Integrated Filing — IndAS



General information about company
Scrip Code 500467
NSE Symbol HARRMALAYA
MSEI Symbol NOTLISTED
ISIN INE544A01019
Name of company Harrisons Malayalam Limited
Type of company Main Board
Class of security Equity
Date of start of financial year 01-Apr-2025
Date of end of financial year 31-Mar-2026
Date of board meeting when results were approved 08-Aug-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 30-Jul-2025
Description of presentation currency INR (in Actuals)
Reporting Type Quarterly
Reporting Quarter First quarter
Nature of report standalone or consolidated Consolidated
Whether results are audited or unaudited for the quarter ended Unaudited
Whether results are audited or unaudited for the Year to date for current period ended/year ended
Segment Reporting Multi segment
Description of single segment
Start date and time of board meeting 08-Aug-2025   11:30:00
End date and time of board meeting 08-Aug-2025   14:45:00
Whether cash flow statement is applicable on company
Type of cash flow statement
Declaration of unmodified opinion or statement on impact of audit qualification Not applicable



Financial Results Ind-AS
Particulars 3 months/ 6 months ended (dd-mm-yyyy) Year to date figures for current period ended (dd-mm-yyyy)
A Date of start of reporting period 01-Apr-2025
B Date of end of reporting period 30-Jun-2025
C Whether results are audited or unaudited Unaudited
D Nature of report standalone or consolidated Consolidated
Part I Blue color marked fields are non-mandatory. For Consolidated Results, if the company has no figures for 3 months / 6 months ended, in such case zero shall be inserted in the said column.
1 Income
Revenue from operations 1164594000
Other income 27918000
Total income 1192512000
2 Expenses
(a) Cost of materials consumed 210281000
(b) Purchases of stock-in-trade 221483000
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade -139214000
(d) Employee benefit expense 447783000
(e) Finance costs 34579000
(f) Depreciation, depletion and amortisation expense 15750000
(f) Other Expenses
1 Other Expenses 342221000 342221000
Total other expenses 342221000
Total expenses 1132883000
3 Total profit before exceptional items and tax 59629000
4 Exceptional items 0
5 Total profit before tax 59629000
6 Tax expense
7 Current tax 0
8 Deferred tax 0
9 Total tax expenses 0
10 Net movement in regulatory deferral account balances related to profit or loss and the related deferred tax movement 0
11 Net Profit Loss for the period from continuing operations 59629000
12 Profit (loss) from discontinued operations before tax 0
13 Tax expense of discontinued operations 0
14 Net profit (loss) from discontinued operation after tax 0
15 Share of profit (loss) of associates and joint ventures accounted for using equity method 0
16 Total profit (loss) for period 59629000
17 Other comprehensive income net of taxes -6905000
18 Total Comprehensive Income for the period 52724000
19 Total profit or loss, attributable to
Profit or loss, attributable to owners of parent
Total profit or loss, attributable to non-controlling interests
20 Total Comprehensive income for the period attributable to
Comprehensive income for the period attributable to owners of parent
Total comprehensive income for the period attributable to owners of parent non-controlling interests
21 Details of equity share capital
Paid-up equity share capital 184543000
Face value of equity share capital 10
27 Details of debt securities
22 Reserves excluding revaluation reserve
23 Earnings per share
i Earnings per equity share for continuing operations
Basic earnings (loss) per share from continuing operations 3.23
Diluted earnings (loss) per share from continuing operations 3.23
ii Earnings per equity share for discontinued operations
Basic earnings (loss) per share from discontinued operations 0
Diluted earnings (loss) per share from discontinued operations 0
ii Earnings per equity share
Basic earnings (loss) per share from continuing and discontinued operations 3.23
Diluted earnings (loss) per share from continuing and discontinued operations 3.23
24 Debt equity ratio 0
25 Debt service coverage ratio 0
26 Interest service coverage ratio 0
27 Disclosure of notes on financial results Textual Information(1)



Disclosure of notes on financial results
Textual Information(1) Notes n1. These unaudited consolidated financial results have been prepared in accordance with Indian Accounting Standards Ind AS prescribed under Section 133 of the Companies Act 2013 read with the relevant rules thereunder and in terms of Regulation 33 of the SEBI LODR Regulations 2015 as amended and other accounting principlesgenerally accepted in India. n2. The figures for quarter ended 31 March 2025 are the balance figures between audited figures in respect of the full financial year and the published unaudited year to date figures up to the third quarter of the respective financial years. n3. The above financial results have been reviewed by the Audit Committee and approved by the Board of Directors in their respective meetings held on 08 August 2025. n4. Cost of materials consumed represents cost of green leaf latex and tea used for blending purchased from others. n5. The Groups core business is production of natural rubber and tea. The operations are conducted through plantation estates and factories based in Kerala and Tamil Nadu. The Group has considered business segments as the primary segment. The business segments are tea rubber and others which have been identified taking into account the organisational structure as well as the differing risks and returns of these segments. The results for rubber segment includes income from sale of rubber trees. n6. The Group has unabsorbed depreciation and carry forward losses of earlier years and certain exempt income included in the total income. Accordingly the tax expenses is Nil in the current and previous years. Deferred tax assets on unabsorbed depreciation and carry forward losses have been recognized to the extent of deferred tax liability assets on temporary differences in accordance with Ind AS 12 Income Taxes. n7. The Groups current liabilities have exceeded its current assets as at 30 June 2025.However on the basis of ageing and expected dates of realisation of financial assets payment of financial liabilities expected future cash flows sanctioned unutilized credit facilities from bankers and the plans of the Board of Directors management relating to its business operations, the company is capable of meeting its financial obligations existing at the date of balance sheet as and when they fall due within a period of one year from the balanc sheet date.



Remarks
Debt equity ratio
Debt service coverage ratio
Interest service coverage ratio


Format for Reporting Segmenet wise Revenue, Results and Capital Employed along with the company results
Particulars 3 months/ 6 month ended (dd-mm-yyyy) Year to date figures for current period ended (dd-mm-yyyy)
Date of start of reporting period 01-Apr-2025
Date of end of reporting period 30-Jun-2025
Whether accounts are audited or unaudited Unaudited
Nature of report standalone or consolidated Consolidated
1 Segment Revenue (Income)
(net sale/income from each segment should be disclosed)
1 TEA 573974000 573974000
2 RUBBER 588628000 588628000
3 OTHERS 1992000 1992000
Total Segment Revenue 1164594000
Less: Inter segment revenue 0 0
Revenue from operations 1164594000
2 Segment Result
Profit (+) / Loss (-) before tax and interest from each segment
1 TEA 38435000 38435000
2 RUBBER 51487000 51487000
3 OTHERS 3981000 3981000
Total Profit before tax 93903000
i. Finance cost 34579000 34579000
ii. Other Unallocable Expenditure net off Unallocable income -305000 -305000
Profit before tax 59629000
3 (Segment Asset - Segment Liabilities)
Segment Asset
1 TEA 2857961000 2857961000
2 RUBBER 1995285000 1995285000
3 OTHERS 82493000 82493000
Total Segment Asset 4935739000 4935739000
Un-allocable Assets 27306000 27306000
Net Segment Asset 4963045000 4963045000
4 Segment Liabilities
Segment Liabilities
1 TEA 977740000 977740000
2 RUBBER 1191497000 1191497000
3 OTHERS 17596000 17596000
Total Segment Liabilities 2186833000 2186833000
Un-allocable Liabilities 1182157000 1182157000
Net Segment Liabilities 3368990000 3368990000
Disclosure of notes on segments



Other Comprehensive Income
Particulars 3 months/ 6 months ended (dd-mm-yyyy) Year to date figures for current period ended (dd-mm-yyyy)
A Date of start of reporting period 01-Apr-2025
B Date of end of reporting period 30-Jun-2025
C Whether results are audited or unaudited Unaudited
D Nature of report standalone or consolidated Consolidated
Other comprehensive income [Abstract]
1 Amount of items that will not be reclassified to profit and loss
1 Remeasurement of defined benefit plans -6905000 -6905000
Total Amount of items that will not be reclassified to profit and loss -6905000
2 Income tax relating to items that will not be reclassified to profit or loss 0
3 Amount of items that will be reclassified to profit and loss
Total Amount of items that will be reclassified to profit and loss
4 Income tax relating to items that will be reclassified to profit or loss 0
5 Total Other comprehensive income -6905000