Integrated Filing — IndAS



General information about company

Scrip Code 530017
NSE Symbol SIL
MSEI Symbol NOTLISTED
ISIN INE173A01025
Name of company STANDARD 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 12-02-2026
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 03-02-2026
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 Multi segment
Description of single segment
Start date and time of board meeting 12-02-2026   12:30:00
End date and time of board meeting 12-02-2026   13:30:00
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 773.06 2,460.83
Other income 94.24 156.17
Total income 867.30 2,617.00
2 Expenses
(a) Cost of materials consumed 0.00 0.00
(b) Purchases of stock-in-trade 677.88 2,017.20
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade 39.26 130.27
(d) Employee benefit expense 75.54 204.14
(e) Finance costs 79.66 223.59
(f) Depreciation, depletion and amortisation expense 64.45 200.87
(f) Other Expenses
1 Charges for corporate office service and facilities 32.67 98.01
2 Consulting fees 29.26 86.91
3 Donations 51.00 52.25
4 Ownership Flat maintenance expenses 8.69 23.58
5 Portfolio Management Expenses 8.06 33.91
6 Repairs to Building, Machinery and others 53.91 88.49
7 Security charges 25.08 75.27
8 Temporary manpower 19.31 55.82
9 Travelling and Conveyance expenses 28.61 56.09
10 Other miscellaneous expenses 135.81 499.69
Total other expenses 392.40 1,070.02
Total expenses 1,329.19 3,846.09
3 Total profit before exceptional items and tax (461.89) (1,229.09)
4 Exceptional items 0.00 0.00
5 Total profit before tax (461.89) (1,229.09)
6 Tax expense
7 Current tax 0.00 0.00
8 Deferred tax 0.00 0.00
9 Total tax expenses 0.00 0.00
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 (461.89) (1,229.09)
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 (461.89) (1,229.09)
17 Other comprehensive income net of taxes (1.00) 1,953.48
18 Total Comprehensive Income for the period (462.89) 724.39
19 Total profit or loss, attributable to
Profit or loss, attributable to owners of parent 0.00 0.00
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 0.00 0.00
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 3,216.45 3,216.45
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 -0.72 -1.91
Diluted earnings (loss) per share from continuing operations -0.72 -1.91
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 -0.72 -1.91
Diluted earnings (loss) per share from continuing and discontinued operations -0.72 -1.91
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) Notes to Consolidated unaudited Results for the quarter and nine months ended December 31 2025. 1 The above results have been reviewed by the Audit Committee and are approved by the Board of Directors of the Group at their meeting held on February 12 2026 and have been subjected to limited review by the statutory Auditors of the Group. 2 The above financial results have been prepared in accordance with the Indian Accounting Standards (referred to as Ind AS) as prescribed under section 133 of the Companies Act, 2013 read with Companies (Indian Accounting Standards) Rules as amended from time to time 3 During the financial year 2025-26, Standard Industries Limited disposed of its entire investment in Duville Estates Pvt Ltd, comprising 1447714 equity shares, which were classified as Equity Instruments designated at Fair Value through Other Comprehensive Income (FVTOCI) in accordance with Ind AS 109 Financial Instruments. Sale was executed in two tranches viz (a) First tranche of 904845 equity shares during the quarter July-September 2025 and (b) Second tranche of 542869 equity shares during the current quarter both aggregating to 1447714 equity shares at the fair value price of Rs 212/- per share aggregates to Rs 306915379/- as determined by Registered Valuer Bhakti Shah & Associates, Chartered Accountant. Accordingly, fair value changes of equity instruments and gain/(loss) of Rs 1954.43 lakhs on the disposal of the said instruments is accounted as per the requirements of Ind AS 109. 4 The Board of Directors of Standard Industries Limited in their meeting held on February 12, 2026, has declared Interim Dividend of Rs 0.55 per equity share of Rs 5 each (11% on the face value of Rs 5 each). Standard Industries Limited has not accounted for the Interim Dividend as a liability as per Ind AS 10 as the dividend is declared after the reporting period. 5 On November 21 2025 the Government of India notified the four Labour codes the code on wages, 2019, the Industrial Relations code 2020, the code on social security 2020, and the Occupational safety, Health and working consitions code, 2020, consolidating 29 existing labour laws. The Ministry of Labour and Employment published Draft Central Rules and FAQs to enable assessment of financial impact due to changes in regulations. The Group has assessed the incremental impact of these changes on the best information available and consistent with the guidance provided by the Institute of Chartered Accountants of India. Accordingly there is no incremental financial impact for the quarter and nine months ended December 31, 2025. 6 Standard Industries Limited has created an e-mail ID viz standardgrievances@rediffmail.com exclusively for the purpose of registering complaints by investors 7 Corresponding figures for the previous year period 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)
1 Property Division 0.00 0.00
2 Trading 0.0071638 2,123.75
3 Manufacturing 0.0005668 0.0033708
4 Others 0.00 0.00
Total Segment Revenue 773.06 2,460.83
Less: Inter segment revenue 0.00 0.00
Revenue from operations 773.06 2,460.83
2 Segment Result
Profit (+) / Loss (-) before tax and interest from each segment
1 Property Division (36.36) (120.35)
2 Trading 37.85 102.91
3 Manufacturing (76.33) (73.54)
4 Others 0.00 (0.12)
Total Profit before tax (74.84) (91.10)
i. Finance cost 79.66 223.59
ii. Other Unallocable Expenditure net off Unallocable income 307.39 914.40
Profit before tax (461.89) (1,229.09)
3 (Segment Asset - Segment Liabilities)
Segment Asset
1 Property Division 11,315.14 11,315.14
2 Trading 779.43 779.43
3 Manufacturing 963.05 963.05
4 Others 0.45 0.45
Total Segment Asset 13,058.07 13,058.07
Un-allocable Assets 8,089.53 8,089.53
Net Segment Asset 21,147.60 21,147.60
4 Segment Liabilities
Segment Liabilities
1 Property Division 749.14 749.14
2 Trading 703.11 703.11
3 Manufacturing 86.62 86.62
4 Others 0.00 0.00
Total Segment Liabilities 1,538.87 1,538.87
Un-allocable Liabilities 6,973.24 6,973.24
Net Segment Liabilities 8,512.11 8,512.11
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 Remeasurements of the defined benefit plans (1.00) (0.95)
2 Equity Instruments through other comprehensive Income 0.00 1,954.43
Total Amount of items that will not be reclassified to profit and loss (1.00) 1,953.48
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 (1.00) 1,953.48





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 R.S. Gokani & Co., Chartered Accountants Yes 30-04-2026