James Warren Tea Limited has successfully completed its dematerialization compliance requirements under SEBI regulations for the January-March 2026 period. The tea company issued compliance certificates to depositories and stock exchanges, confirming adherence to regulatory requirements for share dematerialization processes.

Regulatory Compliance Details

The company fulfilled its obligations under Regulation 74(5) of SEBI (Depositories and Participants) Regulations, 2018. Company Secretary and Compliance Officer Ayushi Mundhra signed the compliance certificate on April 13, 2026, confirming that all necessary procedures were followed during the specified period.

Share Certificate Processing

Maheshwari Datamatics Pvt. Ltd., serving as the company's Registrar & Transfer Agent, confirmed the proper handling of share certificates during the quarter. All share certificates received for dematerialization were cancelled and mutilated according to regulatory requirements, with depository names substituted in records as registered owners of the shares.

Stakeholder Communication

The compliance certificates were formally communicated to key market infrastructure institutions on April 13, 2026. The recipients included National Securities Depository Limited at Trade World, Kamala Mills Compound, Lower Parel, Mumbai, and Central Depository Services (India) Limited at Marathon Futurex, Lower Parel, Mumbai.

RTA Confirmation Process

Maheshwari Datamatics Pvt. Ltd., with its registered office at 23, R.N. Mukherjee Road, Kolkata, provided comprehensive confirmation of compliance activities. The RTA confirmed sending the Demat Transfer Register for the period to depositories and stock exchanges where James Warren Tea shares are listed, ensuring complete regulatory adherence.

James Warren Tea Limited announced its unaudited financial results for the quarter and nine months ended December 31, 2025, revealing mixed performance with quarterly losses offset by nine-month profitability. The tea cultivation, manufacturing, and selling company reported challenging third-quarter results while maintaining overall positive performance for the nine-month period.

Quarterly Financial Performance

The company's third-quarter performance showed significant deterioration compared to the previous year. James Warren Tea reported a net loss of ₹143.83 lakhs for Q3FY26, contrasting sharply with the profit of ₹1,029.55 lakhs recorded in Q3FY25.

Nine-Month Cumulative Results

Despite quarterly challenges, the company maintained profitability for the nine-month period ended December 31, 2025. The year-to-date performance showed resilience, though with reduced margins compared to the previous year.

Operational Expenses and Cost Structure

The company's expense structure reflected operational challenges during the quarter. Employee benefits expense decreased to ₹1,467.53 lakhs in Q3FY26 from ₹2,361.42 lakhs in Q3FY25. Changes in inventories of finished goods showed an increase of ₹1,507.09 lakhs, compared to ₹1,705.41 lakhs in the corresponding previous quarter. Other expenses declined to ₹857.34 lakhs from ₹1,270.61 lakhs year-on-year.

Regulatory Compliance and Publication

Pursuant to Regulation 47 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, the company published its financial results in newspapers on February 7, 2026. The results were published in Business Standard (All Edition) in English and Dainandin Barta (Guwahati Edition) in Assamese. Under Regulation 30 of the Listing Regulations, the company submitted copies of the published financial results to BSE Limited for record purposes.

Labour Code Implementation

The company highlighted the notification of four Labour Codes on November 21, 2025, including the Code on Wages 2019, Industrial Relations Code 2020, Code on Social Security 2020, and Occupational Safety, Health and Working Conditions Code 2020. James Warren Tea is currently evaluating the potential financial impact of implementing these consolidated labour laws and will recognize appropriate accounting effects in the financial statements for the year ending March 31, 2026.

Board Approval and Audit Review

The unaudited financial results were reviewed by the Audit Committee and approved by the Board of Directors in their meeting held on February 6, 2026. The results have undergone limited review by statutory auditors B. Chhawchharia & Co., Chartered Accountants, who issued their review report confirming compliance with applicable accounting standards and regulatory requirements. The company maintains its paid-up equity share capital at ₹370.00 lakhs with a face value of ₹10 per share.