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 SIS2023-10-012023-12-31in-bse-fin:OneReportableSegmentRevenue01Member SIS2023-10-012023-12-31in-bse-fin:OneReportableSegmentRevenue02Member SIS2023-10-012023-12-31in-bse-fin:OneReportableSegmentRevenue03Member SIS2023-10-012023-12-31in-bse-fin:FourReportableSegmentRevenue01Member SIS2023-10-012023-12-31in-bse-fin:FourReportableSegmentRevenue02Member SIS2023-10-012023-12-31in-bse-fin:FourReportableSegmentRevenue03Member SIS2023-10-012023-12-31in-bse-fin:OneReportableSegmentResults01Member SIS2023-10-012023-12-31in-bse-fin:OneReportableSegmentResults02Member SIS2023-10-012023-12-31in-bse-fin:OneReportableSegmentResults03Member SIS2023-10-012023-12-31in-bse-fin:FourReportableSegmentResults01Member SIS2023-10-012023-12-31in-bse-fin:FourReportableSegmentResults02Member SIS2023-10-012023-12-31in-bse-fin:FourReportableSegmentResults03Member SIS2023-10-012023-12-31in-bse-fin:OneReportableSegmentAssets01Member SIS2023-10-012023-12-31in-bse-fin:OneReportableSegmentAssets02Member SIS2023-10-012023-12-31in-bse-fin:OneReportableSegmentAssets03Member SIS2023-10-012023-12-31in-bse-fin:OneReportableSegmentLiabilities01Member SIS2023-12-31in-bse-fin:OneReportableSegmentLiabilities01Member SIS2023-10-012023-12-31in-bse-fin:OneReportableSegmentLiabilities02Member SIS2023-12-31in-bse-fin:OneReportableSegmentLiabilities02Member SIS2023-10-012023-12-31in-bse-fin:OneReportableSegmentLiabilities03Member SIS2023-12-31in-bse-fin:OneReportableSegmentLiabilities03Member SIS2023-10-012023-12-31in-bse-fin:OneItemsThatWillNotBeReclassifiedToProfitAndLoss01Member SIS2023-10-012023-12-31in-bse-fin:OneItemsThatWillNotBeReclassifiedToProfitAndLoss02Member SIS2023-10-012023-12-31in-bse-fin:FourItemsThatWillNotBeReclassifiedToProfitAndLoss01Member SIS2023-10-012023-12-31in-bse-fin:FourItemsThatWillNotBeReclassifiedToProfitAndLoss02Member SIS2023-10-012023-12-31in-bse-fin:OneItemsThatWillBeReclassifiedToProfitAndLoss01Member SIS2023-10-012023-12-31in-bse-fin:FourItemsThatWillBeReclassifiedToProfitAndLoss01Member 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 Multi segment 2023-10-01 2023-12-31 Unaudited Consolidated 30734410000.00 54180000.00 30788590000.00 159140000.00 207950000.00 -36340000.00 25352920000.00 404240000.00 416320000.00 3536850000.00 30041080000.00 747510000.00 0.00 747510000.00 42580000.00 404780000.00 447360000.00 0.00 300150000.00 0.00 0.00 0.00 69110000.00 369260000.00 553130000.00 922390000.00 369260000.00 0.00 922390000.00 0.00 728680000.00 5 2.53 2.51 0.00 0.00 2.53 2.51 1. The Statement of unaudited consolidated financial results (“the Statement”) of SIS Limited (the “Parent” or “Company”) including its subsidiaries (collectively known as the “Group”), its joint venture entities for the quarter and nine months ended December 31, 2023 have 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 consolidated 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 Parent has allotted 4,000 equity shares of INR 5 each. Consequent to said allotment, the paid-up equity share capital of the Parent 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 Parent at its meeting held on November 30, 2023, the Parent 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 Parent 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 Parent 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. Multi segment 2023-04-01 2023-12-31 Unaudited Consolidated 91237950000.00 266860000.00 91504810000.00 471790000.00 692840000.00 -49220000.00 74945180000.00 1078740000.00 1177600000.00 10828460000.00 89145390000.00 2359420000.00 0.00 2359420000.00 197190000.00 332280000.00 529470000.00 0.00 1829950000.00 0.00 0.00 0.00 187130000.00 2017080000.00 287960000.00 2305040000.00 2017080000.00 0.00 2305040000.00 0.00 728680000.00 5 13.84 13.73 0.00 0.00 13.84 13.73 Other Expenses 3536850000.00 Other Expenses 10828460000.00 Facilities management 5251260000.00 Security services – India 13180350000.00 Security services – International 12453140000.00 Facilities management 15720300000.00 Security services – India 38491300000.00 Security services – International 37471520000.00 30884750000.00 91683120000.00 150340000.00 445170000.00 30734410000.00 91237950000.00 Facilities management 225210000.00 Security services – India 800370000.00 Security services – International 488290000.00 Facilities management 660710000.00 Security services – India 2198670000.00 Security services – International 1489510000.00 1513870000.00 4348890000.00 403690000.00 1077100000.00 293560000.00 The Group is currently focused on three business groups, viz., Security Services (India), Security Services (International) and Facility Management. The Group's organizational structure and governance processes are designed to support effective management of multiple businesses while retaining focus on each one of them. The Operating Segments have been reported in a manner consistent with the internal reporting provided to the Group Management Committee, which is the Chief Operating Decision Maker. The business groups comprise the following: 1. Security Services (India) – Guarding, Electronic security and home alarm monitoring and response services 2. Security Services (International) – Guarding, Mobile patrols, Emergency medical response and rescue, Loss prevention and allied services 3. Facilities Management – Housekeeping, Cleaning, Facility operation & management and Pest control services 725240000.00 816620000.00 2546550000.00 Facilities management 9093360000.00 Security services – India 29019300000.00 Security services – International 24413880000.00 62526540000.00 0.00 62526540000.00 Facilities management 5292770000.00 Security services – India 17292530000.00 Security services – International 14247570000.00 36832870000.00 0.00 36832870000.00 Remeasurement of defined benefit plan -2760000.00 Share of other comprehensive income of associates / joint ventures -80000.00 Remeasurement of defined benefit plan 0.00 Share of other comprehensive income of associates / joint ventures 0.00 -2840000.00 0.00 -690000.00 0.00 ) Foreign exchange gain / (loss) on monetary items included in Net Investment in a foreign subsidiary 555280000.00 ) Foreign exchange gain / (loss) on monetary items included in Net Investment in a foreign subsidiary 287960000.00 555280000.00 287960000.00 0.00 0.00