Integrated Filing — IndAS



General information about company
Scrip Code 000000
NSE Symbol PKTEA
MSEI Symbol NOTLISTED
ISIN INE431F01018
Name of company THE PERIA KARAMALAI TEA & PRODUCE COMPANY 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 11-Aug-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 02-Aug-2025
Description of presentation currency INR (in Actuals)
Reporting Type Quarterly
Reporting Quarter First quarter
Nature of report standalone or consolidated Standalone
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 11-Aug-2025   11:40:00
End date and time of board meeting 11-Aug-2025   13:00:00
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
Whether the company has any related party?
Whether the company has entered into any Related Party transaction during the selected half year for which it wants to submit disclosure?
(I) We declare that the acceptance of fixed deposits by the bans/Non-Banking Finance Company are at the terms uniformly applicable/offered to all shareholders/public
(II) We declare that the scheduled commercial bank, as per RBI circular RBI/DBR/2015-16/19 dated March 03, 2016, has allowed additional interest of one per cent per annum, over and above the rate of interest mentioned in the schedule of interest rates on savings or a term deposits of banks staff and their exclusive associations as well as on deposits of Chairman, Chairman & Managing Director, Executive Director or such other Executives appointed for a fixed tenure.
Whether the company is a high value debt listed entity according to regulation 15 (1A)?
(a) If answer to above question is Yes, whether complying with proviso to regulation 23 (9), i.e., submitting RPT disclosures on the day of results publication?
(b) If answer to above question is No, please explain the reason for not complying.
Whether the updated Related Party Transactions (RPT) Policy (in compliance with Reg. 23 of SEBI LODR) has been uploaded on the website of the Company?
Latest Date on which RPT policy is updated
Indicate Company website link for updated RPT policy of the Company
Whether statement on deviation or variation for proceeds of public issue, rights issue, preferential issue, qualified institutions placement etc. is applicable to the company for the current quarter? No
No. of times funds raised during the quarter
Whether the disclosure for the Default on Loans and Debt Securities is applicable to the entity? No
Not applicable as we don't have any default on loans outstanding as on June 30, 2025. The nCompany has no debt securities.



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 Standalone
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 166658000
Other income 876000
Total income 167534000
2 Expenses
(a) Cost of materials consumed 5500000
(b) Purchases of stock-in-trade 2569000
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade -41711000
(d) Employee benefit expense 68981000
(e) Finance costs 11034000
(f) Depreciation, depletion and amortisation expense 6732000
(f) Other Expenses
1 POWER AND FUEL 18890000 18890000
2 RENT -1231000 -1231000
3 REPAIRS TO BUILDING 5062000 5062000
4 REPAIRS TO MACHINERY 2636000 2636000
5 TRANSPORT 2330000 2330000
6 GENERAL CHARGES 1966000 1966000
7 TRAVELLING EXPENSES 2033000 2033000
8 TEA SELLIGN EXPENSES 1755000 1755000
9 PROFESSIONAL CHARGES 770000 770000
10 MISCELLANEOUS 2217000 2217000
Total other expenses 36428000
Total expenses 89533000
3 Total profit before exceptional items and tax 78001000
4 Exceptional items 0
5 Total profit before tax 78001000
6 Tax expense
7 Current tax 0
8 Deferred tax -490000
9 Total tax expenses -490000
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 78491000
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 78491000
17 Other comprehensive income net of taxes 50746000
18 Total Comprehensive Income for the period 129237000
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 30959000
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 25.35
Diluted earnings (loss) per share from continuing operations 25.35
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 25.35
Diluted earnings (loss) per share from continuing and discontinued operations 25.35
24 Debt equity ratio
25 Debt service coverage ratio
26 Interest service coverage ratio
27 Disclosure of notes on financial results Textual Information(1)



Disclosure of notes on financial results
Textual Information(1) ThestatementhasbeenreviewedbytheAuditCommitteatitsmeetingheldonAugust112025andapprovedbythe BoardofDirectorsatitsmeetingheldonAugust112025andlimitedreviewofthesamehasbeencarriedoutbythe StatutoryAuditorsoftheCompany



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 Standalone
1 Segment Revenue (Income)
(net sale/income from each segment should be disclosed)
1 a)Tea 73581000 73581000
2 b)Investment 90590000 90590000
3 C)Power 4676000 4676000
4 d)Unallocated 0 0
Total Segment Revenue 168847000
Less: Inter segment revenue 1313000 1313000
Revenue from operations 167534000
2 Segment Result
Profit (+) / Loss (-) before tax and interest from each segment
1 a)Tea -2000000 -2000000
2 b)Investment 90140000 90140000
3 C)Power 895000 895000
4 d)Unallocated 0 0
Total Profit before tax 89035000
i. Finance cost 11034000 11034000
ii. Other Unallocable Expenditure net off Unallocable income
Profit before tax 78001000
3 (Segment Asset - Segment Liabilities)
Segment Asset
1 a)Tea 349260000 349260000
2 b)Investment 2393523000 2393523000
3 C)Power 136221000 136221000
4 d)Unallocated 0 0
Total Segment Asset 2879004000 2879004000
Un-allocable Assets 0 0
Net Segment Asset 2879004000 2879004000
4 Segment Liabilities
Segment Liabilities
1 a)Tea 328002000 328002000
2 b)Investment 260000000 260000000
3 C)Power 42034000 42034000
4 d)Unallocated 2248968000 2248968000
Total Segment Liabilities 2879004000 2879004000
Un-allocable Liabilities 0 0
Net Segment Liabilities 2879004000 2879004000
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 Standalone
Other comprehensive income [Abstract]
1 Amount of items that will not be reclassified to profit and loss
1 Changes in fair value of FVOCI Equity Instruments- Quoted 5746000 5746000
2 Changes in fair value of FVOCI Equity Instruments- Unquoted 45000000 45000000
Total Amount of items that will not be reclassified to profit and loss 50746000
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
5 Total Other comprehensive income 50746000