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-Apr-2024
Date of end of financial year	31-Mar-2025
Date of board meeting when results were approved	23-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	Unaudited
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	23-May-2025   10:00:00
End date and time of board meeting	23-May-2025   13:30:00
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	2025-02-10
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
Not Applicable n

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	Unaudited	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	189180000	897955000
	Other income	29043000	94982000
	Total income	218223000	992937000
2	Expenses
(a)	Cost of materials consumed	29451000	202269000
(b)	Purchases of stock-in-trade	0	0
(c)	Changes in inventories of finished goods, work-in-progress and stock-in-trade	28134000	31319000
(d)	Employee benefit expense	51065000	228877000
(e)	Finance costs	286000	980000
(f)	Depreciation, depletion and amortisation expense	8385000	34614000
(f)	Other Expenses
1	Other Expenses	54291000	281865000
	Total other expenses	54291000	281865000
	Total expenses	171612000	779924000
3	Total profit before exceptional items and tax	46611000	213013000
4	Exceptional items	0	0
5	Total profit before tax	46611000	213013000
6	Tax expense
7	Current tax	8326000	27913000
8	Deferred tax	0	0
9	Total tax expenses	8326000	27913000
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	38285000	185100000
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	38285000	185100000
17	Other comprehensive income net of taxes	1731000	-8770000
18	Total Comprehensive Income for the period	40016000	176330000
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	49966000	49966000
	Face value of equity share capital	10	10
27	Details of debt securities
22	Reserves excluding revaluation reserve		2155160000
23	Earnings per share
i	Earnings per equity share for continuing operations
	Basic earnings (loss) per share from continuing operations	7.66	37.04
	Diluted earnings (loss) per share from continuing operations	7.66	37.04
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	7.66	37.04
	Diluted earnings (loss) per share from continuing and discontinued operations	7.66	37.04
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
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	321250000
	Capital work-in-progress	14317000
	Investment property	116254000
	Goodwill	0
	Other intangible assets	579000
	Intangible assets under development	0
	Biological assets other than bearer plants	0
	Investments accounted for using equity method	0
	Non-current financial assets
	Non-current investments	1213420000
	Trade receivables, non-current	0
	Loans, non-current	0
	Other non-current financial assets	112125000
	Total non-current financial assets	1325545000
	Deferred tax assets (net)	0
	Other non-current assets	0
	Total non-current assets	1777945000
2	Current assets
	Inventories	36943000
	Current financial asset
	Current investments	300972000
	Trade receivables, current	68719000
	Cash and cash equivalents	53810000
	Bank balance other than cash and cash equivalents	44657000
	Loans, current	0
	Other current financial assets	11512000
	Total current financial assets	479670000
	Current tax assets (net)	16986000
	Other current assets	19527000
	Total current assets	553126000
3	Non-current assets classified as held for sale	0
4	Regulatory deferral account debit balances and related deferred tax Assets	0
	Total assets	2331071000
	Equity and liabilities
1	Equity
	Equity attributable to owners of parent
	Equity share capital	49966000
	Other equity	2155160000
	Total equity attributable to owners of parent	2205126000
	Non controlling interest
	Total equity	2205126000
2	Liabilities
	Non-current liabilities
	Non-current financial liabilities
	Borrowings, non-current	0
	Trade payables, non-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	0
	Total Trade payable	0
	Other non-current financial liabilities	23385000
	Total non-current financial liabilities	23385000
	Provisions, non-current	37261000
	Deferred tax liabilities (net)	0
	Deferred government grants, Non-current	0
	Other non-current liabilities	7137000
	Total non-current liabilities	67783000
	Current liabilities
	Current financial liabilities
	Borrowings, current	0
	Trade payables, current
	(A) Total outstanding dues of micro enterprises and small enterprises	129000
	(B) Total outstanding dues of creditors other than micro enterprises and small enterprises	13098000
	Total Trade payable	13227000
	Other current financial liabilities	8856000
	Total current financial liabilities	22083000
	Other current liabilities	35449000
	Provisions, current	630000
	Current tax liabilities (Net)	0
	Deferred government grants, Current	0
	Total current liabilities	58162000
3	Liabilities directly associated with assets in disposal group classified as held for sale	0
4	Regulatory deferral account credit balances and related deferred tax liability	0
	Total liabilities	125945000
	Total equity and liabilites	2331071000
	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		Unaudited	Audited
Nature of report standalone or consolidated		Standalone	Standalone
1	Segment Revenue (Income)
	(net sale/income from each segment should be disclosed)
1	Plantation	173045000	834134000
2	Property	16135000	63821000
	Total Segment Revenue	189180000	897955000
	Less: Inter segment revenue	0	0
	Revenue from operations	189180000	897955000
2	Segment Result
	Profit (+) / Loss (-) before tax and interest from each segment
1	Plantation	18050000	115226000
2	Property	11172000	43204000
	Total Profit before tax	29222000	158430000
	i. Finance cost	286000	286000
	ii. Other Unallocable Expenditure net off Unallocable income	-17675000	-17675000
	Profit before tax	46611000	213013000
3	(Segment Asset - Segment Liabilities)
	Segment Asset
1	Plantation	451905000	451905000
2	Property	127880000	127880000
	Total Segment Asset	579785000	579785000
	Un-allocable Assets	1751286000	1751286000
	Net Segment Asset	2331071000	2331071000
4	Segment Liabilities
	Segment Liabilities
1	Plantation	52514000	52514000
2	Property	30522000	30522000
	Total Segment Liabilities	83036000	83036000
	Un-allocable Liabilities	42909000	42909000
	Net Segment Liabilities	125945000	125945000
	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	Unaudited	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	Amount of items that will not be reclassified to profit and loss	1557000	-8759000
	Total Amount of items that will not be reclassified to profit and loss	1557000	-8759000
2	Income tax relating to items that will not be reclassified to profit or loss	-174000	11000
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	1731000	-8770000

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			Unaudited
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			213013000
	Adjustments for reconcile profit (loss)
	Adjustments for finance costs			980000
	Adjustments for decrease (increase) in inventories			28586000
	Adjustments for decrease (increase) in trade receivables, current			56920000
	Adjustments for decrease (increase) in trade receivables, non-current			0
	Adjustments for decrease (increase) in other current assets			2524000
	Adjustments for decrease (increase) in other non-current assets			0
	Adjustments for other financial assets, non-current			-1169000
	Adjustments for other financial assets, current			0
	Adjustments for other bank balances			0
	Adjustments for increase (decrease) in trade payables, current			-6754000
	Adjustments for increase (decrease) in trade payables, non-current			0
	Adjustments for increase (decrease) in other current liabilities			2016000
	Adjustments for increase (decrease) in other non-current liabilities			1727000
	Adjustments for depreciation and amortisation expense			34614000
	Adjustments for impairment loss reversal of impairment loss recognised in profit or loss			0
	Adjustments for provisions, current			1000
	Adjustments for provisions, non-current			0
	Adjustments for other financial liabilities, current			0
	Adjustments for other financial liabilities, non-current			-501000
	Adjustments for unrealised foreign exchange losses gains			303000
	Adjustments for dividend income			1728000
	Adjustments for interest income			6667000
	Adjustments for share-based payments			0
	Adjustments for fair value losses (gains)			-85234000
	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)			0
	Other adjustments for non-cash items			1782000
	Share of profit and loss from partnership firm or association of persons or limited liability partnerships			0
	Total adjustments for reconcile profit (loss)			27400000
	Net cash flows from (used in) operations			240413000
	Dividends received			0
	Interest paid			28571000
	Interest received			0
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) operating activities			211842000
	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			95000000
	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			440000
	Purchase of property, plant and equipment			36509000
	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			45000000
	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			1728000
	Interest received			2652000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			-21242000
	Net cash flows from (used in) investing activities	-192931000
	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			0
	Repayments of borrowings			0
	Payments of lease liabilities			0
	Dividends paid			13482000
	Interest paid			0
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) financing activities			-13482000
	Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes			5429000
	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			5429000
	Cash and cash equivalents cash flow statement at beginning of period			48381000
	Cash and cash equivalents cash flow statement at end of period			53810000