Diana Tea Company Limited has announced its unaudited standalone financial results for the quarter and half-year ended September 30, 2026. The Board of Directors considered and approved these results during a meeting held on November 05, 2026. The company also stated that the results will be published in newspapers and will be available on its website and the BSE website.
Diana Tea Company Announces Unaudited Financial Results
Diana Tea Company Limited has officially disclosed its unaudited standalone financial results for the quarter and half-year that concluded on September 30, 2026. The Board of Directors of the company convened on November 05, 2026, to review and approve these financial statements. The meeting commenced at 3:30 P.M. and concluded at 4:25 P.M..
Key Financial Highlights
The reported results indicate a Net Profit/(Loss) For The Period of ₹712.76 Lakhs for the quarter ended September 30, 2026, compared to ₹551.74 Lakhs in the same period of the previous year. For the half-year ended September 30, 2026, the net profit stood at ₹1,264.50 Lakhs. The Total Comprehensive Income for the quarter was ₹724.23 Lakhs and for the half-year was ₹1,351.23 Lakhs.
The statement also includes details on Total Income and Total Expenses for the respective periods. Total Income for the quarter ended September 30, 2026, was ₹3,457.70 Lakhs, with total expenses amounting to ₹2,744.94 Lakhs. For the half-year, Total Income was ₹6,171.72 Lakhs and Total Expenses were ₹4,906.90 Lakhs.
Disclosure and Availability
In compliance with the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, the company has also enclosed the Unaudited Standalone Financial Results along with a Limited Review Report issued by the Statutory Auditors. These results will be published in the prescribed format in newspapers, as required by Regulation 47 of the Listing Regulations. Further, the information is accessible on the company’s official website, www.dianatea.in, and the BSE Limited website, www.bseindia.com.
Auditor’s Review
The Independent Auditor’s Review Report highlights that the financial statements were prepared in accordance with Indian Accounting Standard 34, Interim Financial Reporting (Ind AS 34). While the auditors found no material misstatements, they drew attention to the fact that the Company has not recognized a provision for a portion of its gratuity liability as determined by an independent actuarial valuation, representing a departure from Ind AS 19 – Employee Benefits. However, the auditor’s opinion remains unmodified in respect of this matter.
Balance Sheet Snapshot
As of September 30, 2026, the company’s Total Assets stood at ₹13,434.06 Lakhs, with Total Equity and Liabilities also at the same figure. Key assets include Property, plant, and equipment amounting to ₹7,792.33 Lakhs and current assets of ₹4,777.74 Lakhs. On the liabilities side, Total Equity was ₹7,950.48 Lakhs, comprising Equity Share Capital of ₹749.55 Lakhs and Other Equity of ₹7,200.93 Lakhs. Non-current liabilities were ₹1,500.40 Lakhs, and current liabilities amounted to ₹3,983.18 Lakhs.
Cash Flow Insights
The Cash Flow Statement for the period ended September 30, 2026, shows a Net Cash Inflow from Operating Activities of (₹444.61 Lakhs). Investing activities resulted in a Net Cash Outflow of (₹114.63 Lakhs), primarily due to the acquisition of investments. Financing activities provided a Net Cash Inflow of ₹715.76 Lakhs from borrowings. Overall, the net increase in Cash & Cash Equivalents was ₹557.96 Lakhs.
Source: BSE
