Key Quantitative Figures - Standalone (Rs. in Lakhs)
Quarter Ended September 30, 2026:
- Total Income: ₹1,138.49
- Revenue from Operations: ₹471.76
- Other Income: ₹666.73
- Total Expenses: ₹892.24
- Profit Before Tax: ₹246.25
- Tax Expenses: ₹79.66
- Current Tax: ₹95.00
- Deferred Tax: ₹(15.34)
- Net Profit After Tax: ₹167.09
- Basic EPS: ₹26.86
- Diluted EPS: ₹26.86
Half Year Ended September 30, 2026:
- Total Income: ₹1,999.65
- Profit Before Tax: ₹411.64
- Net Profit After Tax: ₹296.22
- Basic EPS: ₹47.62
- Diluted EPS: ₹47.62
Comparative Figures (Quarter Ended):
- September 30, 2025: Net Profit ₹220.64 lakh, EPS ₹35.47
- June 30, 2026: Net Profit ₹129.13 lakh, EPS ₹20.76
Key Quantitative Figures - Consolidated (Rs. in Lakhs)
Quarter Ended September 30, 2026:
- Total Income: ₹706.88
- Share of Net Profits of Associates/Joint Venture: ₹1,421.50
- Profit Before Tax: ₹1,236.14
- Net Profit After Tax: ₹1,156.98
- Basic EPS: ₹185.99
- Diluted EPS: ₹185.99
Half Year Ended September 30, 2026:
- Net Profit After Tax: ₹2,690.20
- Basic EPS: ₹432.46
- Diluted EPS: ₹432.46
Dates of Action
- Board Meeting: November 13, 2026 (11:00 AM - 11:30 AM)
- Period Ended: September 30, 2026
- Dividend Approval: August 19, 2026 (AGM)
- Auditor Review Report Date: November 12, 2026
Parties Involved
- Board of Directors of Neelamalai Agro Industries Limited
- PKF Sridhar & Santhanam LLP, Chartered Accountants (Statutory Auditors)
- Associate Companies: AVT Natural Products Limited, Midland Corporate Advisory Services Private Limited
- Joint Venture: AVT McCormick Ingredients Private Limited
Dividend Information
- Final dividend of ₹20 per equity share (200% on face value of ₹10 each) for year ended March 31, 2026
- Approved by shareholders in AGM held on August 19, 2026
- Dividend has been paid
Financial Statement Notes
1. Financial results prepared in accordance with Indian Accounting Standards (Ind-AS)
2. Company's main operations are in Plantations - significant reportable segment
3. Segment reporting not applicable due to single segment operations
4. Due to seasonality of sector, quarterly results not indicative of full year performance
5. Other Income includes Net Fair Value Gain/(Loss) from investments:
- Q2 FY26: ₹(5.87) lakh loss
- H1 FY26: ₹211.13 lakh gain
- Q2 FY25: ₹(33.32) lakh loss
- H1 FY25: ₹165.26 lakh gain
6. Other income includes dividend income from associate and joint venture of ₹431.61 lakh for H1 FY26 (H1 FY25: ₹401.15 lakh)
7. Figures for previous periods regrouped/reclassified to conform to current period classification
Auditor Review
- Limited review conducted by PKF Sridhar & Santhanam LLP
- Review report dated November 12, 2026
- No material misstatements identified
- For consolidated results, reliance placed on review reports of other auditors for material associates
Capital Structure
- Paid-up equity share capital: ₹62.21 lakh (Face Value ₹10 each)
- Standalone Other Equity: ₹7,267.06 lakh (as of September 30, 2026)
- Consolidated Other Equity: ₹35,453.62 lakh (as of September 30, 2026)