| 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 | 01-04-2026 |
| Date of end of financial year | 31-03-2027 |
| Date of board meeting when results were approved | 13-08-2026 |
| Date on which prior intimation of the meeting for considering financial results was informed to the exchange | 03-08-2026 |
| 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 | Investments and Financing Activities |
| Start date and time of board meeting | 13-08-2026 12:00:00 |
| End date and time of board meeting | 13-08-2026 12:55:00 |
| 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? | 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 |
| The Company has selected No as the same is not applicable to the Company. | |
| 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 | |||
| (i) | Interest Income | 348.00 | 348.00 |
| (ii) | Dividend Income | 14.00 | 14.00 |
| (iii) | Rental Income | 0.00 | 0.00 |
| (iv) | Fees and commission Income | 0.00 | 0.00 |
| (v) | Net gain on fair value changes | 1,069.00 | 1,069.00 |
| (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 | 1,431.00 | 1,431.00 | |
| Other income | 0.00 | 0.00 | |
| Total income | 1,431.00 | 1,431.00 | |
| 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 | 72.00 | 72.00 | |
| Finance costs | 0.00 | 0.00 | |
| Depreciation, depletion and amortisation expense | 56.00 | 56.00 | |
| 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 & Professional Fees | 11.00 | 11.00 |
| 2 | Other Expenses | 88.00 | 88.00 |
| Total other expenses | 99.00 | 99.00 | |
| Total expenses | 227.00 | 227.00 | |
| 3 | Total profit before exceptional items and tax | 1,204.00 | 1,204.00 |
| 4 | Exceptional items | 0.00 | 0.00 |
| 5 | Total profit before tax | 1,204.00 | 1,204.00 |
| 7 | Tax expense | ||
| 8 | Current tax | 19.00 | 19.00 |
| 9 | Deferred tax | (62.00) | (62.00) |
| 10 | Total tax expenses | (43.00) | (43.00) |
| 11 | Net Profit Loss for the period from continuing operations | 1,247.00 | 1,247.00 |
| 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 | 1,247.00 | 1,247.00 |
| 16 | Other comprehensive income net of taxes | 12,276.00 | 12,276.00 |
| 17 | Total Comprehensive Income for the period | 13,523.00 | 13,523.00 |
| 18 | Total profit or loss, attributable to | ||
| Profit or loss, attributable to owners of parent | |||
| Total profit or loss, attributable to non-controlling interests | |||
| 19 | 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 | |||
| 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 | 11.77 | 11.77 | |
| Diluted earnings per share from continuing operations | 11.77 | 11.77 | |
| 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 | 11.77 | 11.77 | |
| Diluted earnings per share | 11.77 | 11.77 | |
| 23 | Debt equity ratio | ||
| 24 | Debt service coverage ratio | ||
| 25 | Interest service coverage ratio | ||
| 26 | Disclosure of notes on financial results | Textual Information(1) | |
| 23 | Debt equity ratio | |
|---|---|---|
| 24 | Debt service coverage ratio | |
| 25 | Interest service coverage ratio |
| 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 the 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 results were reviewed by the Audit Committee and approved by the Board of Directors of the Company at their meetings held on 13 August 2026. 4.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. 5.In terms of the requirements of Reserve Bank of India Notification No. RBI/2019-20/170 DOR (NBFC).CC.PD.No.109/22.10.106/2019-20 dated 13 March 2020 on implementation of Indian Accounting Standards (Ind AS), Non-Banking Financial Companies (NBFCs) are required to create an impairment reserve for any shortfall between the impairment allowances recognised under Ind AS 109 and the provisioning required as per the Income Recognition, Asset Classification and Provisioning (IRACP) norms, including standard asset provisioning. As at 30th June, 2026, the impairment allowances recognised by the Company under Ind AS 109 are equal to the total provision required under the IRACP norms, including standard asset provisioning, and accordingly, no amount is required to be transferred to the impairment reserve. 6.The figures for the quarter ended 31 March, 2026 are the balancing figures between audited figures in respect of full financial year and the published year to date figures up to 31 December, 2025. 7.The figures for the previous periods have been regrouped/ rearranged, wherever considered necessary, to confirm current period classifications. |
|---|
| 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 | 01-04-2026 | 01-04-2026 |
| B | 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 | |||
| Net Segment Asset | |||
| 4 | Segment Liabilities | ||
| Segment Liabilities | |||
| Total Segment Liabilities | |||
| Un-allocable Liabilities | |||
| Net Segment Liabilities | |||
| Disclosure of notes on segments | |||
| 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 | 01-04-2026 | 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 | Net gain/(loss) on equity instrument and others designated at FVOCI | 1437300000 | 1437300000 |
| Total Amount of items that will not be reclassified to profit and loss | 1437300000 | 1437300000 | |
| 2 | Income tax relating to items that will not be reclassified to profit or loss | 2,097.00 | 2,097.00 |
| 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 | 12,276.00 | 12,276.00 |