Summary of Key Information:

Reporting Period: Quarter and Half Year ended 30th September, 2026

Nature of Filing / Announcement: Regulatory filing under SEBI LODR Regulations 30 and 33

Audit Opinion:

Unmodified conclusion (clean) for both standalone and consolidated financial results

Key Financial Highlights [₹ in Lakhs]:

Standalone Results:

Quarter Ended 30th September 2026:

  • Revenue from Operations: ₹68,969.60
  • Interest Income: ₹412.00
  • Dividend Income: ₹39,041.00
  • Rental Income: ₹1,622.00
  • Net gain on fair value changes: ₹64,862.10
  • Total Income: ₹68,969.60
  • Total Expenses: ₹67,509.30
  • Profit before tax: ₹67,509.30
  • Tax Expense: ₹531.29
  • Net Profit: ₹62,196.40
  • EPS: ₹621.96 (Basic and Diluted)

Half Year Ended 30th September 2026:

  • Revenue from Operations: ₹78,313.80
  • Total Income: ₹78,322.50
  • Profit before tax: ₹75,803.60
  • Net Profit: ₹67,277.00
  • EPS: ₹672.77 (Basic and Diluted)

Balance Sheet (Standalone) as at 30th September 2026:

  • Cash and Cash Equivalents: ₹692.03
  • Investments: ₹37,473.12
  • Total Assets: ₹40,703.17
  • Total Liabilities: ₹2,330.65
  • Total Equity: ₹38,372.52

Consolidated Results:

Quarter Ended 30th September 2026:

  • Revenue from Operations: ₹218,592.50
  • Interest Income: ₹412.00
  • Dividend Income: ₹2,360.30
  • Rental Income: ₹1,622.00
  • Net gain on fair value changes: ₹64,862.10
  • Sale of Products & Services: ₹151,166.70
  • Total Income: ₹231,209.70
  • Total Expenses: ₹141,921.00
  • Profit before tax and exceptional items: ₹89,288.70
  • Exceptional Items: ₹0.00
  • Profit before tax: ₹89,288.70
  • Tax Expense: ₹1,041.28
  • Share of profit from equity accounted investee: ₹1,378.41
  • Net Profit: ₹92,660.00
  • EPS: ₹843.99 (Basic)

Half Year Ended 30th September 2026:

  • Revenue from Operations: ₹313,071.50
  • Total Income: ₹326,649.70
  • Profit before tax: ₹108,824.90
  • Net Profit: ₹131,066.20
  • EPS: ₹1,207.57 (Basic)

Balance Sheet (Consolidated) as at 30th September 2026:

  • Cash and Cash Equivalents: ₹2,770.96
  • Investments: ₹98,505.87
  • Total Assets: ₹205,591.78
  • Total Liabilities: ₹51,988.28
  • Total Equity: ₹153,603.50
  • Equity attributable to owners: ₹144,491.51
  • Non-Controlling Interest: ₹9,111.99

Segment-wise Performance:

The Group operates in two segments:

Treasury Segment:

  • Q2 FY27 Revenue: ₹67,425.80
  • Q2 FY27 Segment Profit: ₹66,098.80

Tea Segment:

  • Q2 FY27 Revenue: ₹150,166.70
  • India: ₹105,914.60
  • Outside India: ₹45,252.10
  • Q2 FY27 Segment Profit: ₹16,552.60
  • India: ₹28,361.10
  • Outside India: ₹(11,808.50)

Corporate Actions:

  • Dividend: Not specified for current period
  • No share split, bonus issue, buyback, or capital structure changes announced

Other Significant Information:

  • The Group applied IND AS 29 for hyperinflationary accounting in Malawi subsidiaries, resulting in a net loss of ₹151 lakhs for H1 FY26
  • A fire incident occurred at Kawalazi Estate Co. Ltd. (Malawi subsidiary) after the reporting period; financial impact is being assessed
  • Step-down subsidiaries in Malawi earned net other income of ₹1,099.72 lakhs from purchase/sale of certain items not part of principal business activities
  • Entities included in consolidation: Dhunseri Tea & Industries Limited and its subsidiaries, Dhunseri Investments Limited and its subsidiaries and associates