Integrated Filing — IndAS



General information about company

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 01-04-2026
Date of end of financial year 31-03-2027
Date of board meeting when results were approved 13-08-2026
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 06-08-2026
Description of presentation currency INR
Level of rounding used in financial results Lakhs
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 13-08-2026   14:30:00
End date and time of board meeting 13-08-2026   15:20:00
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

Amount in (Lakhs)

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 01-04-2026 01-04-2026
B Date of end of reporting period 30-06-2026 30-06-2026
C Whether results are audited or unaudited Unaudited Unaudited
D Nature of report standalone or consolidated Consolidated Consolidated
1 Income
Revenue from operations 20,617.00 20,617.00
Other income 452.00 452.00
Total income 21,069.00 21,069.00
2 Expenses
(a) Cost of materials consumed 3,113.00 3,113.00
(b) Purchases of stock-in-trade 2,537.00 2,537.00
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade 1,621.00 1,621.00
(d) Employee benefit expense 7,475.00 7,475.00
(e) Finance costs 1,031.00 1,031.00
(f) Depreciation, depletion and amortisation expense 568.00 568.00
(f) Other Expenses
1 Power & Fuel 1,262.00 1,262.00
2 Consumption of stores and spare-parts 1,614.00 1,614.00
3 Other Expenses 2,442.00 2,442.00
Total other expenses 5,318.00 5,318.00
Total expenses 21,663.00 21,663.00
3 Total profit before exceptional items and tax (594.00) (594.00)
4 Exceptional items 0.00 0.00
5 Total profit before tax (594.00) (594.00)
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 (594.00) (594.00)
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 (594.00) (594.00)
17 Other comprehensive income net of taxes (64.00) (64.00)
18 Total Comprehensive Income for the period (658.00) (658.00)
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 -2.06 -2.06
Diluted earnings (loss) per share from continuing operations -2.06 -2.06
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 -2.06 -2.06
Diluted earnings (loss) per share from continuing and discontinued operations -2.06 -2.06
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) Notes to the Consolidated Financial Results : 1 The above unaudited Consolidated financial results of Jay Shree Tea and Industries Limited (the “Holding Company”) which includes the financial information of its Subsidiaries (collectively the “Group) for the quarter ended June 30, 2026 have been reviewed and recommended by the Audit Committee and subsequently approved by the Board of Directors of the Holding Company at its meeting held on August 13, 2026. 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 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, 2026 and the unaudited published year-to-date figures up to December 31, 2025 being the date of the end of the third quarter of the financial year which were subjected to limited review.



Remarks

Debt equity ratio
Debt service coverage ratio
Interest service coverage ratio


Format for Reporting Segment wise Revenue, Results and Capital Employed along with the company results

Amount in (Lakhs)

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 01-04-2026 01-04-2026
Date of end of reporting period 30-06-2026 30-06-2026
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 10,205.00 10,205.00
2 P&K Fertilisers (Manufacturer) 3,401.00 3,401.00
3 Sugar 7,011.00 7,011.00
Total Segment Revenue 20,617.00 20,617.00
Less: Inter segment revenue 0.00 0.00
Revenue from operations 20,617.00 20,617.00
2 Segment Result
Profit (+) / Loss (-) before tax and interest from each segment
1 Tea 1,074.00 1,074.00
2 P&K Fertilisers (Manufacturer) (41.00) (41.00)
3 Sugar (310.00) (310.00)
Total Profit before tax 723.00 723.00
i. Finance cost 1,027.00 1,027.00
ii. Other Unallocable Expenditure net off Unallocable income 290.00 290.00
Profit before tax (594.00) (594.00)
3 (Segment Asset - Segment Liabilities)
Segment Asset
1 Tea 40,727.00 40,727.00
2 P&K Fertilisers (Manufacturer) 7,984.00 7,984.00
3 Sugar 38,631.00 38,631.00
Total Segment Asset 87,342.00 87,342.00
Un-allocable Assets 12,857.00 12,857.00
Net Segment Asset 1,00,199.00 1,00,199.00
4 Segment Liabilities
Segment Liabilities
1 Tea 10,656.00 10,656.00
2 P&K Fertilisers (Manufacturer) 5,061.00 5,061.00
3 Sugar 1,625.00 1,625.00
Total Segment Liabilities 17,342.00 17,342.00
Un-allocable Liabilities 43,902.00 43,902.00
Net Segment Liabilities 61,244.00 61,244.00
Disclosure of notes on segments



Other Comprehensive Income

Amount in (Lakhs)

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 01-04-2026 01-04-2026
B Date of end of reporting period 30-06-2026 30-06-2026
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 RE-MEASUREMENT OF POST EMPLOYMENT DEFINED BENEFIT OBLIGATIONS (33.00) (33.00)
Total Amount of items that will not be reclassified to profit and loss (33.00)
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 (31.00) (31.00)
Total Amount of items that will be reclassified to profit and loss (31.00)
4 Income tax relating to items that will be reclassified to profit or loss 0.00 0.00
5 Total Other comprehensive income (64.00) (64.00)