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 10-11-2026
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 03-11-2026
Description of presentation currency INR
Level of rounding used in financial results Lakhs
Reporting Type Quarterly
Reporting Quarter Second 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 Unaudited
Segment Reporting Multi segment
Description of single segment
Start date and time of board meeting 10-11-2026   08:30:00
End date and time of board meeting 10-11-2026   12:45:00
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 Not applicable
Whether the company has any related party? Yes
Whether the company has entered into any Related Party transaction during the selected half year for which it wants to submit disclosure? Yes
(I) We declare that the acceptance of fixed deposits by the bans/Non-Banking Finance Company are at the terms uniformly applicable/offered to all shareholders/public NA
(II) We declare that the scheduled commercial bank, as per RBI circular RBI/DBR/2015-16/19 dated March 03, 2016, has allowed additional interest of one per cent per annum, over and above the rate of interest mentioned in the schedule of interest rates on savings or a term deposits of banks staff and their exclusive associations as well as on deposits of Chairman, Chairman & Managing Director, Executive Director or such other Executives appointed for a fixed tenure. NA
Whether the company is a high value debt listed entity according to regulation 15 (1A)? No
(a) If answer to above question is Yes, whether complying with proviso to regulation 23 (9), i.e., submitting RPT disclosures on the day of results publication?
(b) If answer to above question is No, please explain the reason for not complying.
Whether the updated Related Party Transactions (RPT) Policy (in compliance with Reg. 23 of SEBI LODR) has been uploaded on the website of the Company? Yes
Latest Date on which RPT policy is updated 10-02-2025
Indicate Company website link for updated RPT policy of the Company https://unitednilgiritea.com/?page_id=945
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 01-07-2026 01-04-2026
B Date of end of reporting period 30-09-2026 30-09-2026
C Whether results are audited or unaudited Unaudited Unaudited
D Nature of report standalone or consolidated Standalone Standalone
1 Income
Revenue from operations 2,276.37 4,258.97
Other income 179.84 534.13
Total income 2,456.21 4,793.10
2 Expenses
(a) Cost of materials consumed 555.98 1,052.61
(b) Purchases of stock-in-trade 0.00 0.00
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade 69.80 (182.68)
(d) Employee benefit expense 616.13 1,232.46
(e) Finance costs 3.03 6.02
(f) Depreciation, depletion and amortisation expense 89.47 177.19
(f) Other Expenses
1 Other expenses 682.96 1,297.46
Total other expenses 682.96 1,297.46
Total expenses 2,017.37 3,583.06
3 Total profit before exceptional items and tax 438.84 1,210.04
4 Exceptional items 0.00 0.00
5 Total profit before tax 438.84 1,210.04
6 Tax expense
7 Current tax 80.53 214.22
8 Deferred tax 0.00 0.00
9 Total tax expenses 80.53 214.22
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 358.31 995.82
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 358.31 995.82
17 Other comprehensive income net of taxes (64.84) 1.27
18 Total Comprehensive Income for the period 293.47 997.09
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 7.17 19.93
Diluted earnings (loss) per share from continuing operations 7.17 19.93
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 7.17 19.93
Diluted earnings (loss) per share from continuing and discontinued operations 7.17 19.93
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



Remarks

Debt equity ratio
Debt service coverage ratio
Interest service coverage ratio


Statement of Asset and Liabilities

Amount in (Lakhs)

Particulars Year ended (dd-mm-yyyy)
Date of start of reporting period 01-04-2026
Date of end of reporting period 30-09-2026
Whether results are audited or unaudited Unaudited
Nature of report standalone or consolidated Standalone
Assets
1 Non-current assets
Property, plant and equipment 3,384.09
Capital work-in-progress 117.31
Investment property 983.97
Goodwill 0.00
Other intangible assets 9.54
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 14,193.98
Trade receivables, non-current 0.00
Loans, non-current 0.00
Other non-current financial assets
1 Other non-current financial assets 907.87
Total of other non-current financial assets 907.87
Total non-current financial assets 15,101.85
Deferred tax assets (net)
Other non-current assets
1 Other non-current assets 47.43
Total of other non-current assets 47.43
Total non-current assets 19,644.19
2 Current assets
Inventories 645.24
Current financial asset
Current investments 3,808.34
Trade receivables, current 1,189.08
Cash and cash equivalents 299.34
Bank balance other than cash and cash equivalents 45.20
Loans, current 0.00
Other current financial assets
Total of other current financial assets 644.06
Total current financial assets 5,986.02
Current tax assets (net) 100.08
Other current assets
1 Other current assets 120.94
Total of other current assets 120.94
Total current assets 6,852.28
3 Non-current assets classified as held for sale
4 Regulatory deferral account debit balances and related deferred tax Assets
Total assets 26,496.47
Equity and liabilities
1 Equity
Equity attributable to owners of parent
Equity share capital 499.66
Other equity 24,516.38
Total equity attributable to owners of parent 25,016.04
Non controlling interest
Total equity 25,016.04
2 Liabilities
Non-current liabilities
Non-current financial liabilities
Borrowings, non-current 0.00
Trade payables, non-current
(A) Total outstanding dues of micro enterprises and small enterprises 4.91
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises 209.11
Total Trade payable 214.02
Other non-current financial liabilities
1 Other non-current financial liabilities 251.48
Total of other non-current financial liabilities 251.48
Total non-current financial liabilities 465.50
Provisions, non-current 0.00
Deferred tax liabilities (net) 531.02
Deferred government grants, Non-current
Other non-current liabilities
1 Other non-current liabilities 50.59
Total of other non-current liabilities 50.59
Total non-current liabilities 1,047.11
Current liabilities
Current financial liabilities
Borrowings, current 0.00
Trade payables, 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 current financial liabilities
1 Other current financial liabilities 60.20
Total of other current financial liabilities 60.20
Total current financial liabilities 60.20
Other current liabilities 358.32
1 Other current liabilities 358.32
Total of other current liabilities 358.32
Provisions, current 14.80
Current tax liabilities (Net)
Deferred government grants, Current
Total current liabilities 433.32
3 Liabilities directly associated with assets in disposal group classified as held for sale
4 Regulatory deferral account credit balances and related deferred tax liability
Total liabilities 1,480.43
Total equity and liabilites 26,496.47
Disclosure of notes on assets and liabilities



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 01-07-2026 01-04-2026
Date of end of reporting period 30-09-2026 30-09-2026
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 2,111.08 3,929.24
2 Property 0.0016528 0.0032973
Total Segment Revenue 2,276.36 4,258.97
Less: Inter segment revenue 0.00 0.00
Revenue from operations 2,276.36 4,258.97
2 Segment Result
Profit (+) / Loss (-) before tax and interest from each segment
1 Plantation 252.90 698.08
2 Property 112.68 222.36
Total Profit before tax 365.58 920.44
i. Finance cost 3.03 6.02
ii. Other Unallocable Expenditure net off Unallocable income (76.29) (295.62)
Profit before tax 438.84 1,210.04
3 (Segment Asset - Segment Liabilities)
Segment Asset
1 Plantation 5,401.69 5,401.69
2 Property 1,094.49 1,094.49
Total Segment Asset 6,496.18 6,496.18
Un-allocable Assets 20,000.29 20,000.29
Net Segment Asset 26,496.47 26,496.47
4 Segment Liabilities
Segment Liabilities
1 Plantation 559.75 559.75
2 Property 302.08 302.08
Total Segment Liabilities 861.83 861.83
Un-allocable Liabilities 618.60 618.60
Net Segment Liabilities 1,480.43 1,480.43
Disclosure of notes on segments Textual Information(2)



Text Block

Textual Information(2) 1.The above financial results reviewed by the Audit Committee have been approved by the Board of Directors at its meeting held on 10th November 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/period are not comparable with corresponding previous quarter/ period/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 September 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 01-07-2026 01-04-2026
B Date of end of reporting period 30-09-2026 30-09-2026
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 (74.98) 1.96
Total Amount of items that will not be reclassified to profit and loss (74.98) 1.96
2 Income tax relating to items that will not be reclassified to profit or loss (10.14) 0.69
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 (64.84) 1.27



Cash flow statement, indirect

Amount in (Lakhs)

Particulars Year ended (dd-mm-yyyy)
A Date of start of reporting period 01-04-2026
B Date of end of reporting period 30-09-2026
C Whether results are audited or unaudited Unaudited
D Nature of report standalone or consolidated Standalone
Statement of cash flows
Cash flows from used in operating activities
Profit before tax 1,210.04
Adjustments for reconcile profit (loss)
Adjustments for finance costs 6.02
Adjustments for decrease (increase) in inventories (192.67)
Adjustments for decrease (increase) in trade receivables, current (446.23)
Adjustments for decrease (increase) in trade receivables, non-current 0.00
Adjustments for decrease (increase) in other current assets 93.93
Adjustments for decrease (increase) in other non-current assets 0.00
Adjustments for other financial assets, non-current 0.00
Adjustments for other financial assets, current (257.87)
Adjustments for other bank balances 0.00
Adjustments for increase (decrease) in trade payables, current 46.26
Adjustments for increase (decrease) in trade payables, non-current 0.00
Adjustments for increase (decrease) in other current liabilities (75.86)
Adjustments for increase (decrease) in other non-current liabilities (6.04)
Adjustments for depreciation and amortisation expense 177.18
Adjustments for impairment loss reversal of impairment loss recognised in profit or loss 0.00
Adjustments for provisions, current 2.37
Adjustments for provisions, non-current 0.00
Adjustments for other financial liabilities, current 0.00
Adjustments for other financial liabilities, non-current 22.36
Adjustments for unrealised foreign exchange losses gains (0.71)
Adjustments for dividend income 4.06
Adjustments for interest income 81.62
Adjustments for share-based payments 0.00
Adjustments for fair value losses (gains) (404.31)
Adjustments for undistributed profits of associates 0.00
Other adjustments for which cash effects are investing or financing cash flow (5.30)
Other adjustments to reconcile profit (loss) (28.73)
Other adjustments for non-cash items (5.94)
Share of profit and loss from partnership firm or association of persons or limited liability partnerships 0.00
Total adjustments for reconcile profit (loss) (1,161.22)
Net cash flows from (used in) operations 48.82
Dividends received 0.00
Interest paid 0.00
Interest received 0.00
Income taxes paid (refund) 155.72
Other inflows (outflows) of cash 0.00
Net cash flows from (used in) operating activities (106.90)
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 8.68
Purchase of property, plant and equipment 135.85
Proceeds from sales of investment property 1,031.58
Purchase of investment property 1,717.49
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 47.43
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 4.06
Interest received 55.84
Income taxes paid (refund) 0.00
Other inflows (outflows) of cash 867.03
Net cash flows from (used in) investing activities 66.42
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 0.00
Repayments of borrowings 0.00
Payments of lease liabilities 0.00
Dividends paid 109.92
Interest paid 0.00
Income taxes paid (refund) 0.00
Other inflows (outflows) of cash 0.00
Net cash flows from (used in) financing activities (109.92)
Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes (150.40)
Effect of exchange rate changes on cash and cash equivalents
Effect of exchange rate changes on cash and cash equivalents 0.00
Net increase (decrease) in cash and cash equivalents (150.40)
Cash and cash equivalents cash flow statement at beginning of period 449.74
Cash and cash equivalents cash flow statement at end of period 299.34





Amount in (Lakhs)

Format for Disclosure of Related Party Transactions (applicable only for half-yearly filings i.e., 2nd and 4th quarter)

Sr No. Additional disclosure of related party transactions - applicable only in case the related party transaction relates to loans, inter-corporate deposits, advances or investments made or given by the listed entity/subsidiary. These details need to be disclosed only once, during the reporting period when such transaction was undertaken.
Details of the party (listed entity/subsidiary) entering into the transaction Details of the counterparty Type of related party transaction Details of other related party transaction Value of the related party transaction as approved by the audit committee Remarks on approval by audit committee Value of the related party transaction ratified by the audit committee Date of Audit Committee Meeting where the ratification was approved Value of transaction during the reporting period In case monies are due to either party as a result of the transaction In case any financial indebtedness is incurred to make or give loans, inter-corporate deposits, advances or investments Details of the loans, inter-corporate deposits, advances or investments Notes
Name PAN Name PAN Relationship of the counterparty with the listed entity or its subsidiary Opening balance Closing balance Nature of indebtedness (loan/ issuance of debt/ any other etc.) Details of other indebtedness Cost Tenure Nature (loan/ advance/ intercorporate deposit/ investment ) Interest Rate (%) Tenure Secured/ unsecured Purpose for which the funds will be utilised by the ultimate recipient of funds (endusage)
1 The United Nilgiri Tea Estates Company Limited Sivasailam Chamraj Education Foundation Associate Any other transaction Recovery of Expenses 28.00 Approved by the Board and Audit Committee 8.79 0.00 0.00
2 The United Nilgiri Tea Estates Company Limited Sivasailam Chamraj Hospital Foundation Associate Any other transaction Payment towards Medical Expenses 85.00 Approved by the Board and Audit Committee 46.22 0.00 0.00
3 The United Nilgiri Tea Estates Company Limited Sivasailam Chamraj Hospital Foundation Associate Any other transaction Recovery of expenses 110.00 Approved by the Board and Audit Committee 29.57 0.00 0.00
4 The United Nilgiri Tea Estates Company Limited Sivasailam Chamraj Hospital Foundation Associate Any other transaction Payments for purchase 50.00 Approved by the Board and Audit Committee 20.02 0.00 0.00
5 The United Nilgiri Tea Estates Company Limited Mallika Srinivasan Chairman Any other transaction Sitting Fee Approved by the Board 0.18 0.00 0.00
6 The United Nilgiri Tea Estates Company Limited P.B.Sampath Non Executive Independent Director Any other transaction Sitting Fee Approved by the Board 0.27 0.00 0.00
7 The United Nilgiri Tea Estates Company Limited R.Vijayaraghavan Non Executive Independent Director Any other transaction Sitting Fee Approved by the Board 0.18 0.00 0.00
8 The United Nilgiri Tea Estates Company Limited Sashikala Srikanth Non Executive Independent Director Any other transaction Sitting Fee Approved by the Board 0.25 0.00 0.00
9 The United Nilgiri Tea Estates Company Limited P.Shobhana Ravi Non Executive Non Independent Director Any other transaction Sitting Fee Approved by the Board 0.15 0.00 0.00
10 The United Nilgiri Tea Estates Company Limited R.Rajkumar Wholetime Director Remuneration Approved by the Shareholders 25.91 0.00 0.00
11 The United Nilgiri Tea Estates Company Limited Shilajit Roy Choudhury Chief Executive Officer Remuneration Approved by the board 21.70 0.00 0.00
12 The United Nilgiri Tea Estates Company Limited S.Raghuraman Chief Financial officer Remuneration Approved by the board 19.87 0.00 0.00
13 The United Nilgiri Tea Estates Company Limited R.V.Sridharan Company Secretary Remuneration Approved by the board 5.66 0.00 0.00
14 The United Nilgiri Tea Estates Company Limited Mallika Srinivasan Chairman Dividend paid Approved by the Shareholders 3.27 0.00 0.00
15 The United Nilgiri Tea Estates Company Limited S.Raghuraman Chief Financial officer Dividend paid Approved by the Shareholders 0.02 0.00 0.00
16 The United Nilgiri Tea Estates Company Limited Mallika Srinivasan Chairman Any other transaction Commission Approved by the Shareholders 1.75 0.00 0.00
17 The United Nilgiri Tea Estates Company Limited R.Vijayaraghavan Non Executive Independent Director Any other transaction Commission Approved by the Shareholders 1.75 0.00 0.00
18 The United Nilgiri Tea Estates Company Limited Sashikala Srikanth Non Executive Independent Director Any other transaction Commission Approved by the Shareholders 1.75 0.00 0.00
19 The United Nilgiri Tea Estates Company Limited P.Shobhana Ravi Non Executive Non Independent Director Any other transaction Commission Approved by the Shareholders 1.75 0.00 0.00
20 The United Nilgiri Tea Estates Company Limited P.B.Sampath Non Executive Independent Director Any other transaction Commission Approved by the Shareholders 1.75 0.00 0.00
Total value of transaction during the reporting period 190.81