Integrated Filing — IndAS



General information about company

Scrip Code 000000
NSE Symbol UNITEDTEA
MSEI Symbol NOTLISTED
ISIN INE458F01011
Name of company The United Nilgiri Tea Estates Company Limited
Type of company Main Board
Class of security Equity
Date of start of financial year 01-04-2026
Date of end of financial year 31-03-2027
Date of board meeting when results were approved 06-08-2026
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 28-07-2026
Description of presentation currency INR
Level of rounding used in financial results Lakhs
Reporting Type Quarterly
Reporting Quarter First 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
Segment Reporting Multi segment
Description of single segment
Start date and time of board meeting 06-08-2026   15:30:00
End date and time of board meeting 06-08-2026   17:30:00
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
The disclosure for the default on loans and debt securities is not applicable to the entity as the entity does not have any loans or 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 01-04-2026 01-04-2026
B Date of end of reporting period 30-06-2026 30-06-2026
C Whether results are audited or unaudited Unaudited Unaudited
D Nature of report standalone or consolidated Standalone Standalone
1 Income
Revenue from operations 1,982.60 1,982.60
Other income 354.29 354.29
Total income 2,336.89 2,336.89
2 Expenses
(a) Cost of materials consumed 496.63 496.63
(b) Purchases of stock-in-trade 0.00 0.00
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade (252.48) (252.48)
(d) Employee benefit expense 616.33 616.33
(e) Finance costs 2.99 2.99
(f) Depreciation, depletion and amortisation expense 87.72 87.72
(f) Other Expenses
1 Other Expenses 614.50 614.50
Total other expenses 614.50 614.50
Total expenses 1,565.69 1,565.69
3 Total profit before exceptional items and tax 771.20 771.20
4 Exceptional items 0.00 0.00
5 Total profit before tax 771.20 771.20
6 Tax expense
7 Current tax 133.69 133.69
8 Deferred tax 0.00 0.00
9 Total tax expenses 133.69 133.69
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 637.51 637.51
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 637.51 637.51
17 Other comprehensive income net of taxes 66.11 66.11
18 Total Comprehensive Income for the period 703.62 703.62
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 499.66 499.66
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 12.76 12.76
Diluted earnings (loss) per share from continuing operations 12.76 12.76
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 12.76 12.76
Diluted earnings (loss) per share from continuing and discontinued operations 12.76 12.76
24 Debt equity ratio
25 Debt service coverage ratio
26 Interest service coverage ratio
27 Disclosure of notes on financial results



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 01-04-2026 01-04-2026
Date of end of reporting period 30-06-2026 30-06-2026
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 Plantation 1,818.16 1,818.16
2 Property 0.0016444 0.0016444
Total Segment Revenue 1,982.60 1,982.60
Less: Inter segment revenue 0.00 0.00
Revenue from operations 1,982.60 1,982.60
2 Segment Result
Profit (+) / Loss (-) before tax and interest from each segment
1 Plantation 445.18 445.18
2 Property 109.68 109.68
Total Profit before tax 554.86 554.86
i. Finance cost 2.99 2.99
ii. Other Unallocable Expenditure net off Unallocable income (219.33) (219.33)
Profit before tax 771.20 771.20
3 (Segment Asset - Segment Liabilities)
Segment Asset
1 Plantation 5,348.14 5,348.14
2 Property 1,139.22 1,139.22
Total Segment Asset 6,487.36 6,487.36
Un-allocable Assets 19,899.95 19,899.95
Net Segment Asset 26,387.31 26,387.31
4 Segment Liabilities
Segment Liabilities
1 Plantation 631.97 631.97
2 Property 302.07 302.07
Total Segment Liabilities 934.04 934.04
Un-allocable Liabilities 620.78 620.78
Net Segment Liabilities 1,554.82 1,554.82
Disclosure of notes on segments Textual Information(2)



Text Block

Textual Information(2) NOTES: 1.The above financial results were reviewed by the Audit Committee and approved by the Board of Directors at its meeting held on 6th August 2026. 2.Statutory Auditors have carried out a limited review of the above unaudited financial results. 3.The Company is primarily engaged in growing and manufacture of Tea and has also let-out commercial property. 4.As the tea plantation industry is seasonal in nature and dependent on rainfall, the financials of the current quarter are not readily comparable with corresponding previous/preceding quarter/year. 5.The Company has two Associate Companies incorporated under Section 8 of the Companies Act,2013 which are not-for-profit Companies and hence not considered for consolidation. The Company does not have any subsidiary/Joint Venture as on 30th June 2026.



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 01-04-2026 01-04-2026
B Date of end of reporting period 30-06-2026 30-06-2026
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 Items that will not be reclassified to profit or loss 76.94 76.94
Total Amount of items that will not be reclassified to profit and loss 76.94
2 Income tax relating to items that will not be reclassified to profit or loss 10.83 10.83
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 66.11 66.11