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PERIA KARAMALAI TEA & PRODUCE COMPANY LIMITEDMain BoardEquity2025-04-012026-03-312026-05-262026-05-19INRLakhsQuarterlyFourth quarterMulti segment2026-05-2611:00:002026-05-2613:25:00trueCash Flow IndirectDeclaration of unmodified opiniontruetrueNANAfalsetrue2026-02-03https://www.periatea.com/policies-and-code-of-conduct/falsefalseNot applicable as we don't have any default on loans outstanding as on March 31, 2026. The <BR> Company has no debt securities.2026-01-012026-03-31AuditedStandalone12102300087910001298140004645000140000023560006018200085560004207000140017000221363000-91549000-93000-916420004926000155500064810000-981230000000-98123000240527900023071560003095900010-31.69-31.6900-31.69-31.690001.The statement has been reviewed by the Audit Committe at its meeting held on 26th May, 2026 and approved by the Board of Directors at its meeting held on 26th May, 2026. The Statutory Auditors have carried out an audit for the year ended March 31,2026.2.These standalone financial results are prepared in accordance with the recognition and measurement principles of Indian Accounting Standard as prescribed under Section 133 of the Companies Act, 2013 read with Companies (Indian Accounting Standards) Rules, 2015 as amended. <BR> 3.The Company has organized its business into three segments as Tea, Power and Investments which is in conformity with the Indian Accounting Standard (lnd AS-108-Operating Segment) on "Segment Reporting" principles. 4.Figures of the quarter ended 31st March, 2026 and 31st March, 2025 are the balancing figures between audited figures in respect of full financial year and published year to date figures up to the third quarter of the relevant financial year.5.The 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 year ended 31/03/2026. The Company has recognised Rs. 5.95 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.6.Other Income includes Profit on Sale of Windmill Land Situated at Aralvaimozhi, Tamilnadu and the property at Kolhapur for total of Rs. 194.43 Lakhs for the year ended and Rs.56.51 Lakhs for the Quarter ended 31st March, 2026.The Board of Directors has recommended a dividend payment of Rs. 0.75 Per Share ( Face value of Rs.10/- each) for the Financial Year ended March 31,2026.2025-04-012026-03-31AuditedStandalone683032000259100007089420002599200024900000141950002499870003793100023066000360494000736565000-27623000-595000-2821800038508000-21000384870000-667050000000-667050002445312000237860700030959000104464283000-21.55-21.5500-21.55-21.55000111.89% in FY 2024-25Power & Fuel12884000Repairs to Buildings4768000Repairs to Machinery5409000Commission & Brokerage1039000Travelling1589000Selling Expenses1751000Rent Expenses1981000Professional Charges1120000Rates & Taxes923000Miscellaneous Expenses108553000Power & Fuel65009000Repairs to Buildings17752000Repairs to Machinery14009000Commission & Brokerage3448000Travelling7257000Selling Expenses8658000Rent Expenses1157000Professional Charges3397000Rates & Taxes1810000Miscellaneous Expenses237997000286001000663430000035900000048518040001521500019973000314500048901370005242840000887350003064140001340000012536000783000261500000478800059942100002073400070889000000595173000030959000446428300044952420004495242000597290000001283000610120000843608000041756000946376000392619000613900056261000624000005449000460468000757600064530003561500005101120000014564880005951730000Right of use Assets3145000Other Financial Assets4788000Other current assets20734000Lease Liabilities1193000Other Financial Liabilities90000Provisions41756000Lease Liabilities2061000Other financial Libilities3388000Other current liabilities7576000Tea119700000Investment5189000Power8336000Unallocated0Tea432053000Investment247720000Power35047000Unallocated013322500071482000034110005878000129814000708942000Tea11042000Investment-96911000Power2876000Unallocated0Tea-38959000Investment30351000Power18916000Unallocated0-829930001030800085560003793100000-91549000-27623000Tea332535000Investment5435305000Power183890000Unallocated0595173000005951730000Tea314713000Investment1072766000Power69010000Unallocated449524100059517300000595173000001248200014680000000009492000000230660000000390000361600067140000-2299200000595000-199020000-6082000-343000000-3793100002850000078100000000000208590001079960000-39902800000000000000261500000000361600048010000-4300058765000000000003589700045872000030960003783500000-50906000864000008640000389600012536000changes in fair value of FVOCI Equity Instruments-Quoted and Unquoted32288020003228802000changes in fair value of FVOCI Equity Instruments-Quoted and Unquoted32688350003268835000822766000822766000Items that will be reclassified to Profit & Loss-757000-757000Items that will be reclassified to Profit & Loss-757000-7570000024052790002445312000The Peria Karamalai Tea & Produce Co Ltd******Mr.LAKSHMI NIWAS BANGUR******PROMOTORAny other transactionSitting Fees80000Nil8000000The Peria Karamalai Tea & Produce Co Ltd******Ms.ALKA LAKSHMI NIWAS BANGUR******PROMOTORRemuneration2104000Nil210400000The Peria Karamalai Tea & Produce Co Ltd******MR.SHREEYASH BANGUR******PROMOTORRemuneration1362000Nil136200000The Peria Karamalai Tea & Produce Co Ltd******Mr.S K SINGH******KEY MANAGEMENT PERSONNEL OF ENTITY or PARENTRemuneration4956000Nil495600000The Peria Karamalai Tea & Produce Co Ltd******Mr.Anup Kumar Gupta******KEY MANAGEMENT PERSONNEL OF ENTITY OR PARENTRemuneration171000Nil17100000The Peria Karamalai Tea & Produce Co Ltd******Mr. SAURAV SINGHANIA******KEY MANAGEMENT PERSONNEL OF ENTITY OR PARENTRemuneration1091000Nil109100000The Peria Karamalai Tea & Produce Co Ltd******Mr.ASHOK KUMAR BHARGAVA******DIRECTORAny other transactionSitting Fees95000Nil9500000The Peria Karamalai Tea & Produce Co Ltd******Mr.GAURAV JALAN******DIRECTORAny other transactionSitting Fees65000Nil6500000The Peria Karamalai Tea & Produce Co Ltd******Mr.AMITAV KOTHARI******DIRECTORAny other transactionSitting Fees95000Nil9500000The Peria Karamalai Tea & Produce Co Ltd******Mr.RAJIV KAPASI******DIRECTORAny other transactionSitting Fees95000Nil9500000The Peria Karamalai Tea & Produce Co Ltd******LNB REALTY PVT LTD******ENTITIES WITH JOINT CONTROL or SIGNIFICANT INFLUENCE OVER ENTITYAny other transactionRental Expenses433000Nil43300022300002626000The Peria Karamalai Tea & Produce Co Ltd******SHREE RAMA VAIKUNTH TRUST******ENTITIES WITH JOINT CONTROL or SIGNIFICANT INFLUENCE OVER ENTITYAny other transactionRental Expenses205000Nil2050002700031000The Peria Karamalai Tea & Produce Co Ltd******SAMAY INDUSTRIES LTD******ENTITIES WITH JOINT CONTROL or 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SIGNIFICANT INFLUENCE OVER ENTITYLoan365000000Nil36500000000The Peria Karamalai Tea & Produce Co Ltd******MAHARAJA SHREE UMAID MILLS LTD******ENTITIES WITH JOINT CONTROL or SIGNIFICANT INFLUENCE OVER ENTITYInterest received1693000Nil169300000The Peria Karamalai Tea & Produce Co Ltd******Kiran Vypar Ltd******ENTITIES WITH JOINT CONTROL or SIGNIFICANT INFLUENCE OVER ENTITYLoan265000000Nil2650000000261500000Inter-corporate deposit0.07751UnsecuredWorking Capital PurposeThe Peria Karamalai Tea & Produce Co Ltd******Kiran Vypar Ltd******ENTITIES WITH JOINT CONTROL or SIGNIFICANT INFLUENCE OVER ENTITYLoan3500000Nil350000000The Peria Karamalai Tea & Produce Co Ltd******Kiran Vypar Ltd******ENTITIES WITH JOINT CONTROL or SIGNIFICANT INFLUENCE OVER ENTITYInterest received2336000Nil233600002090000The Peria Karamalai Tea & Produce Co Ltd******LNB RENEWABLE ENERGY LTD******ENTITIES WITH JOINT CONTROL or SIGNIFICANT INFLUENCE OVER ENTITYAny other transactionSupply of Goods46827000Nil46827000001061230000AuditedtrueM/S Jayaraman & krishna, chartered Accountantstrue2028-08-31