| Scrip Code | 540673 |
|---|---|
| NSE Symbol | SIS |
| MSEI Symbol | NOTLISTED |
| ISIN | INE285J01028 |
| Name of company | SIS LIMITED |
| Type of company | Main Board |
| Class of security | Equity |
| Date of start of financial year | 01-04-2026 |
| Date of end of financial year | 31-03-2027 |
| Date of board meeting when results were approved | 05-08-2026 |
| Date on which prior intimation of the meeting for considering financial results was informed to the exchange | 22-07-2026 |
| Description of presentation currency | INR |
| Level of rounding used in financial results | Lakhs |
| Reporting Type | Quarterly |
| Reporting Quarter | First quarter |
| Nature of report standalone or consolidated | Consolidated |
| Whether results are audited or unaudited for the quarter ended | Unaudited |
| Whether results are audited or unaudited for the Year to date for current period ended/year ended | |
| Segment Reporting | Multi segment |
| Description of single segment | |
| Start date and time of board meeting | 05-08-2026 15:05:00 |
| End date and time of board meeting | 05-08-2026 17:30:00 |
| Whether cash flow statement is applicable on company | |
| Type of cash flow statement | |
| Declaration of unmodified opinion or statement on impact of audit qualification | Not applicable |
| 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 | 01-04-2026 | 01-04-2026 |
| B | Date of end of reporting period | 30-06-2026 | 30-06-2026 |
| C | Whether results are audited or unaudited | Unaudited | Unaudited |
| D | Nature of report standalone or consolidated | Consolidated | Consolidated |
| 1 | Income | ||
| Revenue from operations | 4,60,358.00 | 4,60,358.00 | |
| Other income | 1,228.00 | 1,228.00 | |
| Total income | 4,61,586.00 | 4,61,586.00 | |
| 2 | Expenses | ||
| (a) | Cost of materials consumed | 1,871.00 | 1,871.00 |
| (b) | Purchases of stock-in-trade | 3,849.00 | 3,849.00 |
| (c) | Changes in inventories of finished goods, work-in-progress and stock-in-trade | (434.00) | (434.00) |
| (d) | Employee benefit expense | 3,89,783.00 | 3,89,783.00 |
| (e) | Finance costs | 5,813.00 | 5,813.00 |
| (f) | Depreciation, depletion and amortisation expense | 6,250.00 | 6,250.00 |
| (f) | Other Expenses | ||
| 1 | Other Expenses | 44,579.00 | 44,579.00 |
| Total other expenses | 44,579.00 | 44,579.00 | |
| Total expenses | 4,51,711.00 | 4,51,711.00 | |
| 3 | Total profit before exceptional items and tax | 9,875.00 | 9,875.00 |
| 4 | Exceptional items | 0.00 | 0.00 |
| 5 | Total profit before tax | 9,875.00 | 9,875.00 |
| 6 | Tax expense | ||
| 7 | Current tax | 4,302.00 | 4,302.00 |
| 8 | Deferred tax | (3,830.00) | (3,830.00) |
| 9 | Total tax expenses | 472.00 | 472.00 |
| 10 | Net movement in regulatory deferral account balances related to profit or loss and the related deferred tax movement | 0.00 | 0.00 |
| 11 | Net Profit Loss for the period from continuing operations | 9,403.00 | 9,403.00 |
| 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 | 763.00 | 763.00 |
| 16 | Total profit (loss) for period | 10,166.00 | 10,166.00 |
| 17 | Other comprehensive income net of taxes | 1,529.00 | 1,529.00 |
| 18 | Total Comprehensive Income for the period | 11,695.00 | 11,695.00 |
| 19 | Total profit or loss, attributable to | ||
| Profit or loss, attributable to owners of parent | 10,166.00 | 10,166.00 | |
| Total profit or loss, attributable to non-controlling interests | 0.00 | 0.00 | |
| 20 | Total Comprehensive income for the period attributable to | ||
| Comprehensive income for the period attributable to owners of parent | 11,695.00 | 11,695.00 | |
| Total comprehensive income for the period attributable to owners of parent non-controlling interests | 0.00 | 0.00 | |
| 21 | Details of equity share capital | ||
| Paid-up equity share capital | 7,065.00 | 7,065.00 | |
| Face value of equity share capital | 5 | 5 | |
| 27 | Details of debt securities | ||
| 22 | Reserves excluding revaluation reserve | ||
| 23 | Earnings per share | ||
| i | Earnings per equity share for continuing operations | ||
| Basic earnings (loss) per share from continuing operations | 7.19 | 7.19 | |
| Diluted earnings (loss) per share from continuing operations | 7.15 | 7.15 | |
| ii | Earnings per equity share for discontinued operations | ||
| Basic earnings (loss) per share from discontinued operations | 0 | 0 | |
| Diluted earnings (loss) per share from discontinued operations | 0 | 0 | |
| ii | Earnings per equity share | ||
| Basic earnings (loss) per share from continuing and discontinued operations | 7.19 | 7.19 | |
| Diluted earnings (loss) per share from continuing and discontinued operations | 7.15 | 7.15 | |
| 24 | Debt equity ratio | ||
| 25 | Debt service coverage ratio | ||
| 26 | Interest service coverage ratio | ||
| 27 | Disclosure of notes on financial results | Textual Information(1) | |
| Textual Information(1) | 1. The Statement of unaudited consolidated financial results (“the Statement”) of SIS Limited (the “Parent” or “Company”), its subsidiaries (collectively known as the “Group”), and its joint venture entities for the quarter ended June 30, 2026 has been reviewed by the Audit Committee and, thereafter, approved by the Board of Directors at its meeting held on August 05, 2026. 2. The Review, as required under Regulations 33 and 52 read with 63 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, has been completed and the related Report does not have any impact on the 'Results and Notes' for the quarter ended June 30, 2026, which needs to be explained. 3. The consolidated financial results have been prepared in accordance with the principles and procedures of Indian Accounting Standards (“Ind AS”) prescribed under Section 133 of the Companies Act, 2013 read with the Companies (Indian Accounting Standards) Rules, 2015 and in terms of SEBI Circular No. CIR/CFD/FAC/62/2016 dated July 5, 2016 and other recognised accounting practices and policies. 4. On November 21, 2025, the Government of India notified provisions of the Code on Wages, 2019, the Industrial Relations Code, 2020, the Code on Social Security, 2020, and the Occupational Safety, Health and Working Conditions Code, 2020 which consolidate 29 existing labour laws into a unified framework governing employee benefit during employment and post-employment. During the quarter ended June 30, 2026, the Group continued to monitor the developments relating to the implementation of the aforesaid Labour Codes, including notifications, rules, amendments and clarifications issued by the Central Government and the respective State Governments, as applicable and the Group has taken appropriate action to implement the required changes accordingly. 5. During the quarter ended June 30, 2026, upon exercise of vested stock options by the eligible employees, the Parent has allotted 28,591 equity shares of INR 5 each. Consequent to said allotment, the paid-up equity share capital of the Parent stands at INR 70,65,03,750 divided into 14,13,00,750 equity shares of INR 5 each. 6. The Board of Directors of the Parent, at their meeting held on June 29, 2026, accorded an in-principle approval to undertake buy-back of fully paid up equity shares of face value of INR 5 each of the Parent. The buyback and terms of such buyback are subject to final approval of the Board of Directors. Such buyback shall be in compliance with the applicable provisions of the Companies Act, 2013, the SEBI (Buy-back of Securities) Regulations, 2018, as amended, and other applicable laws. 7. The figures for the quarter ended March 31, 2026 are the balancing figures between the audited figures in respect of the full financial year and the published year to date figures for the nine months ended December 31, 2025 which were subjected to limited review. |
|---|
| Debt equity ratio | |
|---|---|
| Debt service coverage ratio | |
| Interest service coverage ratio |
| 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 | 01-04-2026 | 01-04-2026 | |||||
| Date of end of reporting period | 30-06-2026 | 30-06-2026 | |||||
| Whether results are audited or unaudited | Unaudited | Unaudited | |||||
| Nature of report standalone or consolidated | Consolidated | Consolidated | |||||
| 1 | Segment Revenue (Income) | ||||||
| (net sale/income from each segment should be disclosed) | |||||||
| 1 | Security services – India | 2,00,408.00 | 2,00,408.00 | ||||
| 2 | Security services – International | 1,98,194.00 | 1,98,194.00 | ||||
| 3 | Facilities management | 64,195.00 | 64,195.00 | ||||
| Total Segment Revenue | 4,62,797.00 | 4,62,797.00 | |||||
| Less: Inter segment revenue | 2,439.00 | 2,439.00 | |||||
| Revenue from operations | 4,60,358.00 | 4,60,358.00 | |||||
| 2 | Segment Result | ||||||
| Profit (+) / Loss (-) before tax and interest from each segment | |||||||
| 1 | Security services – India | 10,253.00 | 10,253.00 | ||||
| 2 | Security services – International | 6,960.00 | 6,960.00 | ||||
| 3 | Facilities management | 3,517.00 | 3,517.00 | ||||
| Total Profit before tax | 20,730.00 | 20,730.00 | |||||
| i. Finance cost | (5,030.00) | (5,030.00) | |||||
| ii. Other Unallocable Expenditure net off Unallocable income | 15,122.00 | 15,122.00 | |||||
| Profit before tax | 10,638.00 | 10,638.00 | |||||
| 3 | (Segment Asset - Segment Liabilities) | ||||||
| Segment Asset | |||||||
| 1 | Security services – India | 3,61,828.00 | 3,61,828.00 | ||||
| 2 | Security services – International | 3,15,927.00 | 3,15,927.00 | ||||
| 3 | Facilities management | 1,23,828.00 | 1,23,828.00 | ||||
| Total Segment Asset | 8,01,583.00 | 8,01,583.00 | |||||
| Un-allocable Assets | 0.00 | 0.00 | |||||
| Net Segment Asset | 8,01,583.00 | 8,01,583.00 | |||||
| 4 | Segment Liabilities | ||||||
| Segment Liabilities | |||||||
| 1 | Security services – India | 2,59,473.00 | 2,59,473.00 | ||||
| 2 | Security services – International | 2,08,627.00 | 2,08,627.00 | ||||
| 3 | Facilities management | 67,089.00 | 67,089.00 | ||||
| Total Segment Liabilities | 5,35,189.00 | 5,35,189.00 | |||||
| Un-allocable Liabilities | 0.00 | 0.00 | |||||
| Net Segment Liabilities | 5,35,189.00 | 5,35,189.00 | |||||
| Disclosure of notes on segments | Textual Information(2) | ||||||
| Textual Information(2) | The Group is currently focused on three business groups, viz., Security Services (India), Security Services (International) and Facility Management. The Group's organizational structure and governance processes are designed to support effective management of multiple businesses while retaining focus on each one of them. The Operating Segments have been reported in a manner consistent with the internal reporting provided to the Group Management Committee, which is the Chief Operating Decision Maker. The business groups comprise the following: Security Services (India) – Guarding, Electronic security and home alarm monitoring and response services Security Services (International) – Guarding, Mobile patrols, Emergency medical response and rescue, Loss prevention and allied services Facilities Management – Housekeeping, Cleaning, Facility operation & management and Pest control services |
|---|
| 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 | 01-04-2026 | 01-04-2026 |
| B | Date of end of reporting period | 30-06-2026 | 30-06-2026 |
| C | Whether results are audited or unaudited | Unaudited | Unaudited |
| D | Nature of report standalone or consolidated | Consolidated | Consolidated |
| Other comprehensive income [Abstract] | |||
| 1 | Amount of items that will not be reclassified to profit and loss | ||
| 1 | Remeasurement of defined benefit plan | 296.00 | 296.00 |
| 2 | Share of other comprehensive income of associates / joint ventures | 7.00 | 7.00 |
| Total Amount of items that will not be reclassified to profit and loss | 303.00 | ||
| 2 | Income tax relating to items that will not be reclassified to profit or loss | 74.00 | 74.00 |
| 3 | Amount of items that will be reclassified to profit and loss | ||
| 1 | Foreign exchange gain / (loss) on monetary items included in Net Investment in a foreign subsidiary | 1,300.00 | 1,300.00 |
| Total Amount of items that will be reclassified to profit and loss | 1,300.00 | ||
| 4 | Income tax relating to items that will be reclassified to profit or loss | 0.00 | 0.00 |
| 5 | Total Other comprehensive income | 1,529.00 | 1,529.00 |