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unitRef="INRPerShare">0</in-capmkt:DilutedEarningsLossPerShareFromDiscontinuedOperations><in-capmkt:BasicEarningsLossPerShareFromContinuingAndDiscontinuedOperations contextRef="OneD" decimals="INF" unitRef="INRPerShare">11.1</in-capmkt:BasicEarningsLossPerShareFromContinuingAndDiscontinuedOperations><in-capmkt:DilutedEarningsLossPerShareFromContinuingAndDiscontinuedOperations contextRef="OneD" decimals="INF" unitRef="INRPerShare">11.1</in-capmkt:DilutedEarningsLossPerShareFromContinuingAndDiscontinuedOperations><in-capmkt:DisclosureOfNotesOnFinancialResultsExplanatoryTextBlock contextRef="OneD">1. The above results for the quarter ended June 30,2026, were reviewed and approved by the Audit Committee and Board of Directors at their meetings held on August 12, 2026.  &lt;br /&gt; 
The 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 Auditors of the Company have carried out a Limited Review of the above financial results for the quarter ended June 30, 2026 in terms of Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015 and have issued an unmodified conclusion. &lt;br /&gt; 
 &lt;br /&gt; 
2. Cost of Materials consumed represents Green tea leaves purchased during the period. Biological assets represents unplucked green tea leaves other than bearer plants. &lt;br /&gt; 
 &lt;br /&gt; 
3. 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.  &lt;br /&gt; 
 &lt;br /&gt; 
4. With a view to rationalise the operations and improving the profitability, the Company had 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 previous quarter and year ended March 31, 2026. Exceptional items for the previous 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. Accordingly, the performance of the Company for the current quarter does not include the numbers in respect of these Tea Estates. &lt;br /&gt; 
 &lt;br /&gt; 
5. The figures of the  quarter ended March 31, 2026 are the balancing figures between audited figures in respect of  financial year ended March 31, 2026 and the unaudited published year to date figures up to the third quarter ended December 31,2025, which were subject to limited review. &lt;br /&gt; 
 &lt;br /&gt; 
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