Integrated Filing — IndAS



General information about company

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 04-11-2026
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 23-10-2026
Description of presentation currency INR
Level of rounding used in financial results Lakhs
Reporting Type Quarterly
Reporting Quarter Second 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 Unaudited
Segment Reporting Multi segment
Description of single segment
Start date and time of board meeting 04-11-2026   14:30:00
End date and time of board meeting 04-11-2026   16:30:00
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 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 01-07-2026 01-04-2026
B Date of end of reporting period 30-09-2026 30-09-2026
C Whether results are audited or unaudited Unaudited Unaudited
D Nature of report standalone or consolidated Consolidated Consolidated
1 Income
Revenue from operations 4,81,601.00 9,41,959.00
Other income 1,614.00 2,842.00
Total income 4,83,215.00 9,44,801.00
2 Expenses
(a) Cost of materials consumed 2,830.00 4,701.00
(b) Purchases of stock-in-trade 3,643.00 7,492.00
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade (785.00) (1,219.00)
(d) Employee benefit expense 4,11,020.00 8,00,803.00
(e) Finance costs 5,871.00 11,684.00
(f) Depreciation, depletion and amortisation expense 6,785.00 13,035.00
(f) Other Expenses
1 Other expenses 42,560.00 87,139.00
Total other expenses 42,560.00 87,139.00
Total expenses 4,71,924.00 9,23,635.00
3 Total profit before exceptional items and tax 11,291.00 21,166.00
4 Exceptional items 0.00 0.00
5 Total profit before tax 11,291.00 21,166.00
6 Tax expense
7 Current tax (669.00) 3,633.00
8 Deferred tax 1,794.00 (2,036.00)
9 Total tax expenses 1,125.00 1,597.00
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 10,166.00 19,569.00
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 906.00 1,669.00
16 Total profit (loss) for period 11,072.00 21,238.00
17 Other comprehensive income net of taxes 2,489.00 4,018.00
18 Total Comprehensive Income for the period 13,561.00 25,256.00
19 Total profit or loss, attributable to
Profit or loss, attributable to owners of parent 11,072.00 21,238.00
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 13,561.00 25,256.00
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 6,959.00 6,959.00
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 7.86 15.06
Diluted earnings (loss) per share from continuing operations 7.82 14.97
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 7.86 15.06
Diluted earnings (loss) per share from continuing and discontinued operations 7.82 14.97
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 Statement of unaudited consolidated financial results (“the Statement”) of SIS Limited (the “Parent” or “Company”), its subsidiaries and its joint venture entities (collectively known as the “Group”) for the quarter and six months ended September 30, 2026, have been reviewed by the Audit Committee and, thereafter, approved by the Board of Directors at its meeting held on November 04, 2026. 2. The limited review, as required under Regulation 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 and six months ended September 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 the SEBI Master Circular for compliance with the provisions of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015 by listed entities, as amended and other recognised accounting practices and policies. 4. On November 21, 2025, the Government of India brought into effect 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 into a unified framework governing employee benefit during employment and post-employment. During the quarter ended September 30, 2026, the Group continued to monitor to implementation of the aforesaid Labour Codes, including the applicable notifications, rules, amendments and clarifications issued by the Central Government and respective State Governments, The Group has undertaken appropriate action to implement the required changes accordingly and has assessed the consequential impact, if any, on its financial results. 5. During the quarter ended September 30, 2026, the Parent has allotted 45,473 equity shares of INR 5 each upon exercise of vested stock options by the eligible employees. Consequent to said allotment, the paid-up equity share capital of the Parent stood at INR 70,67,59,580 divided into 14,13,51,916 equity shares of INR 5 each. 6. Pursuant to the approval of the Board of Directors at its meeting held on August 05, 2026, the Parent approved a buyback of its fully paid up equity shares of a face value of INR 5/- each through the open market using the stock exchange mechanism, in accordance with the Securities and Exchange Board of India (Buy-Back of Securities) Regulations, 2018, as amended the applicable provisions of the Companies Act, 2013 and the rules made thereunder, at a price not exceeding INR 478.50/- per Equity Share (“Maximum Buyback Price”), payable in cash, for an aggregate amount not exceeding INR 106.00 crore, excluding expenses incurred in connection with the buyback. The buyback was funded from the Parent’s eligible reserves and other permitted sources, as applicable, in accordance with the applicable statutory requirements. During the quarter ended September 30, 2026, the Parent purchased 21,74,134 equity shares under the aforesaid buyback by appropriating a sum of INR 91.64 crore from the securities premium, general reserves and retained earnings and an amount of INR 1.09 crore, equivalent to the nominal value of the equity shares bought back through the buyback, have been transferred to the capital redemption reserve account. Subsequent to the reporting date and up to the date of approval of these financial results, the Parent purchased an additional 3,28,540 equity shares under the aforesaid buyback for an aggregate consideration of INR 13.27 crore. The buyback closed on October 16, 2026, upon utilisation of the Maximum Buyback Size, with 25,02,674 equity shares bought back in aggregate, all of which have been extinguished. 7. During the quarter ended 30 September, 2026, based on the recommendation of the Nomination and Remuneration Committee and the Board of directors, the shareholders, by way a of special resolution passed through postal ballot, approved the continuation of Mr. Arvind Kumar Prasad (DIN: 02865273) as Whole-time Director on the Board of the Parent upon attaining the age of 70 years on September 09, 2026, up to the expiry of his existing term on April 23, 2027, on the existing terms and conditions of his appointment.



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 01-04-2026
Date of end of reporting period 30-09-2026
Whether results are audited or unaudited Unaudited
Nature of report standalone or consolidated Consolidated
Assets
1 Non-current assets
Property, plant and equipment 75,152.00
Capital work-in-progress 1,989.00
Investment property 0.00
Goodwill 1,03,181.00
Other intangible assets 22,420.00
Intangible assets under development 7,562.00
Biological assets other than bearer plants 0.00
Investments accounted for using equity method 14,969.00
Non-current financial assets
Non-current investments 5,250.00
Trade receivables, non-current 0.00
Loans, non-current 0.00
Other non-current financial assets
1 Other financial assets 7,615.00
Total of other non-current financial assets 7,615.00
Total non-current financial assets 12,865.00
Deferred tax assets (net) 43,181.00
Other non-current assets
1 Income tax assets (net) 24,568.00
2 Other non – current assets 262.00
Total of other non-current assets 24,830.00
Total non-current assets 3,06,149.00
2 Current assets
Inventories 5,783.00
Current financial asset
Current investments 14,435.00
Trade receivables, current 2,63,509.00
Cash and cash equivalents 61,921.00
Bank balance other than cash and cash equivalents 21,614.00
Loans, current 0.00
Other current financial assets
Total of other current financial assets 1,22,559.00
Total current financial assets 4,84,038.00
Current tax assets (net)
Other current assets
1 Other current assets 28,677.00
Total of other current assets 28,677.00
Total current assets 5,18,498.00
3 Non-current assets classified as held for sale
4 Regulatory deferral account debit balances and related deferred tax Assets
Total assets 8,24,647.00
Equity and liabilities
1 Equity
Equity attributable to owners of parent
Equity share capital 6,959.00
Other equity 2,63,782.00
Total equity attributable to owners of parent 2,70,741.00
Non controlling interest 0.00
Total equity 2,70,741.00
2 Liabilities
Non-current liabilities
Non-current financial liabilities
Borrowings, non-current 84,818.00
Trade payables, non-current
(A) Total outstanding dues of micro enterprises and small enterprises 0.00
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises 0.00
Total Trade payable 0.00
Other non-current financial liabilities
1 Lease liabilities 32,199.00
2 Other financial liabilities 23,657.00
Total of other non-current financial liabilities 55,856.00
Total non-current financial liabilities 1,40,674.00
Provisions, non-current 42,605.00
Deferred tax liabilities (net) 4,688.00
Deferred government grants, Non-current
Other non-current liabilities
Total of other non-current liabilities
Total non-current liabilities 1,87,967.00
Current liabilities
Current financial liabilities
Borrowings, current 81,999.00
Trade payables, current
(A) Total outstanding dues of micro enterprises and small enterprises 2,915.00
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises 5,721.00
Total Trade payable 8,636.00
Other current financial liabilities
1 Lease liabilities 5,662.00
2 Other financial liabilities 1,66,856.00
Total of other current financial liabilities 1,72,518.00
Total current financial liabilities 2,63,153.00
Other current liabilities 27,737.00
1 Other current liabilities 27,737.00
Total of other current liabilities 27,737.00
Provisions, current 74,640.00
Current tax liabilities (Net) 409.00
Deferred government grants, Current 0.00
Total current liabilities 3,65,939.00
3 Liabilities directly associated with assets in disposal group classified as held for sale 0.00
4 Regulatory deferral account credit balances and related deferred tax liability 0.00
Total liabilities 5,53,906.00
Total equity and liabilites 8,24,647.00
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 01-07-2026 01-04-2026
Date of end of reporting period 30-09-2026 30-09-2026
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 2,14,412.00 4,14,820.00
2 Security services – International 2,01,958.00 4,00,152.00
3 Facilities management 67,727.00 1,31,922.00
Total Segment Revenue 4,84,097.00 9,46,894.00
Less: Inter segment revenue 2,496.00 4,935.00
Revenue from operations 4,81,601.00 9,41,959.00
2 Segment Result
Profit (+) / Loss (-) before tax and interest from each segment
1 Security services – India 11,321.00 21,574.00
2 Security services – International 7,204.00 14,164.00
3 Facilities management 3,829.00 7,346.00
Total Profit before tax 22,354.00 43,084.00
i. Finance cost (5,051.00) (10,081.00)
ii. Other Unallocable Expenditure net off Unallocable income 15,208.00 30,330.00
Profit before tax 12,197.00 22,835.00
3 (Segment Asset - Segment Liabilities)
Segment Asset
1 Security services – India 3,75,175.00 3,75,175.00
2 Security services – International 3,25,847.00 3,25,847.00
3 Facilities management 1,23,625.00 1,23,625.00
Total Segment Asset 8,24,647.00 8,24,647.00
Un-allocable Assets 0.00 0.00
Net Segment Asset 8,24,647.00 8,24,647.00
4 Segment Liabilities
Segment Liabilities
1 Security services – India 2,66,582.00 2,66,582.00
2 Security services – International 2,18,051.00 2,18,051.00
3 Facilities management 69,273.00 69,273.00
Total Segment Liabilities 5,53,906.00 5,53,906.00
Un-allocable Liabilities 0.00 0.00
Net Segment Liabilities 5,53,906.00 5,53,906.00
Disclosure of notes on segments Textual Information(2)



Text Block

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



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 01-07-2026 01-04-2026
B Date of end of reporting period 30-09-2026 30-09-2026
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 273.00 569.00
2 Share of other comprehensive income of associates / joint ventures 6.00 13.00
Total Amount of items that will not be reclassified to profit and loss 279.00 582.00
2 Income tax relating to items that will not be reclassified to profit or loss 69.00 143.00
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 2,279.00 3,579.00
Total Amount of items that will be reclassified to profit and loss 2,279.00 3,579.00
4 Income tax relating to items that will be reclassified to profit or loss 0.00 0.00
5 Total Other comprehensive income 2,489.00 4,018.00



Cash flow statement, indirect

Amount in (Lakhs)

Particulars Year ended (dd-mm-yyyy)
A Date of start of reporting period 01-04-2026
B Date of end of reporting period 30-09-2026
C Whether results are audited or unaudited Unaudited
D Nature of report standalone or consolidated Consolidated
Statement of cash flows
Cash flows from used in operating activities
Profit before tax 21,166.00
Adjustments for reconcile profit (loss)
Adjustments for finance costs 11,684.00
Adjustments for decrease (increase) in inventories (1,050.00)
Adjustments for decrease (increase) in trade receivables, current (26,783.00)
Adjustments for decrease (increase) in trade receivables, non-current 0.00
Adjustments for decrease (increase) in other current assets (10,891.00)
Adjustments for decrease (increase) in other non-current assets 0.00
Adjustments for other financial assets, non-current 204.00
Adjustments for other financial assets, current (17,390.00)
Adjustments for other bank balances 0.00
Adjustments for increase (decrease) in trade payables, current (2,449.00)
Adjustments for increase (decrease) in trade payables, non-current 0.00
Adjustments for increase (decrease) in other current liabilities 912.00
Adjustments for increase (decrease) in other non-current liabilities 0.00
Adjustments for depreciation and amortisation expense 13,035.00
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 11,694.00
Adjustments for other financial liabilities, current 10,123.00
Adjustments for other financial liabilities, non-current (85.00)
Adjustments for unrealised foreign exchange losses gains 220.00
Adjustments for dividend income 4.00
Adjustments for interest income 1,998.00
Adjustments for share-based payments 339.00
Adjustments for fair value losses (gains) 0.00
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 (1,062.00)
Share of profit and loss from partnership firm or association of persons or limited liability partnerships 0.00
Total adjustments for reconcile profit (loss) (13,501.00)
Net cash flows from (used in) operations 7,665.00
Dividends received 0.00
Interest paid 0.00
Interest received 0.00
Income taxes paid (refund) 8,818.00
Other inflows (outflows) of cash 0.00
Net cash flows from (used in) operating activities (1,153.00)
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 26,163.00
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 791.00
Purchase of property, plant and equipment 10,063.00
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 4.00
Interest received 1,956.00
Income taxes paid (refund) 0.00
Other inflows (outflows) of cash 17,105.00
Net cash flows from (used in) investing activities (16,370.00)
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 0.00
Proceeds from issuing other equity instruments 0.00
Payments to acquire or redeem entity's shares 9,388.00
Payments of other equity instruments 0.00
Proceeds from exercise of stock options 3.00
Proceeds from issuing debentures notes bonds etc 0.00
Proceeds from borrowings 2,701.00
Repayments of borrowings 9,899.00
Payments of lease liabilities 4,891.00
Dividends paid 0.00
Interest paid 7,495.00
Income taxes paid (refund) 0.00
Other inflows (outflows) of cash (15.00)
Net cash flows from (used in) financing activities (28,984.00)
Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes (46,507.00)
Effect of exchange rate changes on cash and cash equivalents
Effect of exchange rate changes on cash and cash equivalents 2,454.00
Net increase (decrease) in cash and cash equivalents (44,053.00)
Cash and cash equivalents cash flow statement at beginning of period 31,527.00
Cash and cash equivalents cash flow statement at end of period (12,526.00)