5406732025-10-012025-12-315406732025-12-315406732025-04-012025-12-315406732025-10-012025-12-31in-capmkt:OtherExpenses1Member5406732025-04-012025-12-31in-capmkt:OtherExpenses1Member5406732025-10-012025-12-31in-capmkt:ReportableSegments1Member5406732025-10-012025-12-31in-capmkt:ReportableSegments2Member5406732025-10-012025-12-31in-capmkt:ReportableSegments3Member5406732025-04-012025-12-31in-capmkt:ReportableSegments1Member5406732025-04-012025-12-31in-capmkt:ReportableSegments2Member5406732025-04-012025-12-31in-capmkt:ReportableSegments3Member5406732025-10-012025-12-31in-capmkt:ReportableSegments1Member5406732025-10-012025-12-31in-capmkt:ReportableSegments2Member5406732025-10-012025-12-31in-capmkt:ReportableSegments3Member5406732025-04-012025-12-31in-capmkt:ReportableSegments1Member5406732025-04-012025-12-31in-capmkt:ReportableSegments2Member5406732025-04-012025-12-31in-capmkt:ReportableSegments3Member5406732025-10-012025-12-31in-capmkt:ReportableSegments1Member5406732025-12-31in-capmkt:ReportableSegments1Member5406732025-10-012025-12-31in-capmkt:ReportableSegments2Member5406732025-12-31in-capmkt:ReportableSegments2Member5406732025-10-012025-12-31in-capmkt:ReportableSegments3Member5406732025-12-31in-capmkt:ReportableSegments3Member5406732025-10-012025-12-31in-capmkt:ReportableSegments1Member5406732025-12-31in-capmkt:ReportableSegments1Member5406732025-10-012025-12-31in-capmkt:ReportableSegments2Member5406732025-12-31in-capmkt:ReportableSegments2Member5406732025-10-012025-12-31in-capmkt:ReportableSegments3Member5406732025-12-31in-capmkt:ReportableSegments3Member5406732025-10-012025-12-31ItemsThatWillNotBeReclassifiedToProfitAndLoss15406732025-10-012025-12-31ItemsThatWillNotBeReclassifiedToProfitAndLoss25406732025-04-012025-12-31ItemsThatWillNotBeReclassifiedToProfitAndLoss15406732025-04-012025-12-31ItemsThatWillNotBeReclassifiedToProfitAndLoss25406732025-10-012025-12-31ItemsThatWillBeReclassifiedToProfitAndLoss15406732025-04-012025-12-31ItemsThatWillBeReclassifiedToProfitAndLoss1iso4217:INRiso4217:INRxbrli:shares540673SISNOTLISTEDINE285J01028SIS LIMITEDMain BoardEquity2025-04-012026-03-312026-01-292026-01-16INRCroresQuarterlyThird quarterMulti segment2026-01-2912:10:002026-01-2915:40:00Not applicable2025-10-012025-12-31UnauditedConsolidated418522000006880000041921000000188500000258100000-1410000035325300000484100000559100000420190000041002900000918100000-2900200000-1982100000348600000-873000000-5244000000-145770000000074000000-1383700000822400000-561300000-13837000000-56130000007050000005-9.81-9.8100-9.81-9.811. 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, 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 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. <BR> <BR> 4. During the quarter ended December 31, 2025, the Parent 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 Parent. The Group 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 Parent through SIS Australia Group Pty Ltd, a step-down subsidiary of Parent 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 Group 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 290.02 crores in the statement. Considering the materiality and regulatory-driven, non-recurring nature of this development, the group has presented such incremental impact as “Statutory impact of new Labour Codes” under “Exceptional item” in the consolidated statement of profit & loss for the quarter and nine month ended December 31, 2025. The group 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 Parent has allotted 73,013 equity shares of INR 5 each. Consequent to said allotment, the paid-up equity share capital of the Parent 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 Parent 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 Parent 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).2025-04-012025-12-31UnauditedConsolidated114922300000368700000115291000000456400000645400000-511000009703530000012608000001450800000117404000001125380000002753000000-2900200000-147200000661400000-931200000-26980000001226000000002305000003531000001655300000200840000035310000002008400000070500000052.492.47002.492.47Other Expenses4201900000Other Expenses11740400000Security services – India18979800000Security services – International16703600000Facilities management6356600000Security services – India49015200000Security services – International47900100000Facilities management185923000004204000000011550760000018780000058530000041852200000114922300000Security services – India919700000Security services – International632100000Facilities management342700000Security services – India2526400000Security services – International1623300000Facilities management95210000018945000005101800000-411100000-1187800000131350000033061000009921000002983500000Security services – India34143200000Security services – International29913000000Facilities management1145580000075512000000075512000000Security services – India24247800000Security services – International20326300000Facilities management635500000050929100000050929100000The 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. <BR> <BR> The business groups comprise the following: <BR> Security Services (India) – Guarding, Electronic security and home alarm monitoring and response services <BR> Security Services (International) – Guarding, Mobile patrols, Emergency medical response and rescue, Loss prevention and allied services <BR> Facilities Management – Housekeeping, Cleaning, Facility operation & management and Pest control services <BR> Re-measurement of defined benefit plan849200000Share of other comprehensive income of associates / joint ventures400000849600000Re-measurement of defined benefit plan803500000Share of other comprehensive income of associates / joint ventures500000804000000214100000202700000Foreign exchange gain / (loss) on monetary items included in Net Investment in a foreign subsidiary186900000186900000Foreign exchange gain / (loss) on monetary items included in Net Investment in a foreign subsidiary10540000001054000000008224000001655300000