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INDUSTRIES LIMITEDMain BoardEquity2025-04-012026-03-312026-05-122026-05-05INRLakhsQuarterlyFourth quarterMulti segment2026-05-1213:15:002026-05-1214:15:00trueCash Flow IndirectDeclaration of unmodified opiniontruetrueNANAfalsetrue2022-05-19http://www.standardindustries.cofalsefalseNo debt securities was issued or any default on loans was made by the Company2026-01-012026-03-31AuditedStandalone94459000-9276000851830000900300000602800012032000605800031415000145563000-603800000-603800000000-603800000000-603800001159000-592210003216450005-0.94-0.9400-0.94-0.942025-04-012026-03-31AuditedStandalone306834000393400031076800002917500000247440003437700024559000111260000486690000-1759220000-1759220000000-1759220000000-1759220001966020002068000032164500050-2.73-2.7300-2.73-2.73Charges for corporate office service and facilities3267000Consulting fees3173000Donations0Insurance1092000Portfolio Management Expenses1419000Repairs to buildinds, machinery and others4530000Security charges2553000Temporary manpower3042000Vehicle expenses2012000Miscellaneous Expenses10327000Charges for corporate office service and facilities13068000Consulting fees11864000Donations5225000Insurance3412000Portfolio Management Expenses4810000Repairs to buildinds, machinery and others9870000Security charges10080000Temporary manpower8624000Vehicle expenses7234000Miscellaneous Expenses37073000861950000177676000030381000000597482000020134000906410007082570000146164000114867300002423180004220610001883000069350000706900069721300005809180001278131000002426804000321645000134577200016674170001667417000000018998000189980006118700080185000041310000181350005944500060094700066039200013671000513900000679202000007593870002426804000Notes to Standalone Audited Results for the quarter and year ended March 31, 2026. <BR> 1 The above results have been reviewed by the Audit Committee and are approved by the Board of Directors of the Company at their meeting held on May, 12 2026. The statutory auditors of the Company have expressed unqualified opinion on these Financial Results. <BR> 2 The above financial results have been prepared in accordance with the Indian Accounting Standards {referred to as "Ind AS") as prescribed under section 133 of the Companies Act, 2013 read with Companies {Indian Accounting Standards) Rules as amended from time to time. <BR> 3 The Company had opted Tax U/s 115BAA applicable to Domestic Companies w.e.f Financial year 2021-22 and accordingly, tax expenses have been calculated and provided for. <BR> 4 The company has not recognised deferred tax assets on all deductible temporary differences based on the certainty and virtual certainty requirement as per lndAS 12 Income Taxes. <BR> 5 The Company has an investment of, 5969.82 lakhs in its wholly owned subsidiary i.e. Standard Salt Works Limited. In view of the longterm strategic nature of the investment in leasehold rights to salt pans and the growth prospects of the subsidiary which is engaged in the manufacture of salt from the significant leased salt pans that it is holding, no provision for diminution in the value of the investment is considered necessary at this stage. <BR> 6 During the financial year under review, the Company disposed of its entire investment in Duville Estates Pvt. Ltd., comprising 14,47, 714 equity shares, which were classified as Equity Instruments designated at Fair Value through Other Comprehensive Income {FVTOCI) in accordance with Ind AS 109 - Financial Instruments. <BR> Sale was executed in two t ranches viz. <BR> (a) First tranche of 9,04,845 equity shares during the quarter July-September 2025 and {b) Second tranche of 5,42,869 equity shares during the quarter October-December 2025 both aggregating to 14,47,714 equity shares at the fair value price of ,.212/- per share aggregates to ,. 30,69,15,379/= as determined by Registered Valuer Bhakti Shah & Associates, Chartered Accountant. <BR> Accordingly, fair value changes of equity instruments and gain/ {loss) of ,.1954.43 lakhs on the disposal of the said instruments is accounted as per the requirements of Ind AS 109. <BR> 7 The Board of Directors of the Company in their meeting held on February 12, 2026, has declared Interim Dividend of , 0.55 per equity share of , 5/- each { 11% on the face value of , 5/- each). The same is paid on March 11, 2026. <BR> 8 The Board of Directors of the Company, in their meeting held on May 12, 2026, has recommended a Final Dividend of,. 0.25 per equity share of ,.5/- each {5% on the face value of ,.5/- each), which is subject to approval of Shareholders in the ensuing Annual GeneralMeeting. <BR> The Company has not accounted for the Final Dividend as a liability as per Ind AS 10 as the dividend is declared after the reporting period. <BR> 9 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 {collectively referred to as the "Labour Codes" ), which consolidate twenty-nine existing labour laws into a unified framework governing employee benefits during employment and post-employment. The Labour Codes, amongst other things, introduce changes including a uniform definition of wages <BR> and enhanced benefits relating to leave. The Company has assessed the financial implications of these changes, which has resulted in NIL impact on the Company's Statement of Comprehensive Income for the year ended March 31, 2026. The company continues to monitor developments pertaining to the Labour Codes and will evaluate the impact, if any, on the measurement of employee benefits liability. <BR> 10 The figures of the last quarter 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 financial year. <BR> 11 The Company has created an e-mail ID viz.,standardgrievances@rediffmail.com exclusively for the purpose of registering grievances by investors. <BR> 12 Corresponding figures for the previous year/period have been regrouped/rearranged wherever necessary.Other Investment87665000Other Financial Assets2976000Non-current tax assets (net)30838000Other non-current assets115326000Other current financial assets7069000Other current assets28178000Property under development552740000Lease Liabilities18998000Lease Liabilities11109000Other current financial liabilities589838000Other current liabilities13671000Property Division0Trading94459000Property Division0Trading3068340009445900030683400094459000306834000Property Division-3078000Trading4162000Property Division-15113000Trading144530001084000-660000120320003437700049432000140885000-60380000-175922000Property Division1174756000Trading58450000123320600011935980002426804000Property Division29328000Trading5010700079435000679952000759387000The property division comprises of assts which are in excess of business needs, which the company would liquidate based on the market condition.343770000-50880000000-92130000564962000000245590000000003763000193700001693800000-532600014000061552300043960100000-11107000004284940000000000014100056389000055868900020944200003060000000000000000376300019660000-1524000-21060300000000000012249500011054000358160004006400000-2094290008462000084620001036800018830000Remeasurement of the defined benefit plans1159000Equity Instruments through other comprehensive income01159000Remeasurement of the defined benefit plans1159000Equity Instruments through other comprehensive income19544300019660200000001159000196602000Standard Industries Limited******Shanudeep Private Limited******PromoterPurchase of goods or services68364000NA1298300000Standard Industries Limited******Mafatlal Enterprises Limited******Wholly Owned SubsidiaryAdvanceNA0255000255000Advance0NAUnsecuredBusiness / General Corporate PurposeStandard Industries Limited******Pradeep Rasesh Mafatlal******PromoterAny other transactionDirectors sitting fees0NA8000000Standard Industries Limited******Divya Pradeep Mafatlal******Immediate relative of PromoterAny other transactionDirectors sitting fees0NA4000000Standard Industries Limited******Rajanya Pradeep Mafatlal******Immediate relative of PromoterAny other transactionDirectors sitting fees0NA400000013143000AuditedtrueR.S. Gokani & Co., Chartered Accountantstrue2029-04-30