5406732026-01-012026-03-315406732026-03-315406732025-03-315406732025-04-012026-03-315406732026-01-012026-03-31in-capmkt:OtherExpenses1Member5406732025-04-012026-03-31in-capmkt:OtherExpenses1Member5406732026-03-31OtherNoncurrentFinancialAssetsDomain15406732026-03-31OtherNoncurrentAssetsDomain15406732026-03-31OtherNoncurrentAssetsDomain25406732026-03-31OtherCurrentFinancialAssetsDomain15406732026-03-31OtherCurrentAssetsDomain15406732026-03-31OtherNoncurrentFinancialLiabilitiesDomain15406732026-03-31OtherNoncurrentFinancialLiabilitiesDomain25406732026-03-31OtherCurrentFinancialLiabilitiesDomain15406732026-03-31OtherCurrentFinancialLiabilitiesDomain25406732026-03-31OtherCurrentLiabilitiesDomain15406732026-01-012026-03-31in-capmkt:ReportableSegments1Member5406732026-01-012026-03-31in-capmkt:ReportableSegments2Member5406732026-01-012026-03-31in-capmkt:ReportableSegments3Member5406732025-04-012026-03-31in-capmkt:ReportableSegments1Member5406732025-04-012026-03-31in-capmkt:ReportableSegments2Member5406732025-04-012026-03-31in-capmkt:ReportableSegments3Member5406732026-01-012026-03-31in-capmkt:ReportableSegments1Member5406732026-01-012026-03-31in-capmkt:ReportableSegments2Member5406732026-01-012026-03-31in-capmkt:ReportableSegments3Member5406732025-04-012026-03-31in-capmkt:ReportableSegments1Member5406732025-04-012026-03-31in-capmkt:ReportableSegments2Member5406732025-04-012026-03-31in-capmkt:ReportableSegments3Member5406732026-01-012026-03-31in-capmkt:ReportableSegments1Member5406732026-03-31in-capmkt:ReportableSegments1Member5406732026-01-012026-03-31in-capmkt:ReportableSegments2Member5406732026-03-31in-capmkt:ReportableSegments2Member5406732026-01-012026-03-31in-capmkt:ReportableSegments3Member5406732026-03-31in-capmkt:ReportableSegments3Member5406732026-01-012026-03-31in-capmkt:ReportableSegments1Member5406732026-03-31in-capmkt:ReportableSegments1Member5406732026-01-012026-03-31in-capmkt:ReportableSegments2Member5406732026-03-31in-capmkt:ReportableSegments2Member5406732026-01-012026-03-31in-capmkt:ReportableSegments3Member5406732026-03-31in-capmkt:ReportableSegments3Member5406732026-01-012026-03-31ItemsThatWillNotBeReclassifiedToProfitAndLoss15406732026-01-012026-03-31ItemsThatWillNotBeReclassifiedToProfitAndLoss25406732025-04-012026-03-31ItemsThatWillNotBeReclassifiedToProfitAndLoss15406732025-04-012026-03-31ItemsThatWillNotBeReclassifiedToProfitAndLoss25406732026-01-012026-03-31ItemsThatWillBeReclassifiedToProfitAndLoss15406732025-04-012026-03-31ItemsThatWillBeReclassifiedToProfitAndLoss15406732026-01-012026-03-31AuditorDomain1iso4217:INRiso4217:INRxbrli:shares540673SISNOTLISTEDINE285J01028SIS LIMITEDMain BoardEquity2025-04-012026-03-312026-04-302026-04-17INRCroresQuarterlyFourth quarterMulti segment2026-04-3015:30:002026-04-3021:55:00trueCash Flow IndirectDeclaration of unmodified opinion2026-01-012026-03-31AuditedConsolidated4489300000011670000045009700000351700000264600000-4580000037040700000486000000703600000521150000044012300000997400000099740000087900000-270000006090000009365000000008850000010250000007985000001823500000102500000001823500000070640000057.267.21007.267.211. The Statement of audited 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 year ended March 31, 2026 have been reviewed by the Audit Committee and, thereafter, approved by the Board of Directors at its meeting held on April 30, 2026. <BR> <BR> 2. The 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 year ended March 31, 2026, 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. 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 “Exceptional item” in the consolidated statement of profit & loss for the year ended March 31, 2026. 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> 5. During the quarter ended March 31, 2026, upon exercise of vested stock options by the eligible employees, the Parent has allotted 271,467 equity shares of INR 5 each. Consequent to said allotment, the paid-up equity share capital of the Parent stands at INR 706,360,795 divided into 141,272,159 equity shares of INR 5 each. <BR> <BR> 6. During the quarter ended March 31, 2026, the Board of Directors of the Parent declared and paid an interim dividend of INR 7 per equity share (face value of INR 5 each) for the year ended March 31, 2026. <BR> <BR> 7. During the quarter ended March 31, 2026, the Board of Directors approved the appointment of Mr. Ravindra Kishore Sinha (DIN: 00945635), as Chairman Emeritus of the Parent with effect from January 29, 2026 in recognition of his distinguished leadership and long-standing contribution as the founder of the Parent. <BR> <BR> 8. During the quarter ended March 31, 2026, based on the recommendation of the Nomination and Remuneration Committee and, the Board of directors, the shareholders, by way of special resolution passed through postal ballot, approved the appointment of Dr. Onkar Sharma (DIN: 11462580) as an Independent Director (Non-Executive and Independent) on the Board of the Parent for a period of 2 (two) years with effect from January 29, 2026. <BR> <BR> 9. During the quarter ended March 31, 2026, based on the recommendation of the Nomination and Remuneration Committee and the Board of directors, the shareholders, by way of special resolution passed through postal ballot, approved the re-appointment of Mr. Deepak Kumar (DIN: 02568053) as an Independent Director on the Board of the Parent for a second term of 2 (two) years with effect from June 27, 2026. <BR> <BR> 10. The figures for the quarter ended March 31, 2026, and the corresponding quarter ended March 31, 2025, are the balancing figures between the audited figures in respect of the full financial year and the published year to date figures upto the third quarter of the respective financial year. <BR> 2025-04-012026-03-31AuditedConsolidated159815300000485400000160300700000808100000910000000-9690000013407600000017468000002154400000169519000001565503000003750400000-2900200000850200000749300000-958200000-2089000000105910000000031900000013781000002453800000383190000024538000000383190000007064000005247463000009.729.65009.729.65Other Expenses5211500000Other Expenses1695190000073309000002690000001001890000024977000006083000000132860000052500000000779700000130470000041591000002358300000296334000004731000006200000236133000007787000000261730000001041700000044440800000177190000046685800000763192000007064000002474630000025452700000254527000008970900000000520370000014174600000390880000051190000001859530000053826000002646000008230000001087600000160684000002253860000026824000006640700000409500000032271200000005086650000076319200000Other financial assets779700000Income tax assets (net)2320400000Other non – current assets37900000Other financial assets10417000000Other current assets1771900000Lease liabilities2998500000Other financial liabilities2205200000Lease liabilities541000000Other financial liabilities15527400000Other current liabilities2682400000Security services – India19253200000Security services – International19495800000Facilities management6346700000Security services – India68268400000Security services – International67395900000Facilities management249390000004509570000016060330000020270000078800000044893000000159815300000Security services – India984300000Security services – International741100000Facilities management346700000Security services – India3510800000Security services – International2364400000Facilities management129870000020721000007173900000-411100000-15989000001397300000470340000010859000004069400000Security services – India32478500000Security services – International32226400000Facilities management1161430000076319200000076319200000Security services – India22698300000Security services – International21802900000Facilities management636530000050866500000050866500000The 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> 1746800000-95900000-13777000000290000000-9700000-1869400000029500000068700000021544000000392130000002645500000-880000000404500000477000000000570600000074475000008297700000000599200000076985000000938100000750000001400000000000018910000001234000000000000000000000300000043620000002098300000-23320000000001516500000026000000932300000248270000081750000098860000013224000000-6900000-61997000001265600000793100000205870000010940000003152700000Remeasurement of defined benefit plan267600000Share of other comprehensive income of associates / joint ventures1500000269100000Remeasurement of defined benefit plan1071100000Share of other comprehensive income of associates / joint ventures2000000107310000070700000273400000Foreign exchange gain / (loss) on monetary items included in Net Investment in a foreign subsidiary600100000600100000Foreign exchange gain / (loss) on monetary items included in Net Investment in a foreign subsidiary16541000001654100000007985000002453800000AuditedtrueS S Kothari Mehta & Co. LLPtrue2028-08-31