DTIL2023-10-012023-12-31 DTIL2023-10-012023-12-31 DTIL2023-10-012023-12-31in-bse-fin:OneOperatingExpenses01Member DTIL2023-10-012023-12-31in-bse-fin:OneOperatingExpenses02Member DTIL2023-10-012023-12-31in-bse-fin:OneOperatingExpenses03Member DTIL2023-10-012023-12-31in-bse-fin:FourOperatingExpenses01Member DTIL2023-10-012023-12-31in-bse-fin:FourOperatingExpenses02Member DTIL2023-10-012023-12-31in-bse-fin:FourOperatingExpenses03Member DTIL2023-12-31 iso4217:INRxbrli:purexbrli:sharesiso4217:INRxbrli:shares 538902 DTIL NOTLISTED Dhunseri Tea & Industries Limited Equity 2023-04-01 2024-03-31 2024-02-08 2024-01-30 INR Lakhs Third quarter 15:35:00 16:50:00 2024-02-08 2024-02-08 Not applicable Single segment Cultivation, manufacture and sale of tea 2023-10-01 2023-12-31 Unaudited Standalone 946488000.00 6583000.00 953071000.00 31561000.00 10919000.00 269411000.00 571256000.00 17210000.00 32136000.00 273148000.00 1205641000.00 -252570000.00 0.00 -252570000.00 0.00 -14478000.00 -14478000.00 0.00 -238092000.00 0.00 0.00 0.00 0.00 -238092000.00 -42657000.00 -280749000.00 0.00 0.00 105074000.00 10 -22.66 -22.66 0.00 0.00 -22.66 -22.66 1. The above results for the quarter and nine months ended December 31, 2023, were reviewed by the Audit Committee and thereafter approved by the Board of Directors at its meeting held on February 8, 2024. The 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. 2.Cost of Materials consumed represents Green tea leaves purchased. Biological assets represents unplucked green tea leaves other than bearer plants. 3. The Company had acquired 5 Tea Estates with effect from January 1, 2023. Accordingly, the financial performance for the quarter and nine months ended December 31, 2023 included the financial performance of those tea estates. Consequently these numbers are not comparable with those for the quarter and nine months ended December 31, 2023. Further, the cultivation and production of tea being seasonal in nature, the performance of the Company varies from quarter to quarter and results for the quarter as such are not representative of the expected annual performance of the Company. 4. The Board of Directors of the Company in their meeting held on November 9, 2023 has decided to sell Specified Assets (i.e., Land, Building, Plant & Machinery, Vehicles and Furniture) of Shivani Tea Factory and Deohall Tea Estate for consideration of Rs 850 lakhs and Rs 2,350 lakhs respectively, subject to adjustment for value of current assets and current liabilities. The Financial and Legal due diligence for the above transaction is being carried out prior to the execution of sale agreement. Sale of such Specified Assets will be recognised on completion of such sale. 5. Exceptional items during nine months ended December 31, 2023 represents net profit arising on Sale of Specified Assets of Hatibari Tea Factory. Exceptional items during the previous year represents loss incurred on sale of specified assets of Khagorijan Tea Estate. 6.The Government of Assam, vide notification dated October 5, 2023, has increased the minimum wages of tea plantation workers of Brahmaputra Valley in the State of Assam from Rs. 232 per day to Rs. 250 per day w.e.f. October 1, 2023. . Impact of this notification has been considered in these financial results. 7. Previous year/period figures have been regrouped/rearranged wherever necessary, to conform with current year/period presentation. Single segment 2023-04-01 2023-12-31 Unaudited Standalone 2646011000.00 83991000.00 2730002000.00 198438000.00 41813000.00 -111508000.00 1784058000.00 55058000.00 95357000.00 869405000.00 2932621000.00 -202619000.00 43619000.00 -159000000.00 0.00 -9953000.00 -9953000.00 0.00 -149047000.00 0.00 0.00 0.00 0.00 -149047000.00 -27894000.00 -176941000.00 0.00 0.00 105074000.00 10 -14.18 -14.18 0.00 0.00 -14.18 -14.18 Changes in Inventories of biological assets 26607000.00 Other Expenses 159473000.00 Power and Fuel Expenses 87068000.00 Changes in Inventories of biological assets 10649000.00 Other Expenses 552093000.00 Power and Fuel Expenses 306663000.00 -50398000.00 -29724000.00 -7741000.00 -1830000.00