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Tea & Industries LimitedMain BoardEquity2025-04-012026-03-312026-05-252026-05-18INRLakhsQuarterlyFourth quarterSingle segmentCultivation, manufacture and sale of tea2026-05-2512:10:002026-05-2518:40:00trueCash Flow IndirectDeclaration of unmodified opiniontruetrueNoNAfalsetrue2026-02-10https://dhunseritea.com/wp-content/uploads/2026/02/New-RPT-Policy-2.pdffalsefalseThere is no default on Loans and Debt Securities.2026-01-012026-03-31AuditedStandalone19910100050189000249290000001356680003269030001418100029117000195117000700986000-45169600043462000-408234000-10840000-68061000-789010000-3293330000000-32933300031485000-29784800010507400010-31.34-31.3400-31.34-31.343. The above results for the quarter and year ended March 31,2026, were reviewed and approved by the Audit Committee / Board of Directors at their meetings held on May 25, 2026. <BR> The standalone 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. The Statutory Auditors of the Company have carried out a audit of the above standalone financial results for the quarter and year ended 31st March, 2026 in terms of Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015 and have issued an unmodified opinion. <BR> <BR> 4. Cost of Materials consumed represents Green tea leaves purchased during the period. Biological assets represents unplucked green tea leaves other than bearer plants. <BR> <BR> 5. The Company is engaged in the integrated process of growing, harvesting, manufacturing and sale of tea and has identified it as the only operating segment. Further, the cultivation and production of tea being seasonal in nature, the performance of the Company varies from quarter to quarter and the results of the quarter as such are not representative of the expected annual performance of the Company. <BR> <BR> 6. With a view to rationalise the operations and improving the profitability, the Company has sold specified assets of Balijan Tea Estate and profit on such sale amounting to Rs. 434.62 Lakhs has been included under “Exceptional Items” in the current quarter and year ended March 31, 2026. Exceptional items for the current year also includes profit on sale of specified assets of Deohall Tea Estate amounting to Rs. 204.80 lakhs made in quarter ended September, 30, 2025. Exceptional Items for the previous year include profit on sale of Jaipur Packet Factory amounting to Rs 1,574.00 lakhs and profit on sale of Dilli Tea Estate amounting to Rs. 1,154.82 Lakhs respectively. <BR> <BR> 7. 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 company on the basis of information available, amounting to Rs 46 lakhs has been recognised as employee benefit expense in the standalone financial result of the company during the quarter ended December 31, 2025 and year ended March 31, 2026. The Company continues to monitor the finalisation of rules by the Central and State Government and clarifications from the Government on other aspects of the labour code, and will recognize necessary impact, if any, based on further development. <BR> <BR> 8. The figures of the last quarter for the current year and the previous year are the balancing figures in respect of the full financial year ended 31st March 2026 and the unaudited published year to date figures upto third quarter ended 31st December 2025, which were subject to limited review. <BR> <BR> 9. The Board of Diectors has recommended a dividend of 20% (Rs. 2 per equity share of Rs. 10/- each) for the Financial year 2025-26, subject to approval of shareholders in the Annual General Meeting. 2025-04-012026-03-31AuditedStandalone32624340001043160003366750000164300007433100021344050006389500012464000010076910003406605000-398550006394200024087000-10840000-24074000-3491400005900100000005900100031333000903340001050740001053479840005.625.62005.625.62Power and Fuel Expenses26328000Other Expenses182292000Changes in inventories of biological assets-13503000Power and Fuel Expenses279686000Other Expenses725458000Changes in inventories of biological assets254700046579650002804800004053900008571000000156609900079531000049531000169516100070242000418930006794851000228213000010447000241590001484000964000252392000289446000038131000555790000007350641000105074000534798400054530580005453058000628470000004050700010335400030846500024049300002936000068167200078630200013222000185368000198590000170712000115560400040380000199270000012159110000018975830007350641000Other financial assets49531000Other non-current assets41893000Biological assets other than bearer plants13503000Other current financial assets238889000Other current assets38131000Lease Liabilities35507000Other financial liabilities5000000Other non-current liabilities29360000Lease Liabilities5250000Other current financial liabilities165462000Other current liabilities4038000005993800028562000012822000500000-8476000194710000-190360000-30221000-20001246400000-2568200080600000-27874000368000-3546400000000-6341200001431900001310530001551400000-63895000-23210000-2152600002173510000003357950000000369641000138535000000000000000000000000-1046890000000000074670001227000006603000105070006661700000-198960000-862980000-8629800011045700024159000Remeasurement gain/(loss) on defined benefit plans48708000Net loss on fair valuation of equity instruments through other comprehensive income-414400044564000Remeasurement gain/(loss) on defined benefit plans67181000Net loss on fair valuation of equity instruments through other comprehensive income-19827000473540001307900016021000003148500031333000Dhunseri Tea & Industries Limited******Dhunseri Petrochem & Tea Pte Ltd.******Wholly Owned Subsidiary CompanyAny other transactionGuarantee Outstanding (Standby Letter of Credit)0NIL0142622000133033000Dhunseri Tea & Industries Limited******Dhunseri Petrochem & Tea Pte Ltd.******Wholly Owned Subsidiary CompanyInvestment0NIL0848230000848230000Dhunseri Tea & Industries Limited******Dhunseri Petrochem & Tea Pte Ltd.******Wholly Owned Subsidiary CompanyAny other transactionInvestment in Optionally Convertible Debentures0D. 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