| 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 | 28-05-2026 |
| Date on which prior intimation of the meeting for considering financial results was informed to the exchange | 20-05-2026 |
| Description of presentation currency | INR |
| Level of rounding used in financial results | Lakhs |
| Reporting Type | Quarterly |
| Reporting Quarter | Fourth quarter |
| Nature of report standalone or consolidated | Consolidated |
| 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 | 28-05-2026 11:45:00 |
| End date and time of board meeting | 28-05-2026 15:30:00 |
| 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 |
| 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 | 01-01-2026 | 01-04-2025 |
| B | Date of end of reporting period | 31-03-2026 | 31-03-2026 |
| C | Whether results are audited or unaudited | Audited | Audited |
| D | Nature of report standalone or consolidated | Consolidated | Consolidated |
| 1 | Income | ||
| Revenue from operations | |||
| (i) | Interest Income | 4.16 | 16.33 |
| (ii) | Dividend Income | 2.35 | 300.39 |
| (iii) | Rental Income | 16.17 | 64.38 |
| (iv) | Fees and commission Income | 0.00 | 0.00 |
| (v) | Net gain on fair value changes | (668.70) | (1,166.90) |
| (vi) | Net gain on derecognition of financial instruments under amortised cost category | 0.00 | 0.00 |
| (vii) | Sale of products (including Excise Duty) | 4,397.48 | 47,116.00 |
| (viii) | Sale of services | 0.00 | 0.00 |
| (ix) | Other revenue from operations | ||
| Total other revenue from operations | |||
| Total Revenue From Operations | 3,751.46 | 46,330.20 | |
| Other income | 3,560.73 | 4,032.70 | |
| Total income | 7,312.19 | 50,362.90 | |
| 2 | Expenses | ||
| Cost of materials consumed | 66.41 | 327.90 | |
| Purchases of stock-in-trade | 0.00 | 0.00 | |
| Changes in inventories of finished goods, work-in-progress and stock-in-trade | 1,087.60 | 1,764.26 | |
| Employee benefit expense | 4,916.84 | 26,516.36 | |
| Finance costs | 622.48 | 2,063.04 | |
| Depreciation, depletion and amortisation expense | 384.43 | 1,927.32 | |
| 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 | Power and fuel expenses | 1,071.53 | 5,219.30 |
| 2 | Other expenses | 3,330.67 | 14,381.41 |
| Total other expenses | 4,402.20 | 19,600.71 | |
| Total expenses | 11,479.96 | 52,199.59 | |
| 3 | Total profit before exceptional items and tax | (4,167.77) | (1,836.69) |
| 4 | Exceptional items | 434.62 | 639.42 |
| 5 | Total profit before tax | (3,733.15) | (1,197.27) |
| 7 | Tax expense | ||
| 8 | Current tax | (89.87) | (43.88) |
| 9 | Deferred tax | 302.32 | 281.86 |
| 10 | Total tax expenses | 212.45 | 237.98 |
| 11 | Net Profit Loss for the period from continuing operations | (3,945.60) | (1,435.25) |
| 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 | (107.28) | 388.22 |
| 15 | Total profit (loss) for period | (4,052.88) | (1,047.03) |
| 16 | Other comprehensive income net of taxes | (14.93) | 1,151.03 |
| 17 | Total Comprehensive Income for the period | (4,067.81) | 104.00 |
| 18 | Total profit or loss, attributable to | ||
| Profit or loss, attributable to owners of parent | (2,674.97) | (935.25) | |
| Total profit or loss, attributable to non-controlling interests | (1,377.91) | (113.78) | |
| 19 | Total Comprehensive income for the period attributable to | ||
| Comprehensive income for the period attributable to owners of parent | (2,678.75) | 152.02 | |
| Total comprehensive income for the period attributable to owners of parent non-controlling interests | (1,389.06) | (48.06) | |
| 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 | 0.00 | |
| 22 | Earnings per share | ||
| i | Earnings per equity share for continuing operations | ||
| Basic earnings per share from continuing operations | -267.5 | -93.33 | |
| Diluted earnings per share from continuing operations | -267.5 | -93.33 | |
| 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 | -267.5 | -93.33 | |
| Diluted earnings per share | -267.5 | -93.33 | |
| 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 | 31-03-2026 |
| C | Whether results are audited or unaudited | Audited |
| D | Nature of report standalone or consolidated | Consolidated |
| Statement of cash flows | ||
| Cash flows from used in operating activities | ||
| Profit before tax | (1,197.27) | |
| Adjustments for reconcile profit (loss) | ||
| Adjustments for finance costs | 1,931.12 | |
| Adjustments for decrease (increase) in inventories | 950.46 | |
| Adjustments for decrease (increase) in trade receivables, current | 113.47 | |
| Adjustments for decrease (increase) in trade receivables, non-current | 0.00 | |
| Adjustments for decrease (increase) in other current assets | (240.33) | |
| Adjustments for decrease (increase) in other non-current assets | 1.02 | |
| Adjustments for other financial assets, non-current | (84.68) | |
| Adjustments for other financial assets, current | 601.26 | |
| Adjustments for other bank balances | 0.00 | |
| Adjustments for increase (decrease) in trade payables, current | 682.56 | |
| Adjustments for increase (decrease) in trade payables, non-current | 0.00 | |
| Adjustments for increase (decrease) in other current liabilities | 85.47 | |
| Adjustments for increase (decrease) in other non-current liabilities | (0.40) | |
| Adjustments for depreciation and amortisation expense | 1,927.32 | |
| Adjustments for impairment loss reversal of impairment loss recognised in profit or loss | 0.00 | |
| Adjustments for provisions, current | 780.43 | |
| Adjustments for provisions, non-current | (256.82) | |
| Adjustments for other financial liabilities, current | (161.23) | |
| Adjustments for other financial liabilities, non-current | (105.09) | |
| Adjustments for unrealised foreign exchange losses gains | (452.85) | |
| Adjustments for dividend income | 0.00 | |
| Adjustments for interest income | 12.88 | |
| Adjustments for share-based payments | 0.00 | |
| Adjustments for fair value losses (gains) | 1,166.90 | |
| Adjustments for undistributed profits of associates | 0.00 | |
| Other adjustments for which cash effects are investing or financing cash flow | (634.21) | |
| Other adjustments to reconcile profit (loss) | (2,123.16) | |
| 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) | 4,168.36 | |
| Net cash flows from (used in) operations | 2,971.09 | |
| Dividends received | 39.49 | |
| Interest paid | 0.00 | |
| Interest received | 0.00 | |
| Income taxes paid (refund) | 16.15 | |
| Other inflows (outflows) of cash | 1,754.88 | |
| Net cash flows from (used in) operating activities | 4,749.31 | |
| 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 | 3,757.21 | |
| Purchase of property, plant and equipment | 4,553.32 | |
| Proceeds from sales of investment property | 0.00 | |
| Purchase of investment property | 62.65 | |
| 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 | (858.76) | |
| 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 | 2,193.44 | |
| Repayments of borrowings | 1,758.31 | |
| Payments of lease liabilities | 109.12 | |
| Dividends paid | 72.74 | |
| Interest paid | 1,911.78 | |
| Income taxes paid (refund) | 0.00 | |
| Other inflows (outflows) of cash | 0.00 | |
| Net cash flows from (used in) financing activities | (1,658.51) | |
| Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes | 2,232.04 | |
| Effect of exchange rate changes on cash and cash equivalents | ||
| Effect of exchange rate changes on cash and cash equivalents | 23.48 | |
| Net increase (decrease) in cash and cash equivalents | 2,255.52 | |
| 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 | 4,374.32 | |
| Particulars | Year ended (dd-mm-yyyy) | ||
|---|---|---|---|
| Date of start of reporting period | 01-04-2025 | ||
| Date of end of reporting period | 31-03-2026 | ||
| Whether results are audited or unaudited | Audited | ||
| Nature of report standalone or consolidated | Consolidated | ||
| Assets | |||
| 1 | Finanical Asset | ||
| Cash and cash equivalents | 4,374.32 | ||
| Bank Balance other than (a) above | 18.99 | ||
| Derivative financial instruments | 0.00 | ||
| Receivables | |||
| (I) Trade Receivables | 2,024.80 | ||
| (II) Other Receivables | 0.00 | ||
| Loans | 194.64 | ||
| Investments | 83,102.11 | ||
| Other Financial assets | |||
| 1 | Other Financial assets | 2,964.09 | |
| Total of Other Financial assets | 2,964.09 | ||
| Total Financial Assets | 92,678.95 | ||
| 2 | Non Financial Asset | ||
| Inventories | 5,273.02 | ||
| Current tax assets (Net) | 775.45 | ||
| Deferred tax Assets (Net) | 0.00 | ||
| Investment Property | 1,349.35 | ||
| Biological assets other than bearer plants | 770.92 | ||
| Property, Plant and Equipment | 68,760.65 | ||
| Capital work-in-progress | 9,758.48 | ||
| Intangible assets under development | 85.71 | ||
| Goodwill | 0.00 | ||
| Other Intangible assets | 691.45 | ||
| Other non-financial assets | |||
| 1 | Other non-financial assets | 2,321.78 | |
| Total of Other non-financial assets | 2,321.78 | ||
| Total Non Financial Assets | 89,786.81 | ||
| Total assets | 1,82,465.76 | ||
| Equity and liabilities | |||
| 1 | Equity | ||
| Equity attributable to owners of parent | |||
| Equity share capital | 100.00 | ||
| Other equity | 1,29,259.70 | ||
| Total equity attributable to owners of parent | 1,29,359.70 | ||
| Non controlling interest | 809337000 | ||
| Total equity | 1,37,453.07 | ||
| 2 | Liabilities | ||
| 2.1 | Financial Liabilities | ||
| (a) | Derivative financial instruments | 0.00 | |
| (b) | Payables | 0.00 | |
| (I)Trade Payables | |||
| (i) total outstanding dues of micro enterprises and small enterprises | 132.22 | ||
| (ii) total outstanding dues of creditors other than micro enterprises and small enterprises | 4,425.14 | ||
| 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) | 24,954.33 | |
| (e) | Deposits | ||
| (f) | Subordinated Liabilities | ||
| Other financial liabilities | |||
| 1 | Other financial liabilities | 2,752.57 | |
| Total of Other financial liabilities | 2,752.57 | ||
| Total Financial Liabilities | 32,264.26 | ||
| 2.2 | Non-Financial Liabilities | ||
| (a) | Current tax liabilities (Net) | 0.00 | |
| (b) | Provisions | 4,084.13 | |
| (C ) | Deferred tax liabilities (Net) | 7,747.17 | |
| Other non-financial liabilities | |||
| 1 | Other non-financial liabilities | 917.13 | |
| Total of Other non-financial liabilities | 917.13 | ||
| Total Non Financial Liabilities | 12,748.43 | ||
| Total liabilities | 45,012.69 | ||
| Total equity and liabilites | 1,82,465.76 | ||
| 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 | 01-01-2026 | 01-04-2025 |
| B | Date of end of reporting period | 31-03-2026 | 31-03-2026 |
| Whether results are audited or unaudited | Audited | Audited | |
| Nature of report standalone or consolidated | Consolidated | Consolidated | |
| 1 | Segment Revenue (Income) | ||
| (net sale/income from each segment should be disclosed) | |||
| 1 | i)Treasury | (646.02) | (785.80) |
| 2 | Tea-India | 1,991.01 | 32,624.34 |
| 3 | Tea-outside India | 2,406.47 | 14,491.66 |
| Total Segment Revenue | 3,751.46 | 46,330.20 | |
| Less: Inter segment revenue | 0.00 | 0.00 | |
| Revenue from operations | 3,751.46 | 46,330.20 | |
| 2 | Segment Result | ||
| Profit (+) / Loss (-) before tax and interest from each segment | |||
| 1 | i)Treasury | (789.22) | (1,178.67) |
| 2 | Tea-India | (4,752.13) | (577.64) |
| 3 | Tea-outside India | (1,564.66) | (2,050.04) |
| Total Profit before tax | (7,106.01) | (3,806.35) | |
| i. Finance cost | 622.48 | 2,063.04 | |
| ii. Other Unallocable Expenditure net off Unallocable income | (3,888.07) | (5,060.34) | |
| Profit before tax | (3,840.42) | (809.05) | |
| 3 | (Segment Asset - Segment Liabilities) | ||
| Segment Asset | |||
| 1 | i)Treasury | 86,022.23 | 86,022.23 |
| 2 | Tea-India | 58,847.80 | 58,847.80 |
| 3 | Tea-outside India | 37,595.73 | 37,595.73 |
| Total Segment Asset | 1,82,465.76 | 1,82,465.76 | |
| Un-allocable Assets | 0.00 | 0.00 | |
| Net Segment Asset | 1,82,465.76 | 1,82,465.76 | |
| 4 | Segment Liabilities | ||
| Segment Liabilities | |||
| 1 | i)Treasury | 1,517.86 | 1,517.86 |
| 2 | Tea-India | 18,968.09 | 18,968.09 |
| 3 | Tea-outside India | 24,526.74 | 24,526.74 |
| Total Segment Liabilities | 45,012.69 | 45,012.69 | |
| Un-allocable Liabilities | 0.00 | 0.00 | |
| Net Segment Liabilities | 45,012.69 | 45,012.69 | |
| 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 | 01-01-2026 | 01-04-2025 |
| B | Date of end of reporting period | 31-03-2026 | 31-03-2026 |
| C | Whether results are audited or unaudited | Audited | Audited |
| 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 | -38116000 | -28481000 |
| 2 | Remeasurement of defined benefit (Asset)/liability | 47136000 | 65658000 |
| 3 | Share of other comprehensive income from equity accounted investee | 5773000 | -503000 |
| Total Amount of items that will not be reclassified to profit and loss | 14793000 | 36674000 | |
| 2 | Income tax relating to items that will not be reclassified to profit or loss | 81.67 | (8.88) |
| 3 | Amount of items that will be reclassified to profit and loss | ||
| 1 | Exchange differences on translation of foreign operations | -33938000 | -16860000 |
| 2 | Share of other comprehensive income from equity accounted investee | 25819000 | 94401000 |
| Total Amount of items that will be reclassified to profit and loss | -8119000 | 77541000 | |
| 4 | Income tax relating to items that will be reclassified to profit or loss | 0.00 | 0.00 |
| 5 | Total Other comprehensive income | (14.93) | 1,151.03 |
| Whether results are audited or unaudited | Audited |
|---|---|
| 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 | ||
|---|---|---|---|---|---|