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 30-04-2026
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 17-04-2026
Description of presentation currency INR
Level of rounding used in financial results Lakhs
Reporting Type Quarterly
Reporting Quarter Fourth quarter
Nature of report standalone or consolidated Consolidated
Whether results are audited or unaudited for the quarter ended Audited
Whether results are audited or unaudited for the Year to date for current period ended/year ended Audited
Segment Reporting Multi segment
Description of single segment
Start date and time of board meeting 30-04-2026   15:30:00
End date and time of board meeting 30-04-2026   21:55:00
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 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 01-01-2026 01-04-2025
B Date of end of reporting period 31-03-2026 31-03-2026
C Whether results are audited or unaudited Audited Audited
D Nature of report standalone or consolidated Consolidated Consolidated
1 Income
Revenue from operations 4,48,930.00 15,98,153.00
Other income 1,167.00 4,854.00
Total income 4,50,097.00 16,03,007.00
2 Expenses
(a) Cost of materials consumed 3,517.00 8,081.00
(b) Purchases of stock-in-trade 2,646.00 9,100.00
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade (458.00) (969.00)
(d) Employee benefit expense 3,70,407.00 13,40,760.00
(e) Finance costs 4,860.00 17,468.00
(f) Depreciation, depletion and amortisation expense 7,036.00 21,544.00
(f) Other Expenses
1 Other Expenses 52,115.00 1,69,519.00
Total other expenses 52,115.00 1,69,519.00
Total expenses 4,40,123.00 15,65,503.00
3 Total profit before exceptional items and tax 9,974.00 37,504.00
4 Exceptional items 0.00 (29,002.00)
5 Total profit before tax 9,974.00 8,502.00
6 Tax expense
7 Current tax 879.00 7,493.00
8 Deferred tax (270.00) (9,582.00)
9 Total tax expenses 609.00 (2,089.00)
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 9,365.00 10,591.00
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 885.00 3,190.00
16 Total profit (loss) for period 10,250.00 13,781.00
17 Other comprehensive income net of taxes 7,985.00 24,538.00
18 Total Comprehensive Income for the period 18,235.00 38,319.00
19 Total profit or loss, attributable to
Profit or loss, attributable to owners of parent 10,250.00 24,538.00
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 18,235.00 38,319.00
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 7,064.00 7,064.00
Face value of equity share capital 5 5
27 Details of debt securities
22 Reserves excluding revaluation reserve 2,47,463.00
23 Earnings per share
i Earnings per equity share for continuing operations
Basic earnings (loss) per share from continuing operations 7.26 9.72
Diluted earnings (loss) per share from continuing operations 7.21 9.65
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 7.26 9.72
Diluted earnings (loss) per share from continuing and discontinued operations 7.21 9.65
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 audited consolidated financial results (“the Statement”) of SIS Limited (the “Parent” or “Company”) including its subsidiaries (collectively known as the “Group”), its joint venture entities for the quarter and year ended March 31, 2026 have been reviewed by the Audit Committee and, thereafter, approved by the Board of Directors at its meeting held on April 30, 2026. 2. The 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 year ended March 31, 2026, which needs to be explained. 3. The consolidated 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. 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 Group 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 290.02 crores in the statement. Considering the materiality and regulatory-driven, non-recurring nature of this development, the Group has presented such incremental impact as “Exceptional item” in the consolidated statement of profit & loss for the year ended March 31, 2026. The Group 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. 5. During the quarter ended March 31, 2026, upon exercise of vested stock options by the eligible employees, the Parent has allotted 271,467 equity shares of INR 5 each. Consequent to said allotment, the paid-up equity share capital of the Parent stands at INR 706,360,795 divided into 141,272,159 equity shares of INR 5 each. 6. During the quarter ended March 31, 2026, the Board of Directors of the Parent declared and paid an interim dividend of INR 7 per equity share (face value of INR 5 each) for the year ended March 31, 2026. 7. During the quarter ended March 31, 2026, the Board of Directors approved the appointment of Mr. Ravindra Kishore Sinha (DIN: 00945635), as Chairman Emeritus of the Parent with effect from January 29, 2026 in recognition of his distinguished leadership and long-standing contribution as the founder of the Parent. 8. During the quarter ended March 31, 2026, based on the recommendation of the Nomination and Remuneration Committee and, the Board of directors, the shareholders, by way of special resolution passed through postal ballot, approved the appointment of Dr. Onkar Sharma (DIN: 11462580) as an Independent Director (Non-Executive and Independent) on the Board of the Parent for a period of 2 (two) years with effect from January 29, 2026. 9. During the quarter ended March 31, 2026, based on the recommendation of the Nomination and Remuneration Committee and the Board of directors, the shareholders, by way of special resolution passed through postal ballot, approved the re-appointment of Mr. Deepak Kumar (DIN: 02568053) as an Independent Director on the Board of the Parent for a second term of 2 (two) years with effect from June 27, 2026. 10. The figures for the quarter ended March 31, 2026, and the corresponding quarter ended March 31, 2025, are the balancing figures between the audited figures in respect of the full financial year and the published year to date figures upto the third quarter of the respective financial year.



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 31-03-2026
Whether results are audited or unaudited Audited
Nature of report standalone or consolidated Consolidated
Assets
1 Non-current assets
Property, plant and equipment 73,309.00
Capital work-in-progress 269.00
Investment property 0.00
Goodwill 1,00,189.00
Other intangible assets 24,977.00
Intangible assets under development 6,083.00
Biological assets other than bearer plants 0.00
Investments accounted for using equity method 13,286.00
Non-current financial assets
Non-current investments 5,250.00
Trade receivables, non-current 0.00
Loans, non-current 0.00
Other non-current financial assets
1 Other financial assets 7,797.00
Total of other non-current financial assets 7,797.00
Total non-current financial assets 13,047.00
Deferred tax assets (net) 41,591.00
Other non-current assets
1 Income tax assets (net) 23,204.00
2 Other non – current assets 379.00
Total of other non-current assets 23,583.00
Total non-current assets 2,96,334.00
2 Current assets
Inventories 4,731.00
Current financial asset
Current investments 62.00
Trade receivables, current 2,36,133.00
Cash and cash equivalents 77,870.00
Bank balance other than cash and cash equivalents 26,173.00
Loans, current 0.00
Other current financial assets
Total of other current financial assets 1,04,170.00
Total current financial assets 4,44,408.00
Current tax assets (net)
Other current assets
1 Other current assets 17,719.00
Total of other current assets 17,719.00
Total current assets 4,66,858.00
3 Non-current assets classified as held for sale
4 Regulatory deferral account debit balances and related deferred tax Assets
Total assets 7,63,192.00
Equity and liabilities
1 Equity
Equity attributable to owners of parent
Equity share capital 7,064.00
Other equity 2,47,463.00
Total equity attributable to owners of parent 2,54,527.00
Non controlling interest
Total equity 2,54,527.00
2 Liabilities
Non-current liabilities
Non-current financial liabilities
Borrowings, non-current 89,709.00
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
1 Lease liabilities 29,985.00
2 Other financial liabilities 22,052.00
Total of other non-current financial liabilities 52,037.00
Total non-current financial liabilities 1,41,746.00
Provisions, non-current 39,088.00
Deferred tax liabilities (net) 5,119.00
Deferred government grants, Non-current 0.00
Other non-current liabilities
Total of other non-current liabilities
Total non-current liabilities 1,85,953.00
Current liabilities
Current financial liabilities
Borrowings, current 53,826.00
Trade payables, current
(A) Total outstanding dues of micro enterprises and small enterprises 2,646.00
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises 8,230.00
Total Trade payable 10,876.00
Other current financial liabilities
1 Lease liabilities 5,410.00
2 Other financial liabilities 1,55,274.00
Total of other current financial liabilities 1,60,684.00
Total current financial liabilities 2,25,386.00
Other current liabilities 26,824.00
1 Other current liabilities 26,824.00
Total of other current liabilities 26,824.00
Provisions, current 66,407.00
Current tax liabilities (Net) 4,095.00
Deferred government grants, Current 0.00
Total current liabilities 3,22,712.00
3 Liabilities directly associated with assets in disposal group classified as held for sale 0.00
4 Regulatory deferral account credit balances and related deferred tax liability 0.00
Total liabilities 5,08,665.00
Total equity and liabilites 7,63,192.00
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 01-01-2026 01-04-2025
Date of end of reporting period 31-03-2026 31-03-2026
Whether results are audited or unaudited Audited Audited
Nature of report standalone or consolidated Consolidated Consolidated
1 Segment Revenue (Income)
(net sale/income from each segment should be disclosed)
1 Security services – India 1,92,532.00 6,82,684.00
2 Security services – International 1,94,958.00 6,73,959.00
3 Facilities management 63,467.00 2,49,390.00
Total Segment Revenue 4,50,957.00 16,06,033.00
Less: Inter segment revenue 2,027.00 7,880.00
Revenue from operations 4,48,930.00 15,98,153.00
2 Segment Result
Profit (+) / Loss (-) before tax and interest from each segment
1 Security services – India 9,843.00 35,108.00
2 Security services – International 7,411.00 23,644.00
3 Facilities management 3,467.00 12,987.00
Total Profit before tax 20,721.00 71,739.00
i. Finance cost (4,111.00) (15,989.00)
ii. Other Unallocable Expenditure net off Unallocable income 13,973.00 47,034.00
Profit before tax 10,859.00 40,694.00
3 (Segment Asset - Segment Liabilities)
Segment Asset
1 Security services – India 3,24,785.00 3,24,785.00
2 Security services – International 3,22,264.00 3,22,264.00
3 Facilities management 1,16,143.00 1,16,143.00
Total Segment Asset 7,63,192.00 7,63,192.00
Un-allocable Assets 0.00 0.00
Net Segment Asset 7,63,192.00 7,63,192.00
4 Segment Liabilities
Segment Liabilities
1 Security services – India 2,26,983.00 2,26,983.00
2 Security services – International 2,18,029.00 2,18,029.00
3 Facilities management 63,653.00 63,653.00
Total Segment Liabilities 5,08,665.00 5,08,665.00
Un-allocable Liabilities 0.00 0.00
Net Segment Liabilities 5,08,665.00 5,08,665.00
Disclosure of notes on segments Textual Information(2)



Text Block

Textual Information(2) The Group is currently focused on three business groups, viz., Security Services (India), Security Services (International) and Facility Management. The Group's organizational structure and governance processes are designed to support effective management of multiple businesses while retaining focus on each one of them. The Operating Segments have been reported in a manner consistent with the internal reporting provided to the Group Management Committee, which is the Chief Operating Decision Maker. The business groups comprise the following: Security Services (India) – Guarding, Electronic security and home alarm monitoring and response services Security Services (International) – Guarding, Mobile patrols, Emergency medical response and rescue,Loss prevention and allied services Facilities Management – Housekeeping, Cleaning, Facility operation & management and Pest control services



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 01-01-2026 01-04-2025
B Date of end of reporting period 31-03-2026 31-03-2026
C Whether results are audited or unaudited Audited Audited
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 Remeasurement of defined benefit plan 2,676.00 10,711.00
2 Share of other comprehensive income of associates / joint ventures 15.00 20.00
Total Amount of items that will not be reclassified to profit and loss 2,691.00 10,731.00
2 Income tax relating to items that will not be reclassified to profit or loss 707.00 2,734.00
3 Amount of items that will be reclassified to profit and loss
1 Foreign exchange gain / (loss) on monetary items included in Net Investment in a foreign subsidiary 6,001.00 16,541.00
Total Amount of items that will be reclassified to profit and loss 6,001.00 16,541.00
4 Income tax relating to items that will be reclassified to profit or loss 0.00 0.00
5 Total Other comprehensive income 7,985.00 24,538.00



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 31-03-2026
C Whether results are audited or unaudited Audited
D Nature of report standalone or consolidated Consolidated
Statement of cash flows
Cash flows from used in operating activities
Profit before tax 8,502.00
Adjustments for reconcile profit (loss)
Adjustments for finance costs 17,468.00
Adjustments for decrease (increase) in inventories (959.00)
Adjustments for decrease (increase) in trade receivables, current (13,777.00)
Adjustments for decrease (increase) in trade receivables, non-current 0.00
Adjustments for decrease (increase) in other current assets 290.00
Adjustments for decrease (increase) in other non-current assets 0.00
Adjustments for other financial assets, non-current (97.00)
Adjustments for other financial assets, current (18,694.00)
Adjustments for other bank balances 0.00
Adjustments for increase (decrease) in trade payables, current 295.00
Adjustments for increase (decrease) in trade payables, non-current 0.00
Adjustments for increase (decrease) in other current liabilities 687.00
Adjustments for increase (decrease) in other non-current liabilities 0.00
Adjustments for depreciation and amortisation expense 21,544.00
Adjustments for impairment loss reversal of impairment loss recognised in profit or loss 0.00
Adjustments for provisions, current 39,213.00
Adjustments for provisions, non-current 0.00
Adjustments for other financial liabilities, current 26,455.00
Adjustments for other financial liabilities, non-current (88.00)
Adjustments for unrealised foreign exchange losses gains 0.00
Adjustments for dividend income 0.00
Adjustments for interest income 4,045.00
Adjustments for share-based payments 477.00
Adjustments for fair value losses (gains) 0.00
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) 0.00
Other adjustments for non-cash items 5,706.00
Share of profit and loss from partnership firm or association of persons or limited liability partnerships 0.00
Total adjustments for reconcile profit (loss) 74,475.00
Net cash flows from (used in) operations 82,977.00
Dividends received 0.00
Interest paid 0.00
Interest received 0.00
Income taxes paid (refund) 5,992.00
Other inflows (outflows) of cash 0.00
Net cash flows from (used in) operating activities 76,985.00
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 9,381.00
Other cash receipts from sales of equity or debt instruments of other entities 750.00
Other cash payments to acquire equity or debt instruments of other entities 1,400.00
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 0.00
Purchase of property, plant and equipment 18,910.00
Proceeds from sales of investment property 1,234.00
Purchase of investment property 0.00
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 0.00
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 30.00
Interest received 4,362.00
Income taxes paid (refund) 0.00
Other inflows (outflows) of cash 20,983.00
Net cash flows from (used in) investing activities (2,332.00)
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 15,165.00
Payments of other equity instruments 0.00
Proceeds from exercise of stock options 26.00
Proceeds from issuing debentures notes bonds etc 0.00
Proceeds from borrowings 9,323.00
Repayments of borrowings 24,827.00
Payments of lease liabilities 8,175.00
Dividends paid 9,886.00
Interest paid 13,224.00
Income taxes paid (refund) 0.00
Other inflows (outflows) of cash (69.00)
Net cash flows from (used in) financing activities (61,997.00)
Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes 12,656.00
Effect of exchange rate changes on cash and cash equivalents
Effect of exchange rate changes on cash and cash equivalents 7,931.00
Net increase (decrease) in cash and cash equivalents 20,587.00
Cash and cash equivalents cash flow statement at beginning of period 10,940.00
Cash and cash equivalents cash flow statement at end of period 31,527.00





Details of Impact of Audit Qualification

Amount in (Lakhs)

Whether results are audited or unaudited Audited
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 S S Kothari Mehta & Co. LLP Yes 31-08-2028