Standalone Financial Results (Q2 FY27)

Revenue Breakdown (₹ lakhs):

  • Interest Income: ₹346
  • Dividend Income: ₹2,391
  • Net gain on fair value changes: ₹535
  • Other Income: Not specified
  • Total Income: ₹3,272

Expenses Breakdown (₹ lakhs):

  • Employee Benefits: ₹76
  • Depreciation and amortization: ₹57
  • Portfolio Management & Professional Fees: ₹10
  • Other expenses: ₹159
  • Total Expenses: ₹302

Tax Expense (₹ lakhs):

  • Current Tax: ₹409
  • MAT Credit Entitled: ₹142
  • MAT Credit Utilized: ₹(142)
  • Deferred Tax/(Reversal): ₹66
  • Total Tax Expense: ₹428

Profit/(Loss):

  • Profit before tax: ₹2,970
  • Profit for the period: ₹2,496

Other Comprehensive Income:

  • Net gain/(loss) on equity instrument: ₹(14,254)
  • Tax relating to items: ₹2,110
  • Other Comprehensive Income: ₹(12,144)
  • Total Comprehensive Income: ₹(9,648)

Key Metrics:

  • Paid-up Equity Share Capital: ₹1,061 lakhs (Face Value ₹10 per share)
  • EPS (Basic and Diluted): ₹23.55

Standalone Financial Results (H1 FY27)

Revenue Breakdown (₹ lakhs):

  • Interest Income: ₹694
  • Dividend Income: ₹2,405
  • Net gain on fair value changes: ₹1,604
  • Other Income: Not specified
  • Total Income: ₹4,703

Expenses Breakdown (₹ lakhs):

  • Employee Benefits: ₹148
  • Depreciation and amortization: ₹113
  • Portfolio Management & Professional Fees: ₹21
  • Other expenses: ₹247
  • Total Expenses: ₹529

Tax Expense (₹ lakhs):

  • Current Tax: ₹160
  • MAT Credit Entitled: ₹(160)
  • Deferred Tax/(Reversal): ₹3
  • Total Tax Expense: ₹428

Profit/(Loss):

  • Profit before tax: ₹4,174
  • Profit for the period: ₹3,743

Other Comprehensive Income:

  • Net gain/(loss) on equity instrument: ₹119
  • Tax relating to items: ₹13
  • Other Comprehensive Income: ₹132
  • Total Comprehensive Income: ₹3,875

Key Metrics:

  • EPS (Basic and Diluted): ₹35.33

Standalone Balance Sheet (as at 30 September 2026)

Assets (₹ lakhs):

  • Cash and cash equivalents: ₹327
  • Bank Balance other than above: ₹8
  • Other Receivables: ₹1,568
  • Loans: ₹5,000
  • Investments: ₹2,05,812
  • Other Financial Assets: ₹2
  • Current tax Asset (Net): ₹1
  • Investment Property: ₹8
  • Property, Plant and Equipment: ₹9,222
  • Other non-financial assets: ₹16
  • Total Assets: ₹2,21,963

Liabilities and Equity (₹ lakhs):

  • Other financial liabilities: ₹56
  • Current tax liabilities (Net): ₹156
  • Provisions: ₹101
  • Deferred tax liabilities (Net): ₹15,421
  • Other non-financial liabilities: ₹6
  • Equity Share capital: ₹1,061
  • Other Equity: ₹2,05,162
  • Total Liabilities and Equity: ₹2,21,963

Standalone Cash Flow (H1 FY27)

  • Cash flow from Operating Activities: ₹938
  • Cash flow from Investing Activities: ₹(1,298)
  • Cash flow from Financing Activities: ₹(265)
  • Net Increase/(Decrease) in cash & equivalents: ₹(757)
  • Cash and equivalents at beginning: ₹953
  • Cash and equivalents at end: ₹327

Consolidated Financial Results (Q2 FY27)

Revenue Breakdown (₹ lakhs):

  • Interest Income: ₹384
  • Dividend Income: ₹2,974
  • Net gain on fair value changes: ₹577
  • Other Income: ₹18
  • Total Income: ₹3,953

Expenses Breakdown (₹ lakhs):

  • Finance Costs: ₹1
  • Employee Benefits: ₹77
  • Depreciation and amortization: ₹72
  • Portfolio Management & Professional Fees: ₹16
  • Other expenses: ₹228
  • Total Expenses: ₹394

Tax Expense (₹ lakhs):

  • Current Tax: ₹620
  • MAT Credit Entitled: ₹142
  • MAT Credit Utilized: ₹(142)
  • Tax adjustments related to earlier year: ₹(2)
  • Deferred Tax/(Reversal): ₹21
  • Total Tax Expense: ₹639

Profit/(Loss):

  • Profit before tax: ₹3,559
  • Profit for the period: ₹2,920
  • Profit attributed to Owners: ₹2,876
  • Non-Controlling interest: ₹44

Other Comprehensive Income:

  • Net gain/(loss) on equity instrument: ₹(6,135)
  • Tax relating to items: ₹1,417
  • Other Comprehensive Income: ₹(4,709)
  • Total Comprehensive Income: ₹(1,789)
  • Comprehensive income attributed to Owners: ₹(2,761)
  • Non-Controlling interest: ₹972

Key Metrics:

  • Paid-up Equity Share Capital: ₹1,061 lakhs
  • EPS (Basic and Diluted): ₹27.14

Consolidated Financial Results (H1 FY27)

Revenue Breakdown (₹ lakhs):

  • Interest Income: ₹770
  • Dividend Income: ₹3,002
  • Net gain on fair value changes: ₹2,518
  • Other Income: ₹38
  • Total Income: ₹6,328

Expenses Breakdown (₹ lakhs):

  • Finance Costs: ₹1
  • Employee Benefits: ₹150
  • Depreciation and amortization: ₹144
  • Portfolio Management & Professional Fees: ₹33
  • Other expenses: ₹358
  • Total Expenses: ₹686

Tax Expense (₹ lakhs):

  • Current Tax: ₹654
  • MAT Credit Entitled: ₹160
  • MAT Credit Utilized: ₹(160)
  • Deferred Tax/(Reversal): ₹14
  • Total Tax Expense: ₹668

Profit/(Loss):

  • Profit before tax: ₹5,642
  • Profit for the period: ₹4,974
  • Profit attributed to Owners: ₹4,898
  • Non-Controlling interest: ₹76

Other Comprehensive Income:

  • Net gain/(loss) on equity instrument: ₹9,993
  • Tax relating to items: ₹(852)
  • Other Comprehensive Income: ₹9,143
  • Total Comprehensive Income: ₹14,117
  • Comprehensive income attributed to Owners: ₹12,975
  • Non-Controlling interest: ₹1,142

Key Metrics:

  • EPS (Basic and Diluted): ₹46.23

Consolidated Balance Sheet (as at 30 September 2026)

Assets (₹ lakhs):

  • Cash and cash equivalents: ₹698
  • Bank Balance other than above: ₹319
  • Other Receivables: ₹1,778
  • Loans: ₹5,010
  • Investments: ₹2,81,912
  • Other Financial Assets: ₹72
  • Current tax Asset (Net): ₹1
  • Investment Property: ₹1,301
  • Property, Plant and Equipment: ₹9,566
  • Capital work in progress: ₹5
  • Other non-financial assets: ₹19
  • Total Assets: ₹3,00,682

Liabilities and Equity (₹ lakhs):

  • Borrowing: ₹14
  • Other financial liabilities: ₹63
  • Current tax liabilities (Net): ₹295
  • Provisions: ₹101
  • Deferred tax liabilities (Net): ₹23,214
  • Other non-financial liabilities: ₹38
  • Non-Controlling Interest: ₹7,716
  • Equity Share capital: ₹1,061
  • Other Equity: ₹2,68,180
  • Total Liabilities and Equity: ₹3,00,682

Consolidated Cash Flow (H1 FY27)

  • Cash flow from Operating Activities: ₹1,755
  • Cash flow from Investing Activities: ₹(1,944)
  • Cash flow from Financing Activities: ₹(265)
  • Net Increase/(Decrease) in cash & equivalents: ₹(454)
  • Cash and equivalents at beginning: ₹1,152
  • Cash and equivalents at end: ₹698

Important Notes

1. The company operates in a single primary business segment 'Investments and financing Activities'.

2. Financial results prepared in accordance with Indian Accounting Standards (Ind AS).

3. Current quarter results include significant dividend income (₹2,391 lakhs standalone, ₹2,974 lakhs consolidated).

4. Final dividend of ₹2.50 per equity share (aggregating ₹264.90 lakhs) for FY26 was paid in August 2026.

5. Results reviewed by Audit Committee and approved by Board on 30 October 2026.

6. SIL Investments is an NBFC registered with RBI and classified under "Middle Layer" per Scale Based Regulations.

7. The Group includes subsidiaries: RTM Investment & Trading Company Ltd., SCM Investment & Trading Company Ltd., SIL Properties Ltd., RTM Properties Ltd., and SIL International Pte Ltd.

8. Limited review conducted by DMKH & Co., Chartered Accountants.