in subsequent periods.

5. Q4 figures are derived from difference between audited full-year and unaudited YTD figures up to Q3.

6. Previous year figures have been rearranged/regrouped for comparability.

Publication Details

The results will be published in newspaper as per Regulation 47 and are available on company website (www.dianatea.in) and BSE website (www.bseindia.com).