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-Apr-2024
Date of end of financial year	31-Mar-2025
Date of board meeting when results were approved	01-May-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange	22-Apr-2025
Description of presentation currency	INR (in Actuals)
Reporting Type	Half Yearly
Reporting Quarter	Yearly
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	Single segment
Description of single segment	Security Services
Start date and time of board meeting	01-May-2025   11:00:00
End date and time of board meeting	01-May-2025   15:40:00
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	2025-05-01
Indicate Company website link for updated RPT policy of the Company	https://sisindia.com/policies-and-code-of-conduct/
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?	No
No. of times funds raised during the quarter
Whether the disclosure for the Default on Loans and Debt Securities is applicable to the entity?	No
There is no instance of default during the reporting period.

Financial Results Ind-AS
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-Oct-2024	01-Apr-2024
B	Date of end of reporting period	31-Mar-2025	31-Mar-2025
C	Whether results are audited or unaudited	Audited	Audited
D	Nature of report standalone or consolidated	Standalone	Standalone
Part I	Blue color marked fields are non-mandatory. For Consolidated Results, if the company has no figures for 3 months / 6 months ended, in such case zero shall be inserted in the said column.
1	Income
	Revenue from operations	12686640000	49310390000
	Other income	97550000	389170000
	Total income	12784190000	49699560000
2	Expenses
(a)	Cost of materials consumed	0	0
(b)	Purchases of stock-in-trade	80560000	415510000
(c)	Changes in inventories of finished goods, work-in-progress and stock-in-trade	25410000	25640000
(d)	Employee benefit expense	11041810000	43235870000
(e)	Finance costs	212120000	888380000
(f)	Depreciation, depletion and amortisation expense	179110000	690130000
(f)	Other Expenses
1	Impairement in value of investment	31380000	31380000
2	Other Expenses	832080000	2852560000
	Total other expenses	863460000	2883940000
	Total expenses	12402470000	48139470000
3	Total profit before exceptional items and tax	381720000	1560090000
4	Exceptional items	0	0
5	Total profit before tax	381720000	1560090000
6	Tax expense
7	Current tax	0	0
8	Deferred tax	234660000	272590000
9	Total tax expenses	234660000	272590000
10	Net movement in regulatory deferral account balances related to profit or loss and the related deferred tax movement	0	0
11	Net Profit Loss for the period from continuing operations	147060000	1287500000
12	Profit (loss) from discontinued operations before tax	0	0
13	Tax expense of discontinued operations	0	0
14	Net profit (loss) from discontinued operation after tax	0	0
15	Share of profit (loss) of associates and joint ventures accounted for using equity method	0	0
16	Total profit (loss) for period	147060000	1287500000
17	Other comprehensive income net of taxes	-128020000	-138770000
18	Total Comprehensive Income for the period	19040000	1148730000
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	721840000	721840000
	Face value of equity share capital	5	5
27	Details of debt securities
22	Reserves excluding revaluation reserve		10750610000
23	Earnings per share
i	Earnings per equity share for continuing operations
	Basic earnings (loss) per share from continuing operations	1.02	8.93
	Diluted earnings (loss) per share from continuing operations	1.01	8.88
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	1.02	8.93
	Diluted earnings (loss) per share from continuing and discontinued operations	1.01	8.88
24	Debt equity ratio	0.0075	0.0075
25	Debt service coverage ratio	0.011	0.0106
26	Interest service coverage ratio	0.0282	0.0263
27	Disclosure of notes on financial results		1.tThe Statement of audited standalone financial results (“the Statement”) of the Company for the quarter and year ended March 31, 2025 have been reviewed by the Audit Committee at its meeting held on April 30, 2025 and, thereafter, approved by the Board of Directors at its meeting held on May 01, 2025. n n2.tThe Limited Review, as required under Regulation 33 and 52 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 year ended March 31, 2025 which needs to be explained. n n3.tThe standalone results have been prepared in accordance with the principles and procedures of Indian Accounting Standards (“Ind AS”) as notified under the Companies (Indian Accounting Standards) Rules, 2015 as prescribed in Section 133 of the Companies Act, 2013 read with SEBI Circular No. CIR/CFD/FAC/62/2016 dated July 5, 2016 and other recognized accounting practices and policies. n n4.tThe Board of Directors of the Company, at its meeting held on March 25, 2025, has approved the proposal for buy-back of fully paid up equity shares up to 37,12,871 equity shares of face value of INR 5/- each of the Company for an aggregate amount not exceeding INR 1,500 million, being 2.57% of the total paid up equity share capital of the Company as on March 21, 2025, at INR 404 per equity share in accordance with the provisions of the Securities and Exchange Board of India (Buy-back of Securities) Regulations, 2018, as amended and the Companies Act, 2013, as amended. The Buyback is subject to the approval of the shareholders by means of a special resolution through a postal ballot. n n5.tOn March 26, 2025, the Company issued 25,000 Listed, Rated, Secured, Redeemable, Non-Convertible Debentures (“NCDs”) having a face value of INR 1,00,000/- (Indian Rupees One Lakh only) each, aggregating to INR 2,500 million, through a private placement. The net proceeds from the issuance are intended to be utilized towards re-payment of existing obligations of the Company, financing the acquisition of a business, meeting working capital requirements, and for general corporate purposes. The NCDs carry a coupon rate of 8.50% per annum, payable quarterly and are redeemable at par after three years from the date of allotment. The NCDs are secured by a pledge over a portion of the Company’s shareholding in one of its subsidiary companies. n n6.tDuring the quarter ended March 31, 2025, the board of the Company has approved the re-appointment of Mr. Upendra Kumar Sinha and Ms. Vrinda Sarup as Independent Directors for a second term of 5 consecutive years with effect from June 29, 2025 and June 20, 2025 respectively. The same was approved by the shareholders through postal ballot on March 09, 2025. n n7.tDuring the quarter ended March 31, 2025, upon exercise of vested stock options by the eligible employees, the Company has allotted 2,09,024 equity shares of INR 5 each. Consequent to said allotment, the paid-up equity share capital of the Company stands at INR 721,837,300 divided into 144,367,460 equity shares of INR 5 each. n n8.tDuring the year ended March 31, 2025, the Company has recognised provision for impairment loss of INR 31.38 million in the statement of profit and loss relating to its investment in one of its subsidiary companies, Uniq Security Solutions Private Limited. n n9.tThe figures for the quarter ended March 31, 2025 and the corresponding quarter ended March 31, 2024 are the balancing figures between the audited figures in respect of the full financial year and the published year to date figures upto the third quarter of the respective financial year. n n10.tIn accordance with IND-AS 108, Operating segments, segment information has been provided in the audited consolidated financial results of the Group and, therefore, no separate disclosure on segment information is given in this audited standalone financial result. n

Remarks
Debt equity ratio
Debt service coverage ratio
Interest service coverage ratio

Statement of Asset and Liabilities
Particulars		Year ended (dd-mm-yyyy)
Date of start of reporting period		01-Apr-2024
Date of end of reporting period		31-Mar-2025
Whether results are audited or unaudited		Audited
Nature of report standalone or consolidated		Standalone
	Assets
1	Non-current assets
	Property, plant and equipment	1792860000
	Capital work-in-progress	8780000
	Investment property
	Goodwill	0
	Other intangible assets	206970000
	Intangible assets under development	20670000
	Biological assets other than bearer plants	0
	Investments accounted for using equity method	0
	Non-current financial assets
	Non-current investments	5920810000
	Trade receivables, non-current
	Loans, non-current	31560000
	Other non-current financial assets	178680000
	Total non-current financial assets	6131050000
	Deferred tax assets (net)	1454470000
	Other non-current assets	1762770000
	Total non-current assets	11377570000
2	Current assets
	Inventories	154690000
	Current financial asset
	Current investments	75000000
	Trade receivables, current	6849700000
	Cash and cash equivalents	1348220000
	Bank balance other than cash and cash equivalents	3745170000
	Loans, current	0
	Other current financial assets	3454970000
	Total current financial assets	15473060000
	Current tax assets (net)
	Other current assets	975390000
	Total current assets	16603140000
3	Non-current assets classified as held for sale
4	Regulatory deferral account debit balances and related deferred tax Assets
	Total assets	27980710000
	Equity and liabilities
1	Equity
	Equity attributable to owners of parent
	Equity share capital	721840000
	Other equity	10750610000
	Total equity attributable to owners of parent	11472450000
	Non controlling interest
	Total equity	11472450000
2	Liabilities
	Non-current liabilities
	Non-current financial liabilities
	Borrowings, non-current	3365500000
	Trade payables, non-current
	(A) Total outstanding dues of micro enterprises and small enterprises	0
	(B) Total outstanding dues of creditors other than micro enterprises and small enterprises	0
	Total Trade payable	0
	Other non-current financial liabilities	573840000
	Total non-current financial liabilities	3939340000
	Provisions, non-current	1075380000
	Deferred tax liabilities (net)
	Deferred government grants, Non-current
	Other non-current liabilities
	Total non-current liabilities	5014720000
	Current liabilities
	Current financial liabilities
	Borrowings, current	5218500000
	Trade payables, current
	(A) Total outstanding dues of micro enterprises and small enterprises	53000000
	(B) Total outstanding dues of creditors other than micro enterprises and small enterprises	280000000
	Total Trade payable	333000000
	Other current financial liabilities	4234910000
	Total current financial liabilities	9786410000
	Other current liabilities	1415480000
	Provisions, current	291650000
	Current tax liabilities (Net)
	Deferred government grants, Current
	Total current liabilities	11493540000
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	16508260000
	Total equity and liabilites	27980710000
	Disclosure of notes on assets and liabilities

Format for Reporting Segmenet wise Revenue, Results and Capital Employed along with the company results
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-Oct-2024	01-Apr-2024
Date of end of reporting period		31-Mar-2025	31-Mar-2025
Whether accounts 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)
	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
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-Oct-2024	01-Apr-2024
B	Date of end of reporting period	31-Mar-2025	31-Mar-2025
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	Re-measurement of defined benefit plan	-171080000	-185450000
	Total Amount of items that will not be reclassified to profit and loss	-171080000	-185450000
2	Income tax relating to items that will not be reclassified to profit or loss	-43060000	-46680000
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	0
5	Total Other comprehensive income	-128020000	-138770000

Cash flow statement, indirect
Particulars				Year ended (dd-mm-yyyy)
A	Date of start of reporting period			2024-04-01
B	Date of end of reporting period			2025-03-31
C	Whether results are audited or unaudited			Audited
D	Nature of report standalone or consolidated			Standalone
Part I	Blue color marked fields are non-mandatory.
	Statement of cash flows
	Cash flows from used in operating activities
	Profit before tax			1560090000
	Adjustments for reconcile profit (loss)
	Adjustments for finance costs			888380000
	Adjustments for decrease (increase) in inventories			25650000
	Adjustments for decrease (increase) in trade receivables, current			966440000
	Adjustments for decrease (increase) in trade receivables, non-current			0
	Adjustments for decrease (increase) in other current assets			-114070000
	Adjustments for decrease (increase) in other non-current assets			0
	Adjustments for other financial assets, non-current			16700000
	Adjustments for other financial assets, current			-45010000
	Adjustments for other bank balances			0
	Adjustments for increase (decrease) in trade payables, current			66900000
	Adjustments for increase (decrease) in trade payables, non-current			0
	Adjustments for increase (decrease) in other current liabilities			114660000
	Adjustments for increase (decrease) in other non-current liabilities			0
	Adjustments for depreciation and amortisation expense			690130000
	Adjustments for impairment loss reversal of impairment loss recognised in profit or loss			31380000
	Adjustments for provisions, current			-17280000
	Adjustments for provisions, non-current			0
	Adjustments for other financial liabilities, current			480020000
	Adjustments for other financial liabilities, non-current			-2800000
	Adjustments for unrealised foreign exchange losses gains			30000
	Adjustments for dividend income			7170000
	Adjustments for interest income			357840000
	Adjustments for share-based payments			24990000
	Adjustments for fair value losses (gains)			0
	Adjustments for undistributed profits of associates			0
	Other adjustments for which cash effects are investing or financing cash flow			0
	Other adjustments to reconcile profit (loss)			0
	Other adjustments for non-cash items			0
	Share of profit and loss from partnership firm or association of persons or limited liability partnerships			0
	Total adjustments for reconcile profit (loss)			2761110000
	Net cash flows from (used in) operations			4321200000
	Dividends received			0
	Interest paid			0
	Interest received			0
	Income taxes paid (refund)			-275710000
	Other inflows (outflows) of cash			139780000
	Net cash flows from (used in) operating activities			4736690000
	Cash flows from used in investing activities
	Cash flows from losing control of subsidiaries or other businesses			0
	Cash flows used in obtaining control of subsidiaries or other businesses			0
	Other cash receipts from sales of equity or debt instruments of other entities			50000000
	Other cash payments to acquire equity or debt instruments of other entities			108610000
	Other cash receipts from sales of interests in joint ventures			0
	Other cash payments to acquire interests in joint ventures			0
	Cash receipts from share of profits of partnership firm or association of persons or limited liability partnerships			0
	Cash payment for investment in partnership firm or association of persons or limited liability partnerships			0
	Proceeds from sales of property, plant and equipment			42610000
	Purchase of property, plant and equipment			476880000
	Proceeds from sales of investment property			0
	Purchase of investment property			0
	Proceeds from sales of intangible assets			0
	Purchase of intangible assets			0
	Proceeds from sales of intangible assets under development			0
	Purchase of intangible assets under development			0
	Proceeds from sales of goodwill			0
	Purchase of goodwill			0
	Proceeds from biological assets other than bearer plants			0
	Purchase of biological assets other than bearer plants			0
	Proceeds from government grants			0
	Proceeds from sales of other long-term assets			0
	Purchase of other long-term assets			0
	Cash advances and loans made to other parties			0
	Cash receipts from repayment of advances and loans made to other parties			0
	Cash payments for future contracts, forward contracts, option contracts and swap contracts			0
	Cash receipts from future contracts, forward contracts, option contracts and swap contracts			0
	Dividends received			7170000
	Interest received			318870000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			-3383650000
	Net cash flows from (used in) investing activities	-3550490000
	Cash flows from used in financing activities
	Proceeds from changes in ownership interests in subsidiaries			0
	Payments from changes in ownership interests in subsidiaries			0
	Proceeds from issuing shares			1340000
	Proceeds from issuing other equity instruments			0
	Payments to acquire or redeem entity's shares			0
	Payments of other equity instruments			0
	Proceeds from exercise of stock options			0
	Proceeds from issuing debentures notes bonds etc			2500000000
	Proceeds from borrowings			199750000
	Repayments of borrowings			991180000
	Payments of lease liabilities			216350000
	Dividends paid			0
	Interest paid			811750000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			640000
	Net cash flows from (used in) financing activities			682450000
	Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes			1868650000
	Effect of exchange rate changes on cash and cash equivalents
	Effect of exchange rate changes on cash and cash equivalents			0
	Net increase (decrease) in cash and cash equivalents			1868650000
	Cash and cash equivalents cash flow statement at beginning of period			-3910080000
	Cash and cash equivalents cash flow statement at end of period			-2041430000