| Scrip Code | 509715 |
|---|---|
| NSE Symbol | JAYSREETEA |
| MSEI Symbol | NOTLISTED |
| ISIN | INE364A01020 |
| Name of company | JAY SHREE TEA & INDUSTRIES LTD |
| Type of company | Main Board |
| Class of security | Equity |
| Date of start of financial year | 01-04-2025 |
| Date of end of financial year | 31-03-2026 |
| Date of board meeting when results were approved | 10-02-2026 |
| Date on which prior intimation of the meeting for considering financial results was informed to the exchange | 02-02-2026 |
| Description of presentation currency | INR |
| Level of rounding used in financial results | Lakhs |
| Reporting Type | Quarterly |
| Reporting Quarter | Third 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 | Unaudited |
| Segment Reporting | Multi segment |
| Description of single segment | |
| Start date and time of board meeting | 10-02-2026 15:30:00 |
| End date and time of board meeting | 10-02-2026 17:15:00 |
| 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 |
| 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 | 01-10-2025 | 01-04-2025 |
| B | Date of end of reporting period | 31-12-2025 | 31-12-2025 |
| C | Whether results are audited or unaudited | Unaudited | Unaudited |
| D | Nature of report standalone or consolidated | Consolidated | Consolidated |
| 1 | Income | ||
| Revenue from operations | 29,517.00 | 75,244.00 | |
| Other income | 39.00 | 669.00 | |
| Total income | 29,556.00 | 75,913.00 | |
| 2 | Expenses | ||
| (a) | Cost of materials consumed | 11,790.00 | 16,172.00 |
| (b) | Purchases of stock-in-trade | 1,936.00 | 6,940.00 |
| (c) | Changes in inventories of finished goods, work-in-progress and stock-in-trade | 2,077.00 | 9,828.00 |
| (d) | Employee benefit expense | 6,550.00 | 21,346.00 |
| (e) | Finance costs | 799.00 | 2,566.00 |
| (f) | Depreciation, depletion and amortisation expense | 544.00 | 1,685.00 |
| (f) | Other Expenses | ||
| 1 | POWER & FUEL | 1,127.00 | 4,069.00 |
| 2 | CONSUMPTION OF STORES AND SPARE-PARTS | 1,113.00 | 3,628.00 |
| 3 | OTHER EXPENSES | 3,770.00 | 8,769.00 |
| Total other expenses | 6,010.00 | 16,466.00 | |
| Total expenses | 29,706.00 | 75,003.00 | |
| 3 | Total profit before exceptional items and tax | (150.00) | 910.00 |
| 4 | Exceptional items | 0.00 | 0.00 |
| 5 | Total profit before tax | (150.00) | 910.00 |
| 6 | Tax expense | ||
| 7 | Current tax | 0.00 | 0.00 |
| 8 | Deferred tax | 0.00 | 0.00 |
| 9 | Total tax expenses | 0.00 | 0.00 |
| 10 | Net movement in regulatory deferral account balances related to profit or loss and the related deferred tax movement | 0.00 | 0.00 |
| 11 | Net Profit Loss for the period from continuing operations | (150.00) | 910.00 |
| 12 | Profit (loss) from discontinued operations before tax | 0.00 | 0.00 |
| 13 | Tax expense of discontinued operations | 0.00 | 0.00 |
| 14 | Net profit (loss) from discontinued operation after tax | 0.00 | 0.00 |
| 15 | Share of profit (loss) of associates and joint ventures accounted for using equity method | 0.00 | 0.00 |
| 16 | Total profit (loss) for period | (150.00) | 910.00 |
| 17 | Other comprehensive income net of taxes | 3.00 | 77.00 |
| 18 | Total Comprehensive Income for the period | (147.00) | 987.00 |
| 19 | Total profit or loss, attributable to | ||
| Profit or loss, attributable to owners of parent | |||
| Total profit or loss, attributable to non-controlling interests | |||
| 20 | Total Comprehensive income for the period attributable to | ||
| Comprehensive income for the period attributable to owners of parent | |||
| Total comprehensive income for the period attributable to owners of parent non-controlling interests | |||
| 21 | Details of equity share capital | ||
| Paid-up equity share capital | 1,444.00 | 1,444.00 | |
| Face value of equity share capital | 5 | 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 | -0.52 | 3.15 | |
| Diluted earnings (loss) per share from continuing operations | -0.52 | 3.15 | |
| ii | Earnings per equity share for discontinued operations | ||
| Basic earnings (loss) per share from discontinued operations | 0 | 0 | |
| Diluted earnings (loss) per share from discontinued operations | 0 | 0 | |
| ii | Earnings per equity share | ||
| Basic earnings (loss) per share from continuing and discontinued operations | -0.52 | 3.15 | |
| Diluted earnings (loss) per share from continuing and discontinued operations | -0.52 | 3.15 | |
| 24 | Debt equity ratio | ||
| 25 | Debt service coverage ratio | ||
| 26 | Interest service coverage ratio | ||
| 27 | Disclosure of notes on financial results | Textual Information(1) | |
| Textual Information(1) | Notes to the Consolidated Financial Results : 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 February 10, 2026.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. 2 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. 3 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. 4 Other Income for the quarter ended December 31, 2024 and year ended March 31, 2025 includes profit of `2,138 Lakhs and `4,768 Lakhs respectively on sale of a part of Holding Company's land at its tea estate. 5 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. The figures of the Chemical Unit disclosed as Discontinued Operations are as under : ` in Lakhs Particulars Quarter Ended Nine Months Ended Year Ended 31st December 2025 30th September 2025 31st December 2024 31st December 2025 31st December 2024 31st March 2025 Total Income - - 1 - 268 303 Total Expenses - - 24 - 949 963 Profit on sale/disposal of Fixed Assets (Net) - - 5,572 - 5,572 5,497 Profit/(Loss) before Tax from Discontinued Operations - - 5,549 - 4,891 4,837 Tax Expenses / (Credit) of Discontinued Operations - - - - - - Profit/(Loss) after Tax from Discontinued Operations - - 5,549 - 4,891 4,837 6 With effect from November 21, 2025, the Government of India has consolidated multiple existing labour legislations into a unified framework comprising four Labour Codes collectively referred to as the 'New Labour Codes'. However, the corresponding Rules under these New Labour Codes are yet to be notified. The Ministry of Labour and Employment has issued draft Central Rules and FAQs to facilitate evaluation of the impact arising from the implementation of the said Codes. The Holding Company has assessed the impact of the Labour Codes and noted that there is no material impact on its financial statements as the existing compensation and employee benefit structures are broadly aligned with the requirements of the Labour Codes. The Holding Company continues to monitor the finalisation of Central/State Rules and clarifications from the Government of India on several aspects of the New Labour Codes and would provide appropriate accounting effects based on such developments and consequent Management decisions in this regard. |
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| Debt equity ratio | |
|---|---|
| Debt service coverage ratio | |
| Interest service coverage ratio |
| 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 | 01-10-2025 | 01-04-2025 | |||||
| Date of end of reporting period | 31-12-2025 | 31-12-2025 | |||||
| Whether results are audited or unaudited | Unaudited | Unaudited | |||||
| Nature of report standalone or consolidated | Consolidated | Consolidated | |||||
| 1 | Segment Revenue (Income) | ||||||
| (net sale/income from each segment should be disclosed) | |||||||
| 1 | TEA | 16,244.00 | 41,862.00 | ||||
| 2 | P&K FERTILISERS (MANUFACTURER) | 8,143.00 | 12,665.00 | ||||
| 3 | SUGAR | 5,130.00 | 20,717.00 | ||||
| Total Segment Revenue | 29,517.00 | 75,244.00 | |||||
| Less: Inter segment revenue | 0.00 | 0.00 | |||||
| Revenue from operations | 29,517.00 | 75,244.00 | |||||
| 2 | Segment Result | ||||||
| Profit (+) / Loss (-) before tax and interest from each segment | |||||||
| 1 | TEA | 696.00 | 4,522.00 | ||||
| 2 | P&K FERTILISERS (MANUFACTURER) | 562.00 | 868.00 | ||||
| 3 | SUGAR | (271.00) | (1,320.00) | ||||
| Total Profit before tax | 987.00 | 4,070.00 | |||||
| i. Finance cost | 796.00 | 2,553.00 | |||||
| ii. Other Unallocable Expenditure net off Unallocable income | 341.00 | 607.00 | |||||
| Profit before tax | (150.00) | 910.00 | |||||
| 3 | (Segment Asset - Segment Liabilities) | ||||||
| Segment Asset | |||||||
| 1 | TEA | 39,604.00 | 39,604.00 | ||||
| 2 | P&K FERTILISERS (MANUFACTURER) | 9,678.00 | 9,678.00 | ||||
| 3 | SUGAR | 34,903.00 | 34,903.00 | ||||
| Total Segment Asset | 84,185.00 | 84,185.00 | |||||
| Un-allocable Assets | 12,340.00 | 12,340.00 | |||||
| Net Segment Asset | 96,525.00 | 96,525.00 | |||||
| 4 | Segment Liabilities | ||||||
| Segment Liabilities | |||||||
| 1 | TEA | 8,803.00 | 8,803.00 | ||||
| 2 | P&K FERTILISERS (MANUFACTURER) | 4,794.00 | 4,794.00 | ||||
| 3 | SUGAR | 5,142.00 | 5,142.00 | ||||
| Total Segment Liabilities | 18,739.00 | 18,739.00 | |||||
| Un-allocable Liabilities | 35,033.00 | 35,033.00 | |||||
| Net Segment Liabilities | 53,772.00 | 53,772.00 | |||||
| Disclosure of notes on segments | |||||||
| 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 | 01-10-2025 | 01-04-2025 |
| B | Date of end of reporting period | 31-12-2025 | 31-12-2025 |
| C | Whether results are audited or unaudited | Unaudited | Unaudited |
| D | Nature of report standalone or consolidated | 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 OBLIGATIONS | (25.00) | (75.00) |
| 2 | EQUITY INSTRUMENTS THROUGH COMPREHENSIVE INCOME | (13.00) | 130.00 |
| Total Amount of items that will not be reclassified to profit and loss | (38.00) | 55.00 | |
| 2 | Income tax relating to items that will not be reclassified to profit or loss | 0.00 | 0.00 |
| 3 | Amount of items that will be reclassified to profit and loss | ||
| 1 | EXCHANGE DIFFERENCES ON TRANSLATION OF FOREIGN OPERATIONS | 41.00 | 22.00 |
| Total Amount of items that will be reclassified to profit and loss | 41.00 | 22.00 | |
| 4 | Income tax relating to items that will be reclassified to profit or loss | 0.00 | 0.00 |
| 5 | Total Other comprehensive income | 3.00 | 77.00 |