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 01-04-2025
Date of end of financial year 31-03-2026
Date of board meeting when results were approved 03-02-2026
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 22-01-2026
Description of presentation currency INR
Level of rounding used in financial results Lakhs
Reporting Type Quarterly
Reporting Quarter Third 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 Unaudited
Segment Reporting Multi segment
Description of single segment
Start date and time of board meeting 03-02-2026   11:45:00
End date and time of board meeting 03-02-2026   12:30:00
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 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 for the period



Financial Results Ind-AS

Amount in (Lakhs)

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 01-10-2025 01-04-2025
B Date of end of reporting period 31-12-2025 31-12-2025
C Whether results are audited or unaudited Unaudited Unaudited
D Nature of report standalone or consolidated Standalone Standalone
1 Income
Revenue from operations 1,757.28 4,480.89
Other income 152.35 171.19
Total income 1,909.63 4,652.08
2 Expenses
(a) Cost of materials consumed 83.76 213.47
(b) Purchases of stock-in-trade 11.46 235.00
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade 320.65 118.39
(d) Employee benefit expense 611.12 1,898.06
(e) Finance costs 88.71 293.75
(f) Depreciation, depletion and amortisation expense 61.18 188.59
(f) Other Expenses
1 POWER AND FUEL 173.51 521.25
2 REPAIRS TO BUILDING 41.89 129.84
3 REPAIRS TO MACHINERY 34.56 86.00
4 COMMISSION AND BROKERAGE 11.05 24.09
5 SELLING EXPENSES 23.81 56.68
6 TRANSPORT LEAF 13.39 50.03
7 TRAVELLING 12.92 56.68
8 PROFESSIONAL CHARGES 9.15 22.77
9 GENERAL CHARGES 9.77 31.83
10 Other Expenses 34.12 86.40
Total other expenses 364.17 1,065.57
Total expenses 1,541.05 4,012.83
3 Total profit before exceptional items and tax 368.58 639.25
4 Exceptional items (5.03) (5.03)
5 Total profit before tax 363.55 634.22
6 Tax expense
7 Current tax 325.92 335.81
8 Deferred tax (3.38) (15.76)
9 Total tax expenses 322.54 320.05
10 Net movement in regulatory deferral account balances related to profit or loss and the related deferred tax movement 0.00 0.00
11 Net Profit Loss for the period from continuing operations 41.01 314.17
12 Profit (loss) from discontinued operations before tax 0.00 0.00
13 Tax expense of discontinued operations 0.00 0.00
14 Net profit (loss) from discontinued operation after tax 0.00 0.00
15 Share of profit (loss) of associates and joint ventures accounted for using equity method 0.00 0.00
16 Total profit (loss) for period 41.01 314.17
17 Other comprehensive income net of taxes 20.11 400.32
18 Total Comprehensive Income for the period 61.12 714.49
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 309.59 309.59
Face value of equity share capital 10 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 1.32 10.15
Diluted earnings (loss) per share from continuing operations 1.32 10.15
ii Earnings per equity share for discontinued operations
Basic earnings (loss) per share from discontinued operations 0 0
Diluted earnings (loss) per share from discontinued operations 0 0
ii Earnings per equity share
Basic earnings (loss) per share from continuing and discontinued operations 1.32 10.15
Diluted earnings (loss) per share from continuing and discontinued operations 1.32 10.15
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) This statement has been reviewed by the Audit Committe at its meeting held on February032026 and approved by the Board of Directors at its meeting held on February032026 and limited review of the same has been carried out by the Statutory Auditors of the Company.These standalone financial results are prepared in accordance with the recognition and measurement principles of Indian Accounting Standard as prescribed under Section 133 of the Companies Act, 2013 read with Companies (Indian Accounting Standards) Rules, 2015 as amended.



Remarks

Debt equity ratio
Debt service coverage ratio
Interest service coverage ratio


Format for Reporting Segment wise Revenue, Results and Capital Employed along with the company results

Amount in (Lakhs)

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 01-10-2025 01-04-2025
Date of end of reporting period 31-12-2025 31-12-2025
Whether results are audited or unaudited Unaudited Unaudited
Nature of report standalone or consolidated Standalone Standalone
1 Segment Revenue (Income)
(net sale/income from each segment should be disclosed)
1 TEA 1,216.52 3,123.53
2 INVESTMENT 0.0052146 1,286.11
3 POWER 0.0017477 0.0026711
4 UNALLOCATED 0.00 0.00
Total Segment Revenue 1,912.75 4,676.75
Less: Inter segment revenue 3.12 24.67
Revenue from operations 1,909.63 4,652.08
2 Segment Result
Profit (+) / Loss (-) before tax and interest from each segment
1 TEA (201.26) (500.02)
2 INVESTMENT 516.96 1,272.61
3 POWER 141.59 160.41
4 UNALLOCATED 0.00 0.00
Total Profit before tax 457.29 933.00
i. Finance cost 88.71 293.75
ii. Other Unallocable Expenditure net off Unallocable income 0.00 0.00
Profit before tax 368.58 639.25
3 (Segment Asset - Segment Liabilities)
Segment Asset
1 TEA 3,186.59 3,186.59
2 INVESTMENT 23,395.66 23,395.66
3 POWER 1,409.55 1,409.55
4 UNALLOCATED 0.00 0.00
Total Segment Asset 27,991.80 27,991.80
Un-allocable Assets 0.00 0.00
Net Segment Asset 27,991.80 27,991.80
4 Segment Liabilities
Segment Liabilities
1 TEA 3,253.68 3,253.68
2 INVESTMENT 2,500.00 2,500.00
3 POWER 357.23 357.23
4 UNALLOCATED 21,880.89 21,880.89
Total Segment Liabilities 27,991.80 27,991.80
Un-allocable Liabilities 0.00 0.00
Net Segment Liabilities 27,991.80 27,991.80
Disclosure of notes on segments Textual Information(2)



Text Block

Textual Information(2) The Government of India has notified the Code on Wages, 2019, the Industrial Relation Code, 2020, the Code on Social Security, 2020 and the Occupational Safety, Health, and Working Conditions Code, 2020 (Labour Codes) with effect from 21/11/2025, which consolidates 29 existing labour laws. The Labour Codes, amongst other things, introduce changes, including a uniform definition of wages and enhanced benefits relating to leave. The Ministry of Labour & Employment has issued draft Central Rules and FAQs to facilitate assessment of the financial impact arising from these regulatory changes. In accordance with the guidance issued by the Institute of Chartered Accountants of India, the Company has assessed and disclosed the financial impact under Exceptional items in the financial results for the three months and nine months ended 31/12/2025. The Company has recognised Rs. 5.03 Lakhs as Statutory Impact of New Labour Codes towards additional employee benefits obligations, classified as past service cost, primarily due to revised definition of wages under Labour Codes. The Company continues to monitor the developments relating to the implementation of Labour Codes and will review the estimates as further classification and Rules are notified.



Other Comprehensive Income

Amount in (Lakhs)

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 01-10-2025 01-04-2025
B Date of end of reporting period 31-12-2025 31-12-2025
C Whether results are audited or unaudited Unaudited Unaudited
D Nature of report standalone or consolidated Standalone Standalone
Other comprehensive income [Abstract]
1 Amount of items that will not be reclassified to profit and loss
1 CHANGES IN FAIR VALUEOF FVOCI EQUITY INSTRUMENTS-QUOTED (9.89) 20.32
2 CHANGES IN FAIR VALUEOF FVOCI EQUITY INSTRUMENTS-UN QUOTED 30.00 380.00
Total Amount of items that will not be reclassified to profit and loss 20.11 400.32
2 Income tax relating to items that will not be reclassified to profit or loss 0.00 0.00
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 0.00 0.00
5 Total Other comprehensive income 20.11 400.32