Tyroon tea company Limited has filed its quarterly compliance certificate with the Bombay Stock Exchange, confirming adherence to SEBI depositories regulations for the third quarter of fiscal year 2026. The submission demonstrates the company's commitment to maintaining regulatory compliance in securities handling processes.

Regulatory Compliance Submission

The company submitted its certificate under Regulation 74(5) of The SEBI (Depositories and Participants) Regulation 2018 for the quarter ended December 31, 2025. The filing was made on January 7, 2026, with BSE scrip code 526945.

Securities Processing Confirmation

The certificate confirms that all dematerialization and rematerialization of securities were completed within the mandatory 30-day timeframe during the quarter. This compliance ensures that investors' requests for converting physical shares to electronic form and vice versa were processed efficiently within regulatory requirements.

The confirmation was based on a certificate received from R&D Infotech Private Limited, the company's Registrar and Transfer Agent (RTA). The RTA provided detailed documentation including a compact disc containing specifics of share certificates cancelled upon dematerialization and fresh certificates issued for rematerialization requests.

Corporate Governance Framework

Company Secretary and CFO K.C. Mishra signed the compliance certificate, demonstrating the company's adherence to corporate governance standards. The submission includes proper documentation trail from the RTA to ensure transparency in the securities handling process.

Quality Certifications

Tyroon Tea Company Limited maintains multiple quality certifications including ISO 9001:2008, ISO 22000:2005, and HACCP certification. These certifications reflect the company's commitment to quality management systems across its operations in the plantation and tea processing sector.

The quarterly compliance filing reinforces the company's dedication to maintaining transparent investor relations and adhering to all regulatory requirements set forth by SEBI for listed companies.

Tyroon Tea Company Limited, a prominent player in the tea industry, has announced its financial results for the quarter ended September 30, 2025, showcasing a robust performance despite some accounting concerns raised by auditors.

Financial Highlights

The company reported a significant net profit of Rs. 850.96 lakh for the quarter ended September 30, 2025. This strong performance is complemented by a total income of Rs. 2,089.86 lakh for the half year ended on the same date.

Here's a breakdown of the key financial metrics for the quarter and half-year:

Operational Performance

The company's operational efficiency is evident from its ability to manage expenses effectively. For the quarter ended September 30, 2025:

• Cost of materials consumed stood at Rs. 143.52 lakhs
• Employee benefits expense was Rs. 520.85 lakhs
• Other expenses amounted to Rs. 437.32 lakhs

Auditor's Note

It's important to note that the company's auditors have raised a concern regarding the non-provision of tax liability (current and deferred) for the quarter and half year. This practice is not in accordance with Ind AS 12 "Income Taxes". The company has stated that as the ultimate income tax liability will depend on results for the year ending March 31, 2026, the provision for Current Tax and Deferred Tax will be determined at the end of the year.

Management's Perspective

The financial results were reviewed by the Audit Committee and approved by the Board of Directors in their meeting held on November 14, 2025. The company acknowledges the seasonal nature of the tea business, noting that performance varies from quarter to quarter, and results for a single quarter may not be representative of the annual performance.

Conclusion

While Tyroon Tea Company Limited has reported strong financial results for Q2 2025, investors and stakeholders should be aware of the auditor's note regarding tax liability provisions. The company's performance in the coming quarters and its approach to addressing the auditor's concerns will be crucial factors to watch.

As the tea industry continues to face challenges and opportunities, Tyroon Tea Company's ability to maintain its profitability and address accounting standards will be key to its long-term success and investor confidence.