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 Standalone
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
Whether the company has any related party? Yes
Whether the company has entered into any Related Party transaction during the selected half year for which it wants to submit disclosure? Yes
(I) We declare that the acceptance of fixed deposits by the bans/Non-Banking Finance Company are at the terms uniformly applicable/offered to all shareholders/public NA
(II) We declare that the scheduled commercial bank, as per RBI circular RBI/DBR/2015-16/19 dated March 03, 2016, has allowed additional interest of one per cent per annum, over and above the rate of interest mentioned in the schedule of interest rates on savings or a term deposits of banks staff and their exclusive associations as well as on deposits of Chairman, Chairman & Managing Director, Executive Director or such other Executives appointed for a fixed tenure. NA
Whether the company is a high value debt listed entity according to regulation 15 (1A)? No
(a) If answer to above question is Yes, whether complying with proviso to regulation 23 (9), i.e., submitting RPT disclosures on the day of results publication?
(b) If answer to above question is No, please explain the reason for not complying.
Whether the updated Related Party Transactions (RPT) Policy (in compliance with Reg. 23 of SEBI LODR) has been uploaded on the website of the Company? Yes
Latest Date on which RPT policy is updated 19-05-2022
Indicate Company website link for updated RPT policy of the Company http://www.standardindustries.co
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
No debt securities was issued or any default on loans was 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 01-01-2026 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 Standalone Standalone
1 Income
Revenue from operations 944.59 3,068.34
Other income (92.76) 39.34
Total income 851.83 3,107.68
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 0.00 0.00
(d) Employee benefit expense 60.28 247.44
(e) Finance costs 120.32 343.77
(f) Depreciation, depletion and amortisation expense 60.58 245.59
(f) Other Expenses
1 Charges for corporate office service and facilities 32.67 130.68
2 Consulting fees 31.73 118.64
3 Donations 0.00 52.25
4 Insurance 10.92 34.12
5 Portfolio Management Expenses 14.19 48.10
6 Repairs to buildinds, machinery and others 45.30 98.70
7 Security charges 25.53 100.80
8 Temporary manpower 30.42 86.24
9 Vehicle expenses 20.12 72.34
10 Miscellaneous Expenses 103.27 370.73
Total other expenses 314.15 1,112.60
Total expenses 1,455.63 4,866.90
3 Total profit before exceptional items and tax (603.80) (1,759.22)
4 Exceptional items 0.00 0.00
5 Total profit before tax (603.80) (1,759.22)
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 (603.80) (1,759.22)
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 (603.80) (1,759.22)
17 Other comprehensive income net of taxes 11.59 1,966.02
18 Total Comprehensive Income for the period (592.21) 206.80
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 -0.94 -2.73
Diluted earnings (loss) per share from continuing operations -0.94 -2.73
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 -0.94 -2.73
Diluted earnings (loss) per share from continuing and discontinued operations -0.94 -2.73
24 Debt equity ratio
25 Debt service coverage ratio
26 Interest service coverage ratio
27 Disclosure of notes on financial results



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 Standalone
Assets
1 Non-current assets
Property, plant and equipment 861.95
Capital work-in-progress 0.00
Investment property 1,776.76
Goodwill 0.00
Other intangible assets 303.81
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 5,974.82
Trade receivables, non-current 0.00
Loans, non-current 201.34
Other non-current financial assets
1 Other Investment 876.65
2 Other Financial Assets 29.76
Total of other non-current financial assets 906.41
Total non-current financial assets 7,082.57
Deferred tax assets (net) 0.00
Other non-current assets
1 Non-current tax assets (net) 308.38
2 Other non-current assets 1,153.26
Total of other non-current assets 1,461.64
Total non-current assets 11,486.73
2 Current assets
Inventories 0.00
Current financial asset
Current investments 2,423.18
Trade receivables, current 4,220.61
Cash and cash equivalents 188.30
Bank balance other than cash and cash equivalents 69.35
Loans, current 0.00
Other current financial assets
Total of other current financial assets 70.69
Total current financial assets 6,972.13
Current tax assets (net) 0.00
Other current assets
1 Other current assets 281.78
2 Property under development 5,527.40
Total of other current assets 5,809.18
Total current assets 12,781.31
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 24,268.04
Equity and liabilities
1 Equity
Equity attributable to owners of parent
Equity share capital 3,216.45
Other equity 13,457.72
Total equity attributable to owners of parent 16,674.17
Non controlling interest
Total equity 16,674.17
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 189.98
Total of other non-current financial liabilities 189.98
Total non-current financial liabilities 189.98
Provisions, non-current 611.87
Deferred tax liabilities (net)
Deferred government grants, Non-current
Other non-current liabilities
Total of other non-current liabilities
Total non-current liabilities 801.85
Current liabilities
Current financial liabilities
Borrowings, current 0.00
Trade payables, current
(A) Total outstanding dues of micro enterprises and small enterprises 413.10
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises 181.35
Total Trade payable 594.45
Other current financial liabilities
1 Lease Liabilities 111.09
2 Other current financial liabilities 5,898.38
Total of other current financial liabilities 6,009.47
Total current financial liabilities 6,603.92
Other current liabilities 136.71
1 Other current liabilities 136.71
Total of other current liabilities 136.71
Provisions, current 51.39
Current tax liabilities (Net) 0.00
Deferred government grants, Current 0.00
Total current liabilities 6,792.02
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 7,593.87
Total equity and liabilites 24,268.04
Disclosure of notes on assets and liabilities Textual Information(1)



Text Block

Textual Information(1) Notes to Standalone 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 Company at their meeting held on May, 12 2026. The statutory auditors of the Company 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 Company 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 company 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 The Company has an investment of, 5969.82 lakhs in its wholly owned subsidiary i.e. Standard Salt Works Limited. In view of the longterm strategic nature of the investment in leasehold rights to salt pans and the growth prospects of the subsidiary which is engaged in the manufacture of salt from the significant leased salt pans that it is holding, no provision for diminution in the value of the investment is considered necessary at this stage. 6 During the financial year under review, the Company 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 t ranches 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. 7 The Board of Directors of the Company 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. 8 The Board of Directors of the Company, 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 GeneralMeeting. The Company has not accounted for the Final Dividend as a liability as per Ind AS 10 as the dividend is declared after the reporting period. 9 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 Company has assessed the financial implications of these changes, which has resulted in NIL impact on the Company's Statement of Comprehensive Income for the year ended March 31, 2026. The company continues to monitor developments pertaining to the Labour Codes and will evaluate the impact, if any, on the measurement of employee benefits liability. 10 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. 11 The Company has created an e-mail ID viz.,standardgrievances@rediffmail.com exclusively for the purpose of registering grievances by investors. 12 Corresponding figures for the previous year/period have been regrouped/rearranged wherever necessary.



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 Standalone Standalone
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
Total Segment Revenue 944.59 3,068.34
Less: Inter segment revenue
Revenue from operations 944.59 3,068.34
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
Total Profit before tax 10.84 (6.60)
i. Finance cost 120.32 343.77
ii. Other Unallocable Expenditure net off Unallocable income 494.32 1,408.85
Profit before tax (603.80) (1,759.22)
3 (Segment Asset - Segment Liabilities)
Segment Asset
1 Property Division 11,747.56 11,747.56
2 Trading 584.50 584.50
Total Segment Asset 12,332.06 12,332.06
Un-allocable Assets 11,935.98 11,935.98
Net Segment Asset 24,268.04 24,268.04
4 Segment Liabilities
Segment Liabilities
1 Property Division 293.28 293.28
2 Trading 501.07 501.07
Total Segment Liabilities 794.35 794.35
Un-allocable Liabilities 6,799.52 6,799.52
Net Segment Liabilities 7,593.87 7,593.87
Disclosure of notes on segments Textual Information(2)



Text Block

Textual Information(2) The property division comprises of assts 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 Standalone Standalone
Other comprehensive income [Abstract]
1 Amount of items that will not be reclassified to profit and loss
1 Remeasurement of the defined benefit plans 11.59 11.59
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 11.59 1,966.02
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 11.59 1,966.02



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 Standalone
Statement of cash flows
Cash flows from used in operating activities
Profit before tax (1,759.22)
Adjustments for reconcile profit (loss)
Adjustments for finance costs 343.77
Adjustments for decrease (increase) in inventories 0.00
Adjustments for decrease (increase) in trade receivables, current (50.88)
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 (92.13)
Adjustments for other bank balances 0.00
Adjustments for increase (decrease) in trade payables, current 5,649.62
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 245.59
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 19.37
Adjustments for share-based payments 0.00
Adjustments for fair value losses (gains) 169.38
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) (53.26)
Other adjustments for non-cash items 0.14
Share of profit and loss from partnership firm or association of persons or limited liability partnerships 0.00
Total adjustments for reconcile profit (loss) 6,155.23
Net cash flows from (used in) operations 4,396.01
Dividends received 0.00
Interest paid 0.00
Interest received (111.07)
Income taxes paid (refund) 0.00
Other inflows (outflows) of cash 0.00
Net cash flows from (used in) operating activities 4,284.94
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 5,638.90
Proceeds from sales of investment property 5,586.89
Purchase of investment property 2,094.42
Proceeds from sales of intangible assets 0.00
Purchase of intangible assets 3.06
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 19.66
Income taxes paid (refund) 0.00
Other inflows (outflows) of cash (15.24)
Net cash flows from (used in) investing activities (2,106.03)
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 110.54
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 (2,094.29)
Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes 84.62
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 84.62
Cash and cash equivalents cash flow statement at beginning of period 103.68
Cash and cash equivalents cash flow statement at end of period 188.30





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


Amount in (Lakhs)

Format for Disclosure of Related Party Transactions (applicable only for half-yearly filings i.e., 2nd and 4th quarter)

Sr No. Additional disclosure of related party transactions - applicable only in case the related party transaction relates to loans, inter-corporate deposits, advances or investments made or given by the listed entity/subsidiary. These details need to be disclosed only once, during the reporting period when such transaction was undertaken.
Details of the party (listed entity/subsidiary) entering into the transaction Details of the counterparty Type of related party transaction Details of other related party transaction Value of the related party transaction as approved by the audit committee Remarks on approval by audit committee Value of the related party transaction ratified by the audit committee Date of Audit Committee Meeting where the ratification was approved Value of transaction during the reporting period In case monies are due to either party as a result of the transaction In case any financial indebtedness is incurred to make or give loans, inter-corporate deposits, advances or investments Details of the loans, inter-corporate deposits, advances or investments Notes
Name PAN Name PAN Relationship of the counterparty with the listed entity or its subsidiary Opening balance Closing balance Nature of indebtedness (loan/ issuance of debt/ any other etc.) Details of other indebtedness Cost Tenure Nature (loan/ advance/ intercorporate deposit/ investment ) Interest Rate (%) Tenure Secured/ unsecured Purpose for which the funds will be utilised by the ultimate recipient of funds (endusage)
1 Standard Industries Limited Shanudeep Private Limited Promoter Purchase of goods or services 683.64 NA 129.83 0.00 0.00
2 Standard Industries Limited Mafatlal Enterprises Limited Wholly Owned Subsidiary Advance NA 0.00 2.55 2.55 Advance 0 NA Unsecured Business / General Corporate Purpose
3 Standard Industries Limited Pradeep Rasesh Mafatlal Promoter Any other transaction Directors sitting fees 0.00 NA 0.80 0.00 0.00
4 Standard Industries Limited Divya Pradeep Mafatlal Immediate relative of Promoter Any other transaction Directors sitting fees 0.00 NA 0.40 0.00 0.00
5 Standard Industries Limited Rajanya Pradeep Mafatlal Immediate relative of Promoter Any other transaction Directors sitting fees 0.00 NA 0.40 0.00 0.00
Total value of transaction during the reporting period 131.43