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 12-05-2026
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 05-05-2026
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 12-05-2026   13:15:00
End date and time of board meeting 12-05-2026   14:15:00
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 972.27 3,433.10
Other income (132.86) 23.31
Total income 839.41 3,456.41
2 Expenses
(a) Cost of materials consumed 0.00 0.00
(b) Purchases of stock-in-trade 900.30 2,917.50
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade (46.66) 83.61
(d) Employee benefit expense 66.79 270.93
(e) Finance costs 122.03 345.62
(f) Depreciation, depletion and amortisation expense 70.98 271.85
(f) Other Expenses
1 Charges for corporate office service and facilities 32.67 130.68
2 Consulting fees 31.73 118.64
3 Portfolio Management expenses 14.19 48.10
4 Power and Fuel 29.88 61.53
5 Repairs to buildings, machinery and others 72.46 160.95
6 Security Charges 25.53 100.80
7 Salt- internal shifting expenses 2.64 75.10
8 Temporary manpower 30.42 86.24
9 Vehicle expenses 20.27 73.92
10 miscellaneous expenses 187.36 661.21
Total other expenses 447.15 1,517.17
Total expenses 1,560.59 5,406.68
3 Total profit before exceptional items and tax (721.18) (1,950.27)
4 Exceptional items 0.00 0.00
5 Total profit before tax (721.18) (1,950.27)
6 Tax expense
7 Current tax 0.00 0.00
8 Deferred tax (0.10) (0.10)
9 Total tax expenses (0.10) (0.10)
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 (721.08) (1,950.17)
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 (721.08) (1,950.17)
17 Other comprehensive income net of taxes 11.20 1,964.68
18 Total Comprehensive Income for the period (709.88) 14.51
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 3,216.45 3,216.45
Face value of equity share capital 5 5
27 Details of debt securities
22 Reserves excluding revaluation reserve 0.00
23 Earnings per share
i Earnings per equity share for continuing operations
Basic earnings (loss) per share from continuing operations -1.12 -3.03
Diluted earnings (loss) per share from continuing operations -1.12 -3.03
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 -1.12 -3.03
Diluted earnings (loss) per share from continuing and discontinued operations -1.12 -3.03
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 Audited Results for the quarter and year ended March 31, 2026. 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 May, 12 2026. The statutory auditors of the Group have expressed unqualified opinion on these Financial Results. 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 The Group had opted Tax U/s 115BAA applicable to Domestic Companies w.e.f Financial year 2021-22 and accordingly, tax expenses have been calculated and provided for. 4 The Group has not recognised deferred tax assets on all deductible temporary differences based on the certainty and virtual certainty requirement as per lndAS 12 Income Taxes. 5 During the financial year under review, Standard Industries Limited disposed of its entire investment in Duville Estates Pvt. Ltd., comprising 14,47, 714 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 9,04,845 equity shares during the quarter July-September 2025 and (b) Second tranche of 5,42,869 equity shares during the quarter October-December 2025 both aggregating to 14,47,714 equity shares at the fair value price of ~.212/- per share aggregates to ~.30,69,15,379/-as determined by Registered Valuer Bhakti Shah & Associates, Chartered Accountant. Accordingly, fair value changes of equity instruments and gain/(loss) of ~ 1954.43 lakhs on the disposal of the said instruments is accounted as per the requirements of Ind AS 109. 6 The Board of Directors of Standard Industries Limited in their meeting held on February 12, 2026, has declared Interim Dividend of ~ 0.55 per equity share of ~ 5/- each ( 11 % on the face value of ~- 5/- each). The same is paid on March 11, 2026. 7 The Board of Directors of the Standard Industries Limited, in their meeting held on May 12, 2026, has recommended a Final Dividend of ~.0.25 per equity share of ~.5/- each (5% on the face value of ~-5/- each), which is subject to approval of Shareholders in the ensuing Annual General Meeting. The Standard Industries Limited has not accounted for the Final Dividend as a liability as per Ind AS 10 as the dividend is declared after the reporting period. 8 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 (collectively referred to as the Labour Codes), which consolidate twenty-nine existing labour laws into a unified framework governing employee benefits during employment and post-employment. The Labour Codes, amongst other things, introduce changes including a uniform definition of wages and enhanced benefits relating to leave. The Group has assessed the financial implications of these changes, which has resulted in NIL impact on the Group's Statement of Comprehensive Income for the year ended March 31, 2026. The Group continues to monitor developments p ertaining to the Labour Codes and will evaluate the impact, if any, on the measurement of employee benefits liability. 9 The figures of the last quarter 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 financial year. 10 Standard Industries Limited has created an e-mail ID viz.,standardgrievances@rediffmail.com exclusively for the purpose of registering grievances by investors. 11 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


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 1,032.84
Capital work-in-progress 0.00
Investment property 1,776.77
Goodwill 50.77
Other intangible assets 366.14
Intangible assets under development 0.00
Biological assets other than bearer plants 0.00
Investments accounted for using equity method 0.00
Non-current financial assets
Non-current investments 876.65
Trade receivables, non-current 0.00
Loans, non-current 201.34
Other non-current financial assets
1 other financial assets 48.03
Total of other non-current financial assets 48.03
Total non-current financial assets 1,126.02
Deferred tax assets (net) 0.00
Other non-current assets
1 Non-current tax assets (net) 310.52
2 Other non-current assets 1,158.26
Total of other non-current assets 1,468.78
Total non-current assets 5,821.32
2 Current assets
Inventories 154.69
Current financial asset
Current investments 2,598.62
Trade receivables, current 4,269.57
Cash and cash equivalents 252.08
Bank balance other than cash and cash equivalents 124.35
Loans, current 2.72
Other current financial assets
Total of other current financial assets 145.13
Total current financial assets 7,392.47
Current tax assets (net) 0.00
Other current assets
1 Other current assets 297.41
2 Property under development 5,527.40
Total of other current assets 5,824.81
Total current assets 13,371.97
3 Non-current assets classified as held for sale 0.00
4 Regulatory deferral account debit balances and related deferred tax Assets 0.00
Total assets 19,193.29
Equity and liabilities
1 Equity
Equity attributable to owners of parent
Equity share capital 3,216.45
Other equity 8,290.33
Total equity attributable to owners of parent 11,506.78
Non controlling interest 0.00
Total equity 11,506.78
2 Liabilities
Non-current liabilities
Non-current financial liabilities
Borrowings, non-current 0.00
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 231.25
Total of other non-current financial liabilities 231.25
Total non-current financial liabilities 231.25
Provisions, non-current 622.63
Deferred tax liabilities (net)
Deferred government grants, Non-current
Other non-current liabilities
Total of other non-current liabilities
Total non-current liabilities 853.88
Current liabilities
Current financial liabilities
Borrowings, current 0.00
Trade payables, 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 608.79
Total Trade payable 608.79
Other current financial liabilities
1 Lease Liabilities 129.73
2 Other current financial liabilities 5,898.38
Total of other current financial liabilities 6,028.11
Total current financial liabilities 6,636.90
Other current liabilities 143.48
1 Other current liabilities 143.48
Total of other current liabilities 143.48
Provisions, current 52.25
Current tax liabilities (Net)
Deferred government grants, Current
Total current liabilities 6,832.63
3 Liabilities directly associated with assets in disposal group classified as held for sale
4 Regulatory deferral account credit balances and related deferred tax liability
Total liabilities 7,686.51
Total equity and liabilites 19,193.29
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 Property division 0.00 0.00
2 Trading 0.0094459 3,068.34
3 Manufacturing 0.0002768 0.0036476
4 others 0.00 0.00
Total Segment Revenue 972.27 3,433.10
Less: Inter segment revenue 0.00 0.00
Revenue from operations 972.27 3,433.10
2 Segment Result
Profit (+) / Loss (-) before tax and interest from each segment
1 Property division (30.78) (151.13)
2 Trading 41.62 144.53
3 Manufacturing (117.28) (190.82)
4 others (0.17) (0.29)
Total Profit before tax (106.61) (197.71)
i. Finance cost 122.03 345.62
ii. Other Unallocable Expenditure net off Unallocable income 492.54 1,406.94
Profit before tax (721.18) (1,950.27)
3 (Segment Asset - Segment Liabilities)
Segment Asset
1 Property division 11,747.56 11,747.56
2 Trading 584.50 584.50
3 Manufacturing 851.38 851.38
4 others 0.47 0.47
Total Segment Asset 13,183.91 13,183.91
Un-allocable Assets 6,009.38 6,009.38
Net Segment Asset 19,193.29 19,193.29
4 Segment Liabilities
Segment Liabilities
1 Property division 293.28 293.28
2 Trading 501.07 501.07
3 Manufacturing 92.52 92.52
4 others 0.15 0.15
Total Segment Liabilities 887.02 887.02
Un-allocable Liabilities 6,799.49 6,799.49
Net Segment Liabilities 7,686.51 7,686.51
Disclosure of notes on segments Textual Information(2)



Text Block

Textual Information(2) The property division comprises of assets which are in excess of business needs, which the company would liquidate based on the market condition.



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 Remeasurements of the defined benefit plan 11.20 10.25
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 11.20 1,964.68
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 11.20 1,964.68



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 (1,950.27)
Adjustments for reconcile profit (loss)
Adjustments for finance costs 345.62
Adjustments for decrease (increase) in inventories 83.61
Adjustments for decrease (increase) in trade receivables, current (24.44)
Adjustments for decrease (increase) in trade receivables, non-current 0.00
Adjustments for decrease (increase) in other current assets 0.00
Adjustments for decrease (increase) in other non-current assets 0.00
Adjustments for other financial assets, non-current 0.00
Adjustments for other financial assets, current (92.16)
Adjustments for other bank balances 0.00
Adjustments for increase (decrease) in trade payables, current 5,665.49
Adjustments for increase (decrease) in trade payables, non-current 0.00
Adjustments for increase (decrease) in other current liabilities 0.00
Adjustments for increase (decrease) in other non-current liabilities 0.00
Adjustments for depreciation and amortisation expense 271.85
Adjustments for impairment loss reversal of impairment loss recognised in profit or loss 0.00
Adjustments for provisions, current 0.00
Adjustments for provisions, non-current 0.00
Adjustments for other financial liabilities, current 0.00
Adjustments for other financial liabilities, non-current 0.00
Adjustments for unrealised foreign exchange losses gains 0.00
Adjustments for dividend income 37.63
Adjustments for interest income 38.59
Adjustments for share-based payments 0.00
Adjustments for fair value losses (gains) 204.83
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) (53.34)
Other adjustments for non-cash items 0.81
Share of profit and loss from partnership firm or association of persons or limited liability partnerships 0.00
Total adjustments for reconcile profit (loss) 6,326.05
Net cash flows from (used in) operations 4,375.78
Dividends received 0.00
Interest paid 0.00
Interest received 0.00
Income taxes paid (refund) 111.94
Other inflows (outflows) of cash 0.00
Net cash flows from (used in) operating activities 4,263.84
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 0.00
Other cash receipts from sales of equity or debt instruments of other entities 0.00
Other cash payments to acquire equity or debt instruments of other entities 0.00
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 1.41
Purchase of property, plant and equipment 5,653.95
Proceeds from sales of investment property 5,657.26
Purchase of investment property 2,274.42
Proceeds from sales of intangible assets 0.00
Purchase of intangible assets 5.19
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 37.63
Interest received 38.72
Income taxes paid (refund) 0.00
Other inflows (outflows) of cash 142.65
Net cash flows from (used in) investing activities (2,055.89)
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 0.00
Payments of other equity instruments 0.00
Proceeds from exercise of stock options 0.00
Proceeds from issuing debentures notes bonds etc 0.00
Proceeds from borrowings 0.00
Repayments of borrowings 1,224.95
Payments of lease liabilities 116.53
Dividends paid 358.16
Interest paid 400.64
Income taxes paid (refund) 0.00
Other inflows (outflows) of cash 0.00
Net cash flows from (used in) financing activities (2,100.28)
Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes 107.67
Effect of exchange rate changes on cash and cash equivalents
Effect of exchange rate changes on cash and cash equivalents 0.00
Net increase (decrease) in cash and cash equivalents 107.67
Cash and cash equivalents cash flow statement at beginning of period 144.41
Cash and cash equivalents cash flow statement at end of period 252.08





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 R.S. Gokani & Co. Chartered Accountants Yes 30-04-2029