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The above audited financial results for the quarter and year ended 31 March 2026 were reviewed and recommended by the Audit Committee and were approved by the Board of Directors at their respective meetings held on 27 May 2026. The Statutory Auditors of Singer India Limited ('the Company') have issued an unmodified audit opinion. The annual financial results include the results for the quarter ended 31 March 2026 and 31 March 2025 being the balancing figure between the audited figures in respect of the full financial year for the respective years and the published unaudited year to date figures up to the third quarter of the respective financial years which were subject to limited review by us. <BR> <BR> 2. The above financial results have been prepared in accordance with the Indian Accounting Standards ("Ind AS") prescribed under Section 133 of the Companies Act, 2013 read with relevant rules issued thereunder and other accounting principles generally accepted in India. <BR> <BR> 3. The certificate of Managing Director and Chief Financial Officer in terms of Regulation 33 of the Securities and Exchange Board of India (Listing Obligations and Disclosure Requirements) Regulations, 2015, in respect of the above results has been placed before the Board of Directors. <BR> <BR> 4. On November 21, 2025, the Government of India notified the four Labour Codes - 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 - consolidating 29 existing labour laws. The Ministry of Labour & Employment published draft Central Rules and FAQs to enable assessment of the financial impact due to changes in regulations. 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. Considering the materiality and regulatory-driven, non-recurring nature of this impact, the Company has presented such incremental impact as “One time impact of new Labour Codes” under “Exceptional items”. The incremental impact consisting of gratuity of Rs. 50.09 lakhs and long-term compensated absences of Rs. 23.01 lakhs primarily arises due to change in wage definition. The Company continues to monitor the finalisation of Central / State Rules and clarifications from the Government on other aspects of the Labour Code and would provide appropriate accounting effect on the basis of such developments as needed. <BR> <BR> 5. Earnings per share are not annualised for the quarter ended 31 March 2026, 31 December 2025, and 31 March 2025. <BR> <BR> 6. During the year ended 31 March 2026, the Company has raised additional share capital aggregating to Rs.448.55 lakhs by way of preferential allotment of equity shares. The Company has issued 5,63,578 shares at a price of Rs. 79.59/- per share whereby equity share capital has increased by Rs. 11.27 lakhs and securities premium account is increased by Rs. 426.31 lakhs (net of expenses of Rs. 10.97 lakhs). <BR> <BR> The proceeds of the issue from the said preferential allotment are towards expansion of the manufacturing facility including designing and development of tools and equipment for Sewing Machines and the said proceeds will be utilised by 31 March 2028. The total proceeds of Rs. 437.58 lakhs (net of related expense of INR 10.97 lakhs). <BR> <BR> 7. The above results of the Company are available on the Company's website https://www.singerindia.com/ and also on https://www.bseindia.com and https://www.nseindia.com <BR> <BR> 8. The Bureau of India Standard ("BIS") certification marked license number CM/L - 41000049170 ('License') as per IS 15449: Part 1: 2004 granted to a vendor that supplies a sub category of mechanical household Zig-Zag machines which was cancelled by the BIS w.e.f. 8 August 2023 by serving a notice dated 14 August 2023. This affected the Company's ability to import mechanical household Zig-Zag sewing machines. The BIS, through its committee comprising industry representatives, has revised the applicable standards and notified the Gazette and that the Company’s future imports of Zig Zag sewing machines will be brought under the scope of the revised standards. The Company filed a writ petition with the Delhi High Court on 10 November 2023 to stay/quash the order cum notice of cancellation of the License/setting aside the IS 15449: Part 1: 2004 and passing of appropriate directions to amend the prevailing regulations in line with the updated technological norms. In view of the notification of the revised standard and based on the management assessment, the Company decided to withdraw its writ petition. Accordingly, the Hon'ble Delhi High Court, vide its order dated 22 January 2026, permitted withdrawal of the petition and dismissed the matter as withdrawn. <BR> <BR> In the meantime earlier, the Company sought a No Objection Certificate (“NOC”) dated 18 October 2023 from the Ministry of Commerce & Industry to import such Zig-Zag machines without a BIS mark in order to maintain its supply of goods. This NOC expired on 17 January 2024 and the Company obtained the NOC for a further extended period of three months w.e.f. 14 February 2024 which expired on 13 May 2024. During this period, the Company had continued to import such Zig- Zag machines without a BIS mark. The Company applied for another NOC on 12 August 2024 and obtained it on 14th November 2024, valid for period of three months which expired on 13th February 2025, The Company has applied for NOC on 12 September 2025, 23 October 2025 and 05 December 2025 and obtained it on 19 September 2025, 03 November 2025 and 11 December 2025 respectively. All of these NOCs are expired on 12 February 2026. <BR> <BR> The BIS license marked license number CM/L - 9700010710 ('License') as per IS 15449: Part 1: 2004 issued to the Company’s own factory situated at Jammu to manufacture household Zig-Zag machines, Consequent upon the revision of IS15449: Part1:2004 as IS15449 : PART 1:2024, license has been revised effective 6th November 2025 as per license endorsement no 11, dated 7 November 2025 issued by BIS. Additionally, pursuant to the amendments executed as of 12 November 2025 to the existing Trademark License Agreements with the Trademark Licensor, the Company has obtained the right to manufacture and / or outsource zig-zag sewing machines to be sold in India, under the Singer & Merritt Brands, and available only the to Licensor for export to and other Country Worldwide, in accordance with the agreed Royalty fees and the terms of the agreements. <BR> <BR> 9. A fire incident occurred at the registered office of the Company on 13 July 2025 and the same was intimated by the Company to Bombay Stock Exchange on dated 14 July 2025. <BR> There has been no disruption to the Company’s business operations or customer services, as the majority of IT systems are hosted on secure, cloud-based SaaS platforms, enabling uninterrupted remote working. The Company has arranged for temporary office space in the same premises and has partially resumed on-site operations, office space taken at new location has been fully operational effective from 15 January 2026. <BR> <BR> 10. In accordance with the provisions of Section 62(1)(b) of the Companies Act, 2013, the Companies (Share Capital and Debentures) Rules, 2014 and the Securities and Exchange, Board of India (Share Based Employee Benefits) Regulations, 2014 (“ESOP Regulations”) and with the approval of the shareholders obtained through Postal Ballot, the Company, during the financial year 2023-24, introduced and implemented Singer India - Employee Stock Option Plan 2023’ (“ESOP 2023”). Under ESOP 2023, not exceeding 36,00,000 Stock Options can be granted to the eligible employees/non-executive directors of the Company. The same was intimated by the Company to Bombay stock exchange. The Nomination and Remuneration Committee of the Company granted 31,50,000 Stock Options during the year ended 31 March 2024, 1,25,000 Stock Options during the year ended 31 March 2025, 1,00,000 Stock Options during the period ended 30 June 2025 and 1,00,000 Stock Options during the period ended 30 September 2025. Out of these granted options 21,06,250 options are vested and out of these vested options 62,500 options are expired, 4,62,500 options have been exercised and allotted on 17 October 2024 and out of remaining unvested options, 62,500 options are lapsed and rest are pending for exercise. <BR> <BR> 11. Dividend declared by the Company is based on profits available for distribution. On 27 May 2026, the Board of Directors of the Company have proposed a final dividend of Rs.0.40 per equity share (face value of Rs. 2 per equity share) for the year ended 31 March 2026 subject to the approval of shareholders at the upcoming Annual General Meeting. <BR> <BR> 12. The Company submitted its application for registration / listing with the National Stock Exchange of India Limited (NSE) on 14 November 2025, the company got listed with NSE on 19 March 2026. <BR> 2025-04-012026-03-31AuditedStandalone55733000007020000056435000002589000003779200000400000005211000004600000370000008221000005462900000180600000-730000017330000020100000256000004570000001276000000000127600000-1900000125700000124400000216581000002.072.06002.072.06Other Expenses223100000Other Expenses8221000001044000005500000001164000005500000000084900000849000009500000041170000010482000002360000038590000058670000024680000001500000012580000001769000002483100000289480000012440000016581000001782500000178250000002870000028700000133000004600000046600000025430000043560000068990000018960000087950000010120000085000000106570000011123000002894800000Other Financial Assets84900000Income Tax Assets26300000Other non-current assets1100000Right-of-use assets67600000Other Financial Assets15000000Other current assets176900000Lease Liabilities28700000Lease Liabilities21200000Other Financial Liabilites168400000Other current liabilities101200000Sewing machines and related accessories1368000000Domestic appliances295200000Sewing machines and related accessories4525500000Domestic appliances10478000001663200000557330000016632000005573300000Sewing machines and related accessories174000000Domestic appliances-25900000Sewing machines and related accessories524100000Domestic appliances-105300000148100000418800000160000036000006610000024190000080400000173300000Sewing machines and related accessories1268900000Domestic appliances456600000172550000011693000002894800000Sewing machines and related accessories694500000Domestic appliances2401000009346000001777000001112300000Notes: <BR> <BR> Segment revenue and expenses: <BR> <BR> Segment revenue and expenses represents revenue and expenses that are either directly attributed to individual segments or are attributed to individual segments on a reasonable basis. The remainder of the revenue and expenses are categorised as unallocated. <BR> <BR> Segment assets and liabilities: <BR> <BR> Segment assets includes all assets used by a segment, which are directly attributed to individual segments or are attributed to individual segments on a reasonable basis. Segment liabilities include all liabilities, which are directly attributed to individual segments or are attributed to individual segments on a reasonable basis. The remainder of assets and liabilities are categorized as unallocated, since the Company believes that it is not practical to allocate the same over individual segments on a reasonable basis. <BR> 45000003000000639000000-819000001900000-80900000-110000001703000000330000000370000000214000004400000233000000390000005130000023600000-57000000007450000002438000004171000000004690000003702000000000000020000016620000000000000000000000049800000035300000-809000000043800000000000015500000300000000280000003173000000317300000269400000586700000Remeasurements of defined benfit plans-600000-600000Remeasurements of defined benfit plans-2500000-2500000-100000-600000-500000-1900000Singer India Limited******Mr.Rakesh Khanna******Vice Chairman & Managing DirectorRemunerationNil3014700052830009121000Singer India Limited******Mr.Rakesh Khanna******Vice Chairman & Managing DirectorAny other transactionEmployee Share based payment expensesNIl400000000Singer India Limited******Mr.Subhash Chand Nagpal******Chief Financial OfficerRemunerationNil36480000276000Singer India Limited******Mr.Subhash Chand Nagpal******Chief Financial OfficerAny other transactionEmployee Share based payment expensesNil129500000Singer India Limited******Ms.Rupinder Kaur******Company SecretaryRemunerationNil82100000Singer India Limited******Mr.Hetal Madhukant Gandhi******Non Executive Non Independent DirectorAny other transactionReimbursment of ExpensesNil44000024000Singer India Limited******Mr.Hetal Madhukant Gandhi******Non Executive Non Independent DirectorAny other transactionEmployee Share based payment expensesNil66300000Singer India Limited******Mr.Maneesh Mansingka******Non Executive Non Independent DirectorAny other transactionEmployee Share based payment expensesNil66300000Singer India Limited******Mr.Rajesh Relan******Non Executive Independent DirectorAny other transactionReimbursment of ExpensesNil3500000Singer India Limited******Mr.Rajesh Relan******Non Executive Independent DirectorAny other transactionSitting FeeNil48000000Singer India Limited******Mr.Sunil Duggal******Non Executive Independent DirectorAny other transactionReimbursment of ExpensesNil6700000Singer India Limited******Mr.Sunil Duggal******Non Executive Independent DirectorAny other transactionSitting FeeNil51000000Singer India Limited******Mr.Hemant Sachdev******Non Executive Independent DirectorAny other transactionSitting FeeNil3900000042763000AuditedtrueBSR & CO LLPtrue2028-07-31OthersPrefrential Allotment2025-12-2944855173020002026-03-31trueNot ApplicablefalseRupinder kaurCompany Secretary and Compliance OfficerNew Delhi2026-05-27Meeting the fund requirements for expansion of the manufacturing facility including designing and development of tools and equipment for Sewing Machines.None43655000000Issue ExpensesNone1200000010970000