Integrated Filing — IndAS



General information about company

Scrip Code 532716
NSE Symbol GILLANDERS
MSEI Symbol NOTLISTED
ISIN INE047B01011
Name of company GILLANDERS ARBUTHNOT AND 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 06-02-2026
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 30-01-2026
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 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 Unaudited
Segment Reporting Multi segment
Description of single segment
Start date and time of board meeting 06-02-2026   11:00:00
End date and time of board meeting 06-02-2026   12:45:00
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

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 Consolidated Consolidated
1 Income
Revenue from operations 10,683.11 32,748.30
Other income 285.44 597.03
Total income 10,968.55 33,345.33
2 Expenses
(a) Cost of materials consumed 1,170.04 3,529.77
(b) Purchases of stock-in-trade 1,111.48 4,814.09
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade 862.61 655.69
(d) Employee benefit expense 3,473.00 10,401.81
(e) Finance costs 318.61 956.76
(f) Depreciation, depletion and amortisation expense 269.00 813.40
(f) Other Expenses
1 POWER AND FUEL 826.79 2,633.54
2 JOBS ON CONTRACT 479.82 1,359.16
3 OTHER EXPENSES 1,926.59 6,581.64
Total other expenses 3,233.20 10,574.34
Total expenses 10,437.94 31,745.86
3 Total profit before exceptional items and tax 530.61 1,599.47
4 Exceptional items 0.00 0.00
5 Total profit before tax 530.61 1,599.47
6 Tax expense
7 Current tax 77.36 292.82
8 Deferred tax (1.15) (28.64)
9 Total tax expenses 76.21 264.18
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 454.40 1,335.29
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 454.40 1,335.29
17 Other comprehensive income net of taxes 17.28 134.81
18 Total Comprehensive Income for the period 471.68 1,470.10
19 Total profit or loss, attributable to
Profit or loss, attributable to owners of parent 0.00 0.00
Total profit or loss, attributable to non-controlling interests 0.00 0.00
20 Total Comprehensive income for the period attributable to
Comprehensive income for the period attributable to owners of parent 0.00 0.00
Total comprehensive income for the period attributable to owners of parent non-controlling interests 0.00 0.00
21 Details of equity share capital
Paid-up equity share capital 2,134.23 2,134.23
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 2.13 6.26
Diluted earnings (loss) per share from continuing operations 2.13 6.26
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 2.13 6.26
Diluted earnings (loss) per share from continuing and discontinued operations 2.13 6.26
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) 1. The above Unaudited Standalone Financial Results were reviewed by the Audit Committee, and subsequently approved by the Board of Directors at their respective meetings held on 6th February, 2026. The results for the quarter and nine month ended 31st December, 2025, has been subjected to Limited review by the Statutory Auditors. 2. Tea Industry being seasonal in nature, results of the company for the part of the year (which includes results of Tea Division) should not be taken as indicative of results for the full year. 3. Pursuant to the notification issued by the Ministry of Labour and Employment, the Code on Wages, 2019, the Code on Social Security, 2020, the Industrial Relations Code, 2020 and the Occupational Safety, Health and Working Conditions Code, 2020 (collectively referred to as the "New Labour Codes") became effective from 21 November 2025. The Company has reassessed its employee benefit obligations in accordance with the revised definition of wages. Accordingly, an incremental liability on account of past service cost in accordance with IND AS 19 - Employee Benefits amounting of Rs. 147.20 lakhs has been charged to the Profit and Loss Account under Employee Benefits Expense for the quarter and nine months ended December 31, 2025. The Company continues to monitor developments relating to the implementation of the New Labour Codes and will review its estimates and assumptions on an ongoing basis.



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 Consolidated Consolidated
1 Segment Revenue (Income)
(net sale/income from each segment should be disclosed)
1 TEA 6,624.17 18,447.91
2 ENGINEERING (MICCO) 1,778.35 6,166.46
3 TEXTILES 2,039.64 7,437.05
4 PROPERTY 0.0025393 0.0073582
Total Segment Revenue 10,696.09 32,787.24
Less: Inter segment revenue 12.98 38.94
Revenue from operations 10,683.11 32,748.30
2 Segment Result
Profit (+) / Loss (-) before tax and interest from each segment
1 TEA 685.80 2,028.91
2 ENGINEERING (MICCO) 144.02 468.49
3 TEXTILES (133.08) (392.13)
4 PROPERTY 151.39 435.02
Total Profit before tax 848.13 2,540.29
i. Finance cost 318.61 956.76
ii. Other Unallocable Expenditure net off Unallocable income (1.09) (15.94)
Profit before tax 530.61 1,599.47
3 (Segment Asset - Segment Liabilities)
Segment Asset
1 TEA 21,788.48 21,788.48
2 ENGINEERING (MICCO) 11,975.87 11,975.87
3 TEXTILES 9,178.90 9,178.90
4 PROPERTY 8,031.06 8,031.06
Total Segment Asset 50,974.31 50,974.31
Un-allocable Assets 451.44 451.44
Net Segment Asset 51,425.75 51,425.75
4 Segment Liabilities
Segment Liabilities
1 TEA 4,040.91 4,040.91
2 ENGINEERING (MICCO) 4,176.84 4,176.84
3 TEXTILES 2,161.51 2,161.51
4 PROPERTY 429.48 429.48
Total Segment Liabilities 10,808.74 10,808.74
Un-allocable Liabilities 14,628.73 14,628.73
Net Segment Liabilities 25,437.47 25,437.47
Disclosure of notes on segments



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 Consolidated Consolidated
Other comprehensive income [Abstract]
1 Amount of items that will not be reclassified to profit and loss
1 Remeasurement 3.28 81.96
Total Amount of items that will not be reclassified to profit and loss 3.28 81.96
2 Income tax relating to items that will not be reclassified to profit or loss 1.15 28.64
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 (15.15) (81.49)
5 Total Other comprehensive income 17.28 134.81