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 27-01-2026
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 20-01-2026
Description of presentation currency INR
Level of rounding used in financial results Lakhs
Reporting Type Quarterly
Reporting Quarter Third 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 27-01-2026   16:30:00
End date and time of board meeting 27-01-2026   20:05:00
Whether cash flow statement is applicable on company
Type of cash flow statement
Declaration of unmodified opinion or statement on impact of audit qualification Declaration of unmodified opinion



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 01-10-2025 01-04-2025
B Date of end of reporting period 31-12-2025 31-12-2025
C Whether results are audited or unaudited Unaudited Unaudited
D Nature of report standalone or consolidated Consolidated Consolidated
1 Income
Revenue from operations 62,408.11 1,71,920.60
Other income 1,625.79 6,540.48
Total income 64,033.90 1,78,461.08
2 Expenses
(a) Cost of materials consumed 27,719.76 70,989.32
(b) Purchases of stock-in-trade 7,768.28 20,229.71
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade (7,613.14) (13,994.29)
(d) Employee benefit expense 5,293.84 15,526.69
(e) Finance costs 977.49 2,511.77
(f) Depreciation, depletion and amortisation expense 1,979.60 6,032.73
(f) Other Expenses
1 Processing and Labour Charges 8,779.19 22,500.63
2 Other Expenses 13,674.26 37,074.59
Total other expenses 22,453.45 59,575.22
Total expenses 58,579.28 1,60,871.15
3 Total profit before exceptional items and tax 5,454.62 17,589.93
4 Exceptional items 0.00 0.00
5 Total profit before tax 5,454.62 17,589.93
6 Tax expense
7 Current tax 1,472.00 3,982.00
8 Deferred tax (194.59) 296.31
9 Total tax expenses 1,277.41 4,278.31
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 4,177.21 13,311.62
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 4,177.21 13,311.62
17 Other comprehensive income net of taxes 0.93 (27.48)
18 Total Comprehensive Income for the period 4,178.14 13,284.14
19 Total profit or loss, attributable to
Profit or loss, attributable to owners of parent 4,177.21 13,311.62
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 4,178.14 13,284.14
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 9.21 29.34
Diluted earnings (loss) per share from continuing operations 9.21 29.34
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 9.21 29.34
Diluted earnings (loss) per share from continuing and discontinued operations 9.21 29.34
24 Debt equity ratio 0.2800 0.2800
25 Debt service coverage ratio 8.5900 8.5900
26 Interest service coverage ratio 8.8300 8.8300
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 nine months ended 31st December 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 Unaudited Consolidated Financial Result of the Group for the quarter and Nine months ended 31st December 2025 have been reviewed by the Audit Committee and thereafter approved by the Board of Directors at their meeting held on 27th January 2026 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 NINE MONTHS ENDED UNAUDITED YEAR ENDED AUDITED 31122025 30092025 31122024 31122025 31122024 31032025 Government Grants in the nature of Capital Subsidy - 235.70 641.48 235.70 3487.70 3487.70 Grants recognised as Other Income 90.71 261.65 325.49 440.54 2556.91 2660.54 Unamortised portion of grant related to PPE shown under other liabilities 622.32 713.03 315.99 622.32 930.79 827.16 b Other income also includes net surplus on sale of industrial Land and Building amounting to Rs. 2122.52 lakhs for the preceding quarter nine months ended 31st December 2025 4 The Government of India notified the four Labour Codes New Labour Codes effective from 21st November 2025 The Holding Company has ascertained its estimated obligations under the New Labour Codes. Accordingly the Company has recognised incremental estimated obligations aggregating to Rs 575.20 Lakhs on account of employees past services under the head Employee Benefits Expense based on actuarial valuation and best estimate in accordance with Ind AS 19 Employee Benefits and as per with guidance provided by the Institute of Chartered Accountants of India. The Holding Company continues to monitor the finalisation of Central and State Rules and clarifications from the Government on other aspects of the New Labour Codes and would provide appropriate accounting effect on the basis of such developments as applicable 5 The Board of Director of Holding Company has declared an Interim Dividend of Rs. 3 150 percent per equity share of Rs. 2 each. The cash outgo on account of Interim Dividend will be Rs. 1361.10 Lakhs. 6 The Group is engaged mainly in Textile business and there are no other reportable segments as per Ind AS 108. 7 The previous periods years figures have been regrouped rearranged wherever necessary.



Remarks

Debt equity ratio
Debt service coverage ratio
Interest service coverage ratio


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 01-10-2025 01-04-2025
Date of end of reporting period 31-12-2025 31-12-2025
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 01-10-2025 01-04-2025
B Date of end of reporting period 31-12-2025 31-12-2025
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 (3.54) (63.54)
Total Amount of items that will not be reclassified to profit and loss (3.54) (63.54)
2 Income tax relating to items that will not be reclassified to profit or loss (0.89) (15.99)
3 Amount of items that will be reclassified to profit and loss
1 Items that will be reclassified to Profit & Loss 3.58 20.07
Total Amount of items that will be reclassified to profit and loss 3.58 20.07
4 Income tax relating to items that will be reclassified to profit or loss 0.00 0.00
5 Total Other comprehensive income 0.93 (27.48)





Details of Impact of Audit Qualification

Amount in (Lakhs)

Whether results are audited or unaudited Unaudited
Declaration of unmodified opinion or statement on impact of audit qualification Declaration of unmodified opinion
Auditor's opinion
Declaration pursuant to Regulation 33 (3) (d) of SEBI (LODR) Regulation, 2015: The company declares that its Statutory Auditor/s have issued an Audit Report with unmodified opinion for the period on Standalone results Yes
Sr No. Audit firm's name Whether the firm holds a valid peer review certificate issued by Peer Review Board of ICAI Certificate valid upto
1 Jayantilal Thakkar and Co Yes 31-03-2027