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 01-04-2026
Date of end of financial year 31-03-2027
Date of board meeting when results were approved 12-08-2026
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 31-07-2026
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 Single segment
Description of single segment Cultivation, manufacture and sale of tea
Start date and time of board meeting 12-08-2026   12:05:00
End date and time of board meeting 12-08-2026   17:00:00
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 01-04-2026 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 5,774.47 5,774.47
Other income 137.89 137.89
Total income 5,912.36 5,912.36
2 Expenses
(a) Cost of materials consumed 0.00 0.00
(b) Purchases of stock-in-trade 0.00 0.00
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade (3,522.31) (3,522.31)
(d) Employee benefit expense 4,930.31 4,930.31
(e) Finance costs 187.84 187.84
(f) Depreciation, depletion and amortisation expense 291.11 291.11
(f) Other Expenses
1 Power and Fuel Expenses 614.55 614.55
2 Other expenses 1,568.63 1,568.63
Total other expenses 2,183.18 2,183.18
Total expenses 4,070.13 4,070.13
3 Total profit before exceptional items and tax 1,842.23 1,842.23
4 Exceptional items 0.00 0.00
5 Total profit before tax 1,842.23 1,842.23
6 Tax expense
7 Current tax 516.42 516.42
8 Deferred tax 159.84 159.84
9 Total tax expenses 676.26 676.26
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 1,165.97 1,165.97
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 1,165.97 1,165.97
17 Other comprehensive income net of taxes 90.24 90.24
18 Total Comprehensive Income for the period 1,256.21 1,256.21
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 11.1 11.1
Diluted earnings (loss) per share from continuing operations 11.1 11.1
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 11.1 11.1
Diluted earnings (loss) per share from continuing and discontinued operations 11.1 11.1
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 ended June 30,2026, were reviewed and approved by the Audit Committee and Board of Directors at their meetings held on August 12, 2026. The 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, 2015, as amended. The Auditors of the Company have carried out a Limited Review of the above financial results for the quarter ended June 30, 2026 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 improving the profitability, the Company had 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 previous quarter and year ended March 31, 2026. Exceptional items for the previous 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. Accordingly, the performance of the Company for the current quarter does not include the numbers in respect of these Tea Estates. 5. The figures of the quarter ended March 31, 2026 are the balancing figures between audited figures in respect of financial year ended March 31, 2026 and the unaudited published year to date figures up to the third quarter ended December 31,2025, which were subject to limited review.



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)
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 01-04-2026 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 (i) Remeasurement gain on defined benefit plans (53.89) (53.89)
2 (ii) Net gain on fair valuation/sale of equity instruments through other comprehensive income 150.52 150.52
Total Amount of items that will not be reclassified to profit and loss 96.63
2 Income tax relating to items that will not be reclassified to profit or loss 6.39 6.39
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 90.24 90.24