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 01-04-2025
Date of end of financial year 31-03-2026
Date of board meeting when results were approved 29-01-2026
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 16-01-2026
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 Standalone
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 Security Services
Start date and time of board meeting 29-01-2026   12:10:00
End date and time of board meeting 29-01-2026   15:40:00
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
Whether statement on deviation or variation for proceeds of public issue, rights issue, preferential issue, qualified institutions placement etc. is applicable to the company for the current quarter? No
No. of times funds raised during the quarter
Whether the disclosure for the Default on Loans and Debt Securities is applicable to the entity? No
There is no instance of default during the reporting period.



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 Standalone Standalone
1 Income
Revenue from operations 1,39,600.00 4,04,992.00
Other income 346.00 15,541.00
Total income 1,39,946.00 4,20,533.00
2 Expenses
(a) Cost of materials consumed 0.00 0.00
(b) Purchases of stock-in-trade 1,421.00 3,744.00
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade (27.00) (191.00)
(d) Employee benefit expense 1,21,773.00 3,55,737.00
(e) Finance costs 1,682.00 5,942.00
(f) Depreciation, depletion and amortisation expense 1,952.00 5,496.00
(f) Other Expenses
1 Other Expenses 8,398.00 22,626.00
Total other expenses 8,398.00 22,626.00
Total expenses 1,35,199.00 3,93,354.00
3 Total profit before exceptional items and tax 4,747.00 27,179.00
4 Exceptional items (27,015.00) (27,015.00)
5 Total profit before tax (22,268.00) 164.00
6 Tax expense
7 Current tax 1,199.00 3,327.00
8 Deferred tax (5,984.00) (6,764.00)
9 Total tax expenses (4,785.00) (3,437.00)
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 (17,483.00) 3,601.00
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 (17,483.00) 3,601.00
17 Other comprehensive income net of taxes 4,080.00 3,864.00
18 Total Comprehensive Income for the period (13,403.00) 7,465.00
19 Total profit or loss, attributable to
Profit or loss, attributable to owners of parent
Total profit or loss, attributable to non-controlling interests
20 Total Comprehensive income for the period attributable to
Comprehensive income for the period attributable to owners of parent
Total comprehensive income for the period attributable to owners of parent non-controlling interests
21 Details of equity share capital
Paid-up equity share capital 7,050.00 7,050.00
Face value of equity share capital 5 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 -12.4 2.54
Diluted earnings (loss) per share from continuing operations -12.4 2.51
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 -12.4 2.54
Diluted earnings (loss) per share from continuing and discontinued operations -12.4 2.51
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 standalone financial results (“the Statement”) of the Company for the quarter and nine months ended December 31, 2025 have been reviewed by the Audit Committee and, thereafter, approved by the Board of Directors at its meeting held on January 29, 2026. 2. The Limited Review, as required under Regulations 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 and nine months ended December 31, 2025, which needs to be explained. 3. The standalone 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. 4. During the quarter ended December 31, 2025, the Company has acquired 51% shareholding in A P Securitas Private Limited for an interim consideration of INR 71.29 crores determined based on the closing date valuation in accordance with the terms of the definitive agreement. Consequently, A P Securitas Private Limited has become a subsidiary of the Company. The Company has accounted for the acquisition on the assumption of 100% acquisition based on the terms of the definitive agreement. 5. During the quarter ended December 31, 2025, the Company through SIS Australia Group Pty Ltd, a step-down subsidiary of Company has acquired 100% shareholding in State Medical Assistance Holdings Pty Limited for a consideration of INR 12.05 crores (AUD 2.02 million) determined based on the closing date valuation in accordance with the terms of the definitive agreement. 6. On November 21, 2025, the Government of India notified provisions of the Code on Wages, 2019, the Industrial Relations Code, 2020, the Code on Social Security, 2020, and the Occupational Safety, Health and Working Conditions Code, 2020 which consolidate 29 existing labour laws into a unified framework governing employee benefits during employment and post-employment. The Ministry of Labour & Employment published draft Central Rules and FAQs to enable assessment of the financial impact due to the new Labour Codes. The Company has assessed and disclosed the incremental impact of these changes on the basis of best information available, consistent with the guidance provided by the Institute of Chartered Accountants of India. These changes have resulted in an increase in employee benefits of INR 270.15 crores in the statement. Considering the materiality and regulatory-driven, non-recurring nature of this development, the Company has presented such incremental impact as “Statutory impact of new Labour Codes” under “Exceptional item” in the standalone statement of profit & loss for the quarter and nine month ended December 31, 2025. The Company continues to monitor the finalization of Central/State Rules and clarifications from the Government on various other aspects of the New Labour Codes and would give appropriate accounting effect of such developments in the period in which they are notified. 7. During the quarter ended December 31, 2025, upon exercise of vested stock options by the eligible employees, the Company has allotted 73,013 equity shares of INR 5 each. Consequent to said allotment, the paid-up equity share capital of the Company stands at INR 705,003,460 divided into 141,000,692 equity shares of INR 5 each. 8. During the quarter ended December 31, 2025, Mr. Ravindra Kishore Sinha (DIN: 00945635) has resigned from the position of Executive Director & Chairman of the Company with effect from November 24, 2025 on account of personal health grounds. Further, based on the recommendation of the Nomination and Remuneration Committee, the Board of Directors has considered and approved the appointment of Mrs. Rita Kishore Sinha (DIN: 00945652), Non-Executive Director, as Chairperson of the Company with effect from November 25, 2025. 9. The Board of Directors of Parent at its meeting held on January 29, 2026, has declared an interim dividend of INR 7.00 per equity share (Face value of INR 5 per share). 10. In accordance with IND-AS 108, Operating segments, segment information has been provided in the unaudited consolidated financial results of the Group and, therefore, no separate disclosure on segment information is given in this unaudited standalone financial result.



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 Standalone Standalone
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 Standalone Standalone
Other comprehensive income [Abstract]
1 Amount of items that will not be reclassified to profit and loss
1 Re-measurement of defined benefit plan 5,453.00 5,164.00
Total Amount of items that will not be reclassified to profit and loss 5,453.00 5,164.00
2 Income tax relating to items that will not be reclassified to profit or loss 1,373.00 1,300.00
3 Amount of items that will be reclassified to profit and loss
Total Amount of items that will be reclassified to profit and loss
4 Income tax relating to items that will be reclassified to profit or loss 0.00 0.00
5 Total Other comprehensive income 4,080.00 3,864.00