💰 Financial Performance

Revenue Growth by Segment

Consolidated total income for the six months ended September 30, 2025, grew 44.26% YoY to INR 21.86 Cr (2186.54 lakhs) from INR 15.15 Cr (1515.63 lakhs). Standalone (Investment) income grew 20.81% YoY to INR 5.66 Cr (566.15 lakhs) from INR 4.68 Cr (468.61 lakhs). The tea subsidiary segment contributed approximately 74.1% of consolidated revenue.

Geographic Revenue Split

Not disclosed in available documents.

Profitability Margins

Consolidated Net Profit before tax for the six months ended September 30, 2025, was INR 4.78 Cr (478.58 lakhs) on INR 21.86 Cr income, representing a margin of 21.89%. Standalone Net Profit for Q2 FY26 was INR 3.52 Cr (352.88 lakhs).

EBITDA Margin

Not disclosed in available documents.

Capital Expenditure

Not disclosed in available documents.

Credit Rating & Borrowing

Not disclosed in available documents.

⚙️ Operational Drivers

Raw Materials

Green tea leaves, fertilizers, and fuel for processing (implied by subsidiary operations in the tea industry).

Import Sources

Not disclosed in available documents.

Key Suppliers

Not disclosed in available documents.

Capacity Expansion

Not disclosed in available documents.

Raw Material Costs

Not disclosed in available documents.

Manufacturing Efficiency

Not disclosed in available documents.

Logistics & Distribution

Not disclosed in available documents.

📈 Strategic Growth

Expected Growth Rate

44.26%

Growth Strategy

Growth is driven by the performance of the wholly-owned subsidiary, Cinnatolliah Tea Ltd, and the company's investment portfolio. Strategy includes stabilizing subsidiary operations following internal fraud and maintaining compliance with the Tea Act, 1953, to ensure consistent production output.

Products & Services

Investment and securities services; Tea production and sales (via Cinnatolliah Tea Ltd).

Brand Portfolio

Cinnatolliah Tea, Birla Sugar (associated via corporate identity).

New Products/Services

Not disclosed in available documents.

Market Expansion

Not disclosed in available documents.

Market Share & Ranking

Not disclosed in available documents.

Strategic Alliances

Not disclosed in available documents.

🌍 External Factors

Industry Trends

The tea industry is evolving under strict regulatory frameworks like the Tea Act 1953 and Food Safety and Standards Act 2006, requiring higher compliance costs for quality and labor standards.

Competitive Landscape

Not disclosed in available documents.

Competitive Moat

Association with the Birla Group provides a strong brand legacy and access to capital. The tea plantation assets of Cinnatolliah represent a tangible asset-based moat with established production cycles.

Macro Economic Sensitivity

Sensitivity to agricultural cycles and labor regulations affecting the tea industry.

Consumer Behavior

Not disclosed in available documents.

Geopolitical Risks

Not disclosed in available documents.

⚖️ Regulatory & Governance

Industry Regulations

Operations are governed by the Tea Act 1953, Plantation Labour Act 1951, Legal Metrology Act 2009, and The Food Safety and Standards Act 2006.

Environmental Compliance

Not disclosed in available documents.

Taxation Policy Impact

Not disclosed in available documents.

Legal Contingencies

The company reported no pending litigations impacting its financial position as of March 31, 2025. However, it incurred a fine of INR 1,00,000 from NSE (paid) and INR 1,00,000 from BSE (waiver pending) for delayed appointment of a Company Secretary.

⚠️ Risk Analysis

Key Uncertainties

Internal control risks evidenced by the misappropriation of funds by the subsidiary CFO; regulatory compliance risks regarding KMP appointments.

Geographic Concentration Risk

Operations are concentrated in Uttar Pradesh (Hargaon) and West Bengal (Kolkata).

Third Party Dependencies

Not disclosed in available documents.

Technology Obsolescence Risk

Not disclosed in available documents.

Credit & Counterparty Risk

Not disclosed in available documents.