Key Quantitative Figures

Standalone Financial Results (Figures in ₹ lakhs)

Quarter Ended 31st March 2026:

  • Total Income: ₹58
  • Total Expenses: ₹83
  • Loss before exceptional items and tax: ₹(25)
  • Exceptional Items: ₹(177)
  • Loss before tax: ₹(202)
  • Tax Expense: ₹(32)
  • Loss for the period: ₹(170)
  • Other Comprehensive Income: ₹(10)
  • Total Comprehensive Income: ₹(180)
  • Basic and diluted EPS: ₹(1.42)

Year Ended 31st March 2026:

  • Total Income: ₹169
  • Total Expenses: ₹362
  • Loss before exceptional items and tax: ₹(193)
  • Exceptional Items: ₹(177)
  • Loss before tax: ₹(370)
  • Tax Expense: ₹(32)
  • Loss for the year: ₹(338)
  • Other Comprehensive Income: ₹(10)
  • Total Comprehensive Income: ₹(348)
  • Basic and diluted EPS: ₹(2.83)

Consolidated Financial Results (Figures in ₹ lakhs)

Year Ended 31st March 2026:

  • Loss after tax but before share of profit/loss from associate: ₹(338)
  • Add: Share of profit/(loss) of investments in associate: ₹98
  • Profit/(Loss) for the period: ₹(240)
  • Total Comprehensive Income: ₹(249)
  • Basic and diluted EPS: ₹(2.01)

Assets and Liabilities Position as of 31st March 2026 (Standalone)

  • Total Assets: ₹9,464 lakhs (Previous year: ₹9,838 lakhs)
  • Property, Plant and Equipment: ₹461 lakhs
  • Investments: ₹4,402 lakhs (Non-current ₹3,147 + Current ₹1,255)
  • Cash and Cash Equivalents: ₹8 lakhs
  • Other Bank Balances: ₹13 lakhs
  • Total Equity: ₹8,459 lakhs
  • Equity Share Capital: ₹1,195 lakhs (Face Value ₹10 each)
  • Other Equity: ₹7,264 lakhs

Cash Flow Statement (Standalone)

  • Net Cash from operating activities: ₹(314) lakhs
  • Net Cash from investing activities: ₹246 lakhs
  • Net Cash from financing activities: ₹(14) lakhs
  • Net decrease in Cash and Cash Equivalents: ₹(82) lakhs

Dates of Action

  • Board Meeting Date: 25th May 2026 (12:30 PM to 4:25 PM)
  • Financial Results Period: Quarter and Year Ended 31st March 2026
  • 49th Annual General Meeting: 16th September 2026 at 12:30 PM IST
  • Cut-off date for e-voting eligibility: End of day 9th September 2026
  • Auditor reappointment effective from: Conclusion of 49th AGM until 54th AGM

Parties Involved

  • Statutory Auditors: M/s. Garv & Associates, Chartered Accountants (Firm Registration No. 301094E)
  • Associate Company: Maple Hotels & Resorts Limited
  • Stock Exchanges: BSE Limited (Scrip Code: 508494), Calcutta Stock Exchange
  • Regulatory References: SEBI Circular No. SEBI/HO/CFD/PoD2/CIR/P/0155 dated November 11, 2024

Purpose and Rationale

Auditor Reappointment

The Board approved the reappointment of M/s. Garv & Associates as Statutory Auditors for a second consecutive term of five years based on the recommendation of the Audit Committee, subject to shareholder approval at the ensuing AGM.

Business Updates

1. The company ventured into merchant exporting of teas but plans are currently on hold due to war in the Gulf region.

2. Steps to venture into retail selling of teas are under logistics review.

3. Revenue was earned from interest on inter-corporate deposits, term deposits with banks, and investments in mutual funds.

4. The company is considering a potential merger with associate company Maple Hotels & Resorts Limited to engage synergies.

Legal and Operational Matters

1. The company decided to discontinue the Retirement Scheme signed with the erstwhile General Secretary, ACKS, Central Office at Dibrugarh due to business impediments and financial health concerns.

2. Notice was given vide Section 9-A of the I.D. Act in February 2022. The matter is subjudice.

3. The company has received approval for voluntary delisting from The Calcutta Stock Exchange effective from 27th May 2025.

Capital Structure Impact

No change in paid-up equity share capital reported. remains at ₹1,195 lakhs (Face Value ₹10 each).

Financial Impact

Significant losses reported for both quarter and year ended 31st March 2026, primarily driven by exceptional items of ₹177 lakhs. The company's financial health has been impacted by various uncontrollable events in the tea market and industry.

#Tags: #WarrenTeaLimited #FY2026Results #SEBIDisclosure #RegulatoryCompliance #FinancialUpdate #Negative