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 01-04-2025
Date of end of financial year 31-03-2026
Date of board meeting when results were approved 10-02-2026
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 Geographical
Description of single segment
Start date and time of board meeting 10-02-2026   12:05:00
End date and time of board meeting 10-02-2026   13:50:00
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 14,121.27 42,718.52
Other income 271.14 471.97
Total income 14,392.41 43,190.49
2 Expenses
(a) Cost of materials consumed 55.57 261.49
(b) Purchases of stock-in-trade 0.00 0.00
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade 4,527.12 676.66
(d) Employee benefit expense 5,769.94 21,514.26
(e) Finance costs 387.37 1,401.19
(f) Depreciation, depletion and amortisation expense 463.25 1,511.15
(f) Other Expenses
1 Power and fuel expenses 1,066.04 4,147.77
2 Other Expenses 2,869.07 10,918.08
Total other expenses 3,935.11 15,065.85
Total expenses 15,138.36 40,430.60
3 Total profit before exceptional items and tax (745.95) 2,759.89
4 Exceptional items 0.00 204.80
5 Total profit before tax (745.95) 2,964.69
6 Tax expense
7 Current tax 1.76 1.76
8 Deferred tax (36.20) 123.40
9 Total tax expenses (34.44) 125.16
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 (711.51) 2,839.53
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 (711.51) 2,839.53
17 Other comprehensive income net of taxes 117.65 169.26
18 Total Comprehensive Income for the period (593.86) 3,008.79
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 1,050.74 1,050.74
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 -6.77 27.02
Diluted earnings (loss) per share from continuing operations -6.77 27.02
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 -6.77 27.02
Diluted earnings (loss) per share from continuing and discontinued operations -6.77 27.02
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 and nine months ended December 31,2025, were reviewed and approved by the Audit Committee / Board of Directors at their meeting held on February 10, 2026. The 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 Statutory Auditors of the Parent Company have carried out a Limited Review of the above financial results for the quarter and nine months ended 3lst December, 2025 in terms of Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015 and have issued an unmodified conclusion. (3) Cost of Materials consumed represents Green tea leaves purchased during the period. Biological assets represents other than bearer plants. (4) With a view to rationalise the operations and improve the profitability, the Parent Company has sold specified assets of Deohall Tea Estate with effect from 1st September 2025, and profit on such sale amounting to Rs. 204.80 lakhs has been disclosed as Exceptional Items in the quarter ended September 30, 2025 and nine months ended December 31, 2025. Exceptional Items for the previous year include profit on sale of Jaipur Packet Factory during the quarter ended December 31, 2024 amounting to Rs 1,574.00 lakhs and profit on sale of Dilli Tea Estate during the quarter ended March 31, 2025 amounting to Rs. 1,154.82 Lakhs respectively. (5) The Committee Members (as empowered by the Board) of the Parent Company at their meeting held on November 14, 2025 have decided to sell Specified Assets (i.e., land, Bearer Plant, Building, Plant & Machinery, Vehicles and Furniture) of Balijan (North) Tea Estate for consideration of Rs 3500 lakhs, subject to adjustment for value of current assets and current liabilities for which final sale agreement is to be executed after completion of necessary due diligence by the buyer. The said assets have been classified as Assets held for Sale in the current quarter ended December 31, 2025. (6) The Consolidated financial results include the results of the following entities: Dhunseri Tea & Industries Limited (DTIL)- Parent Company Dhunseri Petrochem & Tea Pte Ltd. (DPTPL)- Subsidiary of DTIL* Dhunseri Mauritius Pte Limited #- Subsidiary of DPTPL* Makandi Tea and Coffee Estates Ltd. (MTCEL)- Subsidiary of DPTPL* Kawalazi Estate Company Limited- Subsidiary of DPTPL* A M Henderson & Sons Limited- Subsidiary of MTCEL* Ntimabi Estate Limited- Subsidiary of MTCEL* Chiwale Estate ManagAment Services limited- Subsidiary of MTCEL* * Wholly owned subsidiaries and therefore there is no minority interest # Struck off with effect from December 09, 2025. (7) 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. 40.76 lakhs and Rs. 77.22 lakhs for the quarter and nine months ended December 31, 2025 respectively (Rs. 3.41 lakhs for the quarter ended September 30, 2025 and Rs. 454 lakhs for the previous period ended March 31, 2025) which has been recognized in these consolidated finanancial 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. (8) The Government of India has consolidated existing 29 labour legislations into a unified framework comprising four labour codes viz 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 “Codes”). The Codes have been made effective from November 21, 2025. The impact of these changes on employee benefit obligations, assessed by the Parent Company on the basis of information available, amounting to Rs 46 lakhs has been recognised as employee benefit expense in the 6nancial results of the Parent Company during the quarter and nine months ended December 31, 2025. The Parent Company continues to monitor the finalisation of rules by the Central and State Government and clari6cations from the Government on other aspects of the labour code, and will recognize necessary impact, if any, based on further development. (9) 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.



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 India 10,744.61 30,633.33
2 Outside India 3,376.66 12,085.19
Total Segment Revenue 14,121.27 42,718.52
Less: Inter segment revenue 0.00 0.00
Revenue from operations 14,121.27 42,718.52
2 Segment Result
Profit (+) / Loss (-) before tax and interest from each segment
1 India 24.64 4,174.49
2 Outside India (654.36) (485.38)
Total Profit before tax (629.72) 3,689.11
i. Finance cost 387.37 1,401.19
ii. Other Unallocable Expenditure net off Unallocable income (271.14) (676.77)
Profit before tax (745.95) 2,964.69
3 (Segment Asset - Segment Liabilities)
Segment Asset
1 India 62,243.56 62,243.56
2 Outside India 33,319.82 33,319.82
Total Segment Asset 95,563.38 95,563.38
Un-allocable Assets 0.00 0.00
Net Segment Asset 95,563.38 95,563.38
4 Segment Liabilities
Segment Liabilities
1 India 17,197.79 17,197.79
2 Outside India 23,504.01 23,504.01
Total Segment Liabilities 40,701.80 40,701.80
Un-allocable Liabilities 0.00 0.00
Net Segment Liabilities 40,701.80 40,701.80
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 gain/(loss) on defined benefit plans (76.86) 184.73
2 Net gain/(loss) on fair valuation of equity instruments through other comprehensive income (9.17) (156.83)
Total Amount of items that will not be reclassified to profit and loss (86.03) 27.90
2 Income tax relating to items that will not be reclassified to profit or loss (22.88) 29.42
3 Amount of items that will be reclassified to profit and loss
1 Exchange differences on translation of foreign operations 180.80 170.78
Total Amount of items that will be reclassified to profit and loss 180.80 170.78
4 Income tax relating to items that will be reclassified to profit or loss 0.00 0.00
5 Total Other comprehensive income 117.65 169.26