Integrated Filing — IndAS



General information about company

Scrip Code 505729
NSE Symbol SINGERIND
MSEI Symbol NOTLISTED
ISIN INE638A01035
Name of company Singer India 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 27-05-2026
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 18-05-2026
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 27-05-2026   16:15:00
End date and time of board meeting 27-05-2026   20:30:00
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 10-02-2025
Indicate Company website link for updated RPT policy of the Company https://singerindia.com/wp-content/uploads/2025/02/RPT-Policy-1.pdf
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? Yes
No. of times funds raised during the quarter 1
Whether the disclosure for the Default on Loans and Debt Securities is applicable to the entity? No
Not Applicable



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 16,632.00 55,733.00
Other income 223.00 702.00
Total income 16,855.00 56,435.00
2 Expenses
(a) Cost of materials consumed 1,312.00 2,589.00
(b) Purchases of stock-in-trade 13,115.00 37,792.00
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade (2,075.00) 400.00
(d) Employee benefit expense 1,357.00 5,211.00
(e) Finance costs 17.00 46.00
(f) Depreciation, depletion and amortisation expense 112.00 370.00
(f) Other Expenses
1 Other Expenses 2,231.00 8,221.00
Total other expenses 2,231.00 8,221.00
Total expenses 16,069.00 54,629.00
3 Total profit before exceptional items and tax 786.00 1,806.00
4 Exceptional items 18.00 (73.00)
5 Total profit before tax 804.00 1,733.00
6 Tax expense
7 Current tax (49.00) 201.00
8 Deferred tax 263.00 256.00
9 Total tax expenses 214.00 457.00
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 590.00 1,276.00
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 0.00 0.00
16 Total profit (loss) for period 590.00 1,276.00
17 Other comprehensive income net of taxes (5.00) (19.00)
18 Total Comprehensive Income for the period 585.00 1,257.00
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 1,244.00 1,244.00
Face value of equity share capital 2 2
27 Details of debt securities
22 Reserves excluding revaluation reserve 16,581.00
23 Earnings per share
i Earnings per equity share for continuing operations
Basic earnings (loss) per share from continuing operations 0.95 2.07
Diluted earnings (loss) per share from continuing operations 0.95 2.06
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 0.95 2.07
Diluted earnings (loss) per share from continuing and discontinued operations 0.95 2.06
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: 1. The above audited financial results for the quarter and year ended 31 March 2026 were reviewed and recommended by the Audit Committee and were approved by the Board of Directors at their respective meetings held on 27 May 2026. The Statutory Auditors of Singer India Limited ('the Company') have issued an unmodified audit opinion. The annual financial results include the results for the quarter ended 31 March 2026 and 31 March 2025 being the balancing figure between the audited figures in respect of the full financial year for the respective years and the published unaudited year to date figures up to the third quarter of the respective financial years which were subject to limited review by us. 2. The above financial results have been prepared in accordance with the Indian Accounting Standards (Ind AS) prescribed under Section 133 of the Companies Act, 2013 read with relevant rules issued thereunder and other accounting principles generally accepted in India. 3. The certificate of Managing Director and Chief Financial Officer in terms of Regulation 33 of the Securities and Exchange Board of India (Listing Obligations and Disclosure Requirements) Regulations, 2015, in respect of the above results has been placed before the Board of Directors. 4. On November 21, 2025, the Government of India notified the four Labour Codes - the Code on Wages, 2019, the Industrial Relations Code, 2020, the Code on Social Security, 2020, and the Occupational Safety, Health and Working Conditions Code, 2020 - consolidating 29 existing labour laws. The Ministry of Labour & Employment published draft Central Rules and FAQs to enable assessment of the financial impact due to changes in regulations. The Company 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. Considering the materiality and regulatory-driven, non-recurring nature of this impact, the Company has presented such incremental impact as “One time impact of new Labour Codes” under “Exceptional items”. The incremental impact consisting of gratuity of Rs. 50.09 lakhs and long-term compensated absences of Rs. 23.01 lakhs primarily arises due to change in wage definition. The Company continues to monitor the finalisation of Central / State Rules and clarifications from the Government on other aspects of the Labour Code and would provide appropriate accounting effect on the basis of such developments as needed. 5. Earnings per share are not annualised for the quarter ended 31 March 2026, 31 December 2025, and 31 March 2025. 6. During the year ended 31 March 2026, the Company has raised additional share capital aggregating to Rs.448.55 lakhs by way of preferential allotment of equity shares. The Company has issued 5,63,578 shares at a price of Rs. 79.59/- per share whereby equity share capital has increased by Rs. 11.27 lakhs and securities premium account is increased by Rs. 426.31 lakhs (net of expenses of Rs. 10.97 lakhs). The proceeds of the issue from the said preferential allotment are towards expansion of the manufacturing facility including designing and development of tools and equipment for Sewing Machines and the said proceeds will be utilised by 31 March 2028. The total proceeds of Rs. 437.58 lakhs (net of related expense of INR 10.97 lakhs). 7. The above results of the Company are available on the Company's website https://www.singerindia.com/ and also on https://www.bseindia.com and https://www.nseindia.com 8. The Bureau of India Standard (BIS) certification marked license number CM/L - 41000049170 ('License') as per IS 15449: Part 1: 2004 granted to a vendor that supplies a sub category of mechanical household Zig-Zag machines which was cancelled by the BIS w.e.f. 8 August 2023 by serving a notice dated 14 August 2023. This affected the Company's ability to import mechanical household Zig-Zag sewing machines. The BIS, through its committee comprising industry representatives, has revised the applicable standards and notified the Gazette and that the Company’s future imports of Zig Zag sewing machines will be brought under the scope of the revised standards. The Company filed a writ petition with the Delhi High Court on 10 November 2023 to stay/quash the order cum notice of cancellation of the License/setting aside the IS 15449: Part 1: 2004 and passing of appropriate directions to amend the prevailing regulations in line with the updated technological norms. In view of the notification of the revised standard and based on the management assessment, the Company decided to withdraw its writ petition. Accordingly, the Hon'ble Delhi High Court, vide its order dated 22 January 2026, permitted withdrawal of the petition and dismissed the matter as withdrawn. In the meantime earlier, the Company sought a No Objection Certificate (“NOC”) dated 18 October 2023 from the Ministry of Commerce & Industry to import such Zig-Zag machines without a BIS mark in order to maintain its supply of goods. This NOC expired on 17 January 2024 and the Company obtained the NOC for a further extended period of three months w.e.f. 14 February 2024 which expired on 13 May 2024. During this period, the Company had continued to import such Zig- Zag machines without a BIS mark. The Company applied for another NOC on 12 August 2024 and obtained it on 14th November 2024, valid for period of three months which expired on 13th February 2025, The Company has applied for NOC on 12 September 2025, 23 October 2025 and 05 December 2025 and obtained it on 19 September 2025, 03 November 2025 and 11 December 2025 respectively. All of these NOCs are expired on 12 February 2026. The BIS license marked license number CM/L - 9700010710 ('License') as per IS 15449: Part 1: 2004 issued to the Company’s own factory situated at Jammu to manufacture household Zig-Zag machines, Consequent upon the revision of IS15449: Part1:2004 as IS15449 : PART 1:2024, license has been revised effective 6th November 2025 as per license endorsement no 11, dated 7 November 2025 issued by BIS. Additionally, pursuant to the amendments executed as of 12 November 2025 to the existing Trademark License Agreements with the Trademark Licensor, the Company has obtained the right to manufacture and / or outsource zig-zag sewing machines to be sold in India, under the Singer & Merritt Brands, and available only the to Licensor for export to and other Country Worldwide, in accordance with the agreed Royalty fees and the terms of the agreements. 9. A fire incident occurred at the registered office of the Company on 13 July 2025 and the same was intimated by the Company to Bombay Stock Exchange on dated 14 July 2025. There has been no disruption to the Company’s business operations or customer services, as the majority of IT systems are hosted on secure, cloud-based SaaS platforms, enabling uninterrupted remote working. The Company has arranged for temporary office space in the same premises and has partially resumed on-site operations, office space taken at new location has been fully operational effective from 15 January 2026. 10. In accordance with the provisions of Section 62(1)(b) of the Companies Act, 2013, the Companies (Share Capital and Debentures) Rules, 2014 and the Securities and Exchange, Board of India (Share Based Employee Benefits) Regulations, 2014 (“ESOP Regulations”) and with the approval of the shareholders obtained through Postal Ballot, the Company, during the financial year 2023-24, introduced and implemented Singer India - Employee Stock Option Plan 2023’ (“ESOP 2023”). Under ESOP 2023, not exceeding 36,00,000 Stock Options can be granted to the eligible employees/non-executive directors of the Company. The same was intimated by the Company to Bombay stock exchange. The Nomination and Remuneration Committee of the Company granted 31,50,000 Stock Options during the year ended 31 March 2024, 1,25,000 Stock Options during the year ended 31 March 2025, 1,00,000 Stock Options during the period ended 30 June 2025 and 1,00,000 Stock Options during the period ended 30 September 2025. Out of these granted options 21,06,250 options are vested and out of these vested options 62,500 options are expired, 4,62,500 options have been exercised and allotted on 17 October 2024 and out of remaining unvested options, 62,500 options are lapsed and rest are pending for exercise. 11. Dividend declared by the Company is based on profits available for distribution. On 27 May 2026, the Board of Directors of the Company have proposed a final dividend of Rs.0.40 per equity share (face value of Rs. 2 per equity share) for the year ended 31 March 2026 subject to the approval of shareholders at the upcoming Annual General Meeting. 12. The Company submitted its application for registration / listing with the National Stock Exchange of India Limited (NSE) on 14 November 2025, the company got listed with NSE on 19 March 2026.



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 1,044.00
Capital work-in-progress 55.00
Investment property 0.00
Goodwill 0.00
Other intangible assets 1,164.00
Intangible assets under development 55.00
Biological assets other than bearer plants 0.00
Investments accounted for using equity method 0.00
Non-current financial assets
Non-current investments 0.00
Trade receivables, non-current
Loans, non-current 0.00
Other non-current financial assets
1 Other Financial Assets 849.00
Total of other non-current financial assets 849.00
Total non-current financial assets 849.00
Deferred tax assets (net)
Other non-current assets
1 Income Tax Assets 263.00
2 Other non-current assets 11.00
3 Right-of-use assets 676.00
Total of other non-current assets 950.00
Total non-current assets 4,117.00
2 Current assets
Inventories 10,482.00
Current financial asset
Current investments 236.00
Trade receivables, current 3,859.00
Cash and cash equivalents 5,867.00
Bank balance other than cash and cash equivalents 2,468.00
Loans, current 0.00
Other current financial assets
Total of other current financial assets 150.00
Total current financial assets 12,580.00
Current tax assets (net)
Other current assets
1 Other current assets 1,769.00
Total of other current assets 1,769.00
Total current assets 24,831.00
3 Non-current assets classified as held for sale
4 Regulatory deferral account debit balances and related deferred tax Assets
Total assets 28,948.00
Equity and liabilities
1 Equity
Equity attributable to owners of parent
Equity share capital 1,244.00
Other equity 16,581.00
Total equity attributable to owners of parent 17,825.00
Non controlling interest
Total equity 17,825.00
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
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises
Total Trade payable
Other non-current financial liabilities
1 Lease Liabilities 287.00
Total of other non-current financial liabilities 287.00
Total non-current financial liabilities 287.00
Provisions, non-current 133.00
Deferred tax liabilities (net) 46.00
Deferred government grants, Non-current 0.00
Other non-current liabilities
Total of other non-current liabilities
Total non-current liabilities 466.00
Current liabilities
Current financial liabilities
Borrowings, current 0.00
Trade payables, current
(A) Total outstanding dues of micro enterprises and small enterprises 2,543.00
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises 4,356.00
Total Trade payable 6,899.00
Other current financial liabilities
1 Lease Liabilities 212.00
2 Other Financial Liabilites 1,684.00
Total of other current financial liabilities 1,896.00
Total current financial liabilities 8,795.00
Other current liabilities 1,012.00
1 Other current liabilities 1,012.00
Total of other current liabilities 1,012.00
Provisions, current 850.00
Current tax liabilities (Net)
Deferred government grants, Current
Total current liabilities 10,657.00
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 11,123.00
Total equity and liabilites 28,948.00
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 Standalone Standalone
1 Segment Revenue (Income)
(net sale/income from each segment should be disclosed)
1 Sewing machines and related accessories 13,680.00 45,255.00
2 Domestic appliances 2,952.00 10,478.00
Total Segment Revenue 16,632.00 55,733.00
Less: Inter segment revenue
Revenue from operations 16,632.00 55,733.00
2 Segment Result
Profit (+) / Loss (-) before tax and interest from each segment
1 Sewing machines and related accessories 1,740.00 5,241.00
2 Domestic appliances (259.00) (1,053.00)
Total Profit before tax 1,481.00 4,188.00
i. Finance cost 16.00 36.00
ii. Other Unallocable Expenditure net off Unallocable income 661.00 2,419.00
Profit before tax 804.00 1,733.00
3 (Segment Asset - Segment Liabilities)
Segment Asset
1 Sewing machines and related accessories 12,689.00 12,689.00
2 Domestic appliances 4,566.00 4,566.00
Total Segment Asset 17,255.00 17,255.00
Un-allocable Assets 11,693.00 11,693.00
Net Segment Asset 28,948.00 28,948.00
4 Segment Liabilities
Segment Liabilities
1 Sewing machines and related accessories 6,945.00 6,945.00
2 Domestic appliances 2,401.00 2,401.00
Total Segment Liabilities 9,346.00 9,346.00
Un-allocable Liabilities 1,777.00 1,777.00
Net Segment Liabilities 11,123.00 11,123.00
Disclosure of notes on segments Textual Information(2)



Text Block

Textual Information(2) Notes: Segment revenue and expenses: Segment revenue and expenses represents revenue and expenses that are either directly attributed to individual segments or are attributed to individual segments on a reasonable basis. The remainder of the revenue and expenses are categorised as unallocated. Segment assets and liabilities: Segment assets includes all assets used by a segment, which are directly attributed to individual segments or are attributed to individual segments on a reasonable basis. Segment liabilities include all liabilities, which are directly attributed to individual segments or are attributed to individual segments on a reasonable basis. The remainder of assets and liabilities are categorized as unallocated, since the Company believes that it is not practical to allocate the same over individual segments on a reasonable basis.



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 Remeasurements of defined benfit plans (6.00) (25.00)
Total Amount of items that will not be reclassified to profit and loss (6.00) (25.00)
2 Income tax relating to items that will not be reclassified to profit or loss (1.00) (6.00)
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
5 Total Other comprehensive income (5.00) (19.00)



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 Standalone
Statement of cash flows
Cash flows from used in operating activities
Profit before tax 1,733.00
Adjustments for reconcile profit (loss)
Adjustments for finance costs 45.00
Adjustments for decrease (increase) in inventories 30.00
Adjustments for decrease (increase) in trade receivables, current 639.00
Adjustments for decrease (increase) in trade receivables, non-current 0.00
Adjustments for decrease (increase) in other current assets (819.00)
Adjustments for decrease (increase) in other non-current assets 19.00
Adjustments for other financial assets, non-current (809.00)
Adjustments for other financial assets, current (11.00)
Adjustments for other bank balances 0.00
Adjustments for increase (decrease) in trade payables, current 1,703.00
Adjustments for increase (decrease) in trade payables, non-current 0.00
Adjustments for increase (decrease) in other current liabilities 330.00
Adjustments for increase (decrease) in other non-current liabilities 0.00
Adjustments for depreciation and amortisation expense 370.00
Adjustments for impairment loss reversal of impairment loss recognised in profit or loss 0.00
Adjustments for provisions, current 214.00
Adjustments for provisions, non-current 44.00
Adjustments for other financial liabilities, current 233.00
Adjustments for other financial liabilities, non-current 0.00
Adjustments for unrealised foreign exchange losses gains 39.00
Adjustments for dividend income 0.00
Adjustments for interest income 513.00
Adjustments for share-based payments 236.00
Adjustments for fair value losses (gains) (57.00)
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 745.00
Share of profit and loss from partnership firm or association of persons or limited liability partnerships 0.00
Total adjustments for reconcile profit (loss) 2,438.00
Net cash flows from (used in) operations 4,171.00
Dividends received 0.00
Interest paid 0.00
Interest received 0.00
Income taxes paid (refund) 469.00
Other inflows (outflows) of cash 0.00
Net cash flows from (used in) operating activities 3,702.00
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 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 2.00
Purchase of property, plant and equipment 1,662.00
Proceeds from sales of investment property 0.00
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 0.00
Interest received 498.00
Income taxes paid (refund) 0.00
Other inflows (outflows) of cash 353.00
Net cash flows from (used in) investing activities (809.00)
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 438.00
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 0.00
Payments of lease liabilities 155.00
Dividends paid 3.00
Interest paid 0.00
Income taxes paid (refund) 0.00
Other inflows (outflows) of cash 0.00
Net cash flows from (used in) financing activities 280.00
Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes 3,173.00
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 3,173.00
Cash and cash equivalents cash flow statement at beginning of period 2,694.00
Cash and cash equivalents cash flow statement at end of period 5,867.00





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 BSR & CO LLP Yes 31-07-2028


Statement on Deviation or Variation for proceeds of Public Issue, Rights Issue, Preferential Issue, Qualified Institutions Placement Etc. (1)

Amount in (Lakhs)

Mode of Fund Raising Others
Description of mode of fund raising (Applicable in case of others is selected)
Date of Raising Funds 29-12-2025
Amount Raised 4,48,55,173.02
Report filed for Quarter ended 31-03-2026
Monitoring Agency Applicable
Monitoring Agency Name, if applicable Not Applicable
Is there a Deviation / Variation in use of funds raised No
If yes, whether the same is pursuant to change in terms of a contract or objects, which was approved by the shareholders
If Yes, Date of shareholder Approval
Explanation for the Deviation / Variation
Comments of the Audit Committee after review
Comments of the auditors, if any
Sr. Original Object Modified Object, if any Original Allocation Modified allocation, if any Funds Utilised Amount of Deviation/Variation for the quarter according to applicable object Remarks if any
1 Meeting the fund requirements for expansion of the manufacturing facility including designing and development of tools and equipment for Sewing Machines. None 436.55 0.00 0.00 0.00
2 Issue Expenses None 12.00 0.00 10.97 0.00


Signatory Details

Name of signatory Rupinder kaur
Designation of person Company Secretary and Compliance Officer
Place New Delhi
Date 27-05-2026




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 Singer India Limited Mr.Rakesh Khanna Vice Chairman & Managing Director Remuneration Nil 301.47 52.83 91.21
2 Singer India Limited Mr.Rakesh Khanna Vice Chairman & Managing Director Any other transaction Employee Share based payment expenses NIl 40.00 0.00 0.00
3 Singer India Limited Mr.Subhash Chand Nagpal Chief Financial Officer Remuneration Nil 36.48 0.00 2.76
4 Singer India Limited Mr.Subhash Chand Nagpal Chief Financial Officer Any other transaction Employee Share based payment expenses Nil 12.95 0.00 0.00
5 Singer India Limited Ms.Rupinder Kaur Company Secretary Remuneration Nil 8.21 0.00 0.00
6 Singer India Limited Mr.Hetal Madhukant Gandhi Non Executive Non Independent Director Any other transaction Reimbursment of Expenses Nil 0.44 0.00 0.24
7 Singer India Limited Mr.Hetal Madhukant Gandhi Non Executive Non Independent Director Any other transaction Employee Share based payment expenses Nil 6.63 0.00 0.00
8 Singer India Limited Mr.Maneesh Mansingka Non Executive Non Independent Director Any other transaction Employee Share based payment expenses Nil 6.63 0.00 0.00
9 Singer India Limited Mr.Rajesh Relan Non Executive Independent Director Any other transaction Reimbursment of Expenses Nil 0.35 0.00 0.00
10 Singer India Limited Mr.Rajesh Relan Non Executive Independent Director Any other transaction Sitting Fee Nil 4.80 0.00 0.00
11 Singer India Limited Mr.Sunil Duggal Non Executive Independent Director Any other transaction Reimbursment of Expenses Nil 0.67 0.00 0.00
12 Singer India Limited Mr.Sunil Duggal Non Executive Independent Director Any other transaction Sitting Fee Nil 5.10 0.00 0.00
13 Singer India Limited Mr.Hemant Sachdev Non Executive Independent Director Any other transaction Sitting Fee Nil 3.90 0.00 0.00
Total value of transaction during the reporting period 427.63