Rossell India Limited promoter Samara Gupta has submitted formal regulatory disclosure under SEBI Regulation 10(6) for her acquisition of 35,79,170 equity shares through an off-market inter-se gift transfer from her father, Harsh Mohan Gupta. The disclosure, filed on February 23, 2026, confirms compliance with substantial acquisition regulations following the transaction completed on February 20, 2026.

Regulatory Filing Details

Samara Gupta addressed her disclosure to both BSE Limited and National Stock Exchange of India Limited, referencing a prior intimation dated February 14, 2026. The filing was made under Regulation 10(6) of SEBI (Substantial Acquisition of Shares and Takeovers) Regulations, 2011, with exemption claimed under Regulation 10(1)(a)(i) and 10(1)(a)(ii) for inter-se transfers among immediate relatives.

Transaction Structure and Shareholding Impact

The acquisition involved transfer of 35,79,170 equity shares representing 9.49% of Rossell India's diluted share capital. The transaction was executed as a gift between immediate relatives within the promoter group, with no monetary consideration involved.

Compliance and Exemption Framework

The disclosure confirms that the transaction qualifies for exemption from mandatory open offer requirements under SEBI takeover regulations. The transfer between father and daughter falls under the inter-se transfer provisions for immediate relatives within the promoter group, maintaining consolidated family control over the tea and agro-products company.

Stock Exchange Listing Details

Rossell India Limited shares are listed on BSE Limited with Scrip Code 533168 and National Stock Exchange of India Limited with Symbol ROSSELLIND. The company's equity share capital comprises 3,76,96,475 shares of ₹2.00 each, totaling ₹7,53,92,950.00 in paid-up capital.

Digital Authentication

The regulatory filing bears Samara Gupta's digital signature with timestamp February 23, 2026, at 11:32:34 +05'30', ensuring authenticity and compliance with electronic filing requirements. Her correspondence address is listed as 18, Ashok Avenue, Westend Greens Rajokari, Delhi 110038, with official communication email bmgenterprises2018@gmail.com .

Rossell India Limited has announced its unaudited financial results for the quarter and nine months ended December 31, 2025, showcasing mixed performance with strong revenue growth offset by declining profitability in the third quarter.

Quarterly Financial Performance

The company reported robust revenue growth in Q3 FY26, with total revenue from operations reaching Rs 8,519 lakhs, representing a substantial 36.13% increase from Rs 6,265 lakhs in Q3 FY25. Gross revenue from sale of products contributed Rs 8,498 lakhs, while other operating income added Rs 21 lakhs to the total.

Despite the strong revenue performance, net profit for the quarter declined to Rs 428 lakhs compared to Rs 617 lakhs in Q3 FY25, representing a 30.63% decrease. The company's earnings per share also reflected this trend, dropping to Rs 1.14 from Rs 1.64 in the corresponding quarter of the previous year.

Nine-Month Performance Analysis

For the nine-month period ended December 31, 2025, Rossell India demonstrated consistent growth momentum with total revenue from operations of Rs 20,962 lakhs, up from Rs 17,279 lakhs in the corresponding period of FY25. Net profit for the nine-month period stood at Rs 3,965 lakhs compared to Rs 4,174 lakhs in the previous year.

Operational Expenses and Profitability

The company's operational expenses showed significant variation during the quarter. Total operating expenses for Q3 FY26 were Rs 7,905 lakhs compared to Rs 5,479 lakhs in Q3 FY25. Notable changes in expense categories included changes in inventories of finished goods at Rs 2,947 lakhs and employee benefits expense of Rs 3,358 lakhs.

Profit before finance cost, depreciation, exceptional items and tax for the quarter was Rs 753 lakhs, compared to Rs 805 lakhs in Q3 FY25. The company incurred finance costs of Rs 118 lakhs and depreciation expenses of Rs 128 lakhs during the quarter.

Business Developments and Notes

The company acquired Dhoedaam Tea Estate in Assam as a going concern from January 1, 2025, which impacts the comparability of current period results with the corresponding period of the previous year. The company recognized an exceptional item of Rs 24 lakhs related to incremental gratuity liability consequent to new labour codes during Q3 FY26.

Rossell India operates in a single business segment of cultivation, manufacture and sale of tea. The company noted that tea business being seasonal in nature means the quarterly results are not indicative of full-year performance. The paid-up equity share capital remained unchanged at Rs 754 lakhs, with shares of Rs 2 each.

The financial results were reviewed by the Audit Committee and approved by the Board of Directors at their meeting held on February 10, 2026. The statutory auditors have conducted a limited review of these results.