Integrated Filing — IndAS



General information about company

Scrip Code 500467
NSE Symbol HARRMALAYA
MSEI Symbol NOTLISTED
ISIN INE544A01019
Name of company Harrisons Malayalam 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 13-08-2026
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 06-08-2026
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 13-08-2026   12:00:00
End date and time of board meeting 13-08-2026   16:45:00
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
No defaults



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 12,491.86 12,491.86
Other income 318.47 318.47
Total income 12,810.33 12,810.33
2 Expenses
(a) Cost of materials consumed 2,507.93 2,507.93
(b) Purchases of stock-in-trade 2,156.97 2,156.97
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade (1,011.07) (1,011.07)
(d) Employee benefit expense 4,686.98 4,686.98
(e) Finance costs 332.29 332.29
(f) Depreciation, depletion and amortisation expense 161.31 161.31
(f) Other Expenses
1 Other Expenses 3,582.27 3,582.27
Total other expenses 3,582.27 3,582.27
Total expenses 12,416.68 12,416.68
3 Total profit before exceptional items and tax 393.65 393.65
4 Exceptional items 0.00 0.00
5 Total profit before tax 393.65 393.65
6 Tax expense
7 Current tax 0.00 0.00
8 Deferred tax 0.00 0.00
9 Total tax expenses 0.00 0.00
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 393.65 393.65
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 393.65 393.65
17 Other comprehensive income net of taxes (47.50) (47.50)
18 Total Comprehensive Income for the period 346.15 346.15
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 1,845.43 1,845.43
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 2.13 2.13
Diluted earnings (loss) per share from continuing operations 2.13 2.13
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 2.13 2.13
Diluted earnings (loss) per share from continuing and discontinued operations 2.13 2.13
24 Debt equity ratio 0 0
25 Debt service coverage ratio 0 0
26 Interest service coverage ratio 0 0
27 Disclosure of notes on financial results Textual Information(1)



Disclosure of notes on financial results

Textual Information(1) 1 These unaudited standalone financial have been prepared in accordance with Indian Accounting Standards Ind AS prescribed under Section 133 of the Companies Act 2013 read with the relevant rules thereunder and in terms of Regulation 33 of the SEBI LODR Regulations 2015 as amended and other accounting principles generally accepted in India. 2. The figures for quarter ended 31 March 2026 are the balance figures between audited figures in respect of the full financial year and the published unaudited year to date figures up to the third quarter of the financial year. 3. The above financial results have been reviewed by the Audit Committee and approved by the Board of Directors in their respective meetings held on 13 August 2026. 4. Cost of materials consumed represents cost of green leaf, latex and tea used for blending, purchased from others. 5. The Companys core business is production of natural rubber and tea. The operations are conducted through plantation estates and factories based in Kerala and Tamil Nadu. The Company has considered business segments as the primary segment. The business segments are tea rubber and others which have been identified taking into account the organisational structure as well as the differing risks and returns of these segments. The results for rubber segments includes income from sale of rubber trees. 6. The Company has unabsorbed depreciation and carry forward loses of earlier years and certain exempt income included in the total income. Accordingly, the tax expenses is nil in the current and previous years. Deferred tax assets on unabsorbed depreciation and carry forward losses have been recognized to the extent of deferred tax liability assets on temporary differences in accordance with Ind AS 12 Income Tax. 7. The Companys current liabilities have exceeded its current assets as at 30 June 2026. However, on the basis of ageing and expected dates of realisation of financial assets, payment of financial liabilities, expected future cash flows, sanctioned utilized credit facilitoes from bankers and the plans of the Board of Directors management relating to its business operations the Company is capable of meeting its financial obligations existing at the date of balance sheet as and when they fall due within a period of one year from the balance sheet date.



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 Tea 6,072.71 6,072.71
2 Rubber 6,348.16 6,348.16
3 Others 0.0007099 0.0007099
Total Segment Revenue 12,491.86 12,491.86
Less: Inter segment revenue 0.00 0.00
Revenue from operations 12,491.86 12,491.86
2 Segment Result
Profit (+) / Loss (-) before tax and interest from each segment
1 Tea 86.12 86.12
2 Rubber 571.10 571.10
3 Others 64.19 64.19
Total Profit before tax 721.41 721.41
i. Finance cost 332.29 332.29
ii. Other Unallocable Expenditure net off Unallocable income (4.53) (4.53)
Profit before tax 393.65 393.65
3 (Segment Asset - Segment Liabilities)
Segment Asset
1 Tea 32,611.23 32,611.23
2 Rubber 18,516.62 18,516.62
3 Others 1,116.98 1,116.98
Total Segment Asset 52,244.83 52,244.83
Un-allocable Assets 173.77 173.77
Net Segment Asset 52,418.60 52,418.60
4 Segment Liabilities
Segment Liabilities
1 Tea 9,829.00 9,829.00
2 Rubber 11,878.21 11,878.21
3 Others 326.41 326.41
Total Segment Liabilities 22,033.62 22,033.62
Un-allocable Liabilities 12,169.60 12,169.60
Net Segment Liabilities 34,203.22 34,203.22
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 Remeasurement of defined benefit plan (47.50) (47.50)
Total Amount of items that will not be reclassified to profit and loss (47.50)
2 Income tax relating to items that will not be reclassified to profit or loss 0.00 0.00
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 (47.50) (47.50)