5406732025-10-012025-12-315406732025-04-012025-12-315406732025-10-012025-12-31in-capmkt:OtherExpenses1Member5406732025-04-012025-12-31in-capmkt:OtherExpenses1Member5406732025-10-012025-12-31ItemsThatWillNotBeReclassifiedToProfitAndLoss15406732025-04-012025-12-31ItemsThatWillNotBeReclassifiedToProfitAndLoss1iso4217:INRiso4217:INRxbrli:shares540673SISNOTLISTEDINE285J01028SIS LIMITEDMain BoardEquity2025-04-012026-03-312026-01-292026-01-16INRCroresQuarterlyThird quarterSingle segmentSecurity Services2026-01-2912:10:002026-01-2915:40:00Not applicablefalsefalseThere is no instance of default during the reporting period.2025-10-012025-12-31UnauditedStandalone1396000000034600000139946000000142100000-27000001217730000016820000019520000083980000013519900000474700000-2701500000-2226800000119900000-598400000-4785000000-17483000000000-1748300000408000000-13403000007050000005-12.4-12.400-12.4-12.41. The Statement of unaudited standalone financial results (“the Statement”) of the Company for the quarter and nine months ended December 31, 2025 have been reviewed by the Audit Committee and, thereafter, approved by the Board of Directors at its meeting held on January 29, 2026. <BR> <BR> 2. The Limited Review, as required under Regulations 33 and 52 read with 63 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, 2025, which needs to be explained. <BR> <BR> 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. <BR> <BR> 4. During the quarter ended December 31, 2025, the Company has acquired 51% shareholding in A P Securitas Private Limited for an interim consideration of INR 71.29 crores determined based on the closing date valuation in accordance with the terms of the definitive agreement. Consequently, A P Securitas Private Limited has become a subsidiary of the Company. The Company has accounted for the acquisition on the assumption of 100% acquisition based on the terms of the definitive agreement. <BR> <BR> 5. During the quarter ended December 31, 2025, the Company through SIS Australia Group Pty Ltd, a step-down subsidiary of Company has acquired 100% shareholding in State Medical Assistance Holdings Pty Limited for a consideration of INR 12.05 crores (AUD 2.02 million) determined based on the closing date valuation in accordance with the terms of the definitive agreement. <BR> <BR> 6. On November 21, 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 which consolidate 29 existing labour laws into a unified framework governing employee benefits during employment and post-employment. The Ministry of Labour & Employment published draft Central Rules and FAQs to enable assessment of the financial impact due to the new Labour Codes. The Company has assessed and disclosed the incremental impact of these changes on the basis of best information available, consistent with the guidance provided by the Institute of Chartered Accountants of India. These changes have resulted in an increase in employee benefits of INR 270.15 crores in the statement. Considering the materiality and regulatory-driven, non-recurring nature of this development, the Company has presented such incremental impact as “Statutory impact of new Labour Codes” under “Exceptional item” in the standalone statement of profit & loss for the quarter and nine month ended December 31, 2025. The Company continues to monitor the finalization of Central/State Rules and clarifications from the Government on various other aspects of the New Labour Codes and would give appropriate accounting effect of such developments in the period in which they are notified. <BR> <BR> 7. During the quarter ended December 31, 2025, upon exercise of vested stock options by the eligible employees, the Company has allotted 73,013 equity shares of INR 5 each. Consequent to said allotment, the paid-up equity share capital of the Company stands at INR 705,003,460 divided into 141,000,692 equity shares of INR 5 each. <BR> <BR> 8. During the quarter ended December 31, 2025, Mr. Ravindra Kishore Sinha (DIN: 00945635) has resigned from the position of Executive Director & Chairman of the Company with effect from November 24, 2025 on account of personal health grounds. Further, based on the recommendation of the Nomination and Remuneration Committee, the Board of Directors has considered and approved the appointment of Mrs. Rita Kishore Sinha (DIN: 00945652), Non-Executive Director, as Chairperson of the Company with effect from November 25, 2025. <BR> <BR> 9. The Board of Directors of Parent at its meeting held on January 29, 2026, has declared an interim dividend of INR 7.00 per equity share (Face value of INR 5 per share). <BR> <BR> 10. 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. 2025-04-012025-12-31UnauditedStandalone404992000001554100000420533000000374400000-19100000355737000005942000005496000002262600000393354000002717900000-270150000016400000332700000-676400000-3437000000360100000000036010000038640000074650000070500000052.542.51002.542.51Other Expenses839800000Other Expenses2262600000Re-measurement of defined benefit plan545300000545300000Re-measurement of defined benefit plan51640000051640000013730000013000000000408000000386400000