Integrated Filing — IndAS



General information about company
Scrip Code 540673
NSE Symbol SIS
MSEI Symbol NOTLISTED
ISIN INE285J01028
Name of company SIS LIMITED
Type of company Main Board
Class of security Equity
Date of start of financial year 01-Apr-2025
Date of end of financial year 31-Mar-2026
Date of board meeting when results were approved 30-Jul-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 17-Jul-2025
Description of presentation currency INR (in Actuals)
Reporting Type Quarterly
Reporting Quarter First quarter
Nature of report standalone or consolidated Consolidated
Whether results are audited or unaudited for the quarter ended Unaudited
Whether results are audited or unaudited for the Year to date for current period ended/year ended
Segment Reporting Multi segment
Description of single segment
Start date and time of board meeting 30-Jul-2025   15:05:00
End date and time of board meeting 30-Jul-2025   17:00:00
Whether cash flow statement is applicable on company
Type of cash flow statement
Declaration of unmodified opinion or statement on impact of audit qualification Not applicable



Financial Results Ind-AS
Particulars 3 months/ 6 months ended (dd-mm-yyyy) Year to date figures for current period ended (dd-mm-yyyy)
A Date of start of reporting period 01-Apr-2025
B Date of end of reporting period 30-Jun-2025
C Whether results are audited or unaudited Unaudited
D Nature of report standalone or consolidated Consolidated
Part I Blue color marked fields are non-mandatory. For Consolidated Results, if the company has no figures for 3 months / 6 months ended, in such case zero shall be inserted in the said column.
1 Income
Revenue from operations 35484850000
Other income 184500000
Total income 35669350000
2 Expenses
(a) Cost of materials consumed 131870000
(b) Purchases of stock-in-trade 180690000
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade -3330000
(d) Employee benefit expense 29867260000
(e) Finance costs 408760000
(f) Depreciation, depletion and amortisation expense 415850000
(f) Other Expenses
1 Other expenses 3787660000 3787660000
Total other expenses 3787660000
Total expenses 34788760000
3 Total profit before exceptional items and tax 880590000
4 Exceptional items 0
5 Total profit before tax 880590000
6 Tax expense
7 Current tax 156730000
8 Deferred tax -129840000
9 Total tax expenses 26890000
10 Net movement in regulatory deferral account balances related to profit or loss and the related deferred tax movement 0
11 Net Profit Loss for the period from continuing operations 853700000
12 Profit (loss) from discontinued operations before tax 0
13 Tax expense of discontinued operations 0
14 Net profit (loss) from discontinued operation after tax 0
15 Share of profit (loss) of associates and joint ventures accounted for using equity method 75780000
16 Total profit (loss) for period 929480000
17 Other comprehensive income net of taxes 466950000
18 Total Comprehensive Income for the period 1396430000
19 Total profit or loss, attributable to
Profit or loss, attributable to owners of parent 929480000
Total profit or loss, attributable to non-controlling interests 0
20 Total Comprehensive income for the period attributable to
Comprehensive income for the period attributable to owners of parent 1396430000
Total comprehensive income for the period attributable to owners of parent non-controlling interests 0
21 Details of equity share capital
Paid-up equity share capital 704180000
Face value of equity share capital 5
27 Details of debt securities
22 Reserves excluding revaluation reserve
23 Earnings per share
i Earnings per equity share for continuing operations
Basic earnings (loss) per share from continuing operations 6.44
Diluted earnings (loss) per share from continuing operations 6.41
ii Earnings per equity share for discontinued operations
Basic earnings (loss) per share from discontinued operations 0
Diluted earnings (loss) per share from discontinued operations 0
ii Earnings per equity share
Basic earnings (loss) per share from continuing and discontinued operations 6.44
Diluted earnings (loss) per share from continuing and discontinued operations 6.41
24 Debt equity ratio
25 Debt service coverage ratio
26 Interest service coverage ratio
27 Disclosure of notes on financial results Textual Information(1)



Disclosure of notes on financial results
Textual Information(1) 1. The Statement of unaudited consolidated financial results (“the Statement”) of SIS Limited (the “Parent” or “Company”) including its subsidiaries (collectively known as the “Group”), its joint venture entities for the quarter ended June 30, 2025 have been reviewed by the Audit Committee and, thereafter, approved by the Board of Directors at its meeting held on July 30, 2025. n n2. The Limited Review, as required under Regulation 33 and 52 read with 63 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, has been completed and the related Report does not have any impact on the 'Results and Notes' for the quarter ended June 30, 2025 which needs to be explained. n n3. The consolidated results have been prepared in accordance with the principles and procedures of Indian Accounting Standards (“Ind AS”) as notified under the Companies (Indian Accounting Standards) Rules, 2015 as prescribed in Section 133 of the Companies Act, 2013 read with SEBI Circular No. CIR/CFD/FAC/62/2016 dated July 5, 2016 and other recognized accounting practices and policies. n n4. The Board of Directors of the Parent, at its meeting held on March 25, 2025, has approved the proposal for buy-back of fully paid up equity shares up to 37,12,871 equity shares of face value of INR 5/- each of the Parent for an aggregate amount not exceeding INR 1,500 million, being 2.57% of the total paid up equity share capital of the Parent as on March 21, 2025, at INR 404 per equity share in accordance with the provisions of the Securities and Exchange Board of India (Buy-back of Securities) Regulations, 2018, as amended and the Companies Act, 2013, as amended. The Buyback was approved by the shareholders by means of a special resolution through a postal ballot. The said shares bought back through the tender offer process and were extinguished on June 26, 2025. The Parent funded the buyback from its free reserves as required under the said regulations. Consequently, 37,12,871 equity shares of face value of INR 5 each were extinguished by appropriating a sum of INR 1,481.44 million from the securities premium and an amount of INR 18.56 million, equivalent to the nominal value of the equity shares bought back through the buyback, have been transferred to the capital redemption reserve account. n n5. During the quarter ended June 30, 2025, upon exercise of vested stock options by the eligible employees, the Parent has allotted 1,80,458 equity shares of INR 5 each. Consequent to said allotment, the paid-up equity share capital of the Parent stands at INR 704,175,235 divided into 140,835,047 equity shares of INR 5 each. n n6.The figures for the quarter ended March 31, 2025, represent the difference between the audited figures in respect of the full financial year and the published figures for the nine months ended December 31, 2024, which were subject to limited review.



Remarks
Debt equity ratio
Debt service coverage ratio
Interest service coverage ratio


Format for Reporting Segmenet wise Revenue, Results and Capital Employed along with the company results
Particulars 3 months/ 6 month ended (dd-mm-yyyy) Year to date figures for current period ended (dd-mm-yyyy)
Date of start of reporting period 01-Apr-2025
Date of end of reporting period 30-Jun-2025
Whether accounts are audited or unaudited Unaudited
Nature of report standalone or consolidated Consolidated
1 Segment Revenue (Income)
(net sale/income from each segment should be disclosed)
1 Security services – India 14599280000 14599280000
2 Security services – International 15124630000 15124630000
3 Facilities management 5943410000 5943410000
Total Segment Revenue 35667320000
Less: Inter segment revenue 182470000 182470000
Revenue from operations 35484850000
2 Segment Result
Profit (+) / Loss (-) before tax and interest from each segment
1 Security services – India 781570000 781570000
2 Security services – International 456820000 456820000
3 Facilities management 284310000 284310000
Total Profit before tax 1522700000
i. Finance cost 408760000 408760000
ii. Other Unallocable Expenditure net off Unallocable income 157570000 157570000
Profit before tax 956370000
3 (Segment Asset - Segment Liabilities)
Segment Asset
1 Security services – India 27701420000 27701420000
2 Security services – International 24931280000 24931280000
3 Facilities management 10517940000 10517940000
Total Segment Asset 63150640000 63150640000
Un-allocable Assets 0 0
Net Segment Asset 63150640000 63150640000
4 Segment Liabilities
Segment Liabilities
1 Security services – India 17185190000 17185190000
2 Security services – International 16183840000 16183840000
3 Facilities management 5817760000 5817760000
Total Segment Liabilities 39186790000 39186790000
Un-allocable Liabilities 0 0
Net Segment Liabilities 39186790000 39186790000
Disclosure of notes on segments Textual Information(2)



Text Block
Textual Information(2) The Group is currently focused on three business groups, viz., Security Services (India), Security Services (International) and Facility Management. The Group's organizational structure and governance processes are designed to support effective management of multiple businesses while retaining focus on each one of them. The Operating Segments have been reported in a manner consistent with the internal reporting provided to the Group Management Committee, which is the Chief Operating Decision Maker. n nThe business groups comprise the following: n nSecurity Services (India) – Guarding, Electronic security and home alarm monitoring and response services n nSecurity Services (International) – Guarding, Mobile patrols, Emergency medical response and rescue, Loss prevention and allied services n nFacilities Management – Housekeeping, Cleaning, Facility operation & management and Pest control services n



Other Comprehensive Income
Particulars 3 months/ 6 months ended (dd-mm-yyyy) Year to date figures for current period ended (dd-mm-yyyy)
A Date of start of reporting period 01-Apr-2025
B Date of end of reporting period 30-Jun-2025
C Whether results are audited or unaudited Unaudited
D Nature of report standalone or consolidated Consolidated
Other comprehensive income [Abstract]
1 Amount of items that will not be reclassified to profit and loss
1 Remeasurement of defined benefit plan -53310000 -53310000
2 Share of other comprehensive income of associates / joint ventures -1750000 -1750000
Total Amount of items that will not be reclassified to profit and loss -55060000
2 Income tax relating to items that will not be reclassified to profit or loss -13320000
3 Amount of items that will be reclassified to profit and loss
1 Foreign exchange gain / (loss) on monetary items included in Net Investment in a foreign subsidiary 508690000 508690000
Total Amount of items that will be reclassified to profit and loss 508690000
4 Income tax relating to items that will be reclassified to profit or loss 0
5 Total Other comprehensive income 466950000