Assam Company Q1 FY27 Results: Revenue More Than Doubles to Rs 3 Crore, PAT at Rs 40 Lakh

Assam Company Q1 FY27 results showed the consolidated tea company reporting revenue of Rs 3 crore, up 101.24% from Rs 1 crore in Q1 FY26. The doubling of revenue reflects either increased tea sales volumes, improved realisations from premium tea segments, or new trading activity. However, the economics of this revenue growth were unfavourable.

The Assam Company Q1 FY27 results showed gross profit collapsing 78.11% from Rs 0.41 crore to Rs 0.09 crore on dramatically higher revenue — gross margin falling from approximately 41% (Rs 0.41 Cr on Rs 1 Cr) to just 3% (Rs 0.09 Cr on Rs 3 Cr). This extreme margin compression points to tea procurement or processing costs consuming most of the additional revenue.

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Assam Q1 FY27 Financial Highlights

Metric	Q1 FY27 (Rs Crore)	Q1 FY26 (Rs Crore)	YoY Change
Revenue	3.00	1.00	+101.24%
Gross Profit	0.09	0.41	-78.11%
Net Profit / PAT	0.40	0.48	-17.85%

Assam Q1 FY27 Performance Analysis

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Assam Company Q1 FY27 results present the counterintuitive case of revenue doubling while gross profit collapses — almost always indicating that the incremental revenue was generated at near-zero or negative margins.

Gross margin falling from 41% to 3% in Q1 FY27 results on doubled revenue suggests the additional tea sales came from lower-grade commodity teas purchased at market prices and resold with minimal markup, or from trading volumes that are revenue-pass-through rather than value-added.

PAT declining only 17.85% to Rs 0.40 crore despite the gross profit collapse indicates approximately Rs 0.31 crore of non-operating income — likely from the company's historical investments or other non-tea income — providing earnings resilience.

The premium CMP of Rs 798.95 for a company generating Rs 3 crore quarterly revenue and Rs 0.40 crore PAT reflects the historical brand value of Assam Company and expectations of future value from its tea estate assets.

Key Business Factors in Q1 FY27

Revenue Quality Issue

Revenue doubling while gross profit falls 78% in Assam Company Q1 FY27 results indicates low-quality incremental revenue at near-zero margins.

Tea Business Economics

Tea commodity trading or low-grade tea volumes at thin spreads explain the gross margin compression from 41% to 3%.

Non-Operating Income Support

PAT declining only 18% on 78% gross profit collapse confirms significant non-operating income from the company's asset or investment portfolio.

Dividend Details

Assam Company has not declared a dividend for Q1 FY27.

FY27 Outlook

The FY27 outlook depends on improving the quality of revenue mix — shifting from commodity tea volumes toward premium Assam tea where the company's established estates can command better realisations and margins.

The tea estate's inherent quality and Assam origin premium provide potential for margin improvement if the business focuses on branded and specialty tea segments rather than commodity trading.

Assam Stock Performance

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Assam Company shares traded at Rs 798.95 on August 13, 2026, up 0.23%. The premium valuation reflects tea estate asset value rather than current operating performance.

Key Risks

Revenue Quality Persistence

If the low-margin incremental revenue continues in Q2 FY27, the gross profit collapse would persist despite volume growth.

Tea Price Volatility

Assam tea auction prices fluctuate seasonally and with monsoon quality. Poor crop quality reduces both volumes and realisations.

Estate Operating Cost

Tea estate operations have high fixed costs from worker wages and maintenance. Revenue must grow faster than these costs for margin improvement.

Conclusion

Assam Company Q1 FY27 results show revenue doubling to Rs 3 crore alongside a 78% gross profit collapse from low-margin tea volumes, with PAT declining modestly to Rs 0.40 crore through non-operating income support.

Revenue quality improvement through premium tea is the key priority. Consult a SEBI-registered advisor.

Frequently Asked Questions on Assam Q1 FY27 Results

When were Assam Company Q1 FY27 results announced?

Ans. Assam Company Q1 FY27 results were announced on August 13, 2026, on a consolidated basis.

What was Assam Company revenue in Q1 FY27?

Ans. Rs 3 crore, up 101.24% from Rs 1 crore.

What was Assam Company PAT in Q1 FY27?

Ans. Rs 0.40 crore, down 17.85% from Rs 0.48 crore.

Why did gross profit fall 78% despite revenue doubling?

Ans. The additional revenue came from low-margin commodity tea sales or trading at near-zero spreads, compressing gross margin from 41% to just 3%.

Did Assam Company declare a dividend?

Ans. No dividend for Q1 FY27.

What is the outlook?

Ans. Revenue quality improvement through premium Assam tea is the priority for margin recovery.

Is Assam Company a good investment?

Ans. Premium tea estate asset value but weak Q1 FY27 operating economics. Assess revenue quality trajectory. Consult a SEBI-registered advisor.