Key Quantitative Figures - Financial Results (₹ in lakhs)

Quarterly Performance (Q4 FY26)

  • Revenue from Operations: ₹0.00 (compared to ₹814.91 in Q4 FY25)
  • Other Income: ₹(756.00) (compared to ₹240.77 in Q4 FY25)
  • Total Income: ₹(432.06) (compared to ₹1,055.72 in Q4 FY25)
  • Total Expenses: ₹2,076.07 (compared to ₹2,341.44 in Q4 FY25)
  • Profit/(Loss) before Tax: ₹(2,508.07) (compared to ₹4,309.44 in Q4 FY25)
  • Tax Expenses: ₹(381.10) (Current Tax: ₹(280.00), Deferred Tax: ₹(101.10))
  • Net Profit/(Loss) for the period: ₹(2,126.97) (compared to ₹1,341.21 in Q4 FY25)
  • Total Comprehensive Income: ₹(2,322.26) (compared to ₹4,436.31 in Q4 FY25)
  • Earnings Per Share (Basic): ₹(57.49) (compared to ₹118.46 in Q4 FY25)

Annual Performance (FY26)

  • Revenue from Operations: ₹11,138.51 (compared to ₹16,598.61 in FY25)
  • Other Income: ₹381.41 (compared to ₹444.20 in FY25)
  • Total Income: ₹11,520.02 (compared to ₹17,042.81 in FY25)
  • Total Expenses: ₹10,183.51 (compared to ₹13,720.21 in FY25)
  • Profit before Exceptional Items & Tax: ₹1,336.51 (compared to ₹3,322.72 in FY25)
  • Exceptional Items: ₹0.00 (compared to ₹7,077.01 in FY25)
  • Profit before Tax: ₹1,336.51 (compared to ₹10,398.86 in FY25)
  • Tax Expenses: ₹95.00 (Current Tax), ₹(0.66) (Deferred Tax)
  • Net Profit for the year: ₹1,242.21 (compared to ₹10,139.51 in FY25)
  • Total Comprehensive Income: ₹1,013.97 (compared to ₹10,181.11 in FY25)
  • Paid-up Equity Share Capital: ₹370.00 lakh (unchanged from FY25)
  • Earnings Per Share (Basic): ₹33.57 (compared to ₹274.04 in FY25)

Balance Sheet Highlights as at March 31, 2026 (₹ in lakhs)

  • Total Assets: ₹22,050.27
  • Non-Current Assets: ₹6,267.91 (includes Property, Plant & Equipment: ₹2,872.80, Financial Assets: ₹2,135.66)
  • Current Assets: ₹15,782.36 (includes Investments: ₹13,249.78, Inventories: ₹498.46, Cash & Cash Equivalents: ₹145.36)
  • Total Equity: ₹19,792.47 (Equity Share Capital: ₹370.00, Other Equity: ₹19,422.47)
  • Non-Current Liabilities: ₹513.82
  • Current Liabilities: ₹1,743.98

Cash Flow Statement for FY26 (₹ in lakhs)

  • Net Cash from Operating Activities: ₹750.70
  • Net Cash used in Investing Activities: ₹(773.52)
  • Net Change in Cash & Equivalents: ₹(22.82)
  • Closing Cash & Cash Equivalents: ₹145.36 (compared to opening balance of ₹168.18)

Corporate Action & Governance

  • The Board approved the re-appointment of Mr. Sandip Das (DIN: 07979791) as a Whole-time Director (Designated as a Whole-time Key Managerial Personnel) for a term of one year, effective from July 25, 2026. This reappointment is subject to approval by shareholders in the ensuing Annual General Meeting.
  • Mr. Das has over 24 years of experience and has been with the company since 2014. He has held senior positions at United Spirits Ltd. and Century Plyboards (India) Ltd.
  • The director is not debarred from holding the office of director by SEBI order.
  • He has no relationship with any other directors of the company.

Regulatory & Audit Details

  • The financial results and annual accounts were reviewed by the Audit Committee and approved by the Board.
  • The Statutory Auditors, B. Chhawchharia & Co. (Firm Registration No.: 301178E), issued an un-modified audit opinion on the annual financial results.
  • The audit was conducted in accordance with Standards on Auditing.
  • The results are prepared in compliance with Indian Accounting Standards (Ind AS), SEBI (LODR) Regulations, 2015, and the Companies Act, 2013.
  • The Board meeting commenced at 3:00 PM and concluded at 4:30 PM on May 29, 2026.

Notes to Financial Results

  • The figures for the quarter ended March 31, 2026, are balancing figures between the audited full-year and published unaudited year-to-date figures up to the third quarter.
  • The company operates plantations.
  • The effects of four Labour Codes notified on November 21, 2025, are reflected in the financial statements for FY26.
  • Previous year figures have been regrouped/rearranged where necessary.
  • The results are available on the BSE website (www.bseindia.com) and the company's website (www.jameswarrentea.com).