Integrated Filing — IndAS



General information about company
Scrip Code 538902
NSE Symbol DTIL
MSEI Symbol NOTLISTED
ISIN INE341R01014
Name of company Dhunseri Tea & Industries 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 31-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 Geographical
Description of single segment
Start date and time of board meeting 11-Aug-2025   15:20:00
End date and time of board meeting 11-Aug-2025   15:45:00
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 1149798000
Other income 15252000
Total income 1165050000
2 Expenses
(a) Cost of materials consumed 10571000
(b) Purchases of stock-in-trade 0
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade -417573000
(d) Employee benefit expense 735913000
(e) Finance costs 43156000
(f) Depreciation, depletion and amortisation expense 52510000
(f) Other Expenses
1 Power and Fuel expenses 146498000 146498000
2 Other Expenses 433828000 433828000
Total other expenses 580326000
Total expenses 1004903000
3 Total profit before exceptional items and tax 160147000
4 Exceptional items 0
5 Total profit before tax 160147000
6 Tax expense
7 Current tax 0
8 Deferred tax 16606000
9 Total tax expenses 16606000
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 143541000
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 143541000
17 Other comprehensive income net of taxes 12092000
18 Total Comprehensive Income for the period 155633000
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 105074000
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 13.66
Diluted earnings (loss) per share from continuing operations 13.66
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 13.66
Diluted earnings (loss) per share from continuing and discontinued operations 13.66
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) (2) The above consolidated results for the quarter ended June 30,2025, were reviewed and approved by the Audit Committee Board of Directors at their meeting held on August 11, 2025. nThe financial results of the Group have been prepared in accordance with the Indian Accounting Standards (Ind AS) as prescribed under Section 133 of the Companies Act, 2013 read with the Companies (Indian Accounting Standards) Rules, 2015, as amended. The Auditors of the Parent Company have carried out a Limited Review of the above financial results for the quarter ended 30th June, 2025 in terms of Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015 and have issued an unmodified conclusion. n(3)Cost of Materials consumed represents Green Leaf purchased. Biological asset represents other than bearer plants. n(4)With a view to rationalise the operations and improving the profitability, the Parent Company had sold specified assets of Dilli Tea Estate and profit on such sale amounting to Rs. 1,154.82 Lakhs was disclosed as Exceptional Items in the previous quarter ended March 31, 2025. Exceptional items for the previous year ended March 31, 2025 also included profit on sale of specified leased assets of Jaipur Packet Factory amounting to Rs. 1,574.00 lakhs. n(5)The Consolidated financial results include the results of the following entities: nDhunseri Tea & Industries Limited (DTIL) - Parent Company nDhunseri Petrochem & Tea Pte Ltd. (DPTPL)-Susidiary of DTIL nDhunseri Mauritius Pte Limited-Subsidiary of DPTPL nMakandii Tea and Coffee Estates Ltd. (MTCEL)-Subsidiary of DPTPL nKawalazi Estate Company Limited-Subsidiary of DPTPL nA M Henderson & Sons Limited-Subsidiary of MTCEL nNtimabi Estate Limited-Subsidiary of MTCEL nChiwale Estate Management Services Limited-Subsidiary of MTCEL n(6) The Group has applied IND AS 29 Accounting for Hyperinflationary economies on subsidiaries operating in Malawi w.e.f. April 1, 2024, since the Malawi kwacha is a functional currency of these subsidiaries in Malawi which is a hyperinflationary economy. The restatement under Ind AS 29 has resulted in a net loss of Rs. 33 lakhs for the quarter ended June 30, 2025 (Rs. 454 lakhs for the previous period ended March 31, 2025) which has been recognized in these consolidated financial results and is non-cash in nature. Considering that the presentation currency of consolidated financial results is INR, the restatement of comparative figures in consolidated financial results is not required. n(7) The figures of the quarter ended March 31, 2025 are the balancing figures between audited figures in respect of financial year ended 31st March, 2025 and the unaudited published year to date figures up to the third quarter ended 31st December,2024, which were subject to limited review. n(8) The Group is engaged in the integrated process of growing, harvesting, manufacturing and sale of tea and macadamia nuts and has identified it as the only operating segment. Further, the cultivation and production of tea and macadamia nuts being seasonal in nature, the performance of the Group varies from quarter to quarter and the results of the quarter as such are not representative of the expected annual performance of the Group. n(9) The Board of Directors of the Parent Company at their meeting held on May 22, 2025 has decided to sell the Specified assets (Land and Plantation, Building, Plant & Machinery, Vehicles and Furniture) of Deohall Tea Estate for a consideration of Rs. 2,350 lakhs, subject to certain adjustment for value of current assets and current liabilities, as applicable. The sale of the aforesaid assets will be recorded on the execution of the transaction. Hence, the underlying assets have been duly classified as Assets held for sale in the current quarter ended June 30, 2025.



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 India 724289000 724289000
2 Outside India 425509000 425509000
Total Segment Revenue 1149798000
Less: Inter segment revenue
Revenue from operations 1149798000
2 Segment Result
Profit (+) / Loss (-) before tax and interest from each segment
1 India 123667000 123667000
2 Outside India 64384000 64384000
Total Profit before tax 188051000
i. Finance cost 43156000 43156000
ii. Other Unallocable Expenditure net off Unallocable income -15252000 -15252000
Profit before tax 160147000
3 (Segment Asset - Segment Liabilities)
Segment Asset
1 India 6701416000 6701416000
2 Outside India 3372133000 3372133000
Total Segment Asset 10073549000 10073549000
Un-allocable Assets 0 0
Net Segment Asset 10073549000 10073549000
4 Segment Liabilities
Segment Liabilities
1 India 2314071000 2314071000
2 Outside India 2406943000 2406943000
Total Segment Liabilities 4721014000 4721014000
Un-allocable Liabilities 0 0
Net Segment Liabilities 4721014000 4721014000
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 gain on defined benefit plans Tax impact on above 13080000 13080000
2 Net gain/(loss) on fair valuation of equity instruments through other comprehensive income 4602000 4602000
Total Amount of items that will not be reclassified to profit and loss 17682000
2 Income tax relating to items that will not be reclassified to profit or loss 4329000
3 Amount of items that will be reclassified to profit and loss
1 Exchange differences on translation of foreign operations -1261000 -1261000
Total Amount of items that will be reclassified to profit and loss -1261000
4 Income tax relating to items that will be reclassified to profit or loss 0
5 Total Other comprehensive income 12092000