Financial Results - Consolidated
Quarter Ended 30th September, 2026 (Unaudited)
- Total Revenue: ₹276.80 lakh (₹23.57 lakh from operations + ₹4.11 lakh other income)
- Total Expenses: ₹208.60 lakh
- Profit before extraordinary items and tax: ₹68.20 lakh
- Extraordinary Items: ₹30.30 lakh (flood impact)
- Profit before tax: ₹37.90 lakh
- Tax Expense: ₹0.01 lakh (Deferred Tax)
- Profit for the period: ₹37.80 lakh
- Other Comprehensive Income: -₹0.01 lakh
- Total Comprehensive Income: ₹37.70 lakh
- EPS: ₹7.38 (Basic & Diluted)
Six Months Ended 30th September, 2026 (Unaudited)
- Total Revenue: ₹430.40 lakh
- Profit for the period: ₹62.80 lakh
- Total Comprehensive Income: ₹72.00 lakh
- EPS: ₹12.26
Financial Results - Standalone
Quarter Ended 30th September, 2026 (Unaudited)
- Total Revenue: ₹274.70 lakh (₹235.70 lakh from operations + ₹39.00 lakh other income)
- Profit before extraordinary items and tax: ₹66.20 lakh
- Extraordinary Items: ₹30.30 lakh (flood impact)
- Profit before tax: ₹35.90 lakh
- Tax Expense: ₹0.01 lakh (Deferred Tax)
- Profit for the period: ₹35.80 lakh
- Total Comprehensive Income: ₹35.70 lakh
- EPS: ₹6.99
Six Months Ended 30th September, 2026 (Unaudited)
- Total Revenue: ₹426.80 lakh
- Profit for the period: ₹59.30 lakh
- Total Comprehensive Income: ₹68.50 lakh
- EPS: ₹11.58
Key Financial Position (Consolidated)
As at 30th September, 2026
- Total Assets: ₹1,464.20 lakh
- Non-Current Assets: ₹985.50 lakh
- Current Assets: ₹478.70 lakh
- Paid-up Equity Share Capital: ₹51.23 lakh (Face value ₹10 per share)
- Other Equity: ₹506.76 lakh (as per previous year balance sheet)
Key Financial Position (Standalone)
As at 30th September, 2026
- Total Assets: ₹1,219.10 lakh
- Equity: ₹384.80 lakh
- Liabilities: ₹834.30 lakh
Extraordinary Items
Bamonpookrie Tea Estate was severely affected by floods on 20th July 2026, resulting in extensive damage to workers' residential quarters, tea processing factory, and other estate infrastructure. Normal operations were significantly disrupted:
- Plucking operations resumed on 27th July 2026
- Factory operations restored only on 14th September 2026
- Estimated production loss: 1,16,250 kg of made tea up to September 2026
- Value of production loss: ₹303.41 lakh
- Not covered under any insurance policy, no insurance recovery
- Financial impact disclosed separately as extraordinary item
- Full extent of losses yet to be assessed and quantified
Tax Treatment
- No provision for current income tax made for quarter and six months ended 30th September, 2026
- Ultimate tax liability to be ascertained at year-end due to seasonal nature of tea business
- Deferred tax of ₹0.01 lakh provided for the quarter
Subsidiary Information
- Winnow Investments and Securities Private Limited (wholly owned subsidiary) included in consolidation
- Subsidiary revenue: ₹21 lakh for quarter, ₹36 lakh for six months ended 30th September, 2026
- Financial statements reviewed by other auditor
Business Context
- Company primarily engaged in cultivation, manufacture and sale of tea
- Seasonal business character - current period figures not indicative of full year results
- One reportable segment: tea
- Cost of materials consumed represents green leaf purchased from third parties and change in inventory for own green leaves
Auditor's Qualifications
- Non-provision of income tax for the period as per Ind AS 12
- Reliance on other auditor's report for subsidiary financials