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-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	15-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	Single segment
Description of single segment	Cultivation, manufacture and sale of tea
Start date and time of board meeting	22-May-2025   12:15:00
End date and time of board meeting	22-May-2025   18:00:00
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	No
(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	2025-02-12
Indicate Company website link for updated RPT policy of the Company	https://dhunseritea.com/wp-content/uploads/2025/02/Related-party-transaction-policy.pdf
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
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	276780000	3270253000
	Other income	21937000	44028000
	Total income	298717000	3314281000
2	Expenses
(a)	Cost of materials consumed	0	0
(b)	Purchases of stock-in-trade	4536000	10599000
(c)	Changes in inventories of finished goods, work-in-progress and stock-in-trade	127560000	84933000
(d)	Employee benefit expense	398608000	2258921000
(e)	Finance costs	9709000	88467000
(f)	Depreciation, depletion and amortisation expense	32434000	134208000
(f)	Other Expenses
1	Power and Fuel Expenses	33521000	274525000
2	Other expenses	221969000	725193000
	Total other expenses	255490000	999718000
	Total expenses	828337000	3576846000
3	Total profit before exceptional items and tax	-529620000	-262565000
4	Exceptional items	115482000	272882000
5	Total profit before tax	-414138000	10317000
6	Tax expense
7	Current tax	-60576000	6980000
8	Deferred tax	-10100000	-19911000
9	Total tax expenses	-70676000	-12931000
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	-343462000	23248000
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	-343462000	23248000
17	Other comprehensive income net of taxes	-34059000	434000
18	Total Comprehensive Income for the period	-377521000	23682000
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	105074000	105074000
	Face value of equity share capital	10	10
27	Details of debt securities
22	Reserves excluding revaluation reserve		0
23	Earnings per share
i	Earnings per equity share for continuing operations
	Basic earnings (loss) per share from continuing operations	-32.69	2.21
	Diluted earnings (loss) per share from continuing operations	-32.69	2.21
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	-32.69	2.21
	Diluted earnings (loss) per share from continuing and discontinued operations	-32.69	2.21
24	Debt equity ratio
25	Debt service coverage ratio
26	Interest service coverage ratio
27	Disclosure of notes on financial results		3. The above results for the quarter and year ended March 31,2025, were reviewed and approved by the Audit Committee / Board of Directors at their meeting held on May 22, 2025. nThe 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. n4. Cost of Materials consumed represents Green tea leaves purchased. Biological assets represents unplucked green tea leaves other than bearer plants. n5.The Company is engaged in the integrated process of growing, harvesting, manufacturing and sale of tea during the year/quarter 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. n6. With a view to rationalise the operations and improving the profitability, the Company has sold specified assets of Dilli Tea Estate and profit on such sale amounting to Rs. 1,154.82 Lakhs has been disclosed as “Exceptional Items” in the current quarter. Exceptional items for the current year also includes profit on sale of specified leased assets of Jaipur Packet Factory amounting to Rs. 1,574.00 lakhs made in an earlier quarter. Exceptional items in the previous year represents profit on sale of specified assets of Shivani Tea Factory, Hatibari Tea Factory and loss on sale of Investment property at Bikaner. n7. The figures of the last quarter for the current year and the previous year are the balancing figures in respect of the full financial year ended 31st March and the unaudited published year to date figures upto third quarter ended 31st December, which were subject to limited review. n8. The Board of Directors has recommended a dividend of 10% (Rs.1 per equity share of Rs. 10/- each) for the year 2024-25, subject to approval of shareholders in the Annual General Meeting.

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	5265265000
	Capital work-in-progress	207378000
	Investment property	40539000
	Goodwill	0
	Other intangible assets	10925000
	Intangible assets under development
	Biological assets other than bearer plants
	Investments accounted for using equity method
	Non-current financial assets
	Non-current investments	1182249000
	Trade receivables, non-current	92703000
	Loans, non-current	0
	Other non-current financial assets	50965000
	Total non-current financial assets	1325917000
	Deferred tax assets (net)	80928000
	Other non-current assets	10962000
	Total non-current assets	6941914000
2	Current assets
	Inventories	301654000
	Current financial asset
	Current investments	0
	Trade receivables, current	39009000
	Cash and cash equivalents	110457000
	Bank balance other than cash and cash equivalents	2131000
	Loans, current	750000
	Other current financial assets	54470000
	Total current financial assets	206817000
	Current tax assets (net)
	Other current assets	50953000
	Total current assets	559424000
3	Non-current assets classified as held for sale	0
4	Regulatory deferral account debit balances and related deferred tax Assets
	Total assets	7501338000
	Equity and liabilities
1	Equity
	Equity attributable to owners of parent
	Equity share capital	105074000
	Other equity	5268157000
	Total equity attributable to owners of parent	5373231000
	Non controlling interest
	Total equity	5373231000
2	Liabilities
	Non-current liabilities
	Non-current financial liabilities
	Borrowings, non-current	79172000
	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	41249000
	Total non-current financial liabilities	120421000
	Provisions, non-current	295046000
	Deferred tax liabilities (net)	248546000
	Deferred government grants, Non-current
	Other non-current liabilities	30367000
	Total non-current liabilities	694380000
	Current liabilities
	Current financial liabilities
	Borrowings, current	885210000
	Trade payables, current
	(A) Total outstanding dues of micro enterprises and small enterprises	18065000
	(B) Total outstanding dues of creditors other than micro enterprises and small enterprises	199561000
	Total Trade payable	217626000
	Other current financial liabilities	214498000
	Total current financial liabilities	1317334000
	Other current liabilities	70784000
	Provisions, current	45609000
	Current tax liabilities (Net)
	Deferred government grants, Current
	Total current liabilities	1433727000
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	2128107000
	Total equity and liabilites	7501338000
	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)
	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
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 gain/(loss) on defined benefit plans	31611000	52318000
2	Net gain/(loss) on fair valuation/sale of equity instruments through other comprehensive income	-66262000	-43407000
	Total Amount of items that will not be reclassified to profit and loss	-34651000	8911000
2	Income tax relating to items that will not be reclassified to profit or loss	-592000	8477000
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	-34059000	434000

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			10317000
	Adjustments for reconcile profit (loss)
	Adjustments for finance costs			0
	Adjustments for decrease (increase) in inventories			156255000
	Adjustments for decrease (increase) in trade receivables, current			41047000
	Adjustments for decrease (increase) in trade receivables, non-current			9000000
	Adjustments for decrease (increase) in other current assets			-2077000
	Adjustments for decrease (increase) in other non-current assets			783000
	Adjustments for other financial assets, non-current			-4179000
	Adjustments for other financial assets, current			1578000
	Adjustments for other bank balances			0
	Adjustments for increase (decrease) in trade payables, current			-39191000
	Adjustments for increase (decrease) in trade payables, non-current			0
	Adjustments for increase (decrease) in other current liabilities			-4685000
	Adjustments for increase (decrease) in other non-current liabilities			-13785000
	Adjustments for depreciation and amortisation expense			134208000
	Adjustments for impairment loss reversal of impairment loss recognised in profit or loss			0
	Adjustments for provisions, current			2794000
	Adjustments for provisions, non-current			63993000
	Adjustments for other financial liabilities, current			-6395000
	Adjustments for other financial liabilities, non-current			341000
	Adjustments for unrealised foreign exchange losses gains			0
	Adjustments for dividend income			0
	Adjustments for interest income			0
	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			-277005000
	Other adjustments to reconcile profit (loss)			0
	Other adjustments for non-cash items			12713000
	Share of profit and loss from partnership firm or association of persons or limited liability partnerships			0
	Total adjustments for reconcile profit (loss)			75395000
	Net cash flows from (used in) operations			85712000
	Dividends received			0
	Interest paid			-88467000
	Interest received			-9225000
	Income taxes paid (refund)			18368000
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) operating activities			146586000
	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			128397000
	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			359427000
	Purchase of property, plant and equipment			206398000
	Proceeds from sales of investment property			23000000
	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			191424000
	Purchase of other long-term assets			0
	Cash advances and loans made to other parties			0
	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			0
	Interest received			0
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) investing activities	239056000
	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			358601000
	Repayments of borrowings			552549000
	Payments of lease liabilities			6709000
	Dividends paid			0
	Interest paid			105665000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) financing activities			-306322000
	Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes			79320000
	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			79320000
	Cash and cash equivalents cash flow statement at beginning of period			31137000
	Cash and cash equivalents cash flow statement at end of period			110457000