Key Quantitative Figures - Standalone (Rs. in Lakhs)

Quarter Ended September 30, 2026:

  • Revenue from Operations: ₹666.73
  • Other Income: ₹471.76
  • Total Income: ₹1,138.49
  • Total Expenses: ₹892.24
  • Profit Before Tax: ₹246.25
  • Tax Expense: ₹79.16 (Current Tax: ₹95.00, Deferred Tax: ₹(15.84))
  • Net Profit After Tax: ₹167.09
  • Other Comprehensive Income (net of tax): ₹(39.54)
  • Total Comprehensive Income: ₹127.55
  • Basic EPS: ₹26.86
  • Diluted EPS: ₹26.86
  • Paid-up Equity Share Capital: ₹62.21 (Face Value ₹10 each)

Half Year Ended September 30, 2026:

  • Revenue from Operations: ₹1,307.58
  • Other Income: ₹692.07
  • Total Income: ₹1,999.65
  • Total Expenses: ₹1,588.01
  • Profit Before Tax: ₹411.64
  • Tax Expense: ₹115.42 (Current Tax: ₹95.00, Deferred Tax: ₹20.42)
  • Net Profit After Tax: ₹296.22
  • Other Comprehensive Income (net of tax): ₹(3.32)
  • Total Comprehensive Income: ₹292.90
  • Basic EPS: ₹47.62
  • Diluted EPS: ₹47.62

Comparative Figures (Quarter Ended September 30, 2025):

  • Net Profit After Tax: ₹220.64 lakhs
  • Basic EPS: ₹35.47

Key Quantitative Figures - Consolidated (Rs. in Lakhs)

Quarter Ended September 30, 2026:

  • Revenue from Operations: ₹666.73
  • Other Income: ₹40.15
  • Total Income: ₹706.88
  • Share of Profit of Associates and Joint Venture: ₹1,236.14
  • Profit Before Tax: ₹1,569.48
  • Tax Expense: ₹412.50 (Current Tax: ₹395.36, Deferred Tax: ₹17.14)
  • Net Profit After Tax: ₹1,156.98
  • Other Comprehensive Income (net of tax): ₹107.76
  • Total Comprehensive Income: ₹1,264.74
  • Basic EPS: ₹185.99
  • Diluted EPS: ₹185.99

Half Year Ended September 30, 2026:

  • Net Profit After Tax: ₹2,690.20 lakhs
  • Basic EPS: ₹432.46

Cash Flow Statement - Standalone (H1 FY27)

  • Net Cash Used in Operating Activities: ₹(202.07) lakhs
  • Net Cash Generated from Investing Activities: ₹327.71 lakhs
  • Net Cash Used in Financing Activities: ₹(124.41) lakhs (Dividend Paid: ₹124.41 lakhs)
  • Net Increase in Cash: ₹1.23 lakhs
  • Cash and Cash Equivalents at End of Period: ₹43.22 lakhs

Assets and Liabilities - Consolidated

As of September 30, 2026 (Unaudited):

  • Total Assets: ₹36,629.00 lakhs
  • Non-Current Assets: ₹32,344.88 lakhs (Includes Investments in Associates: ₹28,785.54 lakhs)
  • Current Assets: ₹4,284.12 lakhs
  • Total Equity: ₹35,515.83 lakhs
  • Total Liabilities: ₹1,113.16 lakhs

Notes to Financial Results

1. Accounting Standards: Prepared in accordance with Indian Accounting Standards (Ind-AS).

2. Review and Approval: Results reviewed by the Audit Committee and approved by the Board on November 13, 2026. Statutory Auditors, PKF Sridhar & Santhanam LLP, have carried out a limited review.

3. Segment Reporting: The company's main operations are in Plantations, which is the only significant reportable segment.

4. Seasonality: The financial results for the quarter are not indicative of the full year's expected performance due to sector seasonality.

5. Other Income: Includes Net Fair Value Gain/(Loss) from investments:

  • Q2 FY27: ₹(5.87) lakhs loss
  • H1 FY27: ₹211.13 lakhs gain

6. Dividend: Shareholders in the AGM held on August 19, 2026, approved a final dividend of ₹20 (200%) per equity share (face value ₹10 each) for the year ended March 31, 2026. The company has paid this dividend.

7. Components of Consolidation: Includes associate companies (AVT Natural Products Limited, Midland Corporate Advisory Services Private Limited) and a joint venture (AVT McCormick Ingredients Private Limited).

8. Share of Associate Profit: The consolidated results include the share of net profit after tax of an associate (AVT Natural Products Limited) amounting to ₹1,234.99 lakhs for the quarter and ₹2,479.02 lakhs for the half year.