Integrated Filing — IndAS

General information about company
Scrip Code	000000
NSE Symbol	GROBTEA
MSEI Symbol	NOTLISTED
ISIN	INE646C01018
Name of company	THE GROB TEA COMPANY LIMITED
Type of company	Main Board
Class of security	Equity
Date of start of financial year	01-Apr-2024
Date of end of financial year	31-Mar-2025
Date of board meeting when results were approved	22-May-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange	12-May-2025
Description of presentation currency	INR (in Actuals)
Reporting Type	Quarterly
Reporting Quarter	Fourth quarter
Nature of report standalone or consolidated	Standalone
Whether results are audited or unaudited for the quarter ended	Audited
Whether results are audited or unaudited for the Year to date for current period ended/year ended	Audited
Segment Reporting	Multi segment
Description of single segment
Start date and time of board meeting	22-May-2025   15:00:00
End date and time of board meeting	22-May-2025   20:00:00
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	Declaration of unmodified opinion
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	2025-05-22
Indicate Company website link for updated RPT policy of the Company	https://www.grobtea.com/resource/Investor-Relation/REGULATION_46_OF_SEBI_LODR_REGULATIONS_2015.aspx
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 Default of Loans and Debt securities disclosure is not required as it is not applicable to the company

Financial Results Ind-AS
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-Jan-2025	01-Apr-2024
B	Date of end of reporting period	31-Mar-2025	31-Mar-2025
C	Whether results are audited or unaudited	Audited	Audited
D	Nature of report standalone or consolidated	Standalone	Standalone
Part I	Blue color marked fields are non-mandatory. For Consolidated Results, if the company has no figures for 3 months / 6 months ended, in such case zero shall be inserted in the said column.
1	Income
	Revenue from operations	161410000	1185144000
	Other income	28180000	73535000
	Total income	189590000	1258679000
2	Expenses
(a)	Cost of materials consumed	1538000	1913000
(b)	Purchases of stock-in-trade	0	0
(c)	Changes in inventories of finished goods, work-in-progress and stock-in-trade	127799000	66480000
(d)	Employee benefit expense	123359000	655654000
(e)	Finance costs	2654000	10457000
(f)	Depreciation, depletion and amortisation expense	12070000	38028000
(f)	Other Expenses
1	Consumption of Stores and Spare parts	29722000	129128000
2	Other Expenses	63100000	235644000
	Total other expenses	92822000	364772000
	Total expenses	360242000	1137304000
3	Total profit before exceptional items and tax	-170652000	121375000
4	Exceptional items	0	0
5	Total profit before tax	-170652000	121375000
6	Tax expense
7	Current tax	6817000	6817000
8	Deferred tax	13995000	13995000
9	Total tax expenses	20812000	20812000
10	Net movement in regulatory deferral account balances related to profit or loss and the related deferred tax movement	0	0
11	Net Profit Loss for the period from continuing operations	-191464000	100563000
12	Profit (loss) from discontinued operations before tax	0	0
13	Tax expense of discontinued operations	0	0
14	Net profit (loss) from discontinued operation after tax	0	0
15	Share of profit (loss) of associates and joint ventures accounted for using equity method	0	0
16	Total profit (loss) for period	-191464000	100563000
17	Other comprehensive income net of taxes	-15274000	-7433000
18	Total Comprehensive Income for the period	-206738000	93130000
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	11623000	11623000
	Face value of equity share capital	10	10
27	Details of debt securities
22	Reserves excluding revaluation reserve		865951000
23	Earnings per share
i	Earnings per equity share for continuing operations
	Basic earnings (loss) per share from continuing operations	-164.73	86.52
	Diluted earnings (loss) per share from continuing operations	-164.73	86.52
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	-164.73	86.52
	Diluted earnings (loss) per share from continuing and discontinued operations	-164.73	86.52
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

Statement of Asset and Liabilities
Particulars		Year ended (dd-mm-yyyy)
Date of start of reporting period		01-Apr-2024
Date of end of reporting period		31-Mar-2025
Whether results are audited or unaudited		Audited
Nature of report standalone or consolidated		Standalone
	Assets
1	Non-current assets
	Property, plant and equipment	308794000
	Capital work-in-progress	121639000
	Investment property	82696000
	Goodwill	0
	Other intangible assets	0
	Intangible assets under development
	Biological assets other than bearer plants
	Investments accounted for using equity method
	Non-current financial assets
	Non-current investments	34421000
	Trade receivables, non-current
	Loans, non-current	0
	Other non-current financial assets	15392000
	Total non-current financial assets	49813000
	Deferred tax assets (net)
	Other non-current assets
	Total non-current assets	562942000
2	Current assets
	Inventories	110151000
	Current financial asset
	Current investments	0
	Trade receivables, current	30232000
	Cash and cash equivalents	3206000
	Bank balance other than cash and cash equivalents	26449000
	Loans, current	439651000
	Other current financial assets	5140000
	Total current financial assets	504678000
	Current tax assets (net)	24475000
	Other current assets	37582000
	Total current assets	676886000
3	Non-current assets classified as held for sale
4	Regulatory deferral account debit balances and related deferred tax Assets
	Total assets	1239828000
	Equity and liabilities
1	Equity
	Equity attributable to owners of parent
	Equity share capital	11623000
	Other equity	865951000
	Total equity attributable to owners of parent	877574000
	Non controlling interest
	Total equity	877574000
2	Liabilities
	Non-current liabilities
	Non-current financial liabilities
	Borrowings, non-current	10251000
	Trade payables, non-current
	(A) Total outstanding dues of micro enterprises and small enterprises
	(B) Total outstanding dues of creditors other than micro enterprises and small enterprises
	Total Trade payable
	Other non-current financial liabilities	3693000
	Total non-current financial liabilities	13944000
	Provisions, non-current	3232000
	Deferred tax liabilities (net)	24215000
	Deferred government grants, Non-current
	Other non-current liabilities	16969000
	Total non-current liabilities	58360000
	Current liabilities
	Current financial liabilities
	Borrowings, current	173129000
	Trade payables, current
	(A) Total outstanding dues of micro enterprises and small enterprises	0
	(B) Total outstanding dues of creditors other than micro enterprises and small enterprises	18962000
	Total Trade payable	18962000
	Other current financial liabilities	100867000
	Total current financial liabilities	292958000
	Other current liabilities	8056000
	Provisions, current	2880000
	Current tax liabilities (Net)
	Deferred government grants, Current
	Total current liabilities	303894000
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	362254000
	Total equity and liabilites	1239828000
	Disclosure of notes on assets and liabilities

Format for Reporting Segmenet wise Revenue, Results and Capital Employed along with the company results
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-Jan-2025	01-Apr-2024
Date of end of reporting period		31-Mar-2025	31-Mar-2025
Whether accounts are audited or unaudited		Audited	Audited
Nature of report standalone or consolidated		Standalone	Standalone
1	Segment Revenue (Income)
	(net sale/income from each segment should be disclosed)
1	Tea	161410000	1185144000
2	LED Light	0	0
	Total Segment Revenue	161410000	1185144000
	Less: Inter segment revenue
	Revenue from operations	161410000	1185144000
2	Segment Result
	Profit (+) / Loss (-) before tax and interest from each segment
1	Tea	-144159000	235188000
2	LED Light	16000	-69448000
	Total Profit before tax	-144143000	165740000
	i. Finance cost	2654000	2654000
	ii. Other Unallocable Expenditure net off Unallocable income	23855000	23855000
	Profit before tax	-170652000	121375000
3	(Segment Asset - Segment Liabilities)
	Segment Asset
1	Tea	577227000	577227000
2	LED Light	35615000	35615000
	Total Segment Asset	612842000	612842000
	Un-allocable Assets	626986000	626986000
	Net Segment Asset	1239828000	1239828000
4	Segment Liabilities
	Segment Liabilities
1	Tea	329742000	329742000
2	LED Light	0	0
	Total Segment Liabilities	329742000	329742000
	Un-allocable Liabilities	32512000	32512000
	Net Segment Liabilities	362254000	362254000
	Disclosure of notes on segments

Other Comprehensive Income
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-Jan-2025	01-Apr-2024
B	Date of end of reporting period	31-Mar-2025	31-Mar-2025
C	Whether results are audited or unaudited	Audited	Audited
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 post-employment defined benefit obligations	-9568000	-4568000
2	Equity Instrumenyt through other comprehensive Income/(Loss)	-6637000	-3796000
3	Income tax related to these items	931000	931000
	Total Amount of items that will not be reclassified to profit and loss	-15274000	-7433000
2	Income tax relating to items that will not be reclassified to profit or loss	0	0
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
5	Total Other comprehensive income	-15274000	-7433000

Cash flow statement, indirect
Particulars				Year ended (dd-mm-yyyy)
A	Date of start of reporting period			2024-04-01
B	Date of end of reporting period			2025-03-31
C	Whether results are audited or unaudited			Audited
D	Nature of report standalone or consolidated			Standalone
Part I	Blue color marked fields are non-mandatory.
	Statement of cash flows
	Cash flows from used in operating activities
	Profit before tax			121375000
	Adjustments for reconcile profit (loss)
	Adjustments for finance costs			10457000
	Adjustments for decrease (increase) in inventories			64392000
	Adjustments for decrease (increase) in trade receivables, current			-37220000
	Adjustments for decrease (increase) in trade receivables, non-current			0
	Adjustments for decrease (increase) in other current assets			-513000
	Adjustments for decrease (increase) in other non-current assets			0
	Adjustments for other financial assets, non-current			0
	Adjustments for other financial assets, current			-4000
	Adjustments for other bank balances			0
	Adjustments for increase (decrease) in trade payables, current			9869000
	Adjustments for increase (decrease) in trade payables, non-current			0
	Adjustments for increase (decrease) in other current liabilities			-389000
	Adjustments for increase (decrease) in other non-current liabilities			0
	Adjustments for depreciation and amortisation expense			38028000
	Adjustments for impairment loss reversal of impairment loss recognised in profit or loss			0
	Adjustments for provisions, current			-7573000
	Adjustments for provisions, non-current			0
	Adjustments for other financial liabilities, current			12191000
	Adjustments for other financial liabilities, non-current			0
	Adjustments for unrealised foreign exchange losses gains			0
	Adjustments for dividend income			0
	Adjustments for interest income			44438000
	Adjustments for share-based payments			0
	Adjustments for fair value losses (gains)			0
	Adjustments for undistributed profits of associates			0
	Other adjustments for which cash effects are investing or financing cash flow			0
	Other adjustments to reconcile profit (loss)			-3164000
	Other adjustments for non-cash items			0
	Share of profit and loss from partnership firm or association of persons or limited liability partnerships			0
	Total adjustments for reconcile profit (loss)			41636000
	Net cash flows from (used in) operations			163011000
	Dividends received			0
	Interest paid			0
	Interest received			0
	Income taxes paid (refund)			3031000
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) operating activities			159980000
	Cash flows from used in investing activities
	Cash flows from losing control of subsidiaries or other businesses			0
	Cash flows used in obtaining control of subsidiaries or other businesses			0
	Other cash receipts from sales of equity or debt instruments of other entities			0
	Other cash payments to acquire equity or debt instruments of other entities			0
	Other cash receipts from sales of interests in joint ventures			0
	Other cash payments to acquire interests in joint ventures			0
	Cash receipts from share of profits of partnership firm or association of persons or limited liability partnerships			0
	Cash payment for investment in partnership firm or association of persons or limited liability partnerships			0
	Proceeds from sales of property, plant and equipment			-8988000
	Purchase of property, plant and equipment			69746000
	Proceeds from sales of investment property			0
	Purchase of investment property			0
	Proceeds from sales of intangible assets			0
	Purchase of intangible assets			0
	Proceeds from sales of intangible assets under development			0
	Purchase of intangible assets under development			0
	Proceeds from sales of goodwill			0
	Purchase of goodwill			0
	Proceeds from biological assets other than bearer plants			0
	Purchase of biological assets other than bearer plants			0
	Proceeds from government grants			0
	Proceeds from sales of other long-term assets			0
	Purchase of other long-term assets			0
	Cash advances and loans made to other parties			240056000
	Cash receipts from repayment of advances and loans made to other parties			0
	Cash payments for future contracts, forward contracts, option contracts and swap contracts			0
	Cash receipts from future contracts, forward contracts, option contracts and swap contracts			0
	Dividends received			465000
	Interest received			45049000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			37980000
	Net cash flows from (used in) investing activities	-235296000
	Cash flows from used in financing activities
	Proceeds from changes in ownership interests in subsidiaries			0
	Payments from changes in ownership interests in subsidiaries			0
	Proceeds from issuing shares			0
	Proceeds from issuing other equity instruments			0
	Payments to acquire or redeem entity's shares			0
	Payments of other equity instruments			0
	Proceeds from exercise of stock options			0
	Proceeds from issuing debentures notes bonds etc			0
	Proceeds from borrowings			96700000
	Repayments of borrowings			6844000
	Payments of lease liabilities			0
	Dividends paid			2325000
	Interest paid			10458000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) financing activities			77073000
	Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes			1757000
	Effect of exchange rate changes on cash and cash equivalents
	Effect of exchange rate changes on cash and cash equivalents			0
	Net increase (decrease) in cash and cash equivalents			1757000
	Cash and cash equivalents cash flow statement at beginning of period			1449000
	Cash and cash equivalents cash flow statement at end of period			3206000