Financial Performance (Q1 FY27 vs Q1 FY26 vs Q4 FY26)
Revenue from Operations: ₹897.65 lakhs (Q1 FY27) vs ₹568.85 lakhs (Q1 FY26) vs ₹213.53 lakhs (Q4 FY26)
Other Income: ₹35.92 lakhs (Q1 FY27) vs ₹121.92 lakhs (Q1 FY26) vs ₹35.92 lakhs (Q4 FY26)
Total Income: ₹979.61 lakhs (Q1 FY27) vs ₹690.77 lakhs (Q1 FY26) vs ₹249.45 lakhs (Q4 FY26)
Profit/(Loss) before tax: ₹115.52 lakhs (Q1 FY27) vs ₹8.24 lakhs (Q1 FY26) vs (₹616.21) lakhs (Q4 FY26)
Net Profit/(Loss) after tax: ₹115.52 lakhs (Q1 FY27) vs ₹8.24 lakhs (Q1 FY26) vs (₹581.93) lakhs (Q4 FY26)
Total Comprehensive Income: ₹139.08 lakhs (Q1 FY27) vs ₹15.36 lakhs (Q1 FY26) vs (₹536.06) lakhs (Q4 FY26)
Expense Breakdown (Q1 FY27)
Cost of materials consumed: ₹112.12 lakhs (represents green leaf purchased)
Changes in inventory: (₹423.94) lakhs
Employee benefits expense: ₹562.06 lakhs
Finance costs: ₹11.59 lakhs
Depreciation and amortization: ₹27.85 lakhs
Other expenses: ₹574.41 lakhs
Total Expenses: ₹864.09 lakhs
Tax Matters
No current tax provision for Q1 FY27
No deferred tax asset/liability recognition for Q1 FY27
Auditors noted non-provision of tax liability (current and deferred) for the quarter is not in accordance with Ind AS 12 "Income Taxes"
Company states ultimate income tax liability will depend on results for year ending March 31, 2027, and provision will be determined at year-end
Exceptional Items
FY26 exceptional income of ₹7.00 lakhs represents final compensation received against loss/damage of tea plants on installation of H.T. Poles in different sections of the tea estate by Kohima Mariani Transmission Limited
Other Comprehensive Income (Q1 FY27)
Re-measurement gains on defined benefit plans: ₹22.39 lakhs
Gains on fair value of investment in equity instruments: ₹1.17 lakhs
Net other comprehensive income: ₹23.56 lakhs
Capital Structure
Paid-up equity share capital: ₹351.20 lakhs (face value ₹10 per share, including forfeited shares of ₹10.99 lakhs)
Earnings per share (basic and diluted): ₹3.40 (Q1 FY27) vs ₹0.24 (Q1 FY26) vs (₹17.10) (Q4 FY26)
