Integrated Filing — IndAS



General information about company

Scrip Code 000000
NSE Symbol SIKKO
MSEI Symbol NOTLISTED
ISIN INE112X01025
Name of company Sikko Industries 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 07-02-2026
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 30-01-2026
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 Agro Chemicals
Start date and time of board meeting 07-02-2026   16:30:00
End date and time of board meeting 07-02-2026   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
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? Yes
No. of times funds raised during the quarter 1
Whether the disclosure for the Default on Loans and Debt Securities is applicable to the entity? No
There has been no default on Loans and Debt Securities is made by the Company.



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 1,671.58 5,401.83
Other income 55.29 63.04
Total income 1,726.87 5,464.87
2 Expenses
(a) Cost of materials consumed 64.85 1,146.96
(b) Purchases of stock-in-trade 1,043.80 2,412.90
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade (29.43) (185.25)
(d) Employee benefit expense 226.74 657.80
(e) Finance costs 29.53 44.58
(f) Depreciation, depletion and amortisation expense 14.49 42.29
(f) Other Expenses
1 Other Expenses 92.37 390.37
Total other expenses 92.37 390.37
Total expenses 1,442.35 4,509.65
3 Total profit before exceptional items and tax 284.52 955.22
4 Exceptional items 0.00 0.00
5 Total profit before tax 284.52 955.22
6 Tax expense
7 Current tax 80.36 251.34
8 Deferred tax (3.17) (6.51)
9 Total tax expenses 77.19 244.83
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 207.33 710.39
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 207.33 710.39
17 Other comprehensive income net of taxes 0.00 0.00
18 Total Comprehensive Income for the period 207.33 710.39
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 4,368.00 4,368.00
Face value of equity share capital 1 1
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 0.05 0.16
Diluted earnings (loss) per share from continuing operations 0.05 0.16
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 0.05 0.16
Diluted earnings (loss) per share from continuing and discontinued operations 0.05 0.16
24 Debt equity ratio 0 0
25 Debt service coverage ratio 0 0
26 Interest service coverage ratio 0 0
27 Disclosure of notes on financial results Textual Information(1)



Disclosure of notes on financial results

Textual Information(1) 1. The Company has during the quarter ended 31st December 2025 splitted its equity shares from Rs.10/- to Rs.1/-. After that the company has issued bonus equity shares in ration of 1:1. 2. The Unaudited Standalone financial results have been prepared in accordance with the Indian Accounting Standard (Ind AS) 34, Interim Financial Reporting, prescribed under Section 133 of the Companies Act, 2013, read with Rule 3 of the Companies (Indian Accounting Standards) Rules, 2015 and Companies (Indian Accounting Standards) Amendment Rules 2016. 3. The above said finanical results were reviewed by the Audit Committee and then approved by the Board of Directors at their respective Meetings held on 07/02/2026. 4. The Statutory Auditors have carried out limited review of the Unaudited Results of the Compnay for the Quarter and nine months ended 31/12/2025 and have issued an unmodified limited review report. 5. These results have been prepared in accordance with the Indian Accounting Standard (referred to as Ind AS) 34 - Interim Financial Reporting prescribed under Section 133 of the Companies Act, 2013 read with Companies (Indian Accounting Standards) Rules as amended from time to time. 6. Pursuant to approval of the Members of the Company, the Company has allotted 21,84,00,000 equity shares of Rs 1/- each as fully paid-up bonus equity shares in proportion of 1:1 i.e. one bonus equity share for every one equity share held as on record date i.e. 8th December, 2025, by capitalization of reserves. Accordingly, the earnings per share (basic and diluted) have been re-stated for previous periods / year in accordance with Ind AS 33 - Earning Per Share. 7. The Company has single reportable business segment i.e, Agro Chemical Business. Accordingly no separate information for segment wise disclosure is given in provided with the requirements of Indian Accounting Standard (Ind AS) 108 - Operating Segments. 8. The figures for the corresponding previous period have been regrouped/ reclassified wherever necessary, to make them comparable. 9. The Company has M/s. Sikko Foundation , Section 8 Company limited by shares as its Wholly Owned Subsidiary. However, the subsidiary has not commenced its operation yet. Therefore, the standalone and consolidated financial results for the quarter and nine months ended on December 31, 2025 has been prepared on the basis of standalone information of Holding company i.e. Sikko Industries Limited. 10. The Company does not have ant joint ventures or associate companies as on December 31, 2025.



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
Total Amount of items that will not be reclassified to profit and loss
2 Income tax relating to items that will not be reclassified to profit or loss 0.00 0.00
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 0.00 0.00





Statement on Deviation or Variation for proceeds of Public Issue, Rights Issue, Preferential Issue, Qualified Institutions Placement Etc. (1)

Amount in (Lakhs)

Mode of Fund Raising Rights Issues
Description of mode of fund raising (Applicable in case of others is selected)
Date of Raising Funds 25-01-2025
Amount Raised 4,939.20
Report filed for Quarter ended 31-12-2025
Monitoring Agency Not Applicable
Monitoring Agency Name, if applicable
Is there a Deviation / Variation in use of funds raised No
If yes, whether the same is pursuant to change in terms of a contract or objects, which was approved by the shareholders
If Yes, Date of shareholder Approval
Explanation for the Deviation / Variation NA
Comments of the Audit Committee after review NA
Comments of the auditors, if any NA
Sr. Original Object Modified Object, if any Original Allocation Modified allocation, if any Funds Utilised Amount of Deviation/Variation for the quarter according to applicable object Remarks if any
1 Capital expenditure for purchase of Land, Building Construction and fabrication and Plant & Machineries NA 4,100.43 0.00 3,688.40 0.00
2 Offer Related Expenses NA 60.00 0.00 29.78 0.00
3 To meet General corporate purposes NA 778.77 0.00 778.77 0.00


Signatory Details

Name of signatory Dhruvitkumar Pareshbhai Mandliya
Designation of person Company Secretary and Compliance Officer
Place Ahmedabad
Date 07-02-2026