| P&L Statement | 2022 | 2023 | 2024 | 2025 |
|---|---|---|---|---|
| Revenue | 35.42 | 39 | 33 | 45 |
| Cost of Material Consumed | 1.24 | 3 | 1 | 1.4 |
| Change in Inventory | -0.74 | 0.6 | -1 | 0.3 |
| Gross Margins | 98.59 | 90.77 | 100 | 96.22 |
| Employee Benefit Expenses | 18.48 | 20 | 22 | 23 |
| Other Expenses | 10.66 | 13 | 13 | 14 |
| EBITDA | 5.78 | 2.4 | -2 | 6.3 |
| OPM | 16.32 | 6.15 | -6.06 | 14 |
| Other Income | 7.51 | 3 | 17 | 7 |
| Finance Cost | 0.29 | 0.1 | 0.4 | 0.2 |
| D&A | 0.38 | 0.6 | 0.7 | 0.7 |
| EBIT | 5.4 | 1.8 | -2.7 | 5.6 |
| EBIT Margins | 15.25 | 4.62 | -8.18 | 12.44 |
| PBT | 12.61 | 5 | 14 | 12 |
| PBT Margins | 35.6 | 12.82 | 42.42 | 26.67 |
| Tax | 1.12 | 1 | 2 | 2 |
| PAT | 11.49 | 4 | 12 | 10 |
| NPM | 32.44 | 10.26 | 36.36 | 22.22 |
| EPS | 143.62 | 50 | 150 | 125 |
| Financial Ratios | 2022 | 2023 | 2024 | 2025 |
|---|---|---|---|---|
| Operating Profit Margin | 16.32 | 6.15 | -6.06 | 14 |
| Net Profit Margin | 32.44 | 10.26 | 36.36 | 22.22 |
| Earning Per Share (Diluted) | 143.62 | 50 | 150 | 125 |
| Assets | 2022 | 2023 | 2024 | 2025 |
|---|---|---|---|---|
| Fixed Assets | 3.69 | 4.6 | 5 | 5.3 |
| CWIP | 0.44 | 0.5 | 0 | 0.3 |
| Investments | 63.88 | 66 | 81.5 | 89 |
| Trade Receivables | 0.27 | 0.3 | 0.6 | 0.2 |
| Inventory | 3.05 | 3 | 4 | 3.3 |
| Other Assets | 3.74 | 4.6 | 2.9 | 5.9 |
| Total Assets | 75.07 | 79 | 94 | 104 |
| Liabilities | 2022 | 2023 | 2024 | 2025 |
|---|---|---|---|---|
| Share Capital | 0.8 | 0.8 | 0.8 | 0.8 |
| FV | 10 | 10 | 10 | 10 |
| Reserves | 64.58 | 68 | 79 | 88 |
| Borrowings | 4.03 | 3.5 | 5 | 4 |
| Trade Payables | 0.71 | 1 | 1.3 | 1.4 |
| Other Liabilities | 4.95 | 5.7 | 7.9 | 9.8 |
| Total Liabilities | 75.07 | 79 | 94 | 104 |
| Cash-Flow Statement | 2022 | 2023 | 2024 | 2025 |
|---|---|---|---|---|
| PBT | 12.61 | 5 | 14 | 12 |
| OPBWC | 6.3 | 2.6 | -2 | 6.2 |
| Change in Receivables | 0.08 | -0.03 | -0.3 | -0.13 |
| Change in Inventories | -1.3 | 0.15 | -1 | 0.49 |
| Change in Payables | -1.36 | 0.55 | 0.2 | -0.95 |
| Other Changes | 0 | 0.42 | -0.16 | 1.69 |
| Working Capital Change | -2.58 | 1.09 | -1.26 | 1.1 |
| Cash Generated From Operations | 3.72 | 3.69 | -3.26 | 7.3 |
| Tax | -0.25 | -0.97 | 0.02 | -0.8 |
| Cash Flow From Operations | 3.47 | 2.72 | -3.24 | 6.5 |
| Purchase of PPE | -0.64 | -1.67 | -0.3 | -2.3 |
| Sale of PPE | 0 | 0 | 0 | 0 |
| Cash Flow From Investment | -2.39 | -0.91 | 1 | -4 |
| Borrowing | -1.24 | -0.5 | 1.65 | -1.13 |
| Dividend | -0.47 | -0.48 | -0.64 | -0.64 |
| Equity | 0 | 0 | 0 | 0 |
| Others From Financing | -0.3 | -0.12 | -0.37 | -0.23 |
| Cash Flow from Financing | -2.01 | -1.1 | 0.64 | -2 |
| Net Cash Generated | -0.93 | 0.71 | -1.6 | 0.5 |
| Cash at the Start | 2.15 | 1.18 | 1.92 | 0.4 |
| Cash at the End | 1.22 | 1.89 | 0.32 | 0.9 |
The Scottish Assam (India) Limited is a historic company with deep roots in India’s tea plantation industry. Established during the British era, the company has maintained its legacy as a premium producer of high-quality Assam tea. With a strong presence in the tea-growing regions of Assam, Scottish Assam is known for its extensive estates, traditional cultivation methods, and superior leaf quality. Over the years, the company has built a reputation for producing robust and flavourful tea that meets both domestic and international standards, contributing significantly to India’s standing as one of the world’s largest tea exporters.
The company’s unlisted shares attract interest from investors who seek exposure to India’s plantation and agro-based sectors. As a legacy business with substantial land assets, steady production capabilities, and long-term brand value, The Scottish Assam (India) Limited demonstrates characteristics of stability and intrinsic worth. The tea industry, while sensitive to climatic and market fluctuations, benefits from consistent global demand, giving companies like Scottish Assam a steady revenue base. In addition, the company’s continued focus on sustainable cultivation, estate modernization, and workforce development strengthens its production efficiency and long-term resilience.
For investors evaluating The Scottish Assam (India) Limited Unlisted Shares, the company presents an opportunity to participate in a heritage-rich business with tangible assets and a strong agricultural foundation. The value of unlisted shares in plantation companies often grows steadily over time, supported by land appreciation, consistent tea output, and demand from specialty and premium tea markets. As the global preference for authentic and high-quality teas rises, Scottish Assam is well-positioned to benefit from this trend. For those looking to diversify their portfolio into agriculture, plantations, and long-standing Indian enterprises, Scottish Assam represents a reliable and potentially rewarding investment avenue.
Q:1 How do I confirm my booking for The Scottish Assam (India) Limited Unlisted Shares?Answer: You can confirm your booking by contacting us at the trading price for The Scottish Assam (India) Limited Unlisted Shares.
Q:2 What documents do I need to provide for buying unlisted shares?Answer: You need to provide your client master report (CMR), along with your PAN Card and a Cancelled Cheque if you are not transferring funds from the bank account mentioned in the CMR.
Q:3 Where can I obtain my client master report (CMR)?
Answer: You can ask your broker for the client master report if you do not have it available.
Q:4 What are the payment methods accepted for purchasing shares?
Answer: Payments must be made via RTGS, NEFT, IMPS, or cheque transfer.Cash deposits are not accepted.
Q:5 Will you provide the bank details for the fund transfer?
Answer: Yes, we will provide you with the necessary bank details for the transfer.
Q:6 What is the purpose of the KYC documents?
Answer: KYC documents are required as per SEBI regulations to verify your identity and ensure compliance during the transaction.
Q:7 Can I use cash to pay for the shares?
Answer: No, cash deposits are not allowed.All payments must be made through electronic transfer or cheque.
Q:8 What happens after I make the payment for the shares?
Answer: Once we receive your payment and the required documents, we will proceed with the transaction and confirm your share purchase.