Diana Tea Company Limited has announced robust financial results for the third quarter and nine months ended December 31, 2025, showcasing strong operational performance across key metrics. The tea cultivation and manufacturing company demonstrated significant growth momentum with substantial improvements in both revenue and profitability.

Strong Q3FY26 Financial Performance

The company's third quarter performance highlighted exceptional growth across core financial parameters. Net profit witnessed remarkable expansion, while revenue from operations maintained steady upward trajectory.

Nine-Month Period Results

The nine-month performance further reinforced the company's strong operational execution and market positioning. Diana Tea Company sustained its growth trajectory with consistent improvements in key financial indicators.

Operational Highlights

The company's expense management demonstrated effective cost control measures during the quarter. Total expenses for Q3FY26 stood at ₹2,630.94 lakh compared to ₹2,447.36 lakh in Q3FY25. Employee benefits expense increased to ₹1,300.58 lakh from ₹1,234.47 lakh, while finance costs decreased to ₹70.40 lakh from ₹98.89 lakh year-on-year.

Other income for the quarter was ₹59.34 lakh compared to ₹77.29 lakh in the corresponding period last year. The company maintained its paid-up equity share capital at ₹749.55 lakh with a face value of ₹5 per share.

Board Approval and Compliance

The Board of Directors approved these unaudited standalone financial results at their meeting held on February 13, 2026. The meeting commenced at 3:30 PM and concluded at 4:35 PM. The results underwent limited review by statutory auditors B Nath & Co., Chartered Accountants.

The company noted that the tea industry's seasonal nature means quarterly results vary significantly and may not represent annual performance patterns. Diana Tea Company operates primarily in tea cultivation, manufacturing, and sales, with integrated processes spanning nursery operations, planting, and cultivation activities.

Corporate Information

Diana Tea Company Limited operates tea estates at Diana, Baintgoorie, and Good Hope locations. The company's registered office is located at Sir RNM House, 3B, Lal Bazar Street, Kolkata. The results are available on the company's website www.dianatea.in and BSE Limited's website www.bseindia.com .

Diana Tea Company Limited , a prominent player in the Indian tea industry, has recently found itself in the spotlight due to a penalty order from the Income Tax Department. The company has taken action in response to this development, addressing the regulatory matter.

Penalty Details and Company Response

The Income Tax Department has levied a penalty of Rs 5,18,960 on Diana Tea Company under Section 270A of the Income Tax Act, 1961 for the Assessment Year 2023-24. The company received this order on September 19, 2023, and has since filed an appeal against the National Faceless Assessment Centre on October 21, 2023.

Financial Impact and Company Stance

Diana Tea Company has stated that this penalty order does not have any material impact on its financials, operations, or other activities for the current financial year. The company's approach in filing an appeal underscores its position and commitment to resolving the matter through proper channels.

Disclosure Delay Explanation

The company acknowledged a delay in disclosing this information, citing an unusual circumstance where the email notification regarding the tax litigation and penalty was received in their spam folder. Additionally, they mentioned not receiving any hard copy of the order. The company also noted that the Diwali celebration period contributed to the slight delay in their response, which was submitted on October 21st.

Ongoing Proceedings

As of now, the appeal filed by Diana Tea Company against the penalty order is under process. No settlement has been reached, and the company continues to evaluate its next steps in this matter.

This development highlights the importance of robust internal communication systems and vigilant monitoring of regulatory correspondence for listed companies. It also underscores the complex nature of tax assessments and the avenues available for companies to address such issues within the legal framework.