5389022025-10-012025-12-315389022025-12-315389022025-04-012025-12-315389022025-10-012025-12-31in-capmkt:OtherExpenses1Member5389022025-10-012025-12-31in-capmkt:OtherExpenses2Member5389022025-04-012025-12-31in-capmkt:OtherExpenses1Member5389022025-04-012025-12-31in-capmkt:OtherExpenses2Member5389022025-10-012025-12-31in-capmkt:ReportableSegments1Member5389022025-10-012025-12-31in-capmkt:ReportableSegments2Member5389022025-04-012025-12-31in-capmkt:ReportableSegments1Member5389022025-04-012025-12-31in-capmkt:ReportableSegments2Member5389022025-10-012025-12-31in-capmkt:ReportableSegments1Member5389022025-10-012025-12-31in-capmkt:ReportableSegments2Member5389022025-04-012025-12-31in-capmkt:ReportableSegments1Member5389022025-04-012025-12-31in-capmkt:ReportableSegments2Member5389022025-10-012025-12-31in-capmkt:ReportableSegments1Member5389022025-12-31in-capmkt:ReportableSegments1Member5389022025-10-012025-12-31in-capmkt:ReportableSegments2Member5389022025-12-31in-capmkt:ReportableSegments2Member5389022025-10-012025-12-31in-capmkt:ReportableSegments1Member5389022025-12-31in-capmkt:ReportableSegments1Member5389022025-10-012025-12-31in-capmkt:ReportableSegments2Member5389022025-12-31in-capmkt:ReportableSegments2Member5389022025-10-012025-12-31ItemsThatWillNotBeReclassifiedToProfitAndLoss15389022025-10-012025-12-31ItemsThatWillNotBeReclassifiedToProfitAndLoss25389022025-04-012025-12-31ItemsThatWillNotBeReclassifiedToProfitAndLoss15389022025-04-012025-12-31ItemsThatWillNotBeReclassifiedToProfitAndLoss25389022025-10-012025-12-31ItemsThatWillBeReclassifiedToProfitAndLoss15389022025-04-012025-12-31ItemsThatWillBeReclassifiedToProfitAndLoss1iso4217:INRiso4217:INRxbrli:shares538902DTILNOTLISTEDINE341R01014Dhunseri Tea & Industries LimitedMain BoardEquity2025-04-012026-03-312026-02-102026-01-30INRLakhsQuarterlyThird quarterGeographical2026-02-1012:05:002026-02-1013:50:00Not applicable2025-10-012025-12-31UnauditedConsolidated14121270002711400014392410005557000045271200057699400038737000463250003935110001513836000-745950000-74595000176000-3620000-34440000-711510000000-7115100011765000-59386000000010507400010-6.77-6.7700-6.77-6.77(2) The above consolidated results for the quarter and nine months ended December 31,2025, were reviewed and approved by the Audit Committee / Board of Directors at their meeting held on February 10, 2026. <BR> The financial results of the Group 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. The Statutory Auditors of the Parent Company have carried out a Limited Review of the above financial results for the quarter and nine months ended 3lst December, 2025 in terms of Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015 and have issued an unmodified conclusion. <BR> (3) Cost of Materials consumed represents Green tea leaves purchased during the period. Biological assets represents other than bearer plants. <BR> (4) With a view to rationalise the operations and improve the profitability, the Parent Company has sold specified assets of Deohall Tea Estate with effect from 1st September 2025, and profit on such sale amounting to Rs. 204.80 lakhs has been disclosed as "Exceptional Items" in the quarter ended September 30, 2025 and nine months ended December 31, 2025. Exceptional Items for the previous year include profit on sale of Jaipur Packet Factory during the quarter ended December 31, 2024 amounting to Rs 1,574.00 lakhs and profit on sale of Dilli Tea Estate during the quarter ended March 31, 2025 amounting to Rs. 1,154.82 Lakhs respectively. <BR> (5) The Committee Members (as empowered by the Board) of the Parent Company at their meeting held on November 14, 2025 have decided to sell Specified Assets (i.e., land, Bearer Plant, Building, Plant & Machinery, Vehicles and Furniture) of Balijan (North) Tea Estate for consideration of Rs 3500 lakhs, subject to adjustment for value of current assets and current liabilities for which final sale agreement is to be executed after completion of necessary due diligence by the buyer. The said assets have been classified as Assets held for Sale in the current quarter ended December 31, 2025. <BR> (6) The Consolidated financial results include the results of the following entities: <BR> Dhunseri Tea & Industries Limited (DTIL)- Parent Company <BR> Dhunseri Petrochem & Tea Pte Ltd. (DPTPL)- Subsidiary of DTIL* <BR> Dhunseri Mauritius Pte Limited #- Subsidiary of DPTPL* <BR> Makandi Tea and Coffee Estates Ltd. (MTCEL)- Subsidiary of DPTPL* <BR> Kawalazi Estate Company Limited- Subsidiary of DPTPL* <BR> A M Henderson & Sons Limited- Subsidiary of MTCEL* <BR> Ntimabi Estate Limited- Subsidiary of MTCEL* <BR> Chiwale Estate ManagAment Services limited- Subsidiary of MTCEL* <BR> <BR> * Wholly owned subsidiaries and therefore there is no minority interest <BR> # Struck off with effect from December 09, 2025. <BR> <BR> (7) The Group has applied IND AS 29 'Accounting for Hyperinflationary economies' on subsidiaries operating in Malawi w.e.f. April 1, 2024, since the Malawi kwacha is a functional currency of these subsidiaries in Malawi which is a hyperinflationary economy. The restatement under Ind AS 29 has resulted in a net loss of Rs. 40.76 lakhs and Rs. 77.22 lakhs for the quarter and nine months ended December 31, 2025 respectively (Rs. 3.41 lakhs for the quarter ended September 30, 2025 and Rs. 454 lakhs for the previous period ended March 31, 2025) which has been recognized in these consolidated finanancial results and is non-cash in nature. Considering that the presentation currency of consolidated financial results is INR, the restatement of comparative figures in consolidated financial results is not required. <BR> (8) The Government of India has consolidated existing 29 labour legislations into a unified framework comprising four labour codes viz the Code on Wages, 2019, the Code on Social Security, 2020, the Industrial Relations Code, 2020, and the Occupational Safety, Health and Working Conditions Code,2020 (Collectively referred to as the “Codes”). The Codes have been made effective from November 21, 2025. <BR> The impact of these changes on employee benefit obligations, assessed by the Parent Company on the basis of information available, amounting to Rs 46 lakhs has been recognised as employee benefit expense in the 6nancial results of the Parent Company during the quarter and nine months ended December 31, 2025. The Parent Company continues to monitor the finalisation of rules by the Central and State Government and clari6cations from the Government on other aspects of the labour code, and will recognize necessary impact, if any, based on further development. <BR> (9) The Group is engaged in the integrated process of growing, harvesting, manufacturing and sale of tea and macadamia nuts and has identified it as the only operating segment. Further, the cultivation and production of tea and macadamia nuts being seasonal in nature, the performance of the Group varies from quarter to quarter and the results of the quarter as such are not representative of the expected annual performance of the Group. <BR> 2025-04-012025-12-31UnauditedConsolidated427185200047197000431904900026149000067666000215142600014011900015111500015065850004043060000275989000204800002964690001760001234000012516000028395300000002839530001692600030087900000001050740001027.0227.020027.0227.02Power and fuel expenses106604000Other Expenses286907000Power and fuel expenses414777000Other Expenses1091808000India1074461000Outside India337666000India3063333000Outside India1208519000141212700042718520000014121270004271852000India2464000Outside India-65436000India417449000Outside India-48538000-6297200036891100038737000140119000-27114000-67677000-74595000296469000India6224356000Outside India3331982000955633800009556338000India1719779000Outside India2350401000407018000004070180000Remeasurement gain/(loss) on defined benefit plans-7686000Net gain/(loss) on fair valuation of equity instruments through other comprehensive income-917000-8603000Remeasurement gain/(loss) on defined benefit plans18473000Net gain/(loss) on fair valuation of equity instruments through other comprehensive income-156830002790000-22880002942000Exchange differences on translation of foreign operations1808000018080000Exchange differences on translation of foreign operations1707800017078000001176500016926000