Jayshree Tea Q2 FY26: PAT drops, auditor issues qualified review on tax provisioning

Qualified OpinionResults View source PDF Explain this filing

JAYSREETEA · price

Loading chart…

▲ positive · ▼ negative · ● neutral filings · teal = economic event · numbered = multiple that day (click to pick). Times IST.

Price reactionminutes from the announcement price · days from the prior close

+2.3%Reaction day

₹92.50

prior close

₹97.00

announcement price

After-mkt

timing

Nifty Microcap 250market · in no size index; the smallest one is used+0.9%+1.3% vs market

Tea & Coffee peers, median of 19sector+0.5%+1.7% vs sector

On the reaction day the stock moved 1.3 pts more than Nifty Microcap 250 and 1.7 pts more than its Tea & Coffee peers, over the same two closes: a difference in percentage points, not a measure of what the filing did.

Minutes after the announcementfrom the announcement price · no benchmark

Stock

-1.3

10m

-2.3

15m

-2.0

30m

-2.0

Sessions after the filingfrom the prior close

StockMarketvs marketSectorvs sector

Reaction day

+2.3+0.9+1.3+0.5+1.7

Next day

+1.9+0.8+1.1+1.2+0.8

+2.2+0.7+1.4+1.5+0.7

+5.5+1.3+4.2+1.7+3.8

+3.2+0.5+2.7+0.0+3.2

+2.7+0.4+2.3+0.3+2.4

+0.6-1.5+2.1-0.9+1.5

15d

-3.9-2.4-1.5-2.7-1.3

-4.6-4.4-0.1-1.7-2.8

-8.8-7.2-1.6-4.3-4.5

-9.1-5.0-4.1-8.3-0.8

UpDownMarket · Nifty Microcap 250Sector · Tea & Coffee peers, median of 19Pending

Minute windows have no benchmark: there is no intraday index history to compare against.

AI summary

Jayshree Tea and Industries reported unaudited financial results for the quarter and half-year ended September 30, 2025. Consolidated revenue from operations was about Rs 267 crore in Q2 versus Rs 301 crore in Q2 FY25, an 11 percent decline. Auditor Singhi and Co issued a Qualified Conclusion, flagging non-provisioning of income tax (current and deferred) as not in line with Ind AS 12. The fertiliser unit at Pataudi, Haryana stays under discontinued operations. Board approved the results on November 11, 2025. Tea and sugar being seasonal, quarterly figures may not reflect full-year trends.

Likely market impact

Auditor flagged tax non-provisioning as not Ind AS compliant with a qualified review. Q2 profit after tax fell sharply year-on-year, signalling weak near-term earnings.