Warren Tea Limited announced the unaudited standalone and consolidated financial results for the second quarter and half year ended 30th September 2026, approved by the Board of Directors at its meeting held on 11th November 2026. The meeting started at 12:30 PM and concluded at 2:30 PM.
Standalone Financial Results (Figures in ₹ lakhs)
Quarter Ended 30.09.2026:
- Other Income: ₹34
- Total Income: ₹34
- Expenses: ₹88 (Employee Benefits: ₹42, Finance Costs: ₹3, Depreciation: ₹10, Other Expenses: ₹33)
- Loss before Exceptional Items and Tax: ₹(54)
- Loss before Tax: ₹(54)
- Tax Expense: Nil
- Loss for the period: ₹(54)
- Other Comprehensive Income: ₹10
- Total Comprehensive Income: ₹(44)
- Earnings per Share (Basic and diluted): ₹(0.45)
Half Year Ended 30.09.2026:
- Other Income: ₹74
- Total Income: ₹74
- Expenses: ₹190 (Employee Benefits: ₹86, Finance Costs: ₹6, Depreciation: ₹19, Other Expenses: ₹79)
- Loss before Exceptional Items and Tax: ₹(116)
- Loss before Tax: ₹(116)
- Tax Expense: Nil
- Loss for the period: ₹(116)
- Other Comprehensive Income: ₹107
- Total Comprehensive Income: ₹(9)
- Earnings per Share (Basic and diluted): ₹(0.97)
Standalone Assets and Liabilities (Half Year Ended 30.09.2026)
Assets: ₹9,442 lakhs (Non-Current: ₹6,927, Current: ₹2,515)
Equity and Liabilities: Equity ₹8,449 lakhs (Share Capital: ₹1,195, Other Equity: ₹7,254), Liabilities: ₹993 lakhs (Non-Current: ₹123, Current: ₹870)
Standalone Cash Flow (Half Year Ended 30.09.2026)
- Net Cash from operating activities: ₹(182)
- Net Cash from investing activities: ₹181
- Net Cash from financing activities: ₹(6)
- Net decrease in Cash and Cash Equivalents: ₹(7)
- Closing Cash and Cash Equivalents: ₹4
Consolidated Financial Results (Figures in ₹ lakhs)
Quarter Ended 30.09.2026:
- Loss after tax but before share from Associate: ₹(54)
- Share of Loss from Investments in Associate: ₹(51)
- Loss for the period: ₹(105)
- Total Comprehensive Income: ₹(96)
- Earnings per Share (Basic and diluted): ₹(0.88)
Half Year Ended 30.09.2026:
- Loss after tax but before share from Associate: ₹(116)
- Share of Loss from Investments in Associate: ₹(109)
- Loss for the period: ₹(225)
- Total Comprehensive Income: ₹(119)
- Earnings per Share (Basic and diluted): ₹(1.88)
Consolidated Assets and Liabilities (Half Year Ended 30.09.2026)
Assets: ₹10,423 lakhs (Non-Current: ₹7,908, Current: ₹2,515)
Equities and Liabilities: Equity ₹9,430 lakhs (Share Capital: ₹1,195, Other Equity: ₹8,235), Liabilities: ₹993 lakhs (Non-Current: ₹123, Current: ₹870)
Key Disclosures
1. The Scheme of amalgamation of Warren Tea Limited with and into Maple Hotels and Resorts Limited has been approved by the NCLT, Kolkata Bench, by its order dated 30th September 2026. However, the application for certified true copy of the order is pending with NCLT, and pending receipt of such copy, the legal effect of the amalgamation has not been provided in these financial results.
2. Income tax liability (current and deferred) has not been ascertained for the quarter ended 30th September 2026 as it will be determined at the end of the financial year ending 31st March 2027.
3. The Statutory Auditors, M/s GARV & Associates, Chartered Accountants, have conducted a "Limited Review" for the quarter and half-year ended 30th September 2026 in terms of SEBI LODR Regulations, 2015.
4. The financial results were approved by the Board of Directors based on appropriate recommendations by the Audit Committee.