Board Meeting Outcome for Unaudited Financial Results For The Quarter And Half Year Ended September 30, 2026

DIANA TEA COMPANY LTD Diana 1 Baintgoorie | Good Hope Date: 05" November, 2026 BSE Limited The Manager Corporate Relationship Department 1st Floor, New Trading Wing, Rotunda Building, P J Towers, Dalal Street, Fort, Mumbai - 400001 Scrip Code: 530959 Sub: : Outcome of Board Meeting pursuant to Regulation 30 of the Securities and Exchange Board of India Listing Obligations and Disclosure Requirements) Regulations, 2015 ("the Listing Regulations') Dear Sir/ Madam, We wish to inform you that the Board of Directors of the Company. at its meeting held today. i.e., November 05, 2026, which commenced at 3:30 P.M. and concluded at 4:25 P.M.. inter alia, considered and approved the Unaudited Standalone Financial Results of the Company for the quarter and half year ended September 30, 2026, pursuant to Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, as amended. In this regard, we enclose herewith the Unaudited Standalone Financial Results of the Company for the quarter and half year ended September 30, 2026, along with the Limited Review Report issued by the Statutory Auditors oft he Company. The aforesaid Unaudited Financial Results shall also be published in newspapers in the prescribed format in accordance with Regulation 47 of the Listing Regulations. Further, the above information is also available on the Company's website at www.dianatea.in and on the website of BSE Limited at www.bseindia.com. We request you to kindly take the above information and accompanying documents on record and disseminate the same to the stakeholders. Thanking you. Yours faithfully For DIANA TEA COMPANY LIMITED NAMRATA SARAF COMPANY SECRETARY AND COMPLIANCE OFFICER Membership No.: Ad0824 Encl: As Above AARES GROUP Regd. Office : Sir RNM House (4th Floor), 3B, Lal Bazar Street, Kolkata - 700 001 Phone : 4066 1590-93, E-mail : contactus@dianatea.in Website : www.dianatea.in CIN : L15495WB1911PLC002275 ' GST: 19AABCD1021G1Z8 E.NMVCO. Chartered Accountants INDIA Independent Auditor’s Review Report on the Quarterly and Year to Date Unaudited Standalone Financial Results of the Diana Tea Company Limited for the quarter and six months ended September 30, 2026 pursuant to Regulation 33 of SEBI (Listing Obligation and Disclosure Requirements) Regulations, 2015, as amended. The Board of Directors of Diana Tea Company Limited 1. We have reviewed the accompanying statement of unaudited standalone financial results of Diana Tea Company Limited (the 'Company’) for the quarter and six months ended September 30, 2026 together with notes thereon (‘The Statement’) being submitted by the Company pursuant to the requirements of Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, as amended (“the Listing Regulation”). 2. The preparation of the Statement in accordance with the recognition and measurement principles laid down in Indian Accounting Standard 34, Interim Financial Reporting (Ind AS 34) prescribed under Section 133 of the Companies Act, 2013 read with relevant rules issued there under and other accounting principles generally accepted in India, is the responsibility of the Company's management and has been approved by the Board of Directors of the Company on November 05, 2026. Our responsibility is to issue a conclusion on the financial results based on our review. 3. We conducted our review in accordance with the Standard on Review Engagements (SRE) 2410, Review of Interim Financial Information Performed by the Independent Auditor of the Entity issued by the Institute of Chartered Accountants of India, specified under Section 143(10) of the Companies Act, 2013. This standard requires that we plan and perform the review to obtain moderate assurance as to whether the Statement is free of material misstatement. A review is limited primarily to inquiries of company personnel and analytical procedures applied to financial data and thus provide less assurance than an audit. We have not performed an audit and accordingly, we do not express an audit opinion. 4. Emphasis of Matter We draw 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 carried out in accordance with Ind AS 19 — Employee Benefits. The actuarially determined present value of the defined benefit obligation, to the extent not provided for, represents a departure from the measurement and recognition requirements prescribed under Ind AS 19. 5. Our Opinion is not modified in respect of above matter. Based on our review conducted as above, nothing has come to our attention that causes us to believe that the accompanying Statement, prepared in accordance with the recognition and measurement principles laid down in the applicable Indian Accounting Standards ('Ind AS') asp ne dc if oi te hd e ru n rd ee cr o gS ne ic zti eo dn a1 c3 c3 o uo nf t t ih ne g C po rm ip nca in pi le ess A gc et n, e r2 a0 l1 l3 y, aa cs ca em pe ten dd e id n r Ie na did a ,w it hh a sr e nl oe tv an dt i sr cu ll oe ss e di ss tu he ed t ih ne fr oe r mu an td ie onr required to be disclosed in terms of Listing Regulations, including the manner in which it is to be disclosed, or that it contains any material mismanagement. For B Nath & Co. Chartered Accountants Firm Registration No: 307057E aurav More Partner Membership No.:306466 UDIN- 26 204U b, AGvBFRI2%22 Place: Kolkata Date: November 05, 2026 22, R. N. Mukherjee Road, 3rd Floor, Kolkata - 700 001 ©: 8910509929 / 9836627993, E-mail : contact.bnath@gmail.com DIANA TEA COMPANY LTD Diana | Baintgoorie | Good Hope R in Lakh) Statement of Unaudited Standalone Financial Results for the Quarter/ Half Year ended 30th September, 2026 PARTICULARS Three Month Ended Six Month Ended Year Ended 30.09.2026 30062026 | 30.092025 | 30.092026 | 30.092025 | 31.03.2026 (Unaudited) | (Unaudited) | (Unaudited) | (Unaudited) | (Unaudited) | (Audited) 1 Income a. Revenue from Operations 339526 261758 2,935.95 6,012.84 4937.97 8,807.12 b. Other Income 62.44 96.44 7143 158.88 12981 243.38 Total Income 3457.70 271402 3.007.38 6.171.72 5,067.78 905050 2 Expenses a. Cost of materials consumed 0.00 13.87 1295 13.87 7282 75.10 b. Purchase of Trading goods - - - - - - c. Changes in inventories of finished goods (257.76) (461.57)| (83.75) (719.33) (398.91) 115,19 d. Employee benefits expense 1,909.43 1,53031 1,749.91 3,439.74 307021 542527 e. Finance cost 74.76 89.26 8093 164.02 17412 305.19 £. Depreciation and Amortisation 56.50 54.42 5072 110.92 99.15 203.98 & Other expenses 962.01 935.67 75071 1,897.68 1,438.52 277696 Total Expense 2,744.94 2,161.96 256147 4.906.90 4.455.91 8.901.69 3 Profit Before Tax (1-2) 71276 552.06 44591 1,064.82 611.87 14881 4 Tax Expense a. Current & Defferd Tax - - - - - 2520 b. Deferred Tax - - - - - (6241) ¢.Mat Credit Entitlement d. Income Tax Relating to Earlier Years 0.00 032 - 032 - 10.59 Total 0.00 032 - 032 - (26.62) 5 Net Profit/ (Loss) For The Period (3-4) 712.76 55174 44591 1,264.50 611.87 175.43 6 Other Comprehensive Income (a) Items that will not be Reclassified to Profit & Loss FVTOCI of Investments 1147 75.26 (8.89) 86.73 31.50 (17.62) Tax Effect on above - 1.83 7 Total Comprehensive Income (5+6) 72423 627.00 437.02 1,351.23 643.37 159.64 8 Paid up Equity Share Capital (Face value of* 5/- each) 749.55 749.55 74955 74955 749.55 74955 9 Earnings per Share (Face value of* 5/- each) - Basic & diluted (not annualised) 475 3.68 2,97 8.44 4.08 117 AARES GROUP Regd. Office : Sir RNM House (4th Floor), 3B, Lal Bazar Street, Kolkata - 700 001 Phone : 4066 1590-93, E-mail : contactus@dianatea.in Website : www.dianatea.in CIN : L15495WB1911PLC002275 | GST : 19AABCD1021G128 DIANA TEA COMPANY LTD Diana | Baintgoorie | Good Hope ( in Lakh) Standalone Statement of Assets and Liabilities Asat Asat PARTICULARS 30.09.2026 31.03.2026 A) [ASSETS Non-Current Assets () Property, plant and equipment 7.792.33 7.667.3 [Showing first 8,000 characters — download PDF for full document]