Standalone Financial Results (Quarter Ended June 30, 2026)

Reporting Period: April 1, 2026 to June 30, 2026

Nature of Report: Unaudited Standalone

Financial Performance (₹ in Lakh):

  • Revenue from Operations: ₹3,393.67
  • Other Income: ₹194.42
  • Total Income: ₹3,588.09
  • Total Expenses: ₹3,671.38
  • Loss Before Tax: ₹(83.29)
  • Tax Expense: ₹(1.98) (comprising Deferred Tax Asset of ₹1.98)
  • Net Loss for the Period: ₹(81.31)
  • Other Comprehensive Income: ₹(368.87)
  • Total Comprehensive Income: ₹(450.18)

Comparative Figures:

  • Q1 FY26 (June 30, 2025): Net Profit of ₹293.37
  • Q4 FY26 (March 31, 2026): Net Profit of ₹41.15
  • Full Year FY26: Net Profit of ₹875.94

Per Share Data (Face Value: Re. 1):

  • Basic EPS: ₹(0.02)
  • Diluted EPS: ₹(0.02)

Capital Structure:

  • Paid-up Equity Share Capital: ₹4,219.51 Lakh

Consolidated Financial Results (Quarter Ended June 30, 2026)

Nature of Report: Unaudited Consolidated

Financial Performance (₹ in Lakh):

  • Revenue from Operations: ₹3,548.71
  • Other Income: ₹78.89
  • Total Income: ₹3,627.60
  • Total Expenses: ₹3,841.11
  • Loss Before Tax: ₹(213.51)
  • Tax Expense: ₹0.88 (Current Tax: ₹5.07, Deferred Tax Asset: ₹4.19)
  • Net Loss for the Period Before Minority Interest: ₹(214.39)
  • Minority Interest Share: ₹60.70
  • Net Loss for the Period: ₹(153.69)
  • Other Comprehensive Income: ₹(366.82)
  • Total Comprehensive Income: ₹(520.51)

Comparative Figures:

  • Q1 FY26: Net Profit of ₹278.34
  • Q4 FY26: Net Profit of ₹175.88
  • Full Year FY26: Net Profit of ₹726.64

Per Share Data (Face Value: Re. 1):

  • Basic EPS: ₹(0.04)
  • Diluted EPS: ₹(0.03)

Consolidated Entities:

The consolidated results include Shish Industries Limited and its subsidiaries: Shish Polylam Private Limited, Shish Global Solutions Private Limited, GreenEnergy International Inc., Interstar Polyfab Private Limited, Dunnage Bag Private Limited, and Shish Advanced Composites Private Limited.

Audit and Compliance Notes

  • The unaudited financial results were reviewed by the Audit Committee and approved by the Board on August 13, 2026
  • Statutory auditors K P C M & CO conducted limited review of both standalone and consolidated results
  • Results prepared in accordance with Indian Accounting Standards (Ind AS) 34
  • Company has one reportable segment: Corrugated Plastic Products
  • Investments in quoted equity shares classified as FVTOCI with fair value changes recognized in OCI
  • Figures for quarter ended March 31, 2026 are balancing figures between audited annual figures and reviewed quarterly figures
  • Corresponding previous period figures have been restated/regrouped for comparability

Fund Utilization Statement (Preferential Issue)

Fund Raising Details:

  • Mode: Preferential Issues
  • Date: February 26, 2026
  • Amount Raised: ₹7,234.28 Lakh
  • Monitoring Agency: Brickwork Ratings India Private Limited
  • Report for: Quarter ended June 30, 2026

Utilization Details (₹ in Lakh):

  • Investment in Interstar Limited: Original Allocation: ₹800.00, Utilized: ₹359.40, Deviation: ₹0
  • Investment in Shish Advanced Composites Private Limited: Original Allocation: ₹1,800.00, Utilized: ₹248.03, Deviation: ₹0
  • Investment in other Entity(ies): Original Allocation: ₹1,500.00, Modified Allocation: ₹1,300.00 (due to non-allotment of preferential issue of convertible warrants), Utilized: ₹1,300.00, Deviation: ₹0
  • Capital Expenditure: Original Allocation: ₹1,600.00, Utilized: ₹190.73, Deviation: ₹0
  • Working Capital Requirements: Original Allocation: ₹5,600.00, Utilized: ₹2,331.10, Deviation: ₹0
  • General Corporate Purposes: Original Allocation: ₹3,587.11, Modified Allocation: ₹3,437.11 (due to non-allotment of preferential issue of convertible warrants), Utilized: ₹2,500.00, Deviation: ₹0

Deviation Status: No deviation or variation in use of funds raised. The statement confirms utilization is in line with original/modified objects.