The Scottish Assam (India) Limited Unlisted Shares
vs. prev. close ₹769
52W High
₹770
52W Low
₹765
Market cap
₹62 Cr
IPO stage
No DRHP filed
CIN
L01132WB1977PLC031175
Price History
52W High
₹770
52W Low
₹765
About The Scottish Assam (India) Limited Unlisted Shares
The Scottish Assam (India) Limited, a Kolkata-based tea cultivation and manufacturing company, saw FY26 revenue decline 8.96% to Rs 40.97 crore and PAT fall 78.64% to Rs 2.09 crore (EPS Rs 26.16, ROE 2.32%), though the Board still recommended a Rs 8 per share dividend for the year.
The Short Version :
The Scottish Assam (India) Limited, based in Kolkata, is engaged in the cultivation, manufacture, and sale of tea, operating as a single reporting segment. FY26 revenue from operations declined 8.96% to Rs 40.97 crore from Rs 45.01 crore, and PAT fell sharply to Rs 2.09 crore from Rs 9.80 crore, a decline of 78.64%. EPS came in at Rs 26.16 versus Rs 122.47 a year earlier, with ROE falling to 2.32% from 10.97% and Book Value per Share of Rs 1,127.01. The Board has recommended a dividend of Rs 8 per share for FY26.
Why It Trades Where It Does :
This is a classic commodity agri-business swing: both revenue and profit fell in FY26, with the profit decline (78.64%) far outpacing the revenue decline (8.96%), pointing to margin compression rather than a demand problem, consistent with tea being a price-taking commodity business exposed to auction realizations and input costs. Finance costs remain a heavy and largely fixed burden on the P&L regardless of the profit swing. Despite the weak year, the company still recommended a Rs 8 per share dividend (roughly 30% of EPS), signalling management's confidence in sustaining payouts through a cyclical downturn. Book Value per Share held broadly flat (Rs 1,116.08 to Rs 1,127.01), so the capital base wasn't eroded by the weaker year.
Top Risks :
PAT fell 78.64% in FY26, an outsized decline relative to the 8.96% revenue drop, indicating real margin pressure worth understanding before assuming FY26 was a one-off.
As a single-segment agri-commodity business, results are exposed to tea auction prices, weather/crop yield, and input cost cycles outside management's control.
ROE fell to just 2.32% for the year, a level that doesn't currently compensate for the illiquidity risk typical of thinly-traded shares.
Top Opportunities :
A maintained Rs 8/share dividend despite the weak year suggests management sees the profit decline as cyclical rather than structural.
Book Value per Share held steady even through a weak profit year, indicating the balance sheet wasn't drawn down to fund the dividend.
As a listed entity under SEBI's Listing Regulations, the company carries a higher baseline of disclosure and audit scrutiny than a typical unlisted name on the desk.
Disclaimer :
Priveq.in is an informational platform for unlisted and pre-IPO shares, operated by Priveq Investech Private Limited (the named counterparty on transactions). Unlisted shares carry risks including illiquidity, valuation uncertainty, and limited regulatory disclosure. This page is informational only and does not constitute investment advice.
Company Details
Industry
Agriculture & Agri-tech
Founded
1977
Headquarters
Kolkata, West Bengal, India
Min Lot Size
100
Face Value
₹10.00
Total Shares
800000
Regulatory Information
Corporate Identity Number (CIN)
L01132WB1977PLC031175
PAN Number
AAACT9788P
ISIN
INE010G01018
Key Valuation Ratios
Valuation
Market Cap
₹61.60 Cr
P/E Ratio
29.47×
P/S Ratio
1.50×
P/B Ratio
0.68×
EV / EBITDA
19.61×
Returns & Per Share
ROE
2.32%
EPS
₹26.13
Book Value / Share
₹1,127.00
Solvency
Debt / Equity
0.06×
Interest Coverage
10.50×
Company Fundamentals
As of FY2026 Annual · updated 12 Sept 2026Gross Profit
₹39.61 Cr
EBITDA
₹3.39 Cr
Revenue Growth
-8.98%
Profit Margin
5.10%
Performance Trends
4 annual periods · derived from filed statements
Revenue
₹ Cr
Net Profit
₹ Cr · losses in red
Earnings Per Share
₹ per share
Return on Equity
ROE %
Return on Capital Employed
ROCE %
Debt-to-Equity
0.06×
EBITDA Margin
8.27%
Interest Coverage
10.50×
Financial Statements
| Line item | FY2023 | FY2024 | FY2025 | FY2026 |
|---|---|---|---|---|
| Total Income | ||||
| Revenue from operationsDisclosed | 35.42₹ Crore | 32.97₹ Crore | 45.01₹ Crore | 40.97₹ Crore |
| Other incomeDisclosed | 7.51₹ Crore | 16.89₹ Crore | 7.26₹ Crore | 2.94₹ Crore |
| Total IncomeDerived | 42.93₹ Crore | 49.86₹ Crore | 52.27₹ Crore | 43.91₹ Crore |
| Expenses | ||||
| Cost of goods soldDisclosed | 1.24₹ Crore | 1.32₹ Crore | 1.47₹ Crore | 1.36₹ Crore |
| Changes in inventoriesDisclosed | -74₹ Lakh | -1.1₹ Crore | 35₹ Lakh | 49₹ Lakh |
| Employee benefits expenseDisclosed | 18.48₹ Crore | 21.58₹ Crore | 22.73₹ Crore | 23.97₹ Crore |
| Finance costsDisclosed | 29₹ Lakh | 38₹ Lakh | 25₹ Lakh | 24₹ Lakh |
| Depreciation and amortization expenseDisclosed | 38₹ Lakh | 68₹ Lakh | 69₹ Lakh | 87₹ Lakh |
| Other expensesDisclosed | 10.66₹ Crore | 13.18₹ Crore | 14.45₹ Crore | 14.7₹ Crore |
| Total ExpensesDerived | 30.31₹ Crore | 36.04₹ Crore | 39.94₹ Crore | 41.63₹ Crore |
| Profit | ||||
| Profit before taxDerived | 12.62₹ Crore | 13.82₹ Crore | 12.33₹ Crore | 2.28₹ Crore |
| Current tax expenseDisclosed | — | 2₹ Lakh | 1.3₹ Crore | 1.67₹ Crore |
| Deferred tax expenseDisclosed | — | 1.64₹ Crore | 1.23₹ Crore | -1.49₹ Crore |
| Tax expenseDisclosed | 1.12₹ Crore | 1.66₹ Crore | 2.53₹ Crore | 19₹ Lakh |
| Profit After TaxDerived | 11.5₹ Crore | 12.16₹ Crore | 9.8₹ Crore | 2.09₹ Crore |
| Other comprehensive incomeDisclosed | — | 21₹ Lakh | 3₹ Lakh | 38₹ Lakh |
| Total Comprehensive IncomeDerived | 11.5₹ Crore | 12.37₹ Crore | 9.83₹ Crore | 2.47₹ Crore |
Documents Library
Access all financial reports and filings
Q3FY2026 Results of Scottish Assam others The consolidated financial results for the quarter ending Dec 31, 2025 (Q3)
Q3FY2026 Results of Scottish Assam others The consolidated financial results for the quarter ending Dec 31, 2025 (Q3)
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Current Price
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About The Scottish Assam (India) Limited Unlisted Shares unlisted shares
Indicative · updated dailyThe Scottish Assam (India) Limited unlisted share price today
The Scottish Assam (India) Limited unlisted share price today is ₹770 as of 21 October 2026.
The Scottish Assam (India) Limited Unlisted Shares — frequently asked questions
- What is the grey market price for The Scottish Assam (India) Limited?
No IPO is currently announced for The Scottish Assam (India) Limited, so no grey market exists; the price above reflects Priveq's own desk valuation.
- Has The Scottish Assam (India) Limited filed for an IPO, and when might it list?
The Scottish Assam (India) Limited has not filed a draft red herring prospectus, so no IPO is currently announced and no listing date has been set.
- How does The Scottish Assam (India) Limited compare to its listed peers?
There is no closely comparable listed company for The Scottish Assam (India) Limited in India today.
- Is The Scottish Assam (India) Limited on the SME or Mainboard IPO track?
The Scottish Assam (India) Limited has not filed a draft red herring prospectus, so no IPO track is set yet.
- What is The Scottish Assam (India) Limited's CIN and registered office?
The Scottish Assam (India) Limited's Corporate Identity Number is L01132WB1977PLC031175, registered at Kolkata, West Bengal, India .
- What is The Scottish Assam (India) Limited's market capitalisation?
The Scottish Assam (India) Limited's market capitalisation is approximately ₹62 crore, based on its current unlisted share price.
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Priveq Investech Private Limited is the named counterparty on every transaction. To buy The Scottish Assam (India) Limited unlisted shares: complete KYC once (PAN, Aadhaar, bank details, and demat account information — SEBI-compliant, typically approved within 24 hours), then submit your order through your Priveq dashboard specifying quantity. Our team confirms price and payment details with you directly. Once payment is confirmed, The Scottish Assam (India) Limited shares are transferred off-market straight to your demat account, with no pooling and no middlemen.
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Submit an Express Sell Interest for The Scottish Assam (India) Limited through your Priveq dashboard, specifying quantity, the same way a buy order is placed. Priveq quotes you a bid price, which may differ from the live Buy price shown to buyers, since unlisted-share pricing works on a bid-ask basis rather than a single quote. Once you accept, you'll need to provide your Client Master List (CML), a cancelled cheque or bank details, and PAN. If you hold shares with CDSL, transfer can also be completed digitally via CDSL Easiest. You transfer The Scottish Assam (India) Limited shares to Priveq first, and payment follows once the transfer is confirmed received, typically the same day, T+1, or occasionally T+2, communicated to you directly. For sizeable transactions worth crores of rupees, an escrow arrangement can be used instead, at the sole consent of both parties.
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Minimum investment varies by company and is shown as the Min Investment figure on this page. The Scottish Assam (India) Limited's minimum is ₹77,000.
- Is there a maximum investment limit?
There's no fixed maximum investment limit for The Scottish Assam (India) Limited unlisted shares. For sizeable transactions worth crores of rupees, an escrow arrangement can be used at the sole consent of both parties, the same mechanism available on the sell side.
- Is buying The Scottish Assam (India) Limited unlisted shares legal in India?
Yes. Buying and selling unlisted shares in India is legal and is subject to relevant SEBI regulations, including the mandatory lock-in period after listing, stamp duty, and depository participant charges on each transaction. Priveq's own KYC process is built to be SEBI-compliant.
- What is the lock-in period for The Scottish Assam (India) Limited unlisted shares?
The Scottish Assam (India) Limited has not filed a DRHP yet, so no listing date or lock-in period applies at this stage. Once an IPO is filed, this answer updates to reflect the applicable SME or Mainboard lock-in.
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If you sell unlisted shares, including The Scottish Assam (India) Limited, within 24 months of purchase, the gain is taxed as short-term capital gain at your applicable income tax slab rate. Beyond 24 months, it is taxed as long-term capital gain at 12.5 percent, without indexation benefit, under the rules effective from 23 July 2024. If The Scottish Assam (India) Limited lists and you sell after listing, the applicable tax treatment shifts to listed-security rates, with the holding period still measured from your original unlisted purchase date. This is general information, not tax advice; investors should confirm their specific position with a tax advisor.
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Yes, on a non-repatriable basis. NRIs can invest using funds from an NRO account; sale proceeds stay within India unless repatriated separately under RBI's own limits. Priveq does not currently support repatriable investment (NRE/FCNR-funded), which would require the investee company to file additional RBI paperwork as foreign direct investment.
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Priveq's desk price reflects several inputs together, not a single formula: the seller's ask price at the time, current demand and supply on the platform for The Scottish Assam (India) Limited specifically, broader sentiment in the unlisted and pre-IPO market, how The Scottish Assam (India) Limited's sector and listed peers are trading, the company's own recent financial performance and IPO-stage developments, and recent transaction history where deals have actually closed.
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