HARRMALAYA2023-10-012023-12-31 HARRMALAYA2023-10-012023-12-31 HARRMALAYA2023-10-012023-12-31in-bse-fin:OneOperatingExpenses01Member HARRMALAYA2023-10-012023-12-31in-bse-fin:FourOperatingExpenses01Member HARRMALAYA2023-12-31 HARRMALAYA2023-10-012023-12-31in-bse-fin:OneReportableSegmentRevenue01Member HARRMALAYA2023-10-012023-12-31in-bse-fin:OneReportableSegmentRevenue02Member HARRMALAYA2023-10-012023-12-31in-bse-fin:OneReportableSegmentRevenue03Member HARRMALAYA2023-10-012023-12-31in-bse-fin:FourReportableSegmentRevenue01Member HARRMALAYA2023-10-012023-12-31in-bse-fin:FourReportableSegmentRevenue02Member HARRMALAYA2023-10-012023-12-31in-bse-fin:FourReportableSegmentRevenue03Member HARRMALAYA2023-10-012023-12-31in-bse-fin:OneReportableSegmentResults01Member HARRMALAYA2023-10-012023-12-31in-bse-fin:OneReportableSegmentResults02Member HARRMALAYA2023-10-012023-12-31in-bse-fin:OneReportableSegmentResults03Member HARRMALAYA2023-10-012023-12-31in-bse-fin:FourReportableSegmentResults01Member HARRMALAYA2023-10-012023-12-31in-bse-fin:FourReportableSegmentResults02Member HARRMALAYA2023-10-012023-12-31in-bse-fin:FourReportableSegmentResults03Member HARRMALAYA2023-10-012023-12-31in-bse-fin:OneReportableSegmentAssets01Member HARRMALAYA2023-10-012023-12-31in-bse-fin:OneReportableSegmentAssets02Member HARRMALAYA2023-10-012023-12-31in-bse-fin:OneReportableSegmentAssets03Member HARRMALAYA2023-10-012023-12-31in-bse-fin:OneReportableSegmentLiabilities01Member HARRMALAYA2023-12-31in-bse-fin:OneReportableSegmentLiabilities01Member HARRMALAYA2023-10-012023-12-31in-bse-fin:OneReportableSegmentLiabilities02Member HARRMALAYA2023-12-31in-bse-fin:OneReportableSegmentLiabilities02Member HARRMALAYA2023-10-012023-12-31in-bse-fin:OneReportableSegmentLiabilities03Member HARRMALAYA2023-12-31in-bse-fin:OneReportableSegmentLiabilities03Member iso4217:INRxbrli:purexbrli:sharesiso4217:INRxbrli:shares 500467 HARRMALAYA NOTLISTED Harrisons Malayalam Limited Equity 2023-04-01 2024-03-31 2024-02-09 2024-01-31 INR Lakhs Third quarter 16:00:00 19:45:00 2024-02-09 2024-02-09 Not applicable Multi segment 2023-10-01 2023-12-31 Unaudited Consolidated 1295547000.00 26259000.00 1321806000.00 271978000.00 101272000.00 -6426000.00 493572000.00 33571000.00 13927000.00 347144000.00 1255038000.00 66768000.00 0.00 66768000.00 0.00 0.00 0.00 0.00 66768000.00 0.00 0.00 0.00 0.00 66768000.00 -12994000.00 53774000.00 0.00 0.00 184543000.00 10 3.62 3.62 0.00 0.00 3.62 3.62 0.00 0.00 0.00 1. The unaudited standalone financial results have been prepared in accordance with Indian Accounting Standards Ind AS prescribed under Section 133 of the Companies Act, 2013 read with the relevant rules thereunder and in terms of Regulation 33 of the SEBI LODR Regulations 2015 as amended. 2. Cost of materials consumed represents cost of green leaf, latex and tea used for blending, purchased from others. 3. The Groups core business is production of natural rubber and tea. The operations are conducted through plantation estates and factories based in Kerala and Tamil Nadu. The Group has considered business segments as the primary segment. The business segments are tea, rubber and others which have been identified taking into account the organisational structure as well as the differing risks and returns of these segments. The results for rubber segment includes income from sale of rubber trees. 4. With effect from 31 March 2020, the company elected to exercise the option permitted under section 115BAA of Income Tax Act, 1961. Due to the unabsorbed depreciation and carry forward losses of earlier years and certain exempt income included in the total income, tax expenses is Nil in the current and previous years. The Company has not recognised any deferred tax asset in respect of unabsorbed depreciation brough forward losses and other temporary differences in accordance with Ind AS 12 Income Taxes in the absence of reasonable certainty that probable taxable profit will be available against which the deductible temporary difference can be utilised. 5. The Group has entered into a barter arrangement with vendors wherein the vendors are allowed to cultivate pineapple in few rubber estates with a condition that these vendors are to bear the cost of replanting of rubber plants in these estates, in lieu of cultivation rent otherwise payable by vendors to the company. The transaction price in the above arrangement has been accounted at fair value as per Ind AS 115, Revenue from contracts with customers. The revenue recognised in the financial results duriing the period ended 31 December 2023 if Rs.372.51 lakhs. 6. Prior period comparatives have been regrouped reclassified wherever necessary to conform to the presentation in the current period and are compliant with Ind AS. The management has exercised necessary due diligence to ensure that the financial results give a true and fair view. 7. The above financial results have been reviewed by the Audit Committee and approved by the Board of Directors in their respective meetings held on 09 February 2024. Multi segment 2023-04-01 2023-12-31 Unaudited Consolidated 3471381000.00 63580000.00 3534961000.00 764941000.00 342902000.00 -250466000.00 1447996000.00 97891000.00 38541000.00 1070625000.00 3512430000.00 22531000.00 0.00 22531000.00 0.00 0.00 0.00 0.00 22531000.00 0.00 0.00 0.00 0.00 22531000.00 -38983000.00 -16452000.00 0.00 0.00 184543000.00 10 1.22 1.22 0.00 0.00 1.22 1.22 0.00 0.00 0.00 Other Expenses 347144000.00 Other Expenses 1070625000.00 OTHERS 9713000.00 RUBBER 678132000.00 TEA 607702000.00 OTHERS 12768000.00 RUBBER 1856027000.00 TEA 1602586000.00 1295547000.00 3471381000.00 0.00 0.00 1295547000.00 3471381000.00 OTHERS 7930000.00 RUBBER 127728000.00 TEA -35336000.00 OTHERS 10752000.00 RUBBER 197682000.00 TEA -88750000.00 100322000.00 119684000.00 33571000.00 97891000.00 -17000.00 -738000.00 66768000.00 22531000.00 OTHERS 81780000.00 RUBBER 1571866000.00 TEA 3205917000.00 4859563000.00 29019000.00 4888582000.00 OTHERS 25414000.00 RUBBER 1198666000.00 TEA 984123000.00 2208203000.00 1135146000.00 3343349000.00 12994000.00 38983000.00 0.00 0.00