Integrated Filing — IndAS



General information about company

Scrip Code 503811
NSE Symbol SIYSIL
MSEI Symbol NOLISTED
ISIN INE076B01028
Name of company SIYARAM SILK MILLS 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 19-05-2026
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 14-05-2026
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 Single segment
Description of single segment Textiles
Start date and time of board meeting 19-05-2026   16:00:00
End date and time of board meeting 19-05-2026   20:35:00
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 85,328.93 2,57,249.53
Other income 1,792.88 8,333.36
Total income 87,121.81 2,65,582.89
2 Expenses
(a) Cost of materials consumed 28,936.12 99,925.44
(b) Purchases of stock-in-trade 7,909.73 28,139.44
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade 6,978.94 (7,015.35)
(d) Employee benefit expense 5,640.53 21,167.22
(e) Finance costs 909.15 3,420.92
(f) Depreciation, depletion and amortisation expense 1,849.15 7,881.88
(f) Other Expenses
1 Processing and Labour Charges 8,605.99 31,106.62
2 Other Expenses 13,566.47 50,641.06
Total other expenses 22,172.46 81,747.68
Total expenses 74,396.08 2,35,267.23
3 Total profit before exceptional items and tax 12,725.73 30,315.66
4 Exceptional items 0.00 0.00
5 Total profit before tax 12,725.73 30,315.66
6 Tax expense
7 Current tax 3,154.00 7,136.00
8 Deferred tax (206.64) 89.67
9 Total tax expenses 2,947.36 7,225.67
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 9,778.37 23,089.99
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 9,778.37 23,089.99
17 Other comprehensive income net of taxes 81.49 54.01
18 Total Comprehensive Income for the period 9,859.86 23,144.00
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 907.40 907.40
Face value of equity share capital 2 2
27 Details of debt securities
22 Reserves excluding revaluation reserve 1,45,103.23
23 Earnings per share
i Earnings per equity share for continuing operations
Basic earnings (loss) per share from continuing operations 21.55 50.89
Diluted earnings (loss) per share from continuing operations 21.55 50.89
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 21.55 50.89
Diluted earnings (loss) per share from continuing and discontinued operations 21.55 50.89
24 Debt equity ratio 0.0200 0.0200
25 Debt service coverage ratio 10.0700 10.0700
26 Interest service coverage ratio 10.7600 10.7600
27 Disclosure of notes on financial results Textual Information(1)



Disclosure of notes on financial results

Textual Information(1) Notes : 1) The above Consolidated financial results were reviewed by the Audit Committee and approved by the Board of Directors at their respective meetings held on 19th May, 2026.These financial results have been prepared in accordance with the Companies (Indian Accounting Standard) Rules, 2015 (as amended)(Ind AS) prescribed under Section 133 of the Companies Act, 2013 and other accounting practices and policies to the extent applicable. 2) The Statutory Auditors have conducted the audit of the Consolidated financial results of the Group for the quarter and year ended 31st March, 2026, in accordance with Regulation 33 of the SEBI (Listing Obligation and Disclosure Requirements) Regulation, 2015. 3) The figures of last quarter for the current year and for the previous year are the balancing figures between the audited figures in respect of the full financial year ended 31st March and the unaudited published year-to-date figures upto the third quarter ended 31st December, which were subjected to limited review by the statutory auditor. 4) a) The Group has recognised government grants in the nature of capital subsidy relating to the Property, Plant and Equipment (PPE). According to the Group's accounting policy, Grants relating to PPE that have already been fully depreciated are included in the Other Income and grants related to PPE in respect of which balance useful life is remaining, are treated as deferred income over the period and unamortised portion of grant shown under liabilities. Details of same is given below : ( Rs. In Lakhs) Particulars Quarter Ended Year Ended 31.03.2026 (Audited refer note 3) 31.12.2025 (Unaudited) 31.03.2025 (Audited refer note 3) 31.03.2026 (Audited) 31.03.2025 (Audited) Government Grants in the nature of Capital Subsidy - - - 235.69 3,487.70 Grants recognised as Other Income 90.71 90.71 103.63 531.26 2,660.54 Unamortised portion of grant related to PPE shown under other liabilities 531.61 622.32 827.16 531.61 827.16 b) Other income also includes net surplus on sale of industrial Land and Building amounting to Rs. 2122.52 lakhs for the year ended 31st, March, 2026. 5) The Holding Company has assessed and recognised the impact of implementing the New Labour Codes under employee benefits expense for the year ended 31 March 2026. The impact is not material to the financial results for the year. 6) The Group is engaged mainly in Textile business and there are no other reportable segments as per Ind AS 108. 7) a) The Board of Directors of the Holding Company has declared special Interim Dividend of Rs. 4/- (200PCT) per equity share of Rs. 2/-each on the occasion of centenary birth anniversary of our Founder Late Shri Dharaprasad Poddar. b) The Board of Directors of the Holding Company has recommended Final Dividend of Rs. 5/- ( 250PCT ) per equity share of Rs. 2/- each, subject to approval of Shareholders at ensuing Annual General Meeting. 8) The previous period's/year's figures 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 54,865.09
Capital work-in-progress 1,448.96
Investment property 1,392.63
Goodwill 0.00
Other intangible assets 3,060.17
Intangible assets under development
Biological assets other than bearer plants
Investments accounted for using equity method
Non-current financial assets
Non-current investments 6,568.74
Trade receivables, non-current
Loans, non-current 516.07
Other non-current financial assets
1 Other Financial Assets 2,526.07
Total of other non-current financial assets 2,526.07
Total non-current financial assets 9,610.88
Deferred tax assets (net)
Other non-current assets
1 Other Non-Current Assets 301.92
Total of other non-current assets 301.92
Total non-current assets 70,679.65
2 Current assets
Inventories 53,367.03
Current financial asset
Current investments 20,700.74
Trade receivables, current 64,688.00
Cash and cash equivalents 664.55
Bank balance other than cash and cash equivalents 159.67
Loans, current 268.59
Other current financial assets
Total of other current financial assets 17.57
Total current financial assets 86,499.12
Current tax assets (net) 774.38
Other current assets
1 Other current assets 7,828.94
Total of other current assets 7,828.94
Total current assets 1,48,469.47
3 Non-current assets classified as held for sale
4 Regulatory deferral account debit balances and related deferred tax Assets
Total assets 2,19,149.12
Equity and liabilities
1 Equity
Equity attributable to owners of parent
Equity share capital 907.40
Other equity 1,45,103.23
Total equity attributable to owners of parent 1,46,010.63
Non controlling interest
Total equity 1,46,010.63
2 Liabilities
Non-current liabilities
Non-current financial liabilities
Borrowings, non-current 2,252.21
Trade payables, non-current
(A) Total outstanding dues of micro enterprises and small enterprises
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises
Total Trade payable
Other non-current financial liabilities
1 Lease Liabilities 1,723.07
2 Other Financial Liabilities 3,631.69
Total of other non-current financial liabilities 5,354.76
Total non-current financial liabilities 7,606.97
Provisions, non-current 1,735.42
Deferred tax liabilities (net) 2,197.93
Deferred government grants, Non-current
Other non-current liabilities
1 Other Non-Current Liabilities 189.64
Total of other non-current liabilities 189.64
Total non-current liabilities 11,729.96
Current liabilities
Current financial liabilities
Borrowings, current 29,793.53
Trade payables, current
(A) Total outstanding dues of micro enterprises and small enterprises 3,770.42
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises 18,922.81
Total Trade payable 22,693.23
Other current financial liabilities
1 Lease Liabilities 1,465.32
2 Other Financial Liabilities 737.67
Total of other current financial liabilities 2,202.99
Total current financial liabilities 54,689.75
Other current liabilities 6,311.97
1 Other current liabilities 6,311.97
Total of other current liabilities 6,311.97
Provisions, current 406.81
Current tax liabilities (Net)
Deferred government grants, Current
Total current liabilities 61,408.53
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 73,138.49
Total equity and liabilites 2,19,149.12
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)
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 01-01-2026 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 Items that will not be reclassified to Profit & Loss 103.58 40.04
Total Amount of items that will not be reclassified to profit and loss 103.58 40.04
2 Income tax relating to items that will not be reclassified to profit or loss 26.07 10.08
3 Amount of items that will be reclassified to profit and loss
1 Items that will be reclassified to Profit & Loss 3.98 24.05
Total Amount of items that will be reclassified to profit and loss 3.98 24.05
4 Income tax relating to items that will be reclassified to profit or loss 0.00 0.00
5 Total Other comprehensive income 81.49 54.01



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 30,315.66
Adjustments for reconcile profit (loss)
Adjustments for finance costs 3,420.92
Adjustments for decrease (increase) in inventories (10,198.69)
Adjustments for decrease (increase) in trade receivables, current (14,528.26)
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 0.00
Adjustments for other bank balances 0.00
Adjustments for increase (decrease) in trade payables, current 5,182.36
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 7,881.88
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 (264.96)
Adjustments for dividend income 0.00
Adjustments for interest income 2,768.42
Adjustments for share-based payments 0.00
Adjustments for fair value losses (gains) (1,614.71)
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 (2,438.92)
Share of profit and loss from partnership firm or association of persons or limited liability partnerships 0.00
Total adjustments for reconcile profit (loss) (15,328.80)
Net cash flows from (used in) operations 14,986.86
Dividends received 0.00
Interest paid 0.00
Interest received 0.00
Income taxes paid (refund) 5,669.09
Other inflows (outflows) of cash 0.00
Net cash flows from (used in) operating activities 9,317.77
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 1,645.22
Purchase of property, plant and equipment 7,521.95
Proceeds from sales of investment property 1,341.70
Purchase of investment property 6,338.26
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 1,206.54
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 0.00
Interest received 2,770.83
Income taxes paid (refund) 0.00
Other inflows (outflows) of cash 0.00
Net cash flows from (used in) investing activities (6,895.92)
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 (8,328.94)
Payments of lease liabilities 2,089.64
Dividends paid 5,427.57
Interest paid 3,077.25
Income taxes paid (refund) 0.00
Other inflows (outflows) of cash 0.00
Net cash flows from (used in) financing activities (2,265.52)
Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes 156.33
Effect of exchange rate changes on cash and cash equivalents
Effect of exchange rate changes on cash and cash equivalents 1.49
Net increase (decrease) in cash and cash equivalents 157.82
Cash and cash equivalents cash flow statement at beginning of period 506.73
Cash and cash equivalents cash flow statement at end of period 664.55





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 Jayantilal Thakkar and Co Yes 31-03-2027