5097152026-01-012026-03-315097152026-03-315097152025-03-315097152025-04-012026-03-315097152026-01-012026-03-31in-capmkt:OtherExpenses1Member5097152026-01-012026-03-31in-capmkt:OtherExpenses2Member5097152026-01-012026-03-31in-capmkt:OtherExpenses3Member5097152025-04-012026-03-31in-capmkt:OtherExpenses1Member5097152025-04-012026-03-31in-capmkt:OtherExpenses2Member5097152025-04-012026-03-31in-capmkt:OtherExpenses3Member5097152026-03-31OtherNoncurrentFinancialAssetsDomain15097152026-03-31OtherNoncurrentAssetsDomain15097152026-03-31OtherNoncurrentAssetsDomain25097152026-03-31OtherCurrentFinancialAssetsDomain15097152026-03-31OtherCurrentFinancialAssetsDomain25097152026-03-31OtherCurrentAssetsDomain15097152026-03-31OtherNoncurrentFinancialLiabilitiesDomain15097152026-03-31OtherNoncurrentFinancialLiabilitiesDomain25097152026-03-31OtherNoncurrentLiabilitiesDomain15097152026-03-31OtherNoncurrentLiabilitiesDomain25097152026-03-31OtherCurrentFinancialLiabilitiesDomain15097152026-03-31OtherCurrentFinancialLiabilitiesDomain25097152026-03-31OtherCurrentLiabilitiesDomain15097152026-01-012026-03-31in-capmkt:ReportableSegments1Member5097152026-01-012026-03-31in-capmkt:ReportableSegments2Member5097152026-01-012026-03-31in-capmkt:ReportableSegments3Member5097152025-04-012026-03-31in-capmkt:ReportableSegments1Member5097152025-04-012026-03-31in-capmkt:ReportableSegments2Member5097152025-04-012026-03-31in-capmkt:ReportableSegments3Member5097152026-01-012026-03-31in-capmkt:ReportableSegments1Member5097152026-01-012026-03-31in-capmkt:ReportableSegments2Member5097152026-01-012026-03-31in-capmkt:ReportableSegments3Member5097152025-04-012026-03-31in-capmkt:ReportableSegments1Member5097152025-04-012026-03-31in-capmkt:ReportableSegments2Member5097152025-04-012026-03-31in-capmkt:ReportableSegments3Member5097152026-01-012026-03-31in-capmkt:ReportableSegments1Member5097152026-03-31in-capmkt:ReportableSegments1Member5097152026-01-012026-03-31in-capmkt:ReportableSegments2Member5097152026-03-31in-capmkt:ReportableSegments2Member5097152026-01-012026-03-31in-capmkt:ReportableSegments3Member5097152026-03-31in-capmkt:ReportableSegments3Member5097152026-01-012026-03-31in-capmkt:ReportableSegments1Member5097152026-03-31in-capmkt:ReportableSegments1Member5097152026-01-012026-03-31in-capmkt:ReportableSegments2Member5097152026-03-31in-capmkt:ReportableSegments2Member5097152026-01-012026-03-31in-capmkt:ReportableSegments3Member5097152026-03-31in-capmkt:ReportableSegments3Member5097152026-01-012026-03-31ItemsThatWillNotBeReclassifiedToProfitAndLoss15097152026-01-012026-03-31ItemsThatWillNotBeReclassifiedToProfitAndLoss25097152025-04-012026-03-31ItemsThatWillNotBeReclassifiedToProfitAndLoss15097152025-04-012026-03-31ItemsThatWillNotBeReclassifiedToProfitAndLoss25097152026-01-012026-03-31ItemsThatWillBeReclassifiedToProfitAndLoss15097152025-04-012026-03-31ItemsThatWillBeReclassifiedToProfitAndLoss15097152026-01-012026-03-31AuditorDomain1iso4217:INRiso4217:INRxbrli:shares509715JAYSREETEANOTLISTEDINE364A01020JAY SHREE TEA & INDUSTRIES LIMITEDMain BoardEquity2025-04-012026-03-312026-05-192026-05-08INRLakhsQuarterlyFourth quarterMulti segment2026-05-1915:15:002026-05-1917:00:00trueCash Flow IndirectDeclaration of unmodified opinion2026-01-012026-03-31AuditedConsolidated17768000006450000018413000001637600000142600000-74090000055450000072900000534000004495000002169600000-3283000000-328300000013300000133000000-3416000000000-34160000027600000-31400000000001444000005-11.83-11.8300-11.83-11.83 <BR> Notes to the Consolidated Financial Results (continued) : <BR> <BR> 3 The audited Consolidated financial results of Jay Shree Tea and Industries Limited (the “Parent Company”) which includes the financial information of its Subsidiaries (collectively the “Group") for the quarter and year ended March 31, 2026 have been reviewed and recommended by the Audit Committee and subsequently approved by the Board of Directors of the Parent Company at its meeting held on May 19, 2026 . <BR> <BR> <BR> 4 Other Income for the quarter and year ended March 31, 2025, includes gain on sale of a portion of the Parent Company's land at one of its tea estates amounting to `2,630 Lakhs and `4,768 Lakhs, respectively. <BR> <BR> 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 Parent 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. <BR> <BR> The figures of the Chemical Unit disclosed as Discontinued Operations are as under : ` in Lakhs <BR> Particulars Quarter Ended Year Ended <BR> 31st <BR> March <BR> 2026 31st December <BR> 2025 31st <BR> March <BR> 2025 31st <BR> March <BR> 2026 31st <BR> March <BR> 2025 <BR> Total Income - - 35 - 303 <BR> Total Expenses - - 14 - 963 <BR> Profit on sale/disposal of Fixed Assets (Net) - - (75) - 5,497 <BR> Profit/(Loss) before Tax from Discontinued Operations - - (54) - 4,837 <BR> Tax Expenses / (Credit) of Discontinued Operations - - - - - <BR> Profit/(Loss) after Tax from Discontinued Operations - - (54) - 4,837 <BR> <BR> 6 Exceptional items for the quarter and year ended March 31, 2025, include profit of `3,995 Lakhs arising from the sale of one of the Parent Company’s tea estates. <BR> <BR> 7 As at the reporting date, the Group has deferred tax assets (net) amounting to `5,713 Lakhs (net of Charge of `133 Lakhs for the year) primarily towards unabsorbed depreciation and business losses incurred by the Group during the current & earlier years. In order to determine the recoverability of such deferred tax assets, the management has projected its book profits & tax profits and based on such projections, the Group is confident that sufficient taxable profits would be available in future against which such Deferred tax assets can be adjusted. <BR> <BR> 8 The Parent Company has ascertained and recognised income tax expense / credit (current and deferred tax) for the full financial year 2025-26 during the quarter ended March 31, 2026. Considering that the tea industry is seasonal in nature, it was difficult for the Parent Company to estimate taxable profits for the year and accordingly, the Parent Company had not accounted for such Income Tax expense / credit in the earlier quarters. <BR> <BR> 9 Tea and Sugar Industry being seasonal in nature, the above results varies from quarter to quarter and results for the quarter are not representative of the annual results. <BR> <BR> 10 The Government of India implemented the New Labour Codes with effect from November 21, 2025 and subsequently issued draft rules and FAQs to facilitate assessment of the related financial impact. The Parent 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 Management will continue to track and evaluate the impact of the rules notified by the Central/State Government post March 31, 2026 and consider the appropriate accounting effect in the relevant period, as needed. <BR> <BR> 11 The figures of last quarter of current and previous year are the balancing figures between the audited figures in respect of the full financial year and the published unaudited year to date figures of nine months of respective year. <BR> <BR> 12 Figures of previous year/quarters have been regrouped/rearranged, wherever necessary. <BR> <BR> <BR> For Jay Shree Tea & Industries Limited <BR> <BR> <BR> <BR> <BR> <BR> Vikash Kandoi <BR> (Executive Director) <BR> 19th May, 2026 DIN : 00589438 <BR> Kolkata <BR> <BR> 2025-04-012026-03-31AuditedConsolidated930120000013140000094326000003254800000836600000241900000268910000032950000022190000020961000009669900000-2373000000-237300000013300000133000000-2506000000000-25060000035300000-215300000000014440000053816900000-8.68-8.6800-8.68-8.68Power & Fuel47300000Consumption of stores and apre-parts121900000other expenses280300000Power & Fuel454200000Consumption of stores and apre-parts484700000other expenses115720000043730000001720000001394000001280000001653000004900000412000002114000005713000002065000005801600000262290000004619000001780000099000001700000049200000099860000013530000037568000009558400000144400000381690000039613000003961300000389300000127500000516800000541000001034000006743000003683000000649000007104000007753000001343000004592600000154100000176100000492280000055971000009558400000OTHER FINANCIAL ASSETS41200000NON-CURRENT TAX ASSETS (NET)115600000Other non-current assets90900000BIOLOGICAL ASSETS OTHER THAN BEARER PLANTS72600000OTHER FINANCIAL ASSETS419400000Other current assets135300000LEASE LIABILITIES118300000OTHER FINANICAL LIABILITIES9200000INCOME TAX LIABILITIES (NET)11000000OTHER NON-CURRENT LIABILITIES92400000LEASE LIABILITIES3400000OTHER FINANCIAL LIABILITIES130900000Other current liabilities154100000TEA665400000P&K FERTILIZERS (MANIFACTURER)290500000SUGAR820900000TEA4851600000P&K FERTILIZERS (MANIFACTURER)1557000000SUGAR2892600000177680000093012000000017768000009301200000TEA-465400000P&K FERTILIZERS (MANIFACTURER)-17900000SUGAR234400000TEA-13200000P&K FERTILIZERS (MANIFACTURER)68900000SUGAR102400000-24890000015810000070500000325800000890000069600000-328300000-237300000TEA3409100000P&K FERTILIZERS (MANIFACTURER)640100000SUGAR4294100000834330000012151000009558400000TEA866400000P&K FERTILIZERS (MANIFACTURER)396800000SUGAR1872000001450400000414670000055971000003295000002348000001365000000-16600000129000001600000-83600000085700000035900000-8030000022190000002700000-5200000-1033700000025900000-800000-37000000-23000000-734000000148000000-188400000-425700000000312000000-4569000000000000000000057700000274800000000000000008000004000000074000000-138300000000000001188500000278600000178000001460000033770000000539800000-554000000-554000007320000017800000REMEASUREMENTS OF POST-EMPLOYMENT DEFINED BENEFIT OBLIGATIONS17800000EQUITY INSTRUMENTS THROUGH OTHER COMPREHENSIVE INCOME150000019300000REMEASUREMENTS OF POST-EMPLOYMENT DEFINED BENEFIT OBLIGATIONS10300000EQUITY INSTRUMENTS THROUGH OTHER COMPREHENSIVE INCOME145000002480000000EXCHANGE DIFFERENCES ON TRANSLATION OF FOREIGN OPERATIONS83000008300000EXCHANGE DIFFERENCES ON TRANSLATION OF FOREIGN OPERATIONS1050000010500000002760000035300000AuditedtrueSINGHI & COtrue2028-08-31