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-2024
Date of end of financial year	31-Mar-2025
Date of board meeting when results were approved	19-May-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange	12-May-2025
Description of presentation currency	INR (in Actuals)
Reporting Type	Quarterly
Reporting Quarter	Fourth quarter
Nature of report standalone or consolidated	Consolidated
Whether results are audited or unaudited for the quarter ended	Audited
Whether results are audited or unaudited for the Year to date for current period ended/year ended	Audited
Segment Reporting	Multi segment
Description of single segment
Start date and time of board meeting	19-May-2025   15:00:00
End date and time of board meeting	19-May-2025   19:15:00
Whether cash flow statement is applicable on company	Yes
Type of cash flow statement	Cash Flow Indirect
Declaration of unmodified opinion or statement on impact of audit qualification	Declaration of unmodified opinion

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-Jan-2025	01-Apr-2024
B	Date of end of reporting period	31-Mar-2025	31-Mar-2025
C	Whether results are audited or unaudited	Audited	Audited
D	Nature of report standalone or consolidated	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	1615200000	8581400000
	Other income	309600000	619600000
	Total income	1924800000	9201000000
2	Expenses
(a)	Cost of materials consumed	1256000000	2896800000
(b)	Purchases of stock-in-trade	87700000	659200000
(c)	Changes in inventories of finished goods, work-in-progress and stock-in-trade	-462300000	-85900000
(d)	Employee benefit expense	542500000	2740700000
(e)	Finance costs	103200000	394200000
(f)	Depreciation, depletion and amortisation expense	55600000	223700000
(f)	Other Expenses
1	Power and Fuel	51800000	510900000
2	Consumption of stores and spare parts	113000000	486600000
3	Other expenditure	258500000	994600000
	Total other expenses	423300000	1992100000
	Total expenses	2006000000	8820800000
3	Total profit before exceptional items and tax	-81200000	380200000
4	Exceptional items	399500000	399500000
5	Total profit before tax	318300000	779700000
6	Tax expense
7	Current tax	0	0
8	Deferred tax	-1700000	-1700000
9	Total tax expenses	-1700000	-1700000
10	Net movement in regulatory deferral account balances related to profit or loss and the related deferred tax movement	0	0
11	Net Profit Loss for the period from continuing operations	320000000	781400000
12	Profit (loss) from discontinued operations before tax	-5400000	483700000
13	Tax expense of discontinued operations	0	0
14	Net profit (loss) from discontinued operation after tax	-5400000	483700000
15	Share of profit (loss) of associates and joint ventures accounted for using equity method	0	0
16	Total profit (loss) for period	314600000	1265100000
17	Other comprehensive income net of taxes	-29700000	-18000000
18	Total Comprehensive Income for the period	284900000	1247100000
19	Total profit or loss, attributable to
	Profit or loss, attributable to owners of parent	0	0
	Total profit or loss, attributable to non-controlling interests	0	0
20	Total Comprehensive income for the period attributable to
	Comprehensive income for the period attributable to owners of parent	0	0
	Total comprehensive income for the period attributable to owners of parent non-controlling interests	0	0
21	Details of equity share capital
	Paid-up equity share capital	144400000	144400000
	Face value of equity share capital	5	5
27	Details of debt securities
22	Reserves excluding revaluation reserve		4046600000
23	Earnings per share
i	Earnings per equity share for continuing operations
	Basic earnings (loss) per share from continuing operations	11.08	27.06
	Diluted earnings (loss) per share from continuing operations	11.08	27.06
ii	Earnings per equity share for discontinued operations
	Basic earnings (loss) per share from discontinued operations	-0.19	16.75
	Diluted earnings (loss) per share from discontinued operations	-0.19	16.75
ii	Earnings per equity share
	Basic earnings (loss) per share from continuing and discontinued operations	10.89	43.81
	Diluted earnings (loss) per share from continuing and discontinued operations	10.89	43.81
24	Debt equity ratio
25	Debt service coverage ratio
26	Interest service coverage ratio
27	Disclosure of notes on financial results

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

Statement of Asset and Liabilities
Particulars		Year ended (dd-mm-yyyy)
Date of start of reporting period		01-Apr-2024
Date of end of reporting period		31-Mar-2025
Whether results are audited or unaudited		Audited
Nature of report standalone or consolidated		Consolidated
	Assets
1	Non-current assets
	Property, plant and equipment	4325500000
	Capital work-in-progress	172400000
	Investment property	100000
	Goodwill	139400000
	Other intangible assets	122100000
	Intangible assets under development	0
	Biological assets other than bearer plants	0
	Investments accounted for using equity method	0
	Non-current financial assets
	Non-current investments	216900000
	Trade receivables, non-current	0
	Loans, non-current	6900000
	Other non-current financial assets	41100000
	Total non-current financial assets	264900000
	Deferred tax assets (net)	586200000
	Other non-current assets	182000000
	Total non-current assets	5792600000
2	Current assets
	Inventories	2858400000
	Current financial asset
	Current investments	0
	Trade receivables, current	629400000
	Cash and cash equivalents	73200000
	Bank balance other than cash and cash equivalents	7200000
	Loans, current	16500000
	Other current financial assets	373100000
	Total current financial assets	1099400000
	Current tax assets (net)	0
	Other current assets	153400000
	Total current assets	4111200000
3	Non-current assets classified as held for sale	0
4	Regulatory deferral account debit balances and related deferred tax Assets	0
	Total assets	9903800000
	Equity and liabilities
1	Equity
	Equity attributable to owners of parent
	Equity share capital	144400000
	Other equity	4046600000
	Total equity attributable to owners of parent	4191000000
	Non controlling interest	0
	Total equity	4191000000
2	Liabilities
	Non-current liabilities
	Non-current financial liabilities
	Borrowings, non-current	679900000
	Trade payables, non-current
	(A) Total outstanding dues of micro enterprises and small enterprises	0
	(B) Total outstanding dues of creditors other than micro enterprises and small enterprises	0
	Total Trade payable	0
	Other non-current financial liabilities	121300000
	Total non-current financial liabilities	801200000
	Provisions, non-current	59300000
	Deferred tax liabilities (net)	0
	Deferred government grants, Non-current	0
	Other non-current liabilities	194700000
	Total non-current liabilities	1055200000
	Current liabilities
	Current financial liabilities
	Borrowings, current	2467700000
	Trade payables, current
	(A) Total outstanding dues of micro enterprises and small enterprises	12800000
	(B) Total outstanding dues of creditors other than micro enterprises and small enterprises	661100000
	Total Trade payable	673900000
	Other current financial liabilities	1137800000
	Total current financial liabilities	4279400000
	Other current liabilities	197300000
	Provisions, current	180900000
	Current tax liabilities (Net)	0
	Deferred government grants, Current	0
	Total current liabilities	4657600000
3	Liabilities directly associated with assets in disposal group classified as held for sale	0
4	Regulatory deferral account credit balances and related deferred tax liability	0
	Total liabilities	5712800000
	Total equity and liabilites	9903800000
	Disclosure of notes on assets and liabilities

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-Jan-2025	01-Apr-2024
Date of end of reporting period		31-Mar-2025	31-Mar-2025
Whether accounts are audited or unaudited		Audited	Audited
Nature of report standalone or consolidated		Consolidated	Consolidated
1	Segment Revenue (Income)
	(net sale/income from each segment should be disclosed)
1	Tea	732200000	4863100000
2	P&K Fertilisers (Manufacturer)	187000000	1156600000
3	Sugar	696000000	2561700000
	Total Segment Revenue	1615200000	8581400000
	Less: Inter segment revenue	0	0
	Revenue from operations	1615200000	8581400000
2	Segment Result
	Profit (+) / Loss (-) before tax and interest from each segment
1	Tea	261300000	1210500000
2	P&K Fertilisers (Manufacturer)	22400000	63800000
3	Sugar	159500000	2100000
	Total Profit before tax	443200000	1276400000
	i. Finance cost	99000000	99000000
	ii. Other Unallocable Expenditure net off Unallocable income	26000000	26000000
	Profit before tax	318200000	779700000
3	(Segment Asset - Segment Liabilities)
	Segment Asset
1	Tea	3440500000	3440500000
2	P&K Fertilisers (Manufacturer)	593300000	593300000
3	Sugar	4566400000	4566400000
	Total Segment Asset	8600200000	8600200000
	Un-allocable Assets	1303600000	1303600000
	Net Segment Asset	9903800000	9903800000
4	Segment Liabilities
	Segment Liabilities
1	Tea	999500000	999500000
2	P&K Fertilisers (Manufacturer)	266600000	266600000
3	Sugar	1164800000	1164800000
	Total Segment Liabilities	2430900000	2430900000
	Un-allocable Liabilities	3281900000	3281900000
	Net Segment Liabilities	5712800000	5712800000
	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-Jan-2025	01-Apr-2024
B	Date of end of reporting period	31-Mar-2025	31-Mar-2025
C	Whether results are audited or unaudited	Audited	Audited
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	16000000	-2000000
2	EQUITY INSTRUMENTS THROUGH COMPREHENSUVE INCOME	-66900000	-30800000
	Total Amount of items that will not be reclassified to profit and loss	-50900000	-32800000
2	Income tax relating to items that will not be reclassified to profit or loss	0	0
3	Amount of items that will be reclassified to profit and loss
1	EXCHANGE DIFFERENCES ON TRANSLATION OF FOREIGN OPERATIONS	21200000	14800000
	Total Amount of items that will be reclassified to profit and loss	21200000	14800000
4	Income tax relating to items that will be reclassified to profit or loss	0	0
5	Total Other comprehensive income	-29700000	-18000000

Cash flow statement, indirect
Particulars				Year ended (dd-mm-yyyy)
A	Date of start of reporting period			2024-04-01
B	Date of end of reporting period			2025-03-31
C	Whether results are audited or unaudited			Audited
D	Nature of report standalone or consolidated			Consolidated
Part I	Blue color marked fields are non-mandatory.
	Statement of cash flows
	Cash flows from used in operating activities
	Profit before tax			779700000
	Adjustments for reconcile profit (loss)
	Adjustments for finance costs			394200000
	Adjustments for decrease (increase) in inventories			-68500000
	Adjustments for decrease (increase) in trade receivables, current			-135800000
	Adjustments for decrease (increase) in trade receivables, non-current			0
	Adjustments for decrease (increase) in other current assets			133300000
	Adjustments for decrease (increase) in other non-current assets			-76800000
	Adjustments for other financial assets, non-current			0
	Adjustments for other financial assets, current			-68800000
	Adjustments for other bank balances			0
	Adjustments for increase (decrease) in trade payables, current			-735000000
	Adjustments for increase (decrease) in trade payables, non-current			0
	Adjustments for increase (decrease) in other current liabilities			-66500000
	Adjustments for increase (decrease) in other non-current liabilities			80700000
	Adjustments for depreciation and amortisation expense			223700000
	Adjustments for impairment loss reversal of impairment loss recognised in profit or loss			0
	Adjustments for provisions, current			79300000
	Adjustments for provisions, non-current			-85100000
	Adjustments for other financial liabilities, current			0
	Adjustments for other financial liabilities, non-current			6600000
	Adjustments for unrealised foreign exchange losses gains			2800000
	Adjustments for dividend income			-1000000
	Adjustments for interest income			-8700000
	Adjustments for share-based payments			0
	Adjustments for fair value losses (gains)			-3500000
	Adjustments for undistributed profits of associates			0
	Other adjustments for which cash effects are investing or financing cash flow			-920000000
	Other adjustments to reconcile profit (loss)			-25900000
	Other adjustments for non-cash items			7800000
	Share of profit and loss from partnership firm or association of persons or limited liability partnerships			0
	Total adjustments for reconcile profit (loss)			-1247800000
	Net cash flows from (used in) operations			-468100000
	Dividends received			0
	Interest paid			0
	Interest received			0
	Income taxes paid (refund)			-8600000
	Other inflows (outflows) of cash			-4600000
	Net cash flows from (used in) operating activities			-464100000
	Cash flows from used in investing activities
	Cash flows from losing control of subsidiaries or other businesses			0
	Cash flows used in obtaining control of subsidiaries or other businesses			0
	Other cash receipts from sales of equity or debt instruments of other entities			409000000
	Other cash payments to acquire equity or debt instruments of other entities			0
	Other cash receipts from sales of interests in joint ventures			0
	Other cash payments to acquire interests in joint ventures			0
	Cash receipts from share of profits of partnership firm or association of persons or limited liability partnerships			0
	Cash payment for investment in partnership firm or association of persons or limited liability partnerships			0
	Proceeds from sales of property, plant and equipment			344500000
	Purchase of property, plant and equipment			445500000
	Proceeds from sales of investment property			0
	Purchase of investment property			0
	Proceeds from sales of intangible assets			0
	Purchase of intangible assets			0
	Proceeds from sales of intangible assets under development			0
	Purchase of intangible assets under development			0
	Proceeds from sales of goodwill			0
	Purchase of goodwill			0
	Proceeds from biological assets other than bearer plants			0
	Purchase of biological assets other than bearer plants			0
	Proceeds from government grants			0
	Proceeds from sales of other long-term assets			0
	Purchase of other long-term assets			0
	Cash advances and loans made to other parties			0
	Cash receipts from repayment of advances and loans made to other parties			0
	Cash payments for future contracts, forward contracts, option contracts and swap contracts			0
	Cash receipts from future contracts, forward contracts, option contracts and swap contracts			0
	Dividends received			1000000
	Interest received			13600000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			629400000
	Net cash flows from (used in) investing activities	952000000
	Cash flows from used in financing activities
	Proceeds from changes in ownership interests in subsidiaries			0
	Payments from changes in ownership interests in subsidiaries			0
	Proceeds from issuing shares			0
	Proceeds from issuing other equity instruments			0
	Payments to acquire or redeem entity's shares			0
	Payments of other equity instruments			0
	Proceeds from exercise of stock options			0
	Proceeds from issuing debentures notes bonds etc			0
	Proceeds from borrowings			750000000
	Repayments of borrowings			799900000
	Payments of lease liabilities			21500000
	Dividends paid			300000
	Interest paid			389200000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) financing activities			-460900000
	Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes			27000000
	Effect of exchange rate changes on cash and cash equivalents
	Effect of exchange rate changes on cash and cash equivalents			0
	Net increase (decrease) in cash and cash equivalents			27000000
	Cash and cash equivalents cash flow statement at beginning of period			46200000
	Cash and cash equivalents cash flow statement at end of period			73200000