| 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 | 25-05-2026 |
| Date on which prior intimation of the meeting for considering financial results was informed to the exchange | 18-05-2026 |
| Description of presentation currency | INR |
| Level of rounding used in financial results | Lakhs |
| Reporting Type | Quarterly |
| Reporting Quarter | Fourth quarter |
| Nature of report standalone or consolidated | Consolidated |
| Whether results are audited or unaudited for the quarter ended | Audited |
| Whether results are audited or unaudited for the Year to date for current period ended/year ended | Audited |
| Segment Reporting | Multi segment |
| Description of single segment | |
| Start date and time of board meeting | 25-05-2026 12:10:00 |
| End date and time of board meeting | 25-05-2026 18:40:00 |
| Whether cash flow statement is applicable on company | Yes |
| Type of cash flow statement | Cash Flow Indirect |
| Declaration of unmodified opinion or statement on impact of audit qualification | Declaration of unmodified opinion |
| 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 | 01-01-2026 | 01-04-2025 |
| B | Date of end of reporting period | 31-03-2026 | 31-03-2026 |
| C | Whether results are audited or unaudited | Audited | Audited |
| D | Nature of report standalone or consolidated | Consolidated | Consolidated |
| 1 | Income | ||
| Revenue from operations | 4,397.48 | 47,116.00 | |
| Other income | 3,560.42 | 4,032.39 | |
| Total income | 7,957.90 | 51,148.39 | |
| 2 | Expenses | ||
| (a) | Cost of materials consumed | 66.41 | 327.90 |
| (b) | Purchases of stock-in-trade | 0.00 | 0.00 |
| (c) | Changes in inventories of finished goods, work-in-progress and stock-in-trade | 1,259.36 | 1,566.61 |
| (d) | Employee benefit expense | 4,878.61 | 26,392.87 |
| (e) | Finance costs | 609.50 | 2,010.69 |
| (f) | Depreciation, depletion and amortisation expense | 372.62 | 1,883.77 |
| (f) | Other Expenses | ||
| 1 | Changes in inventories of biological assets | (171.76) | 197.65 |
| 2 | Power and Fuel expenses | 1,071.53 | 5,219.30 |
| 3 | Other expenses | 3,237.50 | 14,155.58 |
| Total other expenses | 4,137.27 | 19,572.53 | |
| Total expenses | 11,323.77 | 51,754.37 | |
| 3 | Total profit before exceptional items and tax | (3,365.87) | (605.98) |
| 4 | Exceptional items | 434.62 | 639.42 |
| 5 | Total profit before tax | (2,931.25) | 33.44 |
| 6 | Tax expense | ||
| 7 | Current tax | (52.76) | (51.00) |
| 8 | Deferred tax | 211.44 | 334.85 |
| 9 | Total tax expenses | 158.68 | 283.85 |
| 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 | (3,089.93) | (250.41) |
| 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 | (3,089.93) | (250.41) |
| 17 | Other comprehensive income net of taxes | (24.53) | 144.73 |
| 18 | Total Comprehensive Income for the period | (3,114.46) | (105.68) |
| 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 | 51,897.96 | |
| 23 | Earnings per share | ||
| i | Earnings per equity share for continuing operations | ||
| Basic earnings (loss) per share from continuing operations | -29.41 | -2.38 | |
| Diluted earnings (loss) per share from continuing operations | -29.41 | -2.38 | |
| 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 | -29.41 | -2.38 | |
| Diluted earnings (loss) per share from continuing and discontinued operations | -29.41 | -2.38 | |
| 24 | Debt equity ratio | ||
| 25 | Debt service coverage ratio | ||
| 26 | Interest service coverage ratio | ||
| 27 | Disclosure of notes on financial results | Textual Information(1) | |
| Textual Information(1) | Note: The adjustments for individual items of non- cash and non-operating items of income and expenses in the statement of Consolidated cash flows above does not contain the impact of hyperinflationary adjustments. These have been aggregated and disclosed within a separate line item in the Statement of Consolidated Cash Flows. 4. The above consolidated results for the quarter and year ended March 31,2025, were reviewed and approved by the Audit Committee / Board of Directors at their meetings held on May 25, 2026. The Consolidated 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 audit of the above financial results for the quarter and year ended 31st March, 2026 in terms of Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015 and have issued an unmodified conclusion. 5. Cost of Materials consumed represents Green tea leaves purchased during the period. Biological assets represents other than bearer plants. 6. With a view to rationalise the operations and improving the profitability, the Parent Company has sold specified assets of Balijan Tea Estate and profit on such sale amounting to Rs. 434.62 Lakhs has been included under “Exceptional Items” in the current quarter and year ended March 31, 2026. Exceptional items for the current year also includes profit on sale of specified assets of Deohall Tea Estate amounting to Rs. 204.80 lakhs made in quarter ended September, 30, 2025. Exceptional Items for the previous year include profit on sale of Jaipur Packet Factory amounting to Rs 1,574.00 lakhs and profit on sale of Dilli Tea Estate amounting to Rs. 1,154.82 Lakhs respectively. 7. 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 Management Services Limited- Subsidiary of MTCEL* * Wholly owned subsidiaries and therefore there is no minority interest. # Struck off with effect from December 09, 2025. 8. 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. While preparing the consolidated financial results for the period ended March 31, 2026, applicable items of Balance Sheet / Statement of Profit and loss of the aforesaid subsidiaries have been restated by applying general price index of the Malawi economy, which has, inter alia, resulted in an increase in Property Plant and Equipment (PPE) by Rs. 3,468.28 lakhs, gain on net monetary position of Rs. 2,317.19 lakhs (included within ‘Other income’) and deferred tax charge of Rs. 1,040.48 lakhs, which are 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. 9. 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 financial results of the Parent Company during the quarter ended December 31, 2025 and year ended March 31, 2026. The Parent 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 necessary impact, if any, based on further development. 10. The figures of the last quarter for the current year and the previous year are the balancing figures in respect of the full financial year ended 31st March and the unaudited published year to date figures upto third quarter ended 31st December, which were subject to limited review. 11. The Board of Diectors has recommended a dividend of 20% (Rs. 2 per equity share of Rs. 10/- each) for the year 2025-26, subject to approval of shareholders in the Annual General Meeting. |
|---|
| Debt equity ratio | |
|---|---|
| Debt service coverage ratio | |
| Interest service coverage ratio |
| Particulars | Year ended (dd-mm-yyyy) | |
|---|---|---|
| Date of start of reporting period | 01-04-2025 | |
| Date of end of reporting period | 31-03-2026 | |
| Whether results are audited or unaudited | Audited | |
| Nature of report standalone or consolidated | Consolidated | |
| Assets | ||
| 1 | Non-current assets | |
| Property, plant and equipment | 68,606.28 | |
| Capital work-in-progress | 9,789.89 | |
| Investment property | 405.39 | |
| Goodwill | 0.00 | |
| Other intangible assets | 85.71 | |
| Intangible assets under development | 0.00 | |
| Biological assets other than bearer plants | 0.00 | |
| Investments accounted for using equity method | 0.00 | |
| Non-current financial assets | ||
| Non-current investments | 1,002.40 | |
| Trade receivables, non-current | 795.31 | |
| Loans, non-current | 0.00 | |
| Other non-current financial assets | ||
| 1 | Other financial assets | 495.31 |
| Total of other non-current financial assets | 495.31 | |
| Total non-current financial assets | 2,293.02 | |
| Deferred tax assets (net) | 19.99 | |
| Other non-current assets | ||
| 1 | Non-current tax assests | 706.14 |
| 2 | Other non-current assets | 418.93 |
| Total of other non-current assets | 1,125.07 | |
| Total non-current assets | 82,325.35 | |
| 2 | Current assets | |
| Inventories | 5,273.02 | |
| Current financial asset | ||
| Current investments | 0.00 | |
| Trade receivables, current | 1,229.49 | |
| Cash and cash equivalents | 2,639.59 | |
| Bank balance other than cash and cash equivalents | 14.84 | |
| Loans, current | 9.64 | |
| Other current financial assets | ||
| Total of other current financial assets | 3,197.17 | |
| Total current financial assets | 7,090.73 | |
| Current tax assets (net) | 0.00 | |
| Other current assets | ||
| 1 | Other current assets | 1,843.89 |
| Total of other current assets | 1,843.89 | |
| Total current assets | 14,207.64 | |
| 3 | Non-current assets classified as held for sale | 0.00 |
| 4 | Regulatory deferral account debit balances and related deferred tax Assets | 0.00 |
| Total assets | 96,532.99 | |
| Equity and liabilities | ||
| 1 | Equity | |
| Equity attributable to owners of parent | ||
| Equity share capital | 1,050.74 | |
| Other equity | 51,897.96 | |
| Total equity attributable to owners of parent | 52,948.70 | |
| Non controlling interest | 0.00 | |
| Total equity | 52,948.70 | |
| 2 | Liabilities | |
| Non-current liabilities | ||
| Non-current financial liabilities | ||
| Borrowings, non-current | 12,600.97 | |
| Trade payables, non-current | ||
| (A) Total outstanding dues of micro enterprises and small enterprises | 0.00 | |
| (B) Total outstanding dues of creditors other than micro enterprises and small enterprises | 0.00 | |
| Total Trade payable | 0.00 | |
| Other non-current financial liabilities | ||
| 1 | Lease Liabilities | 355.07 |
| 2 | Other financial Liabilities | 50.00 |
| Total of other non-current financial liabilities | 405.07 | |
| Total non-current financial liabilities | 13,006.04 | |
| Provisions, non-current | 3,084.65 | |
| Deferred tax liabilities (net) | 6,798.29 | |
| Deferred government grants, Non-current | 0.00 | |
| Other non-current liabilities | ||
| 1 | Other non-current liabilities | 289.94 |
| Total of other non-current liabilities | 289.94 | |
| Total non-current liabilities | 23,178.92 | |
| Current liabilities | ||
| Current financial liabilities | ||
| Borrowings, current | 12,294.17 | |
| Trade payables, current | ||
| (A) Total outstanding dues of micro enterprises and small enterprises | 132.22 | |
| (B) Total outstanding dues of creditors other than micro enterprises and small enterprises | 4,425.14 | |
| Total Trade payable | 4,557.36 | |
| Other current financial liabilities | ||
| 1 | Lease Liabilities | 52.51 |
| 2 | Other financial Liabilities | 1,812.97 |
| Total of other current financial liabilities | 1,865.48 | |
| Total current financial liabilities | 18,717.01 | |
| Other current liabilities | 617.51 | |
| 1 | Other current liabilities | 617.51 |
| Total of other current liabilities | 617.51 | |
| Provisions, current | 1,001.38 | |
| Current tax liabilities (Net) | 69.47 | |
| Deferred government grants, Current | 0.00 | |
| Total current liabilities | 20,405.37 | |
| 3 | Liabilities directly associated with assets in disposal group classified as held for sale | 0.00 |
| 4 | Regulatory deferral account credit balances and related deferred tax liability | 0.00 |
| Total liabilities | 43,584.29 | |
| Total equity and liabilites | 96,532.99 | |
| Disclosure of notes on assets and liabilities | ||
| 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 | 01-01-2026 | 01-04-2025 | |||||
| Date of end of reporting period | 31-03-2026 | 31-03-2026 | |||||
| Whether results are audited or unaudited | Audited | Audited | |||||
| Nature of report standalone or consolidated | Consolidated | Consolidated | |||||
| 1 | Segment Revenue (Income) | ||||||
| (net sale/income from each segment should be disclosed) | |||||||
| 1 | India | 1,991.01 | 32,624.34 | ||||
| 2 | Outside India | 2,406.47 | 14,491.66 | ||||
| Total Segment Revenue | 4,397.48 | 47,116.00 | |||||
| Less: Inter segment revenue | |||||||
| Revenue from operations | 4,397.48 | 47,116.00 | |||||
| 2 | Segment Result | ||||||
| Profit (+) / Loss (-) before tax and interest from each segment | |||||||
| 1 | India | 0.00 | 0.00 | ||||
| 2 | Outside India | 0.00 | 0.00 | ||||
| Total Profit before tax | 0.00 | 0.00 | |||||
| i. Finance cost | 0.00 | 0.00 | |||||
| ii. Other Unallocable Expenditure net off Unallocable income | 0.00 | 0.00 | |||||
| Profit before tax | 0.00 | 0.00 | |||||
| 3 | (Segment Asset - Segment Liabilities) | ||||||
| Segment Asset | |||||||
| 1 | India | 50,294.48 | 50,294.48 | ||||
| 2 | Outside India | 29,011.72 | 29,011.72 | ||||
| Total Segment Asset | 79,306.20 | 79,306.20 | |||||
| Un-allocable Assets | 0.00 | 0.00 | |||||
| Net Segment Asset | 79,306.20 | 79,306.20 | |||||
| 4 | Segment Liabilities | ||||||
| Segment Liabilities | |||||||
| 1 | India | 0.00 | 0.00 | ||||
| 2 | Outside India | 0.00 | 0.00 | ||||
| Total Segment Liabilities | 0.00 | 0.00 | |||||
| Un-allocable Liabilities | 0.00 | 0.00 | |||||
| Net Segment Liabilities | 0.00 | 0.00 | |||||
| Disclosure of notes on segments | |||||||
| 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 | 01-01-2026 | 01-04-2025 |
| B | Date of end of reporting period | 31-03-2026 | 31-03-2026 |
| C | Whether results are audited or unaudited | Audited | Audited |
| 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 on defined benefit plans | 487.08 | 671.81 |
| 2 | Net loss on fair valuation of equity instruments through other comprehensive income | (41.44) | (198.27) |
| Total Amount of items that will not be reclassified to profit and loss | 445.64 | 473.54 | |
| 2 | Income tax relating to items that will not be reclassified to profit or loss | 130.79 | 160.21 |
| 3 | Amount of items that will be reclassified to profit and loss | ||
| 1 | Exchange differences on translation of foreign operations | (339.38) | (168.60) |
| Total Amount of items that will be reclassified to profit and loss | (339.38) | (168.60) | |
| 4 | Income tax relating to items that will be reclassified to profit or loss | 0.00 | 0.00 |
| 5 | Total Other comprehensive income | (24.53) | 144.73 |
| Particulars | Year ended (dd-mm-yyyy) | |||||
|---|---|---|---|---|---|---|
| A | Date of start of reporting period | 01-04-2025 | ||||
| B | Date of end of reporting period | 31-03-2026 | ||||
| C | Whether results are audited or unaudited | Audited | ||||
| D | Nature of report standalone or consolidated | Consolidated | ||||
| Statement of cash flows | ||||||
| Cash flows from used in operating activities | ||||||
| Profit before tax | 33.44 | |||||
| Adjustments for reconcile profit (loss) | ||||||
| Adjustments for finance costs | 0.00 | |||||
| Adjustments for decrease (increase) in inventories | 950.46 | |||||
| Adjustments for decrease (increase) in trade receivables, current | 113.47 | |||||
| Adjustments for decrease (increase) in trade receivables, non-current | 0.00 | |||||
| Adjustments for decrease (increase) in other current assets | (240.66) | |||||
| Adjustments for decrease (increase) in other non-current assets | 5.00 | |||||
| Adjustments for other financial assets, non-current | (84.68) | |||||
| Adjustments for other financial assets, current | 207.76 | |||||
| Adjustments for other bank balances | 0.00 | |||||
| Adjustments for increase (decrease) in trade payables, current | 682.56 | |||||
| Adjustments for increase (decrease) in trade payables, non-current | 0.00 | |||||
| Adjustments for increase (decrease) in other current liabilities | 84.27 | |||||
| Adjustments for increase (decrease) in other non-current liabilities | 0.02 | |||||
| Adjustments for depreciation and amortisation expense | 1,883.77 | |||||
| Adjustments for impairment loss reversal of impairment loss recognised in profit or loss | 0.00 | |||||
| Adjustments for provisions, current | 806.00 | |||||
| Adjustments for provisions, non-current | (256.82) | |||||
| Adjustments for other financial liabilities, current | (162.18) | |||||
| Adjustments for other financial liabilities, non-current | (105.09) | |||||
| Adjustments for unrealised foreign exchange losses gains | (452.85) | |||||
| Adjustments for dividend income | 0.00 | |||||
| Adjustments for interest income | 0.00 | |||||
| Adjustments for share-based payments | 0.00 | |||||
| Adjustments for fair value losses (gains) | 0.00 | |||||
| Adjustments for undistributed profits of associates | 0.00 | |||||
| Other adjustments for which cash effects are investing or financing cash flow | (634.21) | |||||
| Other adjustments to reconcile profit (loss) | 0.00 | |||||
| Other adjustments for non-cash items | (2,114.33) | |||||
| Share of profit and loss from partnership firm or association of persons or limited liability partnerships | 0.00 | |||||
| Total adjustments for reconcile profit (loss) | 682.49 | |||||
| Net cash flows from (used in) operations | 715.93 | |||||
| Dividends received | 0.00 | |||||
| Interest paid | (1,878.77) | |||||
| Interest received | (12.88) | |||||
| Income taxes paid (refund) | (185.57) | |||||
| Other inflows (outflows) of cash | 0.00 | |||||
| Net cash flows from (used in) operating activities | 2,767.39 | |||||
| Cash flows from used in investing activities | ||||||
| Cash flows from losing control of subsidiaries or other businesses | 0.00 | |||||
| Cash flows used in obtaining control of subsidiaries or other businesses | 0.00 | |||||
| Other cash receipts from sales of equity or debt instruments of other entities | 0.00 | |||||
| Other cash payments to acquire equity or debt instruments of other entities | 0.00 | |||||
| Other cash receipts from sales of interests in joint ventures | 0.00 | |||||
| Other cash payments to acquire interests in joint ventures | 0.00 | |||||
| Cash receipts from share of profits of partnership firm or association of persons or limited liability partnerships | 0.00 | |||||
| Cash payment for investment in partnership firm or association of persons or limited liability partnerships | 0.00 | |||||
| Proceeds from sales of property, plant and equipment | 3,757.21 | |||||
| Purchase of property, plant and equipment | 4,270.00 | |||||
| Proceeds from sales of investment property | 0.00 | |||||
| Purchase of investment property | 0.00 | |||||
| Proceeds from sales of intangible assets | 0.00 | |||||
| Purchase of intangible assets | 0.00 | |||||
| Proceeds from sales of intangible assets under development | 0.00 | |||||
| Purchase of intangible assets under development | 0.00 | |||||
| Proceeds from sales of goodwill | 0.00 | |||||
| Purchase of goodwill | 0.00 | |||||
| Proceeds from biological assets other than bearer plants | 0.00 | |||||
| Purchase of biological assets other than bearer plants | 0.00 | |||||
| Proceeds from government grants | 0.00 | |||||
| Proceeds from sales of other long-term assets | 0.00 | |||||
| Purchase of other long-term assets | 0.00 | |||||
| Cash advances and loans made to other parties | 0.00 | |||||
| Cash receipts from repayment of advances and loans made to other parties | 0.00 | |||||
| Cash payments for future contracts, forward contracts, option contracts and swap contracts | 0.00 | |||||
| Cash receipts from future contracts, forward contracts, option contracts and swap contracts | 0.00 | |||||
| Dividends received | 0.00 | |||||
| Interest received | 0.00 | |||||
| Income taxes paid (refund) | 0.00 | |||||
| Other inflows (outflows) of cash | 0.00 | |||||
| Net cash flows from (used in) investing activities | (512.79) | |||||
| Cash flows from used in financing activities | ||||||
| Proceeds from changes in ownership interests in subsidiaries | 0.00 | |||||
| Payments from changes in ownership interests in subsidiaries | 0.00 | |||||
| Proceeds from issuing shares | 0.00 | |||||
| Proceeds from issuing other equity instruments | 0.00 | |||||
| Payments to acquire or redeem entity's shares | 0.00 | |||||
| Payments of other equity instruments | 0.00 | |||||
| Proceeds from exercise of stock options | 0.00 | |||||
| Proceeds from issuing debentures notes bonds etc | 0.00 | |||||
| Proceeds from borrowings | 2,069.78 | |||||
| Repayments of borrowings | 1,621.87 | |||||
| Payments of lease liabilities | 66.03 | |||||
| Dividends paid | 105.07 | |||||
| Interest paid | 1,905.99 | |||||
| Income taxes paid (refund) | 0.00 | |||||
| Other inflows (outflows) of cash | 0.00 | |||||
| Net cash flows from (used in) financing activities | (1,629.18) | |||||
| Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes | 625.42 | |||||
| Effect of exchange rate changes on cash and cash equivalents | ||||||
| Effect of exchange rate changes on cash and cash equivalents | 23.48 | |||||
| Net increase (decrease) in cash and cash equivalents | 648.90 | |||||
| Cash and cash equivalents cash flow statement at beginning of period | 1,990.69 | |||||
| Cash and cash equivalents cash flow statement at end of period | 2,639.59 | |||||
| Whether results are audited or unaudited | Audited |
|---|---|
| Declaration of unmodified opinion or statement on impact of audit qualification | Declaration of unmodified opinion |
| Auditor's opinion | |
| Declaration pursuant to Regulation 33 (3) (d) of SEBI (LODR) Regulation, 2015: The company declares that its Statutory Auditor/s have issued an Audit Report with unmodified opinion for the period on Standalone results | Yes |
| Sr No. | Audit firm's name | Whether the firm holds a valid peer review certificate issued by Peer Review Board of ICAI | Certificate valid upto | ||
| 1 | S.R.Batliboi & Co. LLP | Yes | 31-07-2027 | ||
|---|---|---|---|---|---|