Integrated Filing — IndAS



General information about company

Scrip Code 503811
NSE Symbol SIYSIL
MSEI Symbol NOTLISTED
ISIN INE076B01028
Name of company SIYARAM SILK MILLS LIMITED
Type of company Main Board
Class of security Equity
Date of start of financial year 01-04-2025
Date of end of financial year 31-03-2026
Date of board meeting when results were approved 04-11-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 27-10-2025
Description of presentation currency INR
Level of rounding used in financial results Lakhs
Reporting Type Quarterly
Reporting Quarter Second 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 Unaudited
Segment Reporting Single segment
Description of single segment Textile
Start date and time of board meeting 04-11-2025   16:30:00
End date and time of board meeting 04-11-2025   19:55:00
Whether cash flow statement is applicable on company Yes
Type of cash flow statement Cash Flow Indirect
Declaration of unmodified opinion or statement on impact of audit qualification Not applicable



Financial Results Ind-AS

Amount in (Lakhs)

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 01-07-2025 01-04-2025
B Date of end of reporting period 30-09-2025 30-09-2025
C Whether results are audited or unaudited Unaudited Unaudited
D Nature of report standalone or consolidated Consolidated Consolidated
1 Income
Revenue from operations 70,564.11 1,09,512.49
Other income 3,718.89 4,914.69
Total income 74,283.00 1,14,427.18
2 Expenses
(a) Cost of materials consumed 25,535.34 43,269.56
(b) Purchases of stock-in-trade 8,318.80 12,461.43
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade (1,235.51) (6,381.15)
(d) Employee benefit expense 5,663.03 10,232.85
(e) Finance costs 889.22 1,534.28
(f) Depreciation, depletion and amortisation expense 2,064.77 4,053.13
(f) Other Expenses
1 Processing and Labour Charges 8,747.59 13,721.44
2 Other Expenses 12,805.84 23,400.33
Total other expenses 21,553.43 37,121.77
Total expenses 62,789.08 1,02,291.87
3 Total profit before exceptional items and tax 11,493.92 12,135.31
4 Exceptional items 0.00 0.00
5 Total profit before tax 11,493.92 12,135.31
6 Tax expense
7 Current tax 2,330.00 2,510.00
8 Deferred tax 493.54 490.90
9 Total tax expenses 2,823.54 3,000.90
10 Net movement in regulatory deferral account balances related to profit or loss and the related deferred tax movement 0.00 0.00
11 Net Profit Loss for the period from continuing operations 8,670.38 9,134.41
12 Profit (loss) from discontinued operations before tax 0.00 0.00
13 Tax expense of discontinued operations 0.00 0.00
14 Net profit (loss) from discontinued operation after tax 0.00 0.00
15 Share of profit (loss) of associates and joint ventures accounted for using equity method 0.00 0.00
16 Total profit (loss) for period 8,670.38 9,134.41
17 Other comprehensive income net of taxes (18.07) (28.41)
18 Total Comprehensive Income for the period 8,652.31 9,106.00
19 Total profit or loss, attributable to
Profit or loss, attributable to owners of parent 8,652.31 9,106.00
Total profit or loss, attributable to non-controlling interests 0.00 0.00
20 Total Comprehensive income for the period attributable to
Comprehensive income for the period attributable to owners of parent (18.07) (28.41)
Total comprehensive income for the period attributable to owners of parent non-controlling interests 0.00 0.00
21 Details of equity share capital
Paid-up equity share capital 907.40 907.40
Face value of equity share capital 2 2
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 19.11 20.13
Diluted earnings (loss) per share from continuing operations 19.11 20.13
ii Earnings per equity share for discontinued operations
Basic earnings (loss) per share from discontinued operations 0 0
Diluted earnings (loss) per share from discontinued operations 0 0
ii Earnings per equity share
Basic earnings (loss) per share from continuing and discontinued operations 19.11 20.13
Diluted earnings (loss) per share from continuing and discontinued operations 19.11 20.13
24 Debt equity ratio 0.2700 0.2700
25 Debt service coverage ratio 11.4300 11.4300
26 Interest service coverage ratio 8.8100 8.8100
27 Disclosure of notes on financial results Textual Information(1)



Disclosure of notes on financial results

Textual Information(1) 1 The Unaudited Consolidated Financial Results of the Group for the quarter and half year ended 30th September 2025 have been prepared in accordance with the Indian Accounting Standards “Ind AS” as prescribed under section 133 of the Companies Act 2013 read with the Companies Indian Accounting Standards Rules 2015 and relevant amendment rules thereafter 2 The above Unaudited Consolidated Financial Result of the Group for the quarter and half year ended 30th September 2025 have been reviewed by the Audit Committee and thereafter approved by the Board of Directors at their meeting held on 4th November 2025 The Statutory Auditors have carried out a limited review of these results 3 a The Group has recognized government grants in the nature of capital subsidy relating to the Property Plant and Equipment PPE According to the Groups accounting policy Grants relating to PPE that have already been fully depreciated are included in the Other Income and grants related to PPE in respect of which balance useful life is remaining are treated as deferred income over the period and unamortised portion of grant shown under liabilities Details of same is given below: Rs in Lakhs Particulars Quarter Ended (Unaudited) Half Year Ended (Unaudited) Year Ended (Audited) 30.09.2025 30.06.2025 30.09.2024 30.09.2025 30.09.2024 31.03.2025 Government Grants in the nature of Capital Subsidy 235.70 - 1786.61 235.70 2846.22 3487.70 Grants recognised as Other Income 261.65 88.18 1286.09 349.83 2231.42 2660.54 Unamortised portion of grant related to PPE shown under other liabilities 713.03 738.98 500.52 713.03 614.80 827.16 b) Other income also includes net surplus on sale of industrial Land and Building amounting to Rs. 2122.52 lakhs for the quarter/ half year ended 30th September 2025. 4 The Board of Directors of the Holding Company has declared an Interim Dividend of Rs. 4 (200%) per equity shares of Rs. 2 each. The cash outgo on account of Interim Dividend will be Rs. 1814.80 lakhs 5 The group is engaged mainly in Textile business and there are no other reportable segments as per Ind AS 108. 6 The previous periods/years figures have been regrouped/rearranged wherever necessary



Remarks

Debt equity ratio
Debt service coverage ratio
Interest service coverage ratio


Statement of Asset and Liabilities

Amount in (Lakhs)

Particulars Year ended (dd-mm-yyyy)
Date of start of reporting period 01-04-2025
Date of end of reporting period 30-09-2025
Whether results are audited or unaudited Unaudited
Nature of report standalone or consolidated Consolidated
Assets
1 Non-current assets
Property, plant and equipment 53,647.42
Capital work-in-progress 453.17
Investment property 1,111.05
Goodwill 0.00
Other intangible assets 3,988.68
Intangible assets under development 0.00
Biological assets other than bearer plants 0.00
Investments accounted for using equity method 0.00
Non-current financial assets
Non-current investments 3,485.19
Trade receivables, non-current 0.00
Loans, non-current 582.14
Other non-current financial assets 2,271.87
Total non-current financial assets 6,339.20
Deferred tax assets (net) 0.00
Other non-current assets 1,064.19
Total non-current assets 66,603.71
2 Current assets
Inventories 54,329.29
Current financial asset
Current investments 21,192.10
Trade receivables, current 60,928.68
Cash and cash equivalents 1,031.49
Bank balance other than cash and cash equivalents 153.41
Loans, current 161.96
Other current financial assets 32.00
Total current financial assets 83,499.64
Current tax assets (net) 3,347.54
Other current assets 10,050.94
Total current assets 1,51,227.41
3 Non-current assets classified as held for sale 0.00
4 Regulatory deferral account debit balances and related deferred tax Assets 0.00
Total assets 2,17,831.12
Equity and liabilities
1 Equity
Equity attributable to owners of parent
Equity share capital 907.40
Other equity 1,34,241.01
Total equity attributable to owners of parent 1,35,148.41
Non controlling interest 0.00
Total equity 1,35,148.41
2 Liabilities
Non-current liabilities
Non-current financial liabilities
Borrowings, non-current 2,752.21
Trade payables, non-current
(A) Total outstanding dues of micro enterprises and small enterprises 0.00
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises 0.00
Total Trade payable 0.00
Other non-current financial liabilities 6,575.28
Total non-current financial liabilities 9,327.49
Provisions, non-current 1,260.64
Deferred tax liabilities (net) 2,316.08
Deferred government grants, Non-current 0.00
Other non-current liabilities 515.91
Total non-current liabilities 13,420.12
Current liabilities
Current financial liabilities
Borrowings, current 34,520.32
Trade payables, current
(A) Total outstanding dues of micro enterprises and small enterprises 3,086.15
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises 22,173.84
Total Trade payable 25,259.99
Other current financial liabilities 1,749.09
Total current financial liabilities 61,529.40
Other current liabilities 7,199.70
Provisions, current 533.49
Current tax liabilities (Net)
Deferred government grants, Current
Total current liabilities 69,262.59
3 Liabilities directly associated with assets in disposal group classified as held for sale
4 Regulatory deferral account credit balances and related deferred tax liability
Total liabilities 82,682.71
Total equity and liabilites 2,17,831.12
Disclosure of notes on assets and liabilities



Format for Reporting Segment wise Revenue, Results and Capital Employed along with the company results

Amount in (Lakhs)

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 01-07-2025 01-04-2025
Date of end of reporting period 30-09-2025 30-09-2025
Whether results are audited or unaudited Unaudited Unaudited
Nature of report standalone or consolidated Consolidated Consolidated
1 Segment Revenue (Income)
(net sale/income from each segment should be disclosed)
Total Segment Revenue
Less: Inter segment revenue
Revenue from operations
2 Segment Result
Profit (+) / Loss (-) before tax and interest from each segment
Total Profit before tax
i. Finance cost
ii. Other Unallocable Expenditure net off Unallocable income
Profit before tax
3 (Segment Asset - Segment Liabilities)
Segment Asset
Total Segment Asset
Un-allocable Assets null null
Net Segment Asset null null
4 Segment Liabilities
Segment Liabilities
Total Segment Liabilities
Un-allocable Liabilities null null
Net Segment Liabilities null null
Disclosure of notes on segments



Other Comprehensive Income

Amount in (Lakhs)

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 01-07-2025 01-04-2025
B Date of end of reporting period 30-09-2025 30-09-2025
C Whether results are audited or unaudited Unaudited Unaudited
D Nature of report standalone or consolidated Consolidated Consolidated
Other comprehensive income [Abstract]
1 Amount of items that will not be reclassified to profit and loss
1 Items that will not be reclassified to Profit & Loss (30.00) (60.00)
Total Amount of items that will not be reclassified to profit and loss (30.00) (60.00)
2 Income tax relating to items that will not be reclassified to profit or loss (7.55) (15.10)
3 Amount of items that will be reclassified to profit and loss
1 Items that will be reclassified to Profit & Loss 4.38 16.49
Total Amount of items that will be reclassified to profit and loss 4.38 16.49
4 Income tax relating to items that will be reclassified to profit or loss 0.00 0.00
5 Total Other comprehensive income (18.07) (28.41)



Cash flow statement, indirect

Amount in (Lakhs)

Particulars Year ended (dd-mm-yyyy)
A Date of start of reporting period 01-04-2025
B Date of end of reporting period 30-09-2025
C Whether results are audited or unaudited Unaudited
D Nature of report standalone or consolidated Consolidated
Statement of cash flows
Cash flows from used in operating activities
Profit before tax 12,135.31
Adjustments for reconcile profit (loss)
Adjustments for finance costs 1,534.28
Adjustments for decrease (increase) in inventories (11,160.95)
Adjustments for decrease (increase) in trade receivables, current (9,670.59)
Adjustments for decrease (increase) in trade receivables, non-current 0.00
Adjustments for decrease (increase) in other current assets 0.00
Adjustments for decrease (increase) in other non-current assets 0.00
Adjustments for other financial assets, non-current 0.00
Adjustments for other financial assets, current 0.00
Adjustments for other bank balances 0.00
Adjustments for increase (decrease) in trade payables, current 6,260.86
Adjustments for increase (decrease) in trade payables, non-current 0.00
Adjustments for increase (decrease) in other current liabilities 0.00
Adjustments for increase (decrease) in other non-current liabilities 0.00
Adjustments for depreciation and amortisation expense 4,053.13
Adjustments for impairment loss reversal of impairment loss recognised in profit or loss 0.00
Adjustments for provisions, current 0.00
Adjustments for provisions, non-current 0.00
Adjustments for other financial liabilities, current 0.00
Adjustments for other financial liabilities, non-current 0.00
Adjustments for unrealised foreign exchange losses gains (146.15)
Adjustments for dividend income 0.00
Adjustments for interest income 933.18
Adjustments for share-based payments 0.00
Adjustments for fair value losses (gains) (813.56)
Adjustments for undistributed profits of associates 0.00
Other adjustments for which cash effects are investing or financing cash flow 0.00
Other adjustments to reconcile profit (loss) (405.67)
Other adjustments for non-cash items (2,133.28)
Share of profit and loss from partnership firm or association of persons or limited liability partnerships 0.00
Total adjustments for reconcile profit (loss) (13,415.11)
Net cash flows from (used in) operations (1,279.80)
Dividends received 0.00
Interest paid 0.00
Interest received 0.00
Income taxes paid (refund) 3,876.08
Other inflows (outflows) of cash 0.00
Net cash flows from (used in) operating activities (5,155.88)
Cash flows from used in investing activities
Cash flows from losing control of subsidiaries or other businesses 0.00
Cash flows used in obtaining control of subsidiaries or other businesses 0.00
Other cash receipts from sales of equity or debt instruments of other entities 0.00
Other cash payments to acquire equity or debt instruments of other entities 0.00
Other cash receipts from sales of interests in joint ventures 0.00
Other cash payments to acquire interests in joint ventures 0.00
Cash receipts from share of profits of partnership firm or association of persons or limited liability partnerships 0.00
Cash payment for investment in partnership firm or association of persons or limited liability partnerships 0.00
Proceeds from sales of property, plant and equipment 1,558.50
Purchase of property, plant and equipment 3,122.73
Proceeds from sales of investment property 0.00
Purchase of investment property 3,205.52
Proceeds from sales of intangible assets 0.00
Purchase of intangible assets 0.00
Proceeds from sales of intangible assets under development 0.00
Purchase of intangible assets under development 0.00
Proceeds from sales of goodwill 0.00
Purchase of goodwill 0.00
Proceeds from biological assets other than bearer plants 0.00
Purchase of biological assets other than bearer plants 0.00
Proceeds from government grants 235.69
Proceeds from sales of other long-term assets 0.00
Purchase of other long-term assets 0.00
Cash advances and loans made to other parties 0.00
Cash receipts from repayment of advances and loans made to other parties 0.00
Cash payments for future contracts, forward contracts, option contracts and swap contracts 0.00
Cash receipts from future contracts, forward contracts, option contracts and swap contracts 0.00
Dividends received 0.00
Interest received 938.58
Income taxes paid (refund) 0.00
Other inflows (outflows) of cash 0.00
Net cash flows from (used in) investing activities (3,595.48)
Cash flows from used in financing activities
Proceeds from changes in ownership interests in subsidiaries 0.00
Payments from changes in ownership interests in subsidiaries 0.00
Proceeds from issuing shares 0.00
Proceeds from issuing other equity instruments 0.00
Payments to acquire or redeem entity's shares 0.00
Payments of other equity instruments 0.00
Proceeds from exercise of stock options 0.00
Proceeds from issuing debentures notes bonds etc 0.00
Proceeds from borrowings 14,092.05
Repayments of borrowings 252.36
Payments of lease liabilities 942.82
Dividends paid 2,257.92
Interest paid 1,363.88
Income taxes paid (refund) 0.00
Other inflows (outflows) of cash 0.00
Net cash flows from (used in) financing activities 9,275.07
Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes 523.71
Effect of exchange rate changes on cash and cash equivalents
Effect of exchange rate changes on cash and cash equivalents 1.05
Net increase (decrease) in cash and cash equivalents 524.76
Cash and cash equivalents cash flow statement at beginning of period 506.73
Cash and cash equivalents cash flow statement at end of period 1,031.49