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 01-04-2026
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 05-08-2026
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 Multi segment
Description of single segment
Start date and time of board meeting 12-08-2026   15:20:00
End date and time of board meeting 12-08-2026   16:40:00
Whether cash flow statement is applicable on company
Type of cash flow statement
Declaration of unmodified opinion or statement on impact of audit qualification Declaration of unmodified opinion
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 01-04-2026 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 14,455.00 14,455.00
Other income 192.00 192.00
Total income 14,647.00 14,647.00
2 Expenses
(a) Cost of materials consumed 1,081.00 1,081.00
(b) Purchases of stock-in-trade 10,013.00 10,013.00
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade (620.00) (620.00)
(d) Employee benefit expense 1,349.00 1,349.00
(e) Finance costs 16.00 16.00
(f) Depreciation, depletion and amortisation expense 132.00 132.00
(f) Other Expenses
1 Other Expenses 2,272.00 2,272.00
Total other expenses 2,272.00 2,272.00
Total expenses 14,243.00 14,243.00
3 Total profit before exceptional items and tax 404.00 404.00
4 Exceptional items 0.00 0.00
5 Total profit before tax 404.00 404.00
6 Tax expense
7 Current tax 114.00 114.00
8 Deferred tax (10.00) (10.00)
9 Total tax expenses 104.00 104.00
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 300.00 300.00
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 300.00 300.00
17 Other comprehensive income net of taxes (5.00) (5.00)
18 Total Comprehensive Income for the period 295.00 295.00
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
23 Earnings per share
i Earnings per equity share for continuing operations
Basic earnings (loss) per share from continuing operations 0.48 0.48
Diluted earnings (loss) per share from continuing operations 0.48 0.48
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 0.48 0.48
Diluted earnings (loss) per share from continuing and discontinued operations 0.48 0.48
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) 1.The above unaudited financial results for the quarter ended 30 June 2026 were reviewed and recommended by the Audit Committee and were approved by the Board of Directors at their respective meetings held on 12 August 2026. The Statutory Auditors of Singer India Limited ('the Company') have carried out limited review of the above results pursuant to Regulation 33 of the Securities and Exchange Board of India (Listing Obligations and Disclosure Requirements) Regulations, 2015, as amended and have issued an unmodified review report. The figures for the quarter ended 31 March 2026 are the balancing figures between the audited figures in respect of the previous full financial year and the published year to date figure upto the end of the third quarter of the previous financial year. Also, the figures upto the third quarter of the previous financial year were subjected to limited review. 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 had 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 had 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 30 June 2026, 31 March 2026 and 30 June 2025. 6.During the year ended 31 March 2026, the Company had raised additional share capital aggregating to Rs.448.55 lakhs by way of preferential allotment of equity shares. The Company had issued 5,63,578 shares at a price of Rs. 79.59/- per share whereby equity share capital had increased by Rs. 11.27 lakhs and securities premium account was 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/, on https://www.bseindia.com.and on https://www.nseindia.com. 8.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 21,43,750 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. 9.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 and it has been approved by the Shareholders in the Annual General Meeting held on 7 August 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)
1 Sewing Machine and related accessories 11,504.00 11,504.00
2 Domestic appliances 2,951.00 2,951.00
Total Segment Revenue 14,455.00 14,455.00
Less: Inter segment revenue 0.00 0.00
Revenue from operations 14,455.00 14,455.00
2 Segment Result
Profit (+) / Loss (-) before tax and interest from each segment
1 Sewing Machine and related accessories 1,274.00 1,274.00
2 Domestic appliances (310.00) (310.00)
Total Profit before tax 964.00 964.00
i. Finance cost 14.00 14.00
ii. Other Unallocable Expenditure net off Unallocable income 546.00 546.00
Profit before tax 404.00 404.00
3 (Segment Asset - Segment Liabilities)
Segment Asset
1 Sewing Machine and related accessories 15,933.00 15,933.00
2 Domestic appliances 4,566.00 4,566.00
Total Segment Asset 20,499.00 20,499.00
Un-allocable Assets 8,533.00 8,533.00
Net Segment Asset 29,032.00 29,032.00
4 Segment Liabilities
Segment Liabilities
1 Sewing Machine and related accessories 6,269.00 6,269.00
2 Domestic appliances 3,010.00 3,010.00
Total Segment Liabilities 9,279.00 9,279.00
Un-allocable Liabilities 1,590.00 1,590.00
Net Segment Liabilities 10,869.00 10,869.00
Disclosure of notes on segments Textual Information(2)



Text Block

Textual Information(2) 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 or do not particularly relate to any one segment.



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
1 Remesurement of defined benefit plans (6.00) (6.00)
Total Amount of items that will not be reclassified to profit and loss (6.00)
2 Income tax relating to items that will not be reclassified to profit or loss (1.00) (1.00)
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 (5.00) (5.00)





Details of Impact of Audit Qualification

Amount in (Lakhs)

Whether results are audited or unaudited Unaudited
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 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
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 47.45 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 12-08-2026