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 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 Single segment
Description of single segment Cultivation, manufacture and sale of tea
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
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
There is no default on Loans and Debt Securities



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 10,744.61 30,633.33
Other income 272.08 541.27
Total income 11,016.69 31,174.60
2 Expenses
(a) Cost of materials consumed 0.00 16.43
(b) Purchases of stock-in-trade 0.00 0.00
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade 3,342.45 (452.87)
(d) Employee benefit expense 4,825.61 18,075.02
(e) Finance costs 119.93 497.14
(f) Depreciation, depletion and amortisation expense 291.97 955.23
(f) Other Expenses
1 Power and Fuel Expenses 727.21 2,533.58
2 Other expenses 1,580.20 5,431.66
Total other expenses 2,307.41 7,965.24
Total expenses 10,887.37 27,056.19
3 Total profit before exceptional items and tax 129.32 4,118.41
4 Exceptional items 0.00 204.80
5 Total profit before tax 129.32 4,323.21
6 Tax expense
7 Current tax 0.00 0.00
8 Deferred tax 24.15 439.87
9 Total tax expenses 24.15 439.87
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 105.17 3,883.34
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 105.17 3,883.34
17 Other comprehensive income net of taxes (63.15) (1.52)
18 Total Comprehensive Income for the period 42.02 3,881.82
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 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 1 36.96
Diluted earnings (loss) per share from continuing operations 1 36.96
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 36.96
Diluted earnings (loss) per share from continuing and discontinued operations 1 36.96
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 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 standalone financial results of the Company 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, 20r5, as amended. The Statutory Auditors of the Company have carried out a Limited Review of the above standalone 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. (2) Cost of Materials consumed represents Green tea leaves purchased during the period. Biological assets represents unplucked green tea leaves other than bearer plants. (3) The Company is engaged in the integrated process of growing, harvesting, manufacturing and sale of tea and has identified it as the only operating segment. Further, the cultivation and production of tea being seasonal in nature, the performance of the Company varies from quarter to quarter and the results of the quarter as such are not representative of the expected annual performance of the Company. (4) With a view to rationalise the operations and improve the profitability, the 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.oo lakhs and profit on sale of Dali 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) 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 3,500 lakhs, subject to adjustment for value of current assets and current liabilities for which final sale agreement is to be executed aRer 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 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 Code1 20201 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 company on the basis of information available, amounting to Rs. 46 lakhs has been recognised as employee benefit expense in the standalone financial result of the company during the quarter and nine months ended December 31, 2025. The Company continues to monitor the finalisation of rules by the Central and State Government and clarifications from the Government on other aspects of the labour code, and will recognize necessaIy impact, if any, based on further development.



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)
Total Segment Revenue
Less: Inter segment revenue
Revenue from operations
2 Segment Result
Profit (+) / Loss (-) before tax and interest from each segment
Total Profit before tax
i. Finance cost
ii. Other Unallocable Expenditure net off Unallocable income
Profit before tax
3 (Segment Asset - Segment Liabilities)
Segment Asset
Total Segment Asset
Un-allocable Assets null null
Net Segment Asset null null
4 Segment Liabilities
Segment Liabilities
Total Segment Liabilities
Un-allocable Liabilities null null
Net Segment Liabilities null null
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 Standalone Standalone
Other comprehensive income [Abstract]
1 Amount of items that will not be reclassified to profit and loss
1 (i) Remeasurement gain on defined benefit plans (76.86) 184.73
2 (ii) Net gain on fair valuation/sale 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
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 (63.15) (1.52)