Integrated Filing — IndAS



General information about company

Scrip Code 000000
NSE Symbol SIKKO
MSEI Symbol NOTLISTED
ISIN INE112X01025
Name of company Sikko Industries 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 12-08-2026
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 06-08-2026
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 Standalone
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 Single segment
Description of single segment Agro Chemicals
Start date and time of board meeting 12-08-2026   13:30:00
End date and time of board meeting 12-08-2026   14:00:00
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
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
There has been no default on Loans and Debt Securities is 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 01-04-2026 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 Standalone Standalone
1 Income
Revenue from operations 1,769.01 1,769.01
Other income 9.02 9.02
Total income 1,778.03 1,778.03
2 Expenses
(a) Cost of materials consumed 525.00 525.00
(b) Purchases of stock-in-trade 427.20 427.20
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade (27.14) (27.14)
(d) Employee benefit expense 218.67 218.67
(e) Finance costs 23.82 23.82
(f) Depreciation, depletion and amortisation expense 23.86 23.86
(f) Other Expenses
1 Other Expenses 168.93 168.93
Total other expenses 168.93 168.93
Total expenses 1,360.34 1,360.34
3 Total profit before exceptional items and tax 417.69 417.69
4 Exceptional items 0.00 0.00
5 Total profit before tax 417.69 417.69
6 Tax expense
7 Current tax 104.71 104.71
8 Deferred tax 0.26 0.26
9 Total tax expenses 104.97 104.97
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 312.72 312.72
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 312.72 312.72
17 Other comprehensive income net of taxes 0.00 0.00
18 Total Comprehensive Income for the period 312.72 312.72
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 4,368.00 4,368.00
Face value of equity share capital 1 1
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 0.07 0.07
Diluted earnings (loss) per share from continuing operations 0.07 0.07
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 0.07 0.07
Diluted earnings (loss) per share from continuing and discontinued operations 0.07 0.07
24 Debt equity ratio 0 0
25 Debt service coverage ratio 0 0
26 Interest service coverage ratio 0 0
27 Disclosure of notes on financial results Textual Information(1)



Disclosure of notes on financial results

Textual Information(1) 1. The unaudited standalone financial results have been prepared in accordance with the Indian Accounting Standard (Ind AS) 34, Interim Financial Reporting, prescribed under Section 133 of the Companies Act, 2013, read with Rule 3 of the Companies (Indian Accounting Standards) Rules, 2015 and Companies (Indian Accounting Standards) Amendment Rules, 2016. 2. The figures for the corresponding previous period have been regrouped and/or reclassified wherever necessary to make them comparable. 3. The above unaudited standalone financial results for the quarter ended June 30, 2026 have been reviewed by the Audit Committee and subsequently approved by the Board of Directors in their respective meetings held on 12/08/2026.The Statutory Auditors have carried out a limited review of the unaudited standalone financial results for the quarter ended June 30, 2026 and have issued an unmodified limited review report. 4. The results have been prepared in accordance with the Indian Accounting Standard (refered to as Ind AS) 33- Earning per Share, considering the Company has during the year ended 31st March 2026 splitted its equity shares from Rs.10/- to Rs.1/-. After that the company issued bonus equity shares in ratio of 1:1. 5. The Company has single reportable segment of agro chemical business segment. Hence, no separate information for segment wise disclosure is given in accordance with the requirements of Indian Accounting Standard (Ind AS) 108 - Operating Segments. 6. The Company has M/s. Sikko Foundation , Section 8 Company limited by shares as its Wholly Owned Subsidiary. However, the subsidiary has not commenced its operation yet. Therefore, the standalone financial results for the quarter ended on June 30, 2026 has been prepared on the basis of standalone information of Holding company i.e. Sikko Industries Limited. 7. The Company does not have ant joint ventures or associate companies as on June 30, 2026.



Remarks

Debt equity ratio
Debt service coverage ratio
Interest service coverage ratio


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 01-04-2026 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 Standalone Standalone
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 01-04-2026 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 Standalone Standalone
Other comprehensive income [Abstract]
1 Amount of items that will not be reclassified to profit and loss
Total Amount of items that will not be reclassified to profit and loss
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 0.00 0.00





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 Rights Issues
Description of mode of fund raising (Applicable in case of others is selected)
Date of Raising Funds 25-01-2025
Amount Raised 4,939.20
Report filed for Quarter ended 30-06-2026
Monitoring Agency Not Applicable
Monitoring Agency Name, if 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 NA
Comments of the Audit Committee after review NA
Comments of the auditors, if any NA
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 Capital expenditure for purchase of Land, Building Construction and fabrication and Plant & Machineries NA 4,100.43 0.00 3,809.88 0.00
2 Offer Related Expenses NA 60.00 0.00 29.78 0.00
3 To meet General corporate purposes NA 778.77 0.00 778.77 0.00


Signatory Details

Name of signatory Dhruvitkumar Pareshbhai Mandliya
Designation of person Company Secretary and Compliance Officer
Place Ahmedabad
Date 12-08-2026