Tyroon Tea Company's Q2 and Half-Year Results for 2025 Show Moderate Assurance, but Highlight Non-Provision of Tax Liability

Tyroon Tea Company Limited, a tea cultivation, manufacturing, and sale company, has released its unaudited standalone financial results for the quarter and half-year ended on 30th September 2025. The results were approved by the Board of Directors in their meeting on 14th November 2025 and reviewed by K. N. Gutgutia & Co. The review, conducted in accordance with the Standard on Review Engagements (SRE) 2410, provided moderate assurance that the financial statements are free from material misstatement. However, the report highlights a non-provision of tax liability (current and deferred) for the quarter and half-year ended on 30th September 2025, which is not in accordance with Ind AS — 12 ‘Income Taxes’. The company's performance varies from quarter to quarter due to the seasonal nature of its business, and it operates under one business segment, cultivation, manufacture, and sale of tea. Tyroon Tea Company Limited has no subsidiaries, joint ventures, or associates, and the financial results have been prepared in accordance with the Indian Accounting Standards (Ind AS) notified under Companies (Indian Accounting Standards) Rules, 2015.