Key Financial Figures (Standalone - in ₹ lakhs)

Quarter Ended 30.06.2026:

  • Revenue from Operations: ₹0
  • Other Income: ₹40
  • Total Income: ₹40
  • Total Expenses: ₹102
  • Employee Benefits Expense: ₹44
  • Finance Costs: ₹3
  • Depreciation and Amortisation Expense: ₹9
  • Other Expenses: ₹46
  • Loss before Exceptional Items and Tax: (₹62)
  • Exceptional Items: ₹0
  • Loss before Tax: (₹62)
  • Tax Expense: ₹0 (Current Tax: ₹0, Deferred Tax: ₹0)
  • Loss for the Period: (₹62)
  • Other Comprehensive Income: ₹97 (Effect for Change in Value of Investments)
  • Total Comprehensive Income for the Period: ₹35
  • Paid-up Equity Share Capital: ₹1,195 (Face Value of ₹10 each)
  • Basic and diluted Earnings per Share (EPS): (₹0.52)

Comparative Figures:

  • Loss for Q1 FY26 (30.06.2025): (₹57) lakhs
  • Loss for Q4 FY26 (31.03.2026): (₹170) lakhs
  • Loss for Full Year FY26 (31.03.2026 Audited): (₹338) lakhs

Key Financial Figures (Consolidated - in ₹ lakhs)

Quarter Ended 30.06.2026:

  • Revenue from Operations: ₹0
  • Other Income: ₹40
  • Total Income: ₹40
  • Total Expenses: ₹102
  • Loss before Exceptional Items and Tax: (₹62)
  • Loss before Tax: (₹62)
  • Loss after Tax but before share from Associate: (₹62)
  • Share of Loss from Investment in Associate (Maple Hotels & Resorts Ltd): (₹58)
  • Loss for the Period: (₹120)
  • Other Comprehensive Income: ₹97 (Effect for Change in Value of Investments)
  • Total Comprehensive Income for the Period: (₹23)
  • Paid-up Equity Share Capital: ₹1,195
  • Basic and diluted Earnings per Share (EPS): (₹1.00)

Strategic and Operational Updates

1. Amalgamation Scheme: The Board of Directors, in its meeting held on 30th June 2025, evaluated and approved a Draft Scheme of Arrangement/Amalgamation with Maple Hotels and Resorts Limited (an unlisted public limited company and an associate of Warren Tea). The scheme is pending statutory and regulatory approvals from the relevant authorities.

2. New Labour Codes: The Government of India's four new Labour Codes, effective from 21st November 2025, were noted. The corresponding supporting rules are yet to be notified. Management's assessment states there is no material financial implication due to these changes currently. A full assessment of impact on employee benefit expenses will be undertaken upon notification of the rules.

Audit and Review Details

  • The Statutory Auditors, M/s GARV & Associates, conducted a 'Limited Review' of the results for the quarter.
  • The review report includes an Emphasis of Matter regarding the non-ascertainment of income tax liability (current and deferred) for the quarter as per Ind AS 12, as this is determined by the company at the end of the financial year (31st March 2027).
  • The auditors concluded that based on their review, nothing has come to their attention to believe that the statements are not prepared in accordance with the required accounting standards and disclosure regulations.

Governance and Approval

  • The financial results were approved by the Board of Directors at a meeting held on 10th August 2026, which started at 12:30 PM and concluded at 3:45 PM.
  • The approval was based on the recommendations of the Audit Committee.
  • The results will be posted on the company's website, www.warrentea.com.