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-Apr-2024
Date of end of financial year 31-Mar-2025
Date of board meeting when results were approved 05-May-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 21-Apr-2025
Description of presentation currency INR (in Actuals)
Reporting Type Quarterly
Reporting Quarter Fourth quarter
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 Investment and Financing Activities
Start date and time of board meeting 05-May-2025   12:00:00
End date and time of board meeting 05-May-2025   13:10:00
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
(III) 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 2025-05-05
Indicate Company website link for updated RPT policy of the Company www.silinvestments.in
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.


Financial Results — NBFC
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-Jan-2025 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
(i) Interest Income 31900000 135600000
(ii) Dividend Income 800000 313800000
(iii) Rental Income 0 0
(iv) Fees and commission Income 0 0
(v) Net gain on fair value changes -21600000 3300000
(vi) Net gain on derecognition of financial instruments under amortised cost category 0 0
(vii) Sale of products (including Excise Duty) 0 0
(viii) Sale of services 0 0
(ix) Other revenue from operations
Total other revenue from operations
Total Revenue From Operations 11100000 452700000
Other income 1400000 5600000
Total income 12500000 458300000
2 Expenses
Cost of materials consumed 0 0
Purchases of stock-in-trade 0 0
Changes in inventories of finished goods, work-in-progress and stock-in-trade 0 0
Employee benefit expense 5500000 24000000
Finance costs 0 0
Depreciation, depletion and amortisation expense 5500000 22500000
Fees and commission expense 0 0
Net loss on fair value changes 0 0
Net loss on derecognition of financial instruments under amortised cost category 0 0
Impairment on financial instruments 0 0
(f) Other expenses
1 Portfolio Management and Professional Fees 2600000 37700000
2 Other Expenses 7200000 31600000
Total other expenses 9800000 69300000
Total expenses 20800000 115800000
3 Total profit before exceptional items and tax -8300000 342500000
4 Exceptional items 0 0
5 Total profit before tax -8300000 342500000
7 Tax expense
8 Current tax 3600000 73600000
9 Deferred tax 1400000 4000000
10 Total tax expenses 5000000 77600000
11 Net Profit Loss for the period from continuing operations -13300000 264900000
12 Profit (loss) from discontinued operations before tax 0 0
13 Tax expense of discontinued operations 0 0
17 Net profit (loss) from discontinued operation after tax 0 0
14 Share of profit (loss) of associates and joint ventures accounted for using equity method 0 0
15 Total profit (loss) for period -13300000 264900000
16 Other comprehensive income net of taxes 3561100000 8021000000
17 Total Comprehensive Income for the period 3547800000 8285900000
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 106100000 106100000
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 -1.26 25
Diluted earnings per share from continuing operations -1.26 25
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 -1.26 25
Diluted earnings per share -1.26 25
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)


Cash flow statement, indirect
Particulars Year ended (dd-mm-yyyy)
A Date of start of reporting period 01-Apr-2024
B Date of end of reporting period 31-Mar-2025
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 342500000
Adjustments for reconcile profit (loss)
Adjustments for finance costs 0
Adjustments for decrease (increase) in inventories 0
Adjustments for decrease (increase) in trade receivables, current 0
Adjustments for decrease (increase) in trade receivables, non-current 0
Adjustments for decrease (increase) in other current assets 156000000
Adjustments for decrease (increase) in other non-current assets 0
Adjustments for other financial assets, non-current 0
Adjustments for other financial assets, current 0
Adjustments for other bank balances 0
Adjustments for increase (decrease) in trade payables, current 0
Adjustments for increase (decrease) in trade payables, non-current 0
Adjustments for increase (decrease) in other current liabilities -9100000
Adjustments for increase (decrease) in other non-current liabilities 0
Adjustments for depreciation and amortisation expense 22500000
Adjustments for impairment loss reversal of impairment loss recognised in profit or loss 0
Adjustments for provisions, current 0
Adjustments for provisions, non-current 0
Adjustments for other financial liabilities, current 0
Adjustments for other financial liabilities, non-current 0
Adjustments for unrealised foreign exchange losses gains 0
Adjustments for dividend income 0
Adjustments for interest income 0
Adjustments for share-based payments 0
Adjustments for fair value losses (gains) 16700000
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) -3100000
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) 183000000
Net cash flows from (used in) operations 525500000
Dividends received 0
Interest paid 0
Interest received 0
Income taxes paid (refund) 108700000
Other inflows (outflows) of cash 0
Net cash flows from (used in) operating activities 416800000
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 0
Other cash payments to acquire equity or debt instruments of other entities 0
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 -3400000
Purchase of property, plant and equipment 0
Proceeds from sales of investment property 3700000
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 2987300000
Purchase of other long-term assets 3350200000
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 0
Interest received 0
Income taxes paid (refund) 0
Other inflows (outflows) of cash 0
Net cash flows from (used in) investing activities -362600000
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 0
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 0
Proceeds from borrowings 0
Repayments of borrowings 0
Payments of lease liabilities 0
Dividends paid 26500000
Interest paid 0
Income taxes paid (refund) 0
Other inflows (outflows) of cash 0
Net cash flows from (used in) financing activities -26500000
Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes 27700000
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 27700000
Cash and cash equivalents cash flow statement at beginning of period 73000000
Cash and cash equivalents cash flow statement at end of period 100700000




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 Finanical Asset
Cash and cash equivalents 100700000
Bank Balance other than (a) above 266000000
Derivative financial instruments 0
Receivables
(I) Trade Receivables 0
(II) Other Receivables 1200000
Loans 0
Investments 27040400000
Other Financial assets 7600000
Total Financial Assets 27415900000
2 Non Financial Asset
Inventories 0
Current tax assets (Net) 500000
Deferred tax Assets (Net) 0
Investment Property 2600000
Biological assets other than bearer plants 0
Property, Plant and Equipment 955400000
Capital work-in-progress 0
Intangible assets under development 0
Goodwill 0
Other Intangible assets 0
Other non-financial assets (to be specified) 1500000
Total Non Financial Assets 960000000
Total assets 28375900000
Equity and liabilities
1 Equity
Equity attributable to owners of parent
Equity share capital 106100000
Other equity 25757800000
Total equity attributable to owners of parent 25863900000
Non controlling interest
Total equity 25863900000
2 Liabilities
2.1 Financial Liabilities
(a) Derivative financial instruments 0
(b) Payables 0
(I)Trade Payables
(i) total outstanding dues of micro enterprises and small enterprises 0
(ii) total outstanding dues of creditors other than micro enterprises and small enterprises 0
II) Other Payables
(i) total outstanding dues of micro enterprises and small enterprises 0
(ii) total outstanding dues of creditors other than micro enterprises and small enterprises 0
(C ) Debt Securities 0
(d) Borrowings (Other than Debt Securities) 0
(e) Deposits 0
(f) Subordinated Liabilities 0
(g) Other financial liabilities 5800000
Total Financial Liabilities 5800000
2.2 Non-Financial Liabilities
(a) Current tax liabilities (Net) 0
(b) Provisions 7600000
(C ) Deferred tax liabilities (Net) 2496500000
(d) Other non-financial liabilities 2100000
Total Non Financial Liabilities 2506200000
Total liabilities 2512000000
Total equity and liabilites 28375900000
Disclosure of notes on assets and liabilities


Format for Reporting Segment 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)
A Date of start of reporting period 01-Jan-2025 01-Apr-2024
B 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
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
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-Jan-2025 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 Net gain/(loss) on equity instrument designated at FVOCI 4089800000 9507100000
Total Amount of items that will not be reclassified to profit and loss 4089800000 9507100000
2 Income tax relating to items that will not be reclassified to profit or loss 528700000 1486100000
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 3561100000 8021000000




Details of Impact of Audit Qualification
Whether results are audited or unaudited Audited
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 DMKH and Co. Yes 30-Apr-2027


Financial details
Sr. Particulars Audited Figures (as reported before adjusting for qualifications) Adjusted Figures (audited figures after adjusting for qualifications)
1 Turnover / Total income
2 Total Expenditure
3 Net Profit/(Loss)
4 Earnings Per Share
5 Total Assets
6 Total Liabilities
7 Net Worth


Signatories details

Name of CEO / Managing director
Name of CFO
Name of audit committee chairman
Name of statutory auditor
Name of other signatory, if any, with designation
Place
Date


Format for Disclosure of Related Party Transactions (applicable only for half-yearly filings i.e., 2nd and 4th quarter)
Sr No. Additional disclosure of related party transactions - applicable only in case the related party transaction relates to loans, inter-corporate deposits, advances or investments made or given by the listed entity/subsidiary. These details need to be disclosed only once, during the reporting period when such transaction was undertaken.
Details of the party (listed entity /subsidiary) entering into the transaction Details of the counterparty Type of related party transaction Details of other related party transaction Value of the related party transaction as approved by the audit committee Remarks on approval by audit committee Value of transaction during the reporting period In case monies are due to either party as a result of the transaction In case any financial indebtedness is incurred to make or give loans, inter-corporate deposits, advances or investments Details of the loans, inter-corporate deposits, advances or investments Notes
Name PAN Name PAN Relationship of the counterparty with the listed entity or its subsidiary Opening balance Closing balance Nature of indebtedness (loan/ issuance of debt/ any other etc.) Details of other indebtedness Cost Tenure Nature (loan/ advance/ intercorporate deposit/ investment ) Interest Rate (%) Tenure Secured/ unsecured Purpose for which the funds will be utilised by the ultimate recipient of funds (endusage)
1 SIL INVESTMENTS LIMITED Shalini Nopany Managing Director Remuneration As approved by NRC Board and shareholders 7954000 1118000 1026000
2 SIL INVESTMENTS LIMITED C S Nopany Chairman and relative of Managing Director Any other transaction Commission As approved by Board 0 0 50000
3 SIL INVESTMENTS LIMITED Sanjay Goenka Independent director Any other transaction Commission As approved by Board 0 0 20000
4 SIL INVESTMENTS LIMITED Abhrajit Dutta Independent director Any other transaction Commission As approved by Board 0 0 50000
5 SIL INVESTMENTS LIMITED Shrikant Mantri Independent director Any other transaction Commission As approved by Board 0 0 50000
6 SIL INVESTMENTS LIMITED Brij Mohan Agarwal DirectorInCharge Any other transaction Commission As approved by NRC Board and shareholders 0 0 50000
7 SIL INVESTMENTS LIMITED C S Nopany Chairman and relative of Managing Director Any other transaction Directors sitting fees As approved by Board 20000 0 0
8 SIL INVESTMENTS LIMITED Abhrajit Dutta Independent director Any other transaction Directors sitting fees As approved by Board 38000 0 0
9 SIL INVESTMENTS LIMITED Shrikant Mantri Independent director Any other transaction Directors sitting fees As approved by Board 33000 0 0
10 SIL INVESTMENTS LIMITED Sanjay Kumar Maheswary Independent director Any other transaction Directors sitting fees As approved by Board 18000 0 0
11 SIL INVESTMENTS LIMITED Lokesh Gandhi Company Secretary Remuneration As approved by NRC and Board 1660000 243000 257000
12 SIL INVESTMENTS LIMITED Lokesh Gandhi Company Secretary Remuneration As approved by NRC and Board 102000 15000 15000
13 SIL INVESTMENTS LIMITED Manoj Kumar Jain Chief Financial Officer Remuneration As approved by NRC and Board 3735000 582000 582000
14 SIL INVESTMENTS LIMITED Shalini Nopany Managing Director Any other transaction Contribution to Post employment benefit entity Leave As approved by NRC and Board 855000 5315000 4460000
15 SIL INVESTMENTS LIMITED Lokesh Gandhi Company Secretary Any other transaction Contribution to Post employment benefit entity Leave As approved by NRC and Board 123000 637000 639000
16 SIL INVESTMENTS LIMITED Manoj Kumar Jain Chief Financial Officer Any other transaction Contribution to Post employment benefit entity Leave As approved by NRC and Board 0 33000 33000
17 SIL INVESTMENTS LIMITED Shalini Nopany Managing Director Any other transaction Contribution to Post employment benefit entity Gratuity As approved by NRC and Board 323000 2434000 2434000
18 SIL INVESTMENTS LIMITED Lokesh Gandhi Company Secretary Any other transaction Contribution to Post employment benefit entity Gratuity As approved by NRC and Board 43000 599000 599000
19 SIL INVESTMENTS LIMITED Vikas Baheti Chief Financial Officer Any other transaction Contribution to Post employment benefit entity Gratuity As approved by NRC and Board 542000 422000 0
20 SIL INVESTMENTS LIMITED Manoj Kumar Jain Chief Financial Officer Any other transaction Contribution to Post employment benefit entity Gratuity As approved by NRC and Board 115000 19000 135000
21 SIL INVESTMENTS LIMITED Manoj Kumar Jain Chief Financial Officer Any other transaction Contribution to Post employment benefit entity Bonus As approved by NRC and Board 200000 33000 233000
22 SIL INVESTMENTS LIMITED ShashanknModi Company Secretary Remuneration NA 102000 0 0
23 SIL INVESTMENTS LIMITED SalunAgarwal Company Secretary Remuneration NA 102000 0 0
24 SIL INVESTMENTS LIMITED SIL International Pte. Ltd. Wholly Owned Subsidiary Investment As approved by Board 343130000 90792000 433923000 Textual Information(1)
25 SIL INVESTMENTS LIMITED Sutlej Textiles and Industries Limited Related Party Any other transaction Rent Paid 21000 As approved by Audit Committee and Board 21000 7000 14000
26 SIL INVESTMENTS LIMITED Sanjay Kumar Maheswary Independent director Any other transaction Commission As approved by Board 0 0 30000
27 SIL INVESTMENTS LIMITED Hargaon Investment and Trading Co. Ltd. Promoter Any other transaction Purchase of shares of Morton Foods Limited Unlisted Target Company from Hargaon Investment and Trading Co.Ltd. one of the promoters of the Company. 19708000 As approved by the Audit Committee and Board 19708000 0 0
28 SIL INVESTMENTS LIMITED Champaran Marketing Co. Ltd. Promoter Any other transaction Purchase of shares of Morton Foods Limited Unlisted Target Company from Champaran Marketing Co. Ltd. one of the promoters of the Company. 4500000 As approved by the Audit Committee and Board 4500000 0 0
Total value of transaction during the reporting period 383324000



Text Block
Textual Information(1) SIL International Pte. Ltd. is a Wholly Owned Subsidiary of SIL Investments Ltd. and is a Singapore based Company. Therefore PAN is not applicable to SIL International Pte. Ltd.


Format for Disclosing Outstanding Default on Loans and Debt Securities
Sr. No. Particulars Amount Remarks
1. Loans / revolving facilities like cash credit from banks / financial institutions
A Total amount outstanding as on date
B Of the total amount outstanding, amount of default as on date
2. Unlisted debt securities i.e. NCDs and NCRPS
A Total amount outstanding as on date
B Of the total amount outstanding, amount of default as on date
3. Total financial indebtedness of the listed entity including short-term and long-term debt