Asian Tea & Exports Ltd

Standalone results

• Revenue from operations: Rs 1,064.70 lakh; total revenue: Rs 1,085.18 lakh.
• PBT: Rs 13.06 lakh; PAT: Rs 10.58 lakh.
• EPS (Basic/Diluted): Rs 0.01 each.
• Debtors >3 years: Rs 158.35 lakh; no provision.

Consolidated results

• Revenue from operations: Rs 1,070.04 lakh; total revenue: Rs 1,093.53 lakh.
• PBT: Rs 9.19 lakh; PAT: Rs 4.43 lakh.
• EPS (Basic/Diluted): Rs 0.02 each.
• Quarter ended 30.06.2026: unaudited; reviewed by Audit Committee.

Notes & business context

• Core business: sale of tea, yellow peas, rice, and dal.
• Non-current investment in unquoted equity shares carried at cost.
• Figures for prior periods regrouped for comparability.

GST closure update

• Authority: Deputy Commissioner of State Tax, Bureau of Investigation (South Bengal), Government of West Bengal.
• Action: Closure of Investigation Process under West Bengal GST Act, 2017 initiated under section 67(1).
• Date of report: 21-11-2025; receipt by Asian Tea & Exports: 17-07-2026.
• Key issue: Exempt supply details for FY 2022-23 to 2025-26; hearings held Jan-Feb 2026.
• Finding: Exempt supply reconciled; no tax liability identified.
• Impact: No material impact on financials or operations.
• Hearings: Authorized representatives attended hearings on 13-01-2026, 05-02-2026, 07-02-2026, 26-02-2026.

Dematerialisation status

• Dematerialisation requests processed for the quarter ended 30 June 2026.
• Securities dematerialised have been listed on the stock exchange(s) where the earlier issued securities are listed.
• Physical certificates for dematerialisation were mutilated and cancelled after verification; depository named as registered owner within prescribed timeline.