B.

Chhawchharia & Co,

8A & 88, Satyam Towers
Chartered Accountants 3, Alipore Road, Kolkata -700027,Lndia
Tel : (91-33) 2479 1951, Fax : (91-33) 2479 1952
E-ma il : contact@bccoindia.com

Financial Results of James

limited Review Report on euarterly and Nine months ended Standalone Unaudited
;;;;;;;;;;;ii"-ipurru"nt to the ReBulation*33 obligations and Disclosure Requirements)
;LtT"l:t'r,rfting

To the Board of Directors of James Warren Tea Limited

results ('statement') of M/s'

We have reviewed the accompanying statement of unaudited standalone financial
James Warren Tea Limited ('tfre Company') for the quarter and nine months
ended 31" December, 2018, attached
33 of the SEBI (Listing
herewith, being submitted by the Company pursuant to the requirement of Regulation
read with SEBI circular No:
Obligations and Disclosure Requirements) Regulations, 2015 ('the SEBI Regulations"),
crR/cFD/FAC/6212OL6 dated J ulv 5,20L6'

This Statement is the responsibility of the Company's Management and has

been prepared in accordance with the
(lnd AS) 34, "lnterim Financial
recognition and measurement principles laid down in Indian Accounting Standaid
Reporting,,, prescribed under Section 133 of the Companies Act, 2013 read
with relevant rules issued thereunder
is to issue a report on the Statement
and other accounting principles generally accepted in India. Our responsibility
based on our review.

31't December, 2017 and for

Attention is drawn to the fact that the figures for the quarter and nine months ended
quarterly/nine months ended
il;;; il"i'Jt;i March 2018 are based on the previously issued standalone
auditor'
by the erstwhile
financial results and annual financial statement that were reviewed/audited

Engagement (SRE) 2410, "Review of Interim

We conducted our review in accordance with the Standard on Review
issued by the Institute of Chartered
Financial Information performed by the Independent Auditor of the Entity",
Accountants of India. This standard requires that we plan and
perform the review to obtain moderate assurance as
primarily to inquiries of company
to whether the Statement is free of material misstatement. A review is limited
provides less assurance than an audit' We
personnel and analytical procedures, applied to financial data and thus
have not performed an audit and accordingly, we do not express an audit
opinion.

Based on our review conducted as above, nothing has come to our attention that causes us to believe that the
accompanying statement prepared in accordance with applicable
Indian Accounting Standards specified under
dated July 05th, 2016, and other
section 133 of the companies Act, 2013 and SEBI Circular clR/cFDlFACl62l2O16
recognised accounting practices and policies has not disclosed the information required to be disclosed in
(Listing obligations and Disclosure Requirements)
accordance with the rlquirements of Regulation 33 of the sEBl
Regulations, 2015, including the manner in which it is to be disclosed, or that
it contains any material misstatement'

For B.Chhawchharia & Co.

Place: Kolkata
Date: 8s February,2019
Membership -".Hffi;
 \z\'
.IAMES WARREN TEA LIMITED
CIN: 115491AS2009P1C009345
Registered Office : Dhoedaam Tea Estate, P.O. Borahapjan, Dist. Tinsukia, Assam 786150. Tel: 03759-247922
CorDorate Office : 12, Pretoria Street, Kolkata 700071 Telephone: 91-3340341000 Tele fax: 91-3340341015
Email: investors@jameswarrentea com Website: www iameswarrentea.com

Statement of Standalone Un-audited Financial Results for the Quarter and illine wlonths Ended 3tst December 2018
In Lakhs)

Quarter ended Quarter ended quarter ended Nine Months Nine Months Previous Year
December 31st September 3fth December 31st ended 31st cnded 31st ended on
Particula|s
2018 2018 20Ll Deeember 2018 Deeember 2017 3lst March 201E

Un-audited Un-audited Un{udited Un-audited Un-audited Audited

N Revenue from OpeGtions 4,787 06 5,316 59 5,159.07 13,407 80 10,436 89 r.1,610"28

l! Other Income (11"62 58.84 42 46 LL3"73 420.O1 499.75

lll Total Income (l+lu 4,775.44 5,375.41 5,201.53 13,521.53 10,856.95 12,110.03
l\f Expenses:
a Cost of materials eonsumed

b Purchases of Stock-in-Trade
c Changes in Inventories of finished Boods,Stock-in-Trade and
1,978 01 (1,413.37) L,Ug.52 {5 {719.07 715
work-in-protress
d Employee benefits expense 2,r70.64 2,969"87 2,073.49 8,062.80 6,s88.74 8,082"81
e Finance costs

f Depreciation and amortization expenses 78.35 85 63 82.32 24L.60 236 59 5l r.o5

g Other expenses 941.59 1,390.39 959.40 3.550 00 3,228 L3 4,081.s0

Total Expenses (NV) 5,168.69 3,O32"52 4,774.73 11,178.11 9,334.39 r.2,483.09

v Profitl (Loss) hefore exceptional and tax (lll-iv) (393.2s) 2,342.97 426.80 2,343.42 L,522.57 (373.05)

Vl Exceptional items 25.01 25.01

vl! Profit/ (Lossl before tax (v+vll (3e3.25) 2,142.97 425.80 2,143.42 r,547.58 (348.0s)
Vlll Tax expcnses

(1.) Current Tax (59.s0) 480.22 7B.00 434"00 309 00 (62.001

(2) Deferred Tax 32.60 49 64 55.75 143.39 32.36 fl, a?,

lX Profit /(i"ossl for the period (Vll-Vlll) (3s6.35) 1,813.05 293.0s 1,765.03 t,206.22 (253.12)

X OtherComprehensive ineome
A (l) ltems that will not be reclassified to profit or loss
i" Remeasurements of the defined benefit plans 55.73 55 73 (11.41) L67.r9 (34.23) 222.92
ii. Equity Instruments throuth Other Comprehensive
(33 6s) 7.22 244.0L (28.27 339 79 385.85
tncome
(ll) Income tax relatint to items that will not be (4.s0) (e"78) (22.00) (26.00 (16.00) (107 00
reclassified to profit or loss
B (l) ltems that will tre reclassified to profit or loss

(ll) Ineome tax relatint to items that will be reclassified to

profit or loss

xl Total eomprehensive In€ome for the period (eomprisinB Profit

/ (Loss) and Otlner eomprehensive Ineome for the period) (338.77) L"866.22 503.6s 1,878.95 1"495.78 249.65
{rx+x}

XIN Paid - up Equity Share eapital (Face vaiue pen share ? 10/-) 930 08 930.08 1,200.08 930.08 1,200"08 930"08
Xlli Earnings pcEshare : (not annualisedl
(a) Basie (3 83) 19.49 2"44 18.99 10.05 (2.13)

(b) Diluted (3 83) 2.44 18.99 10.05 (2.13)

19.49

NOTES:

amended), notified under section 133 of the Companies Act, 2013 and other reeognised accounting practices and policies to the extent applicable.
? The format for Un-audited

3 Teaindustrybeingseasonalinnature,theabovefiturescannotbetakenasindicativeoffullyear.

thceompany fiilanagementhasexercisednecessaryduediligencetoensurethatthefinancialresultsprovideatrue&fairviewofitsaffairs.

6 The aforesaid audited financial results was reviewed by the Audit eommittee andwas approved by the Board of Directors at its meeting held on 8th February, 2019"

By order of the Board

For James Warren Tea timited

rtc1-
AKHIL KUMAR RUIA
Place : Kolkata (wholetime Director)
Dated: 8th dav of February, 2019 DrN 03500526