PKTEA2026-04-012026-06-30PKTEA2026-06-30PKTEA2026-04-012026-06-30in-capmkt:OtherExpenses1MemberPKTEA2026-04-012026-06-30in-capmkt:OtherExpenses2MemberPKTEA2026-04-012026-06-30in-capmkt:OtherExpenses3MemberPKTEA2026-04-012026-06-30in-capmkt:OtherExpenses4MemberPKTEA2026-04-012026-06-30in-capmkt:OtherExpenses5MemberPKTEA2026-04-012026-06-30in-capmkt:OtherExpenses6MemberPKTEA2026-04-012026-06-30in-capmkt:OtherExpenses7MemberPKTEA2026-04-012026-06-30in-capmkt:OtherExpenses8MemberPKTEA2026-04-012026-06-30in-capmkt:OtherExpenses9MemberPKTEA2026-04-012026-06-30in-capmkt:OtherExpenses10MemberPKTEA2026-04-012026-06-30in-capmkt:ReportableSegments1MemberPKTEA2026-04-012026-06-30in-capmkt:ReportableSegments2MemberPKTEA2026-04-012026-06-30in-capmkt:ReportableSegments3MemberPKTEA2026-04-012026-06-30in-capmkt:ReportableSegments4MemberPKTEA2026-04-012026-06-30in-capmkt:ReportableSegments1MemberPKTEA2026-04-012026-06-30in-capmkt:ReportableSegments2MemberPKTEA2026-04-012026-06-30in-capmkt:ReportableSegments3MemberPKTEA2026-04-012026-06-30in-capmkt:ReportableSegments4MemberPKTEA2026-04-012026-06-30in-capmkt:ReportableSegments1MemberPKTEA2026-06-30in-capmkt:ReportableSegments1MemberPKTEA2026-04-012026-06-30in-capmkt:ReportableSegments2MemberPKTEA2026-06-30in-capmkt:ReportableSegments2MemberPKTEA2026-04-012026-06-30in-capmkt:ReportableSegments3MemberPKTEA2026-06-30in-capmkt:ReportableSegments3MemberPKTEA2026-04-012026-06-30in-capmkt:ReportableSegments4MemberPKTEA2026-06-30in-capmkt:ReportableSegments4MemberPKTEA2026-04-012026-06-30in-capmkt:ReportableSegments1MemberPKTEA2026-06-30in-capmkt:ReportableSegments1MemberPKTEA2026-04-012026-06-30in-capmkt:ReportableSegments2MemberPKTEA2026-06-30in-capmkt:ReportableSegments2MemberPKTEA2026-04-012026-06-30in-capmkt:ReportableSegments3MemberPKTEA2026-06-30in-capmkt:ReportableSegments3MemberPKTEA2026-04-012026-06-30in-capmkt:ReportableSegments4MemberPKTEA2026-06-30in-capmkt:ReportableSegments4MemberPKTEA2026-04-012026-06-30ItemsThatWillNotBeReclassifiedToProfitAndLoss1iso4217:INRiso4217:INRxbrli:shares000000PKTEANOTLISTEDINE431F01018THE PERIA KARAMALAI TEA & PRODUCE COMPANY LIMITEDMain BoardEquity2026-04-012027-03-312026-08-082026-07-31INRLakhsQuarterlyFirst quarterMulti segment2026-08-0810:30:002026-08-0812:00:00Not applicablefalsefalseNot applicable as we don't have any default on loans outstanding as on June 30, 2026. The <br /> Company has no debt securities.2026-04-012026-06-30UnauditedStandalone205648000123800020688600044350001232000-24372000648540009441000732800040397000103315000103571000-1240001034470006610003795000445600009899100000009899100013660000112651000309590001031.9831.980031.9831.981.The statement has been reviewed by the Audit Committe at its meeting held on 08th August, 2026 and approved by the Board of Directors at its meeting held on 08th August, 2026 and limited Review of the same has been carried out by Statutory Auditors of the company. <br /> 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. <br /> 4.Figures of the quarter ended 31st March, 2026 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. <br /> 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 ended 30/06/2026. The Company has recognised Rs. 1.24 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. <br /> 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 31st March 2026 and Rs.56.51 Lakhs for the quarter ended 31st March 2026. <br /> 7.The Company was holding 93,590 equity shares of Placid Limited, representing 17.43% of its paid-up share capital. Pursuant to the Scheme of Arrangement approved by the Hon'ble National Company Law Tribunal (NCLT), Kolkata Bench, vide its Order dated 16 March 2026, Placid Limited, being one of the transferor companies under the Scheme, has been amalgamated with Maharaja Shree Umaid Mills Limited (MSUML) with the appointed date of 1st April 2024. <br /> In accordance with the approved share exchange ratio under the Scheme, the Company is entitled to receive equity shares of MSUML in lieu of its shareholding in Placid Limited. The credit of such shares in the demat account of the Company is pending as on date. The resultant entitlement of these shares has been recognised under “Investments” in the financial statements as of date. <br /> In compliance with the requirements of Indian Accounting Standards (Ind AS), the Company received a fair valuation report of MSUML as of 31 March 2026 from an IBBI-registered valuer. Based on this valuation report and the approved share exchange ratio, the investment in MSUML has accordingly been recognised in the financial statements as at 31st March,2026. <br /> 8.The Aggregate direct and indirect shareholding of Maharaja Shree Umaid Mills Limited (MSUML) in the company stands at 51.66% approx. in the paid up equity share capital of the company, and MSUML has consequently became the Holding Company of the Company. <br /> 9.Other expenses includes Rs. 2,155.69 Lakhs relating to fair value adjustment in mutual fund Investment for the year ended 31/03/2026. <br /> 10.Previous period's figures have been regrouped / rearranged, to the extent necessary, to confirm to current period's classifications. Power and Fuel21042000Repairs to Building4644000Repairs to Mahinery3603000Commission and Brokerage833000Selling Expenses1432000Transport2016000Travelling1661000Rent Expenses224000Professional Charges1214000Miscellaneous Expenses3728000TEA99959000INVESTMENT101627000POWER5300000UNALLOCATED02068860000206886000TEA9847000INVESTMENT101177000POWER1988000UNALLOCATED011301200094410000103571000TEA381385000INVESTMENT5705413000POWER218987000UNALLOCATED0630578500006305785000TEA348704000INVESTMENT1261452000POWER87736000UNALLOCATED4607893000630578500006305785000Changes in fair value of FVOCI Equity Instruments- Quoted & Unquoted18254000182540004594000013660000