Integrated Filing — IndAS



General information about company
Scrip Code 509715
NSE Symbol JAYSREETEA
MSEI Symbol NOTLISTED
ISIN INE364A01020
Name of company Jayshree Tea & Industries Limited
Type of company Main Board
Class of security Equity
Date of start of financial year 01-Apr-2025
Date of end of financial year 31-Mar-2026
Date of board meeting when results were approved 12-Aug-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 04-Aug-2025
Description of presentation currency INR (in Actuals)
Reporting Type Quarterly
Reporting Quarter First quarter
Nature of report standalone or consolidated Consolidated
Whether results are audited or unaudited for the quarter ended Unaudited
Whether results are audited or unaudited for the Year to date for current period ended/year ended
Segment Reporting Multi segment
Description of single segment
Start date and time of board meeting 12-Aug-2025   14:30:00
End date and time of board meeting 12-Aug-2025   15:05:00
Whether cash flow statement is applicable on company
Type of cash flow statement
Declaration of unmodified opinion or statement on impact of audit qualification Not applicable



Financial Results Ind-AS
Particulars 3 months/ 6 months ended (dd-mm-yyyy) Year to date figures for current period ended (dd-mm-yyyy)
A Date of start of reporting period 01-Apr-2025
B Date of end of reporting period 30-Jun-2025
C Whether results are audited or unaudited Unaudited
D Nature of report standalone or consolidated Consolidated
Part I Blue color marked fields are non-mandatory. For Consolidated Results, if the company has no figures for 3 months / 6 months ended, in such case zero shall be inserted in the said column.
1 Income
Revenue from operations 1898200000
Other income 59100000
Total income 1957300000
2 Expenses
(a) Cost of materials consumed 202700000
(b) Purchases of stock-in-trade 246000000
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade 309300000
(d) Employee benefit expense 656000000
(e) Finance costs 88500000
(f) Depreciation, depletion and amortisation expense 56100000
(f) Other Expenses
1 POWER & FUEL 130400000 130400000
2 CONSUMPTION OF STORES AND SPARE-PARTS 134800000 134800000
3 OTHER EXPENSES 223300000 223300000
Total other expenses 488500000
Total expenses 2047100000
3 Total profit before exceptional items and tax -89800000
4 Exceptional items 0
5 Total profit before tax -89800000
6 Tax expense
7 Current tax 0
8 Deferred tax 0
9 Total tax expenses 0
10 Net movement in regulatory deferral account balances related to profit or loss and the related deferred tax movement 0
11 Net Profit Loss for the period from continuing operations -89800000
12 Profit (loss) from discontinued operations before tax 0
13 Tax expense of discontinued operations 0
14 Net profit (loss) from discontinued operation after tax 0
15 Share of profit (loss) of associates and joint ventures accounted for using equity method 0
16 Total profit (loss) for period -89800000
17 Other comprehensive income net of taxes 10600000
18 Total Comprehensive Income for the period -79200000
19 Total profit or loss, attributable to
Profit or loss, attributable to owners of parent 0
Total profit or loss, attributable to non-controlling interests 0
20 Total Comprehensive income for the period attributable to
Comprehensive income for the period attributable to owners of parent 0
Total comprehensive income for the period attributable to owners of parent non-controlling interests 0
21 Details of equity share capital
Paid-up equity share capital 144400000
Face value of equity share capital 5
27 Details of debt securities
22 Reserves excluding revaluation reserve
23 Earnings per share
i Earnings per equity share for continuing operations
Basic earnings (loss) per share from continuing operations -3.11
Diluted earnings (loss) per share from continuing operations -3.11
ii Earnings per equity share for discontinued operations
Basic earnings (loss) per share from discontinued operations 0
Diluted earnings (loss) per share from discontinued operations 0
ii Earnings per equity share
Basic earnings (loss) per share from continuing and discontinued operations -3.11
Diluted earnings (loss) per share from continuing and discontinued operations -3.11
24 Debt equity ratio
25 Debt service coverage ratio
26 Interest service coverage ratio
27 Disclosure of notes on financial results Textual Information(1)



Disclosure of notes on financial results
Textual Information(1) 1.The above unaudited consolidated financial results have been reviewed by the Audit Committee and approved by the Board of Directors at their respective meetings held on August 12, 2025.The Limited Review of these results as required under Regulation 33 of the SEBI Listing Obligations and Disclosure Requirements Regulations 2015, has been reviewed by the Statutory Auditors of the Holding Company. n2.Tea and Sugar Industry being seasonal in nature, the above quarterly results of the Group are not indicative of the likely results for the year. n3.As per Note 2 above, it is difficult to estimate taxable profit for the year and hence, Current and Deferred Tax of the Holding Company shall be provided at the year end. n4.The consolidated figures of the last quarter are the balancing figures between audited figures in respect of the full financial year up to March 31, 2025 and the unaudited published year-to-date figures up to December 31, 2024 being the date of the end of the third quarter of the financial year which were subjected to limited review. n5.Other Income for the quarter and year ended March 31, 2025 includes profit of Rs.2,630 Lakhs and Rs.4,768 Lakhs respectively on sale of a part of Holding Companys land at one of its tea estates. n6.During the quarter ended September 30, 2024, the Group had closed the manufacturing operations at its fertilisers manufacturing unit at the Jay Shree Chemicals & Fertilisers, Pataudi, Gurugram, Haryana, as approved by Board of Directors of the Holding Company in their meeting held on July 23, 2024 in view of agreement for sale of land. The operations of the said chemical unit has been disclosed as discontinued operations and corresponding quarter ended June 30, 2024 figures have been restated/reclassified accordingly. nThe figures of the Chemical Unit disclosed as Discontinued Operations are as under :ttt` in Lakhs nParticularstQuarter EndedtYear Ended nt 30th nJune n2025 t 31st nMarch n2025 t 30th nJune n2024 t 31st nMarch n2025 nTotal Incomet t 35 t 256 t 303 nTotal Expensest t 14 t 309 t 963 nProfit on sale/disposal of Fixed Assets (Net)t t -75t t 5,497 nProfit/(Loss) before Tax from Discontinued Operationst t -54t -53t 4,837 nTax Expenses / (Credit) of Discontinued Operationst t Profit/(Loss) after Tax from Discontinued Operationst t -54t -53t 4,837 n7.The Code on Social Security, 2020 Code relating to employee benefits during employment and post-employment benefits received Presidential assent in September 2020. The Code has been published in the Gazette of India. However, the date on which the Code will come into effect has not been notified and the final rules/interpretation have not yet been issued. The Group will assess the impact of the Code when it comes into effect and will record any related impact in the period the Code becomes effective.



Remarks
Debt equity ratio
Debt service coverage ratio
Interest service coverage ratio


Format for Reporting Segmenet wise Revenue, Results and Capital Employed along with the company results
Particulars 3 months/ 6 month ended (dd-mm-yyyy) Year to date figures for current period ended (dd-mm-yyyy)
Date of start of reporting period 01-Apr-2025
Date of end of reporting period 30-Jun-2025
Whether accounts are audited or unaudited Unaudited
Nature of report standalone or consolidated Consolidated
1 Segment Revenue (Income)
(net sale/income from each segment should be disclosed)
1 TEA 853800000 853800000
2 P&K FERTILIZERS (MANUFACTURER) 126200000 126200000
3 SUGAR 918200000 918200000
Total Segment Revenue 1898200000
Less: Inter segment revenue 0 0
Revenue from operations 1898200000
2 Segment Result
Profit (+) / Loss (-) before tax and interest from each segment
1 TEA 27100000 27100000
2 P&K FERTILIZERS (MANUFACTURER) -500000 -500000
3 SUGAR -38300000 -38300000
Total Profit before tax -11700000
i. Finance cost 88000000 88000000
ii. Other Unallocable Expenditure net off Unallocable income -9900000 -9900000
Profit before tax -89800000
3 (Segment Asset - Segment Liabilities)
Segment Asset
1 TEA 3817600000 3817600000
2 P&K FERTILIZERS (MANUFACTURER) 724200000 724200000
3 SUGAR 3742700000 3742700000
Total Segment Asset 8284500000 8284500000
Un-allocable Assets 1309000000 1309000000
Net Segment Asset 9593500000 9593500000
4 Segment Liabilities
Segment Liabilities
1 TEA 1087900000 1087900000
2 P&K FERTILIZERS (MANUFACTURER) 318100000 318100000
3 SUGAR 1195400000 1195400000
Total Segment Liabilities 2601400000 2601400000
Un-allocable Liabilities 2880300000 2880300000
Net Segment Liabilities 5481700000 5481700000
Disclosure of notes on segments



Other Comprehensive Income
Particulars 3 months/ 6 months ended (dd-mm-yyyy) Year to date figures for current period ended (dd-mm-yyyy)
A Date of start of reporting period 01-Apr-2025
B Date of end of reporting period 30-Jun-2025
C Whether results are audited or unaudited Unaudited
D Nature of report standalone or consolidated Consolidated
Other comprehensive income [Abstract]
1 Amount of items that will not be reclassified to profit and loss
1 REMEASUREMENTS OF POST-EMPLOYMENT DEFINED BENEFIT OBLIGATION -2500000 -2500000
2 EQUITY INSTRUMENTS THROUGH OTHER COMPREHENSIVE INCOME 16200000 16200000
Total Amount of items that will not be reclassified to profit and loss 13700000
2 Income tax relating to items that will not be reclassified to profit or loss 0
3 Amount of items that will be reclassified to profit and loss
1 EXCHANGE DIFFERENCES ON TRANSLATION OF FOREIGN OPERATIONS -3100000 -3100000
Total Amount of items that will be reclassified to profit and loss -3100000
4 Income tax relating to items that will be reclassified to profit or loss 0
5 Total Other comprehensive income 10600000