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PERIA KARAMALAI TEA & PRODUCE COMPANY LIMITEDMain BoardEquity2025-04-012026-03-312026-02-032026-01-22INRLakhsQuarterlyThird quarterMulti segment2026-02-0311:45:002026-02-0312:30:00Not applicablefalsefalseNot applicable for the period2025-10-012025-12-31UnauditedStandalone17572800015235000190963000837600011460003206500061112000887100061180003641700015410500036858000-5030003635500032592000-3380003225400004101000000041010002011000611200030959000101.321.32001.321.32This statement has been reviewed by the Audit Committe at its meeting held on February032026 and approved by the Board of Directors at its meeting held on February032026 and limited review of the same has been carried out by the Statutory Auditors of the Company.These standalone financial results are prepared in accordance with the recognition and measurement principles of Indian Accounting Standard as prescribed under Section 133 <BR> of the Companies Act, 2013 read with Companies (Indian Accounting Standards) Rules, 2015 as amended.2025-04-012025-12-31UnauditedStandalone44808900017119000465208000213470002350000011839000189806000293750001885900010655700040128300063925000-5030006342200033581000-1576000320050000314170000000314170004003200071449000309590001010.1510.150010.1510.15POWER AND FUEL17351000REPAIRS TO BUILDING4189000REPAIRS TO MACHINERY3456000COMMISSION AND BROKERAGE1105000SELLING EXPENSES2381000TRANSPORT LEAF1339000TRAVELLING1292000PROFESSIONAL CHARGES915000GENERAL CHARGES977000Other Expenses3412000POWER AND FUEL52125000REPAIRS TO BUILDING12984000REPAIRS TO MACHINERY8600000COMMISSION AND BROKERAGE2409000SELLING EXPENSES5668000TRANSPORT LEAF5003000TRAVELLING5668000PROFESSIONAL CHARGES2277000GENERAL CHARGES3183000Other Expenses8640000TEA121652000INVESTMENT52146000POWER17477000UNALLOCATED0TEA312353000INVESTMENT128611000POWER26711000UNALLOCATED01912750004676750003120002467000190963000465208000TEA-20126000INVESTMENT51696000POWER14159000UNALLOCATED0TEA-50002000INVESTMENT127261000POWER16041000UNALLOCATED04572900093300000887100029375000003685800063925000TEA318659000INVESTMENT2339566000POWER140955000UNALLOCATED0279918000002799180000TEA325368000INVESTMENT250000000POWER35723000UNALLOCATED2188089000279918000002799180000The Government of India has notified the Code on Wages, 2019, the Industrial Relation Code, 2020, the Code on Social Security, 2020 and the Occupational Safety, Health, and Working Conditions Code, 2020 ("Labour Codes") with effect from 21/11/2025, which consolidates 29 existing labour laws. The Labour Codes, amongst other things, introduce changes, including a uniform definition of wages and enhanced benefits relating to leave. The Ministry of Labour & Employment has issued draft Central Rules and FAQs to facilitate assessment of the financial impact arising from these regulatory changes. In accordance with the guidance issued by the Institute of Chartered Accountants of India, the Company has assessed and disclosed the financial impact under Exceptional items in the financial results for the three months and nine months ended 31/12/2025. The Company has recognised Rs. 5.03 Lakhs as Statutory Impact of New Labour Codes towards additional employee benefits obligations, classified as past service cost, primarily due to revised definition of wages under Labour Codes. The Company continues to monitor the developments relating to the implementation of Labour Codes and will review the estimates as further classification and Rules are notified.CHANGES IN FAIR VALUEOF FVOCI EQUITY INSTRUMENTS-QUOTED-989000CHANGES IN FAIR VALUEOF FVOCI EQUITY INSTRUMENTS-UN QUOTED30000002011000CHANGES IN FAIR VALUEOF FVOCI EQUITY INSTRUMENTS-QUOTED2032000CHANGES IN FAIR VALUEOF FVOCI EQUITY INSTRUMENTS-UN QUOTED38000000400320000000201100040032000