INTEGRATED FILING — NBFC



General information about company

Scrip code 521194
NSE Symbol SILINV
MSEI Symbol NOTLISTED
ISIN INE923A01015
Name of company SIL INVESTMENTS LIMITED
Type of company Main Board
Class of security Equity
Date of start of financial year 01-04-2025
Date of end of financial year 31-03-2026
Date of board meeting when results were approved 04-02-2026
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 22-01-2026
Description of presentation currency INR
Level of rounding used in financial results Lakhs
Reporting Type Quarterly
Reporting Quarter Third 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 Single segment
Description of single segment Investments and Financing Activities
Start date and time of board meeting 04-02-2026   12:00:00
End date and time of board meeting 04-02-2026   13:05:00
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


Financial Results — NBFC

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 01-10-2025 01-04-2025
B Date of end of reporting period 31-12-2025 31-12-2025
C Whether results are audited or unaudited Unaudited Unaudited
D Nature of report standalone or consolidated Consolidated Consolidated
1 Income
Revenue from operations
(i) Interest Income 374.00 1,049.00
(ii) Dividend Income 1,783.00 4,345.00
(iii) Rental Income 0.00 0.00
(iv) Fees and commission Income 0.00 0.00
(v) Net gain on fair value changes 563.00 1,447.00
(vi) Net gain on derecognition of financial instruments under amortised cost category 0.00 0.00
(vii) Sale of products (including Excise Duty) 0.00 0.00
(viii) Sale of services 0.00 0.00
(ix) Other revenue from operations
Total other revenue from operations
Total Revenue From Operations 2,720.00 6,841.00
Other income 22.00 162.00
Total income 2,742.00 7,003.00
2 Expenses
Cost of materials consumed 0.00 0.00
Purchases of stock-in-trade 0.00 0.00
Changes in inventories of finished goods, work-in-progress and stock-in-trade 0.00 0.00
Employee benefit expense 74.00 212.00
Finance costs 0.00 0.00
Depreciation, depletion and amortisation expense 69.00 208.00
Fees and commission expense 0.00 0.00
Net loss on fair value changes 0.00 0.00
Net loss on derecognition of financial instruments under amortised cost category 0.00 0.00
Impairment on financial instruments 0.00 0.00
(f) Other expenses
1 Portfolio Management and Professional Fees (11.00) 86.00
2 Other expenses 173.00 440.00
Total other expenses 162.00 526.00
Total expenses 305.00 946.00
3 Total profit before exceptional items and tax 2,437.00 6,057.00
4 Exceptional items 0.00 0.00
5 Total profit before tax 2,437.00 6,057.00
7 Tax expense
8 Current tax 453.00 1,147.00
9 Deferred tax 19.00 144.00
10 Total tax expenses 472.00 1,291.00
11 Net Profit Loss for the period from continuing operations 1,965.00 4,766.00
12 Profit (loss) from discontinued operations before tax 0.00 0.00
13 Tax expense of discontinued operations 0.00 0.00
17 Net profit (loss) from discontinued operation after tax 0.00 0.00
14 Share of profit (loss) of associates and joint ventures accounted for using equity method 0.00 0.00
15 Total profit (loss) for period 1,965.00 4,766.00
16 Other comprehensive income net of taxes (11,602.00) (40,175.00)
17 Total Comprehensive Income for the period (9,637.00) (35,409.00)
18 Total profit or loss, attributable to
Profit or loss, attributable to owners of parent 1,946.00 4,692.00
Total profit or loss, attributable to non-controlling interests 18.00 74.00
19 Total Comprehensive income for the period attributable to
Comprehensive income for the period attributable to owners of parent (9,412.00) (35,832.00)
Total comprehensive income for the period attributable to owners of parent non-controlling interests (225.00) 423.00
20 Details of equity share capital
Paid-up equity share capital 1,061.00 1,061.00
Face value of equity share capital 10 10
21 Reserves excluding revaluation reserve
22 Earnings per share
i Earnings per equity share for continuing operations
Basic earnings per share from continuing operations 18.37 44.28
Diluted earnings per share from continuing operations 18.37 44.28
ii Earnings per equity share for discontinued operations
Basic earnings per share from discontinued operations 0 0
Diluted earnings per share from discontinued operations 0 0
ii Earnings per equity share
Basic earnings per share 18.37 44.28
Diluted earnings per share 18.37 44.28
23 Debt equity ratio
24 Debt service coverage ratio
25 Interest service coverage ratio
26 Disclosure of notes on financial results Textual Information(1)


Remarks

23 Debt equity ratio
24 Debt service coverage ratio
25 Interest service coverage ratio


Text Block

Textual Information(1) 1. The business activity of the Company falls within a single primary business segment viz ‘Investments and financing Activities’ and hence there is no other reportable segment as per Ind AS 108 ‘operating segments’. 2. The above financial results of the Company have been prepared in accordance with Indian Accounting Standards (‘Ind AS') notified under the Companies (Indian Accounting Standards) Rules, 2015 as amended by the Companies (Indian Accounting Standards) Rules, 2016, prescribed under section 133 of the Companies Act, 2013 (‘the Act’) read with relevant rules issued thereunder and other accounting principles generally accepted in India. Any application guidance/ clarifications/ directions issued by the Reserve Bank of India or other regulators are implemented as and when they are issued/ applicable. 3. The above consolidated results represent results of SIL Investments Limited and its subsidiaries including step down subsidiaries which have been prepared in accordance with Ind AS 110 - Consolidated Financial Statement. 4. Current Quarter results include dividend of Rs. 1,783 lakhs received on shares held by the Company, therefore results for the quarter do not necessarily represent annual performance of the Company. 5. SIL Investments Limited is a Non-Banking Financial Company registered with the Reserve Bank of India. The Company is classified under the Middle Layer pursuant to Scale Based Regulations prescribed by the RBI. 6. On 21st November, 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 (“Labour Codes”), which consolidate twenty-nine existing labour laws into a unified framework governing employee benefits during employment and post-employment. The Group has assessed that there are no financial implications of these changes. Upon notification of the related Rules under the new Labour Codes by the Government and any further clarifications from the Government on other aspects of the new Labour Codes, the Group will evaluate and account for the impact, if any, in subsequent periods. 7. The above results were reviewed by the Audit Committee and approved by the Board of Directors of the Company at their meetings held on 4th February, 2026. 8. The provision of Rs. 45 Lakhs for Portfolio Management and Professional Fees has been reversed since the expense is no longer payable. 9. The figures for the previous periods have been regrouped/ rearranged, wherever considered necessary, to confirm current period classifications.




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)
A Date of start of reporting period 01-10-2025 01-04-2025
B Date of end of reporting period 31-12-2025 31-12-2025
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)
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
Net Segment Asset
4 Segment Liabilities
Segment Liabilities
Total Segment Liabilities
Un-allocable Liabilities
Net Segment Liabilities
Disclosure of notes on segments


Other Comprehensive Income

Amount in (Lakhs)

Particulars 3 months/ 6 month ended (dd-mm-yyyy) Year to date figures for current period ended (dd-mm-yyyy)
A Date of start of reporting period 01-10-2025 01-04-2025
B Date of end of reporting period 31-12-2025 31-12-2025
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 Net gain/(loss) on equity instrument designated at FVOCI -1336400000 -4606400000
Total Amount of items that will not be reclassified to profit and loss -1336400000 -4606400000
2 Income tax relating to items that will not be reclassified to profit or loss (1,783.00) (5,882.00)
3 Amount of items that will be reclassified to profit and loss
1 Item that will be reclassified to profit or loss -2100000 700000
Total Amount of items that will be reclassified to profit and loss -2100000 700000
4 Income tax relating to items that will be reclassified to profit or loss 0.00 0.00
5 Total Other comprehensive income (11,602.00) (40,175.00)