| Scrip code | 000000 |
|---|---|
| NSE Symbol | NDGL |
| MSEI Symbol | NOTLISTED |
| ISIN | INE756C01015 |
| Name of company | NAGA DHUNSERI GROUP LIMITED |
| Type of company | Main Board |
| Class of security | Equity |
| Date of start of financial year | 01-04-2025 |
| Date of end of financial year | 31-03-2026 |
| Date of board meeting when results were approved | 13-11-2025 |
| Date on which prior intimation of the meeting for considering financial results was informed to the exchange | 03-11-2025 |
| 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 | Consolidated |
| 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 | 13-11-2025 11:40:00 |
| End date and time of board meeting | 13-11-2025 13:00:00 |
| 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 |
| 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 | 01-07-2025 | 01-04-2025 |
| B | Date of end of reporting period | 30-09-2025 | 30-09-2025 |
| C | Whether results are audited or unaudited | Unaudited | Unaudited |
| D | Nature of report standalone or consolidated | Consolidated | Consolidated |
| 1 | Income | ||
| Revenue from operations | |||
| (i) | Interest Income | 7.89 | 11.60 |
| (ii) | Dividend Income | 258.57 | 286.03 |
| (iii) | Rental Income | 21.81 | 37.88 |
| (iv) | Fees and commission Income | 0.00 | 0.00 |
| (v) | Net gain on fair value changes | (536.00) | (120.46) |
| (vi) | Net gain on derecognition of financial instruments under amortised cost category | 0.00 | 0.00 |
| (vii) | Sale of products (including Excise Duty) | 17,086.27 | 28,511.16 |
| (viii) | Sale of services | 42.78 | 86.09 |
| (ix) | Other revenue from operations | ||
| 1 | Other Operating Revenue | (29.78) | 0.00 |
| Total other revenue from operations | (29.78) | 0.00 | |
| Total Revenue From Operations | 16,851.54 | 28,812.30 | |
| Other income | 48.31 | 200.83 | |
| Total income | 16,899.85 | 29,013.13 | |
| 2 | Expenses | ||
| Cost of materials consumed | 100.21 | 205.92 | |
| Purchases of stock-in-trade | 0.00 | 0.00 | |
| Changes in inventories of finished goods, work-in-progress and stock-in-trade | (100.18) | (3,944.77) | |
| Employee benefit expense | 8,411.96 | 15,796.71 | |
| Finance costs | 595.88 | 1,040.13 | |
| Depreciation, depletion and amortisation expense | 533.37 | 1,067.78 | |
| Fees and commission expense | 0.00 | 0.00 | |
| Net loss on fair value changes | 0.00 | 0.00 | |
| Net loss on derecognition of financial instruments under amortised cost category | 0.00 | 0.00 | |
| Impairment on financial instruments | 0.00 | 0.00 | |
| (f) | Other expenses | ||
| 1 | Changes in inventories of biological assets | 425.45 | 94.31 |
| 2 | Power and Fuel expenses | 1,616.75 | 3,081.73 |
| 3 | Other Expenses | 3,773.29 | 8,142.50 |
| Total other expenses | 5,815.49 | 11,318.54 | |
| Total expenses | 15,356.73 | 25,484.31 | |
| 3 | Total profit before exceptional items and tax | 1,543.12 | 3,528.82 |
| 4 | Exceptional items | 204.80 | 204.80 |
| 5 | Total profit before tax | 1,747.92 | 3,733.62 |
| 7 | Tax expense | ||
| 8 | Current tax | 65.70 | 69.90 |
| 9 | Deferred tax | (155.32) | 107.85 |
| 10 | Total tax expenses | (89.62) | 177.75 |
| 11 | Net Profit Loss for the period from continuing operations | 1,837.54 | 3,555.87 |
| 12 | Profit (loss) from discontinued operations before tax | 0.00 | 0.00 |
| 13 | Tax expense of discontinued operations | 0.00 | 0.00 |
| 17 | Net profit (loss) from discontinued operation after tax | 0.00 | 0.00 |
| 14 | Share of profit (loss) of associates and joint ventures accounted for using equity method | (1,102.91) | 566.23 |
| 15 | Total profit (loss) for period | 734.63 | 4,122.10 |
| 16 | Other comprehensive income net of taxes | (920.30) | 168.16 |
| 17 | Total Comprehensive Income for the period | (185.67) | 4,290.26 |
| 18 | Total profit or loss, attributable to | ||
| Profit or loss, attributable to owners of parent | (200.59) | 2,534.68 | |
| Total profit or loss, attributable to non-controlling interests | 935.22 | 1,587.42 | |
| 19 | Total Comprehensive income for the period attributable to | ||
| Comprehensive income for the period attributable to owners of parent | (1,089.40) | 2,679.39 | |
| Total comprehensive income for the period attributable to owners of parent non-controlling interests | 903.73 | 1,610.87 | |
| 20 | Details of equity share capital | ||
| Paid-up equity share capital | 100.00 | 100.00 | |
| Face value of equity share capital | 10 | 10 | |
| 21 | Reserves excluding revaluation reserve | ||
| 22 | Earnings per share | ||
| i | Earnings per equity share for continuing operations | ||
| Basic earnings per share from continuing operations | -20.06 | 412.21 | |
| Diluted earnings per share from continuing operations | -20.06 | 412.21 | |
| ii | Earnings per equity share for discontinued operations | ||
| Basic earnings per share from discontinued operations | 0 | 0 | |
| Diluted earnings per share from discontinued operations | 0 | 0 | |
| ii | Earnings per equity share | ||
| Basic earnings per share | -20.06 | 412.21 | |
| Diluted earnings per share | -20.06 | 412.21 | |
| 23 | Debt equity ratio | ||
| 24 | Debt service coverage ratio | ||
| 25 | Interest service coverage ratio | ||
| 26 | Disclosure of notes on financial results | ||
| 23 | Debt equity ratio | |
|---|---|---|
| 24 | Debt service coverage ratio | |
| 25 | Interest service coverage ratio |
| Particulars | Year ended (dd-mm-yyyy) | |
|---|---|---|
| A | Date of start of reporting period | 01-04-2025 |
| B | Date of end of reporting period | 30-09-2025 |
| C | Whether results are audited or unaudited | Unaudited |
| D | Nature of report standalone or consolidated | Consolidated |
| Statement of cash flows | ||
| Cash flows from used in operating activities | ||
| Profit before tax | 3,733.62 | |
| Adjustments for reconcile profit (loss) | ||
| Adjustments for finance costs | 1,007.31 | |
| Adjustments for decrease (increase) in inventories | (3,172.75) | |
| Adjustments for decrease (increase) in trade receivables, current | (3,129.54) | |
| Adjustments for decrease (increase) in trade receivables, non-current | 0.00 | |
| Adjustments for decrease (increase) in other current assets | 0.00 | |
| 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 | 0.00 | |
| Adjustments for other bank balances | 0.00 | |
| Adjustments for increase (decrease) in trade payables, current | 287.69 | |
| Adjustments for increase (decrease) in trade payables, non-current | 0.00 | |
| Adjustments for increase (decrease) in other current liabilities | 0.00 | |
| Adjustments for increase (decrease) in other non-current liabilities | 0.00 | |
| Adjustments for depreciation and amortisation expense | 953.18 | |
| Adjustments for impairment loss reversal of impairment loss recognised in profit or loss | 0.00 | |
| Adjustments for provisions, current | 0.00 | |
| Adjustments for provisions, non-current | 0.00 | |
| Adjustments for other financial liabilities, current | 0.00 | |
| Adjustments for other financial liabilities, non-current | 0.00 | |
| Adjustments for unrealised foreign exchange losses gains | 0.00 | |
| Adjustments for dividend income | (4.17) | |
| Adjustments for interest income | 2.81 | |
| Adjustments for share-based payments | 0.00 | |
| Adjustments for fair value losses (gains) | 120.46 | |
| Adjustments for undistributed profits of associates | 0.00 | |
| Other adjustments for which cash effects are investing or financing cash flow | (219.31) | |
| Other adjustments to reconcile profit (loss) | 2,434.36 | |
| Other adjustments for non-cash items | 0.00 | |
| Share of profit and loss from partnership firm or association of persons or limited liability partnerships | 0.00 | |
| Total adjustments for reconcile profit (loss) | (1,717.24) | |
| Net cash flows from (used in) operations | 2,016.38 | |
| Dividends received | 96.82 | |
| Interest paid | 0.00 | |
| Interest received | 0.00 | |
| Income taxes paid (refund) | (244.11) | |
| Other inflows (outflows) of cash | 0.00 | |
| Net cash flows from (used in) operating activities | 2,357.31 | |
| 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 | 2,434.22 | |
| Purchase of property, plant and equipment | 1,662.42 | |
| Proceeds from sales of investment property | 0.00 | |
| Purchase of investment property | 62.64 | |
| 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 | 0.00 | |
| 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 | 0.00 | |
| Interest received | 0.00 | |
| Income taxes paid (refund) | 0.00 | |
| Other inflows (outflows) of cash | 0.00 | |
| Net cash flows from (used in) investing activities | 709.16 | |
| 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 | 2,250.93 | |
| Payments of lease liabilities | 55.12 | |
| Dividends paid | 130.07 | |
| Interest paid | 990.57 | |
| Income taxes paid (refund) | 0.00 | |
| Other inflows (outflows) of cash | 0.00 | |
| Net cash flows from (used in) financing activities | (3,426.69) | |
| Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes | (360.22) | |
| Effect of exchange rate changes on cash and cash equivalents | ||
| Effect of exchange rate changes on cash and cash equivalents | 0.13 | |
| Net increase (decrease) in cash and cash equivalents | (360.09) | |
| Cash and cash equivalents cash flow statement at beginning of period | 2,118.80 | |
| Cash and cash equivalents cash flow statement at end of period | 1,758.71 | |
| Particulars | Year ended (dd-mm-yyyy) | ||
|---|---|---|---|
| Date of start of reporting period | 01-04-2025 | ||
| Date of end of reporting period | 30-09-2025 | ||
| Whether results are audited or unaudited | Unaudited | ||
| Nature of report standalone or consolidated | Consolidated | ||
| Assets | |||
| 1 | Finanical Asset | ||
| Cash and cash equivalents | 1,758.71 | ||
| Bank Balance other than (a) above | 18.81 | ||
| Derivative financial instruments | |||
| Receivables | |||
| (I) Trade Receivables | 5,476.24 | ||
| (II) Other Receivables | |||
| Loans | 200.75 | ||
| Investments | 85,662.19 | ||
| Other Financial assets | 1,154.24 | ||
| Total Financial Assets | 94,270.94 | ||
| 2 | Non Financial Asset | ||
| Inventories | 9,499.06 | ||
| Current tax assets (Net) | 415.22 | ||
| Deferred tax Assets (Net) | |||
| Investment Property | 1,357.18 | ||
| Biological assets other than bearer plants | 841.38 | ||
| Property, Plant and Equipment | 68,069.23 | ||
| Capital work-in-progress | 8,852.15 | ||
| Intangible assets under development | 97.48 | ||
| Goodwill | 0.00 | ||
| Other Intangible assets | 715.72 | ||
| Other non-financial assets (to be specified) | 1,863.09 | ||
| Total Non Financial Assets | 91,710.51 | ||
| Total assets | 1,85,981.45 | ||
| Equity and liabilities | |||
| 1 | Equity | ||
| Equity attributable to owners of parent | |||
| Equity share capital | 100.00 | ||
| Other equity | 1,30,537.12 | ||
| Total equity attributable to owners of parent | 1,30,637.12 | ||
| Non controlling interest | 979999000 | ||
| Total equity | 1,40,437.11 | ||
| 2 | Liabilities | ||
| 2.1 | Financial Liabilities | ||
| (a) | Derivative financial instruments | 0.00 | |
| (b) | Payables | ||
| (I)Trade Payables | |||
| (i) total outstanding dues of micro enterprises and small enterprises | 73.91 | ||
| (ii) total outstanding dues of creditors other than micro enterprises and small enterprises | 4,285.93 | ||
| II) Other Payables | |||
| (i) total outstanding dues of micro enterprises and small enterprises | |||
| (ii) total outstanding dues of creditors other than micro enterprises and small enterprises | |||
| (C ) | Debt Securities | ||
| (d) | Borrowings (Other than Debt Securities) | 23,396.97 | |
| (e) | Deposits | ||
| (f) | Subordinated Liabilities | ||
| (g) | Other financial liabilities | 2,892.11 | |
| Total Financial Liabilities | 30,648.92 | ||
| 2.2 | Non-Financial Liabilities | ||
| (a) | Current tax liabilities (Net) | ||
| (b) | Provisions | 3,960.03 | |
| (C ) | Deferred tax liabilities (Net) | 7,788.23 | |
| (d) | Other non-financial liabilities | 3,147.16 | |
| Total Non Financial Liabilities | 14,895.42 | ||
| Total liabilities | 45,544.34 | ||
| Total equity and liabilites | 1,85,981.45 | ||
| Disclosure of notes on assets and liabilities | |||
| Particulars | 3 months/ 6 month ended (dd-mm-yyyy) | Year to date figures for current period ended (dd-mm-yyyy) | |
|---|---|---|---|
| A | Date of start of reporting period | 01-07-2025 | 01-04-2025 |
| B | Date of end of reporting period | 30-09-2025 | 30-09-2025 |
| Whether results are audited or unaudited | Unaudited | Unaudited | |
| Nature of report standalone or consolidated | Consolidated | Consolidated | |
| 1 | Segment Revenue (Income) | ||
| (net sale/income from each segment should be disclosed) | |||
| 1 | Treasury | (247.73) | 215.05 |
| 2 | Tea India | 12,645.83 | 19,888.72 |
| 3 | Tea Outside India | 4,453.44 | 8,708.53 |
| Total Segment Revenue | 16,851.54 | 28,812.30 | |
| Less: Inter segment revenue | 0.00 | 0.00 | |
| Revenue from operations | 16,851.54 | 28,812.30 | |
| 2 | Segment Result | ||
| Profit (+) / Loss (-) before tax and interest from each segment | |||
| 1 | Treasury | (347.64) | 49.28 |
| 2 | Tea India | 2,913.18 | 4,149.85 |
| 3 | Tea Outside India | (474.85) | 168.99 |
| Total Profit before tax | 2,090.69 | 4,368.12 | |
| i. Finance cost | 595.88 | 1,040.13 | |
| ii. Other Unallocable Expenditure net off Unallocable income | 849.80 | (971.86) | |
| Profit before tax | 645.01 | 4,299.85 | |
| 3 | (Segment Asset - Segment Liabilities) | ||
| Segment Asset | |||
| 1 | Treasury | 86,713.92 | 86,713.92 |
| 2 | Tea India | 65,633.96 | 65,633.96 |
| 3 | Tea Outside India | 33,633.57 | 33,633.57 |
| Total Segment Asset | 1,85,981.45 | 1,85,981.45 | |
| Un-allocable Assets | 0.00 | 0.00 | |
| Net Segment Asset | 1,85,981.45 | 1,85,981.45 | |
| 4 | Segment Liabilities | ||
| Segment Liabilities | |||
| 1 | Treasury | 1,731.63 | 1,731.63 |
| 2 | Tea India | 20,162.62 | 20,162.62 |
| 3 | Tea Outside India | 23,650.09 | 23,650.09 |
| Total Segment Liabilities | 45,544.34 | 45,544.34 | |
| Un-allocable Liabilities | 0.00 | 0.00 | |
| Net Segment Liabilities | 45,544.34 | 45,544.34 | |
| Disclosure of notes on segments | |||
| Particulars | 3 months/ 6 month ended (dd-mm-yyyy) | Year to date figures for current period ended (dd-mm-yyyy) | |
|---|---|---|---|
| A | Date of start of reporting period | 01-07-2025 | 01-04-2025 |
| B | Date of end of reporting period | 30-09-2025 | 30-09-2025 |
| C | Whether results are audited or unaudited | Unaudited | Unaudited |
| D | Nature of report standalone or consolidated | Consolidated | Consolidated |
| Other comprehensive income [Abstract] | |||
| 1 | Amount of items that will not be reclassified to profit and loss | ||
| 1 | Equity instruments designated through other comprehensive income - net change in fair value | -64866000 | -5151000 |
| 2 | Remeasurement of defined benefit (Asset)/liability | 13079000 | 26159000 |
| 3 | Share income from Associate | -58078000 | 10958000 |
| Total Amount of items that will not be reclassified to profit and loss | -109865000 | 31966000 | |
| 2 | Income tax relating to items that will not be reclassified to profit or loss | (204.15) | 124.04 |
| 3 | Amount of items that will be reclassified to profit and loss | ||
| 1 | Exchange differences on translation of foreign operations | 259000 | -1002000 |
| 2 | Share income from Associate | -2839000 | -1744000 |
| Total Amount of items that will be reclassified to profit and loss | -2580000 | -2746000 | |
| 4 | Income tax relating to items that will be reclassified to profit or loss | 0.00 | 0.00 |
| 5 | Total Other comprehensive income | (920.30) | 168.16 |
| Whether results are audited or unaudited | Unaudited |
|---|---|
| Declaration of unmodified opinion or statement on impact of audit qualification | Declaration of unmodified opinion |
| Auditor's opinion | |
| Declaration pursuant to Regulation 33 (3) (d) of SEBI (LODR) Regulation, 2015: The company declares that its Statutory Auditor/s have issued an Audit Report with unmodified opinion for the period on Standalone results | Yes |
| Sr No. | Audit firm's name | Whether the firm holds a valid peer review certificate issued by Peer Review Board of ICAI | Certificate valid upto | ||
| 1 | M/s. Dhandhania & Associates | Yes | 30-06-2027 | ||
|---|---|---|---|---|---|