General information about company |
|
|---|---|
| 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-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 | 15-May-2025 |
| Description of presentation currency | INR (in Actuals) |
| 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 | 23-May-2025 11:45:00 |
| End date and time of board meeting | 23-May-2025 16:30:00 |
| 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 |
Financial Results — NBFC |
|||
|---|---|---|---|
| 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 | Consolidated | Consolidated |
| 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 | |||
| (i) | Interest Income | 367000 | 1490000 |
| (ii) | Dividend Income | 382000 | 33250000 |
| (iii) | Rental Income | 1602000 | 6290000 |
| (iv) | Fees and commission Income | 0 | 0 |
| (v) | Net gain on fair value changes | 216273000 | 323137000 |
| (vi) | Net gain on derecognition of financial instruments under amortised cost category | 0 | 0 |
| (vii) | Sale of products (including Excise Duty) | 338426000 | 338426000 |
| (viii) | Sale of services | 1422000 | 1422000 |
| (ix) | Other revenue from operations | ||
| 1 | Other Operating Revenue | 13000 | 13000 |
| Total other revenue from operations | 13000 | 13000 | |
| Total Revenue From Operations | 558485000 | 704028000 | |
| Other income | 9071000 | 9071000 | |
| Total income | 567556000 | 713099000 | |
| 2 | Expenses | ||
| Cost of materials consumed | 11840000 | 11840000 | |
| Purchases of stock-in-trade | 1059000 | 1059000 | |
| Changes in inventories of finished goods, work-in-progress and stock-in-trade | 19750000 | 19750000 | |
| Employee benefit expense | 194012000 | 202077000 | |
| Finance costs | 29682000 | 33208000 | |
| Depreciation, depletion and amortisation expense | 11441000 | 15345000 | |
| Fees and commission expense | 0 | 0 | |
| Net loss on fair value changes | 0 | 0 | |
| Net loss on derecognition of financial instruments under amortised cost category | 0 | 0 | |
| Impairment on financial instruments | 0 | 0 | |
| (f) | Other expenses | ||
| 1 | Power & Fuel Expenses | 60004000 | 60004000 |
| 2 | Foreign Currency Exchange Losses | -1150000 | -1150000 |
| 3 | Other expenses | 228080000 | 233979000 |
| Total other expenses | 286934000 | 292833000 | |
| Total expenses | 554718000 | 576112000 | |
| 3 | Total profit before exceptional items and tax | 12838000 | 136987000 |
| 4 | Exceptional items | 0 | 3631000 |
| 5 | Total profit before tax | 12838000 | 140618000 |
| 7 | Tax expense | ||
| 8 | Current tax | -25863000 | 28591000 |
| 9 | Deferred tax | 39370000 | 35808000 |
| 10 | Total tax expenses | 13507000 | 64399000 |
| 11 | Net Profit Loss for the period from continuing operations | -669000 | 76219000 |
| 12 | Profit (loss) from discontinued operations before tax | 0 | 0 |
| 13 | Tax expense of discontinued operations | 0 | 0 |
| 17 | Net profit (loss) from discontinued operation after tax | 0 | 0 |
| 14 | Share of profit (loss) of associates and joint ventures accounted for using equity method | -125656000 | 196003000 |
| 15 | Total profit (loss) for period | -126325000 | 272222000 |
| 16 | Other comprehensive income net of taxes | -337313000 | 403825000 |
| 17 | Total Comprehensive Income for the period | -463638000 | 676047000 |
| 18 | Total profit or loss, attributable to | ||
| Profit or loss, attributable to owners of parent | -53607000 | 344940000 | |
| Total profit or loss, attributable to non-controlling interests | -72718000 | -72718000 | |
| 19 | Total Comprehensive income for the period attributable to | ||
| Comprehensive income for the period attributable to owners of parent | -388225000 | 751460000 | |
| Total comprehensive income for the period attributable to owners of parent non-controlling interests | -75413000 | -75413000 | |
| 20 | Details of equity share capital | ||
| Paid-up equity share capital | 10000000 | 10000000 | |
| 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 | -126.33 | 272.22 | |
| Diluted earnings per share from continuing operations | -126.33 | 272.22 | |
| 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 | -126.33 | 272.22 | |
| Diluted earnings per share | -126.33 | 272.22 | |
| 23 | Debt equity ratio | ||
| 24 | Debt service coverage ratio | ||
| 25 | Interest service coverage ratio | ||
| 26 | Disclosure of notes on financial results | ||
Remarks |
||
|---|---|---|
| 23 | Debt equity ratio | |
| 24 | Debt service coverage ratio | |
| 25 | Interest service coverage ratio | |
Cash flow statement, indirect |
|||
|---|---|---|---|
| Particulars | Year ended (dd-mm-yyyy) | ||
| A | Date of start of reporting period | 01-Apr-2024 | |
| B | Date of end of reporting period | 31-Mar-2025 | |
| C | Whether results are audited or unaudited | Audited | |
| D | Nature of report standalone or consolidated | Consolidated | |
| Part I | Blue color marked fields are non-mandatory. | ||
| Statement of cash flows | |||
| Cash flows from used in operating activities | |||
| Profit before tax | 140618000 | ||
| Adjustments for reconcile profit (loss) | |||
| Adjustments for finance costs | 13294000 | ||
| Adjustments for decrease (increase) in inventories | 15373000 | ||
| Adjustments for decrease (increase) in trade receivables, current | 36599000 | ||
| Adjustments for decrease (increase) in trade receivables, non-current | 0 | ||
| Adjustments for decrease (increase) in other current assets | 0 | ||
| Adjustments for decrease (increase) in other non-current assets | -12957000 | ||
| Adjustments for other financial assets, non-current | 0 | ||
| Adjustments for other financial assets, current | 21363000 | ||
| Adjustments for other bank balances | 0 | ||
| Adjustments for increase (decrease) in trade payables, current | 9185000 | ||
| Adjustments for increase (decrease) in trade payables, non-current | 0 | ||
| Adjustments for increase (decrease) in other current liabilities | 0 | ||
| Adjustments for increase (decrease) in other non-current liabilities | -24195000 | ||
| Adjustments for depreciation and amortisation expense | 14645000 | ||
| Adjustments for impairment loss reversal of impairment loss recognised in profit or loss | 0 | ||
| Adjustments for provisions, current | 0 | ||
| Adjustments for provisions, non-current | 3663000 | ||
| Adjustments for other financial liabilities, current | 0 | ||
| Adjustments for other financial liabilities, non-current | 15044000 | ||
| Adjustments for unrealised foreign exchange losses gains | -1150000 | ||
| Adjustments for dividend income | 0 | ||
| Adjustments for interest income | 100000 | ||
| Adjustments for share-based payments | 0 | ||
| Adjustments for fair value losses (gains) | -323137000 | ||
| Adjustments for undistributed profits of associates | 0 | ||
| Other adjustments for which cash effects are investing or financing cash flow | -613000 | ||
| Other adjustments to reconcile profit (loss) | 171370000 | ||
| 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) | -61616000 | ||
| Net cash flows from (used in) operations | 79002000 | ||
| Dividends received | 3291000 | ||
| Interest paid | 0 | ||
| Interest received | 0 | ||
| Income taxes paid (refund) | 162568000 | ||
| Other inflows (outflows) of cash | 0 | ||
| Net cash flows from (used in) operating activities | -80275000 | ||
| 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 | 0 | ||
| Purchase of property, plant and equipment | 89823000 | ||
| Proceeds from sales of investment property | 27225000 | ||
| Purchase of investment property | 2405000 | ||
| 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 | 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 | 1000 | ||
| Income taxes paid (refund) | 0 | ||
| Other inflows (outflows) of cash | 217000 | ||
| Net cash flows from (used in) investing activities | -64785000 | ||
| 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 | 59159000 | ||
| Repayments of borrowings | 0 | ||
| Payments of lease liabilities | 13109000 | ||
| Dividends paid | 2500000 | ||
| Interest paid | 0 | ||
| Income taxes paid (refund) | 0 | ||
| Other inflows (outflows) of cash | 0 | ||
| Net cash flows from (used in) financing activities | 43550000 | ||
| Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes | -101510000 | ||
| Effect of exchange rate changes on cash and cash equivalents | |||
| Effect of exchange rate changes on cash and cash equivalents | 337000 | ||
| Net increase (decrease) in cash and cash equivalents | -101173000 | ||
| Cash and cash equivalents cash flow statement at beginning of period | 313053000 | ||
| Cash and cash equivalents cash flow statement at end of period | 211880000 | ||
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 | Consolidated | ||
| Assets | |||
| 1 | Finanical Asset | ||
| Cash and cash equivalents | 211880000 | ||
| Bank Balance other than (a) above | 2561000 | ||
| Derivative financial instruments | 0 | ||
| Receivables | |||
| (I) Trade Receivables | 234299000 | ||
| (II) Other Receivables | |||
| Loans | 17682000 | ||
| Investments | 8503817000 | ||
| Other Financial assets | 143626000 | ||
| Total Financial Assets | 9113865000 | ||
| 2 | Non Financial Asset | ||
| Inventories | 623254000 | ||
| Current tax assets (Net) | 81959000 | ||
| Deferred tax Assets (Net) | |||
| Investment Property | 74051000 | ||
| Biological assets other than bearer plants | 93515000 | ||
| Property, Plant and Equipment | 7090295000 | ||
| Capital work-in-progress | 792714000 | ||
| Intangible assets under development | 10925000 | ||
| Goodwill | 0 | ||
| Other Intangible assets | 73906000 | ||
| Other non-financial assets (to be specified) | 241070000 | ||
| Total Non Financial Assets | 9081689000 | ||
| Total assets | 18195554000 | ||
| Equity and liabilities | |||
| 1 | Equity | ||
| Equity attributable to owners of parent | |||
| Equity share capital | 10000000 | ||
| Other equity | 12797436000 | ||
| Total equity attributable to owners of parent | 12807436000 | ||
| Non controlling interest | 818912000 | ||
| Total equity | 13626348000 | ||
| 2 | Liabilities | ||
| 2.1 | Financial Liabilities | ||
| (a) | Derivative financial instruments | 0 | |
| (b) | Payables | ||
| (I)Trade Payables | |||
| (i) total outstanding dues of micro enterprises and small enterprises | 18065000 | ||
| (ii) total outstanding dues of creditors other than micro enterprises and small enterprises | 374429000 | ||
| 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) | 2581102000 | |
| (e) | Deposits | ||
| (f) | Subordinated Liabilities | ||
| (g) | Other financial liabilities | 320612000 | |
| Total Financial Liabilities | 3294208000 | ||
| 2.2 | Non-Financial Liabilities | ||
| (a) | Current tax liabilities (Net) | 7095000 | |
| (b) | Provisions | 395614000 | |
| (C ) | Deferred tax liabilities (Net) | 757576000 | |
| (d) | Other non-financial liabilities | 114713000 | |
| Total Non Financial Liabilities | 1274998000 | ||
| Total liabilities | 4569206000 | ||
| Total equity and liabilites | 18195554000 | ||
| Disclosure of notes on assets and liabilities | |||
Format for Reporting Segment 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) | |
| 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 |
| Whether accounts 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 | Treasury | 215333000 | 364167000 |
| 2 | Tea India | 64582000 | 64582000 |
| 3 | Tea Outside India | 275279000 | 275279000 |
| Total Segment Revenue | 555194000 | 704028000 | |
| Less: Inter segment revenue | 0 | 0 | |
| Revenue from operations | 555194000 | 704028000 | |
| 2 | Segment Result | ||
| Profit (+) / Loss (-) before tax and interest from each segment | |||
| 1 | Treasury | 378344000 | 479230000 |
| 2 | Tea India | -126002000 | -132052000 |
| 3 | Tea Outside India | -46445000 | -27051000 |
| Total Profit before tax | 205897000 | 320127000 | |
| i. Finance cost | 29682000 | 33208000 | |
| ii. Other Unallocable Expenditure net off Unallocable income | |||
| Profit before tax | 176215000 | 286919000 | |
| 3 | (Segment Asset - Segment Liabilities) | ||
| Segment Asset | |||
| 1 | Treasury | 8606159000 | 8606159000 |
| 2 | Tea India | 6431008000 | 6431008000 |
| 3 | Tea Outside India | 3158387000 | 3158387000 |
| Total Segment Asset | 18195554000 | 18195554000 | |
| Un-allocable Assets | 0 | 0 | |
| Net Segment Asset | 18195554000 | 18195554000 | |
| 4 | Segment Liabilities | ||
| Segment Liabilities | |||
| 1 | Treasury | 179925000 | 179925000 |
| 2 | Tea India | 2126742000 | 2126742000 |
| 3 | Tea Outside India | 2262539000 | 2262539000 |
| Total Segment Liabilities | 4569206000 | 4569206000 | |
| Un-allocable Liabilities | 0 | 0 | |
| Net Segment Liabilities | 4569206000 | 4569206000 | |
| Disclosure of notes on segments | |||
Other Comprehensive Income |
|||
|---|---|---|---|
| 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-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 | 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 n- net change in fair value | -362429000 | 98112000 |
| 2 | Remeasurement of defined benefit (Asset)/liability | 7295000 | 7295000 |
| 3 | Share Income from Associate | 54400000 | -48123000 |
| Total Amount of items that will not be reclassified to profit and loss | -300734000 | 57284000 | |
| 2 | Income tax relating to items that will not be reclassified to profit or loss | 78762000 | -288930000 |
| 3 | Amount of items that will be reclassified to profit and loss | ||
| 1 | Exchange differences on translation of foreign operations | 2016000 | 2016000 |
| 2 | Share income from Associate | 40167000 | 55595000 |
| Total Amount of items that will be reclassified to profit and loss | 42183000 | 57611000 | |
| 4 | Income tax relating to items that will be reclassified to profit or loss | 0 | 0 |
| 5 | Total Other comprehensive income | -337313000 | 403825000 |
Details of Impact of Audit Qualification |
|
|---|---|
| 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 | Dhandhania and Associates | Yes | 30-Jun-2027 | ||
|---|---|---|---|---|---|
Financial details |
|||
| Sr. | Particulars | Audited Figures (as reported before adjusting for qualifications) | Adjusted Figures (audited figures after adjusting for qualifications) |
| 1 | Turnover / Total income | ||
| 2 | Total Expenditure | ||
| 3 | Net Profit/(Loss) | ||
| 4 | Earnings Per Share | ||
| 5 | Total Assets | ||
| 6 | Total Liabilities | ||
| 7 | Net Worth | ||
Signatories details |
|
|---|---|
| Name of CEO / Managing director | |
| Name of CFO | |
| Name of audit committee chairman | |
| Name of statutory auditor | |
| Name of other signatory, if any, with designation | |
| Place | |
| Date | |