SIS2023-10-012023-12-31 SIS2023-10-012023-12-31 SIS2023-10-012023-12-31in-bse-fin:OneOperatingExpenses01Member SIS2023-10-012023-12-31in-bse-fin:FourOperatingExpenses01Member SIS2023-12-31 iso4217:INRxbrli:purexbrli:sharesiso4217:INRxbrli:shares 540673 SIS NOTLISTED SIS LIMITED Equity 2023-04-01 2024-03-31 2024-01-30 2024-01-16 INR Millions Third quarter 15:05:00 20:10:00 2024-01-30 2024-01-30 Not applicable Single segment Security Services 2023-10-01 2023-12-31 Unaudited Standalone 11671520000.00 705000000.00 12376520000.00 0.00 186460000.00 -35400000.00 10212140000.00 229040000.00 186900000.00 573630000.00 11352770000.00 1023750000.00 0.00 1023750000.00 0.00 198710000.00 198710000.00 0.00 825040000.00 0.00 0.00 0.00 0.00 825040000.00 -1280000.00 823760000.00 823760000.00 0.00 728680000.00 5 5.66 5.61 0.00 0.00 5.66 5.61 1. The Statement of unaudited standalone financial results (“the Statement”) of the Company for the quarter and nine months ended December 31, 2023 has been reviewed by the Audit Committee and, thereafter, approved by the Board of Directors at its meeting held on January 30, 2024. 2. The Limited Review, as required under Regulation 33 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 nine months ended December 31, 2023 which needs to be explained. 3. The 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. 4. During the quarter ended December 31, 2023, upon exercise of vested stock options by the eligible employees, the Company has allotted 4,000 equity shares of INR 5 each. Consequent to said allotment, the paid-up equity share capital of the Company stands at INR 728,683,765 divided into 145,736,753 equity shares of INR 5 each. 5. Pursuant to the approval of the Board of Directors of the Company at its meeting held on November 30, 2023, the Company offered 1,636,363 equity shares of face value of INR 5 each for buyback to all eligible shareholders, through the tender offer process, for an aggregate amount not exceeding INR 900 million, equivalent to 1.12% of the total paid up equity share capital of the Company as on November 24, 2023, at INR 550 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 said shares bought buyback through the tender offer process were extinguished on January 05, 2024 (i.e. subsequent to reporting date). The Company funded the buyback from its free reserves as required under the said regulations. Consequently, 1,636,363 equity shares of face value of INR 5 each were extinguished by appropriating a sum of INR 891.82 million from the securities premium and an amount of INR 8.18 million, equivalent to the nominal value of the equity shares bought back through the buyback, was transferred to the capital redemption reserve account. 6. In accordance with IND-AS 108, Operating segments, segment information has been provided in the unaudited consolidated financial results of the Group and, therefore, no separate disclosure on segment information is given in this unaudited standalone financial result. Single segment 2023-04-01 2023-12-31 Unaudited Standalone 33862420000.00 787440000.00 34649860000.00 0.00 602650000.00 -59750000.00 29599290000.00 649130000.00 493480000.00 1698200000.00 32983000000.00 1666860000.00 0.00 1666860000.00 0.00 64240000.00 64240000.00 0.00 1602620000.00 0.00 0.00 0.00 0.00 1602620000.00 0.00 1602620000.00 1602620000.00 0.00 728680000.00 5 11.00 10.91 0.00 0.00 11.00 10.91 Other expenses 573630000.00 Other expenses 1698200000.00 -1710000.00 0.00 -430000.00 0.00 0.00 0.00