Key Quantitative Figures - Standalone (₹ in Lakhs)
- Revenue from Operations: ₹1,476 (Q1 FY27) vs. ₹1,312 (Q1 FY26)
- Other Income: ₹45
- Total Revenue: ₹1,521
- Total Expenses: ₹1,270
- Profit Before Tax: ₹251
- Tax Expense (Deferred): ₹16
- Net Profit for the Period: ₹235
- Other Comprehensive Income: ₹93
- Total Comprehensive Income: ₹328
- Paid-up Equity Share Capital: ₹512.28 lakhs (Face value ₹10 per share)
- Earnings Per Share (Basic & Diluted): ₹4.59
Key Quantitative Figures - Consolidated (₹ in Lakhs)
- Revenue from Operations: ₹1,476
- Other Income: ₹60
- Total Revenue: ₹1,536
- Total Expenses: ₹1,270
- Profit Before Tax: ₹266
- Tax Expense: ₹16 (₹10 Current Tax, ₹16 Deferred Tax)
- Net Profit for the Period: ₹250
- Other Comprehensive Income: ₹93
- Total Comprehensive Income: ₹343
- Paid-up Equity Share Capital: ₹512.28 lakhs
- Earnings Per Share (Basic & Diluted): ₹4.88
- The consolidated results include the Group's share of net profit after tax of ₹15 lakhs from its wholly-owned subsidiary, Winnow Investments and Securities Private Limited.
Dates of Action
- Board Meeting: Held on Friday, 7th August, 2026, commencing at 4:30 p.m. and concluding at 6:45 p.m.
- Period Ended: 30th June, 2026 (Quarter ended)
- Limited Review Report Date: 7th August, 2026
Parties Involved
- Subsidiary: Winnow Investments and Securities Private Limited (Wholly Owned)
- Auditors: NKSJ & Associates, Chartered Accountants (Registration No. 329563E)
- Partner: CA Sneha Jain (Membership No. 234454)
- Designated Director: U. Kanoria, Chairman & Managing Director (DIN: 00081108)
- Regulator: BSE Limited (Scrip Code: 541005)
Stated Rationale and Purpose
The results were prepared and disclosed in compliance with SEBI LODR Regulations 33 and 30, Indian Accounting Standard (Ind AS) 34, and the Companies Act, 2013.
Financial and Operational Impact
Material Event - Flood Impact:
- A massive flood inundated the Bamonpookrie Tea Estate on 20th July, 2026.
- The event severely affected labour quarters, staff quarters, the factory, and other critical infrastructure.
- Plucking operations resumed on 27th July, 2026, but the factory remained non-operational as of the report date, pending cleaning and machinery repairs.
- The affected property, stock of finished goods, and stores & spares are insured, subject to policy deductibles and limits.
- The financial impact cannot be reliably estimated at present.
Taxation:
- Provision for current income tax for the quarter has not been made. The ultimate tax liability is stated to be ascertainable only at the end of the financial year due to the seasonal nature of the tea business.
- The auditors' limited review report qualifies its opinion based on this non-provision of income tax as per Ind AS 12.
Segment Reporting:
- The company has one reportable segment, which is tea. Accordingly, no segment-wise disclosure is provided.
Notes to Financial Results
1. The results were reviewed by the Audit Committee and approved by the Board on 7th August, 2026. The Statutory Auditors have carried out a "Limited Review".
2. The business is seasonal; quarterly figures are not indicative of full-year results.
3. Cost of materials consumed represents green leaf purchased from third parties and change in inventory for own green leaves.
4. The figures for the quarter ended 31st March, 2026, are balancing figures between the audited annual figures and the previously published unaudited nine-month figures.
5. Previous period figures have been restated/regrouped for comparability.