DTIL2023-04-012023-06-30 DTIL2023-04-012023-06-30in-bse-fin:OneOperatingExpenses01Member DTIL2023-06-30 DTIL2023-04-012023-06-30in-bse-fin:OneItemsThatWillNotBeReclassifiedToProfitAndLoss01Member DTIL2023-04-012023-06-30in-bse-fin:OneItemsThatWillNotBeReclassifiedToProfitAndLoss02Member iso4217:INRxbrli:purexbrli:sharesiso4217:INRxbrli:shares 538902 DTIL NOTLISTED Dhunseri Tea & Industries Limited Equity 2023-04-01 2024-03-31 2023-08-09 2023-07-31 INR Lakhs First quarter 16:35:00 17:45:00 2023-08-09 2023-08-09 Not applicable Single segment Cultivation, manufacture and sale of tea 2023-04-01 2023-06-30 Unaudited Standalone 635162000.00 44165000.00 679327000.00 82077000.00 0.00 -224684000.00 547687000.00 14837000.00 32098000.00 279696000.00 731711000.00 -52384000.00 0.00 -52384000.00 0.00 -7341000.00 -7341000.00 0.00 -45043000.00 0.00 0.00 0.00 0.00 -45043000.00 7521000.00 -37522000.00 0.00 0.00 105074000.00 10 -4.29 -4.29 0.00 0.00 -4.29 -4.29 1.The above results for the quarter ended June 30,2023, were reviewed and approved by the Audit Committee and Board of Directors at its meeting held on August 09, 2023. These financial results 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 Leaf purchased. Biological asset represents other than bearer plants. 3. The Company has acquired 5 Tea Estates with effect from January 1, 2023. Accordingly, the financial performance of the Company for the quarter ended June 30, 2023 is not comparable with the financial performance for the corresponding quarter ended June 30, 2022. 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 had, in their meeting held on May 28, 2023 decided to sell Specified Assets (i.e., Land, Building, Plant & Machinery, Vehicles and Furniture) of Hatibari Tea Factory with aggregate carrying value of Rs. 229.97 lakhs for an aggregate consideration of Rs. 666.16 lakhs to a related party subject to adjustment for value of current assets and current liabilities. Accordingly, an agreement for sale has been executed on July 31, 2023 between the two parties. 5. Exceptional items in the previous year represents net loss arising from sale of specified assets of Khagorijan Tea Estate. 6. The figures for the quarter ended March 31, 2023 are the balancing figures between audited figures in respect of financial year ended March 31, 2023 and the published unaudited year to date figures up to the third quarter ended December 31, 2022, which was subject to limited review. 7. During the quarter ended June 30 , 2023, there has been a fair value gain on investments at Fair Value through Profit or Loss (FVTPL) aggregating Rs. 418.18 lakhs which has been included under ‘Other Income’ whereas during the quarter ended 31st March, 2023 there had been a fair value loss on such investments aggregating Rs 225.53 lakhs, which was included under ‘Other Expenses’. 8. Previous year/period figures have been regrouped/rearranged wherever necessary, to conform with current year/period presentation. Other Expenses 279696000.00 Remeasurement gain on defined benefit plans 1941000.00 Net gain/(loss) on fair valuation of equity instruments through other comprehensive income 8529000.00 10470000.00 2949000.00