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 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
Segment Reporting Geographical
Description of single segment
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



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 Consolidated Consolidated
1 Income
Revenue from operations 8,513.48 8,513.48
Other income 95.23 95.23
Total income 8,608.71 8,608.71
2 Expenses
(a) Cost of materials consumed 101.46 101.46
(b) Purchases of stock-in-trade 0.00 0.00
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade (4,975.13) (4,975.13)
(d) Employee benefit expense 6,705.50 6,705.50
(e) Finance costs 510.24 510.24
(f) Depreciation, depletion and amortisation expense 487.33 487.33
(f) Other Expenses
1 Power and fuel expenses 1,394.06 1,394.06
2 Other Expenses 3,261.56 3,261.56
Total other expenses 4,655.62 4,655.62
Total expenses 7,485.02 7,485.02
3 Total profit before exceptional items and tax 1,123.69 1,123.69
4 Exceptional items 0.00 0.00
5 Total profit before tax 1,123.69 1,123.69
6 Tax expense
7 Current tax 532.89 532.89
8 Deferred tax 138.91 138.91
9 Total tax expenses 671.80 671.80
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 451.89 451.89
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 451.89 451.89
17 Other comprehensive income net of taxes 323.94 323.94
18 Total Comprehensive Income for the period 775.83 775.83
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 4.3 4.3
Diluted earnings (loss) per share from continuing operations 4.3 4.3
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 4.3 4.3
Diluted earnings (loss) per share from continuing and discontinued operations 4.3 4.3
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 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 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 Auditors of the Parent 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. 3. Cost of Materials consumed represents Green tea leaves purchased during the period. Biological assets represents unplucked agricultural produce other than bearer plants. 4. With a view to rationalise the operations and improving the profitability, the Parent 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 by the Parent Company amounting to Rs. 204.80 lakhs made in quarter ended September 30, 2025. Accordingly, the performance of the Group for the current quarter does not include the numbers in respect of these Tea Estates. 5. 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. 6. 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. 39 lakhs for the quarter ended June 30, 2026 which has been recognized in these consolidated financial 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. 7. 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 Consolidated Consolidated
1 Segment Revenue (Income)
(net sale/income from each segment should be disclosed)
1 India 5,774.47 5,774.47
2 Outside India 2,739.01 2,739.01
Total Segment Revenue 8,513.48 8,513.48
Less: Inter segment revenue
Revenue from operations 8,513.48 8,513.48
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
ii. Other Unallocable Expenditure net off Unallocable income
Profit before tax 0.00 0.00
3 (Segment Asset - Segment Liabilities)
Segment Asset
1 India 50,450.27 50,450.27
2 Outside India 30,307.21 30,307.21
Total Segment Asset 80,757.48 80,757.48
Un-allocable Assets 0.00 0.00
Net Segment Asset 80,757.48 80,757.48
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



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 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 (53.89) (53.89)
2 Net gain/(loss) on fair valuation 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
1 Exchange differences on translation of foreign operations 233.70 233.70
Total Amount of items that will be reclassified to profit and loss 233.70
4 Income tax relating to items that will be reclassified to profit or loss 0.00 0.00
5 Total Other comprehensive income 323.94 323.94