SIKA INTERPLANT SYSTEMS LIMITED — Quarter and year ended 31st March 2026
Optional commentary: Financial results are presented in Rs. lakhs (except EPS).
| Sl. No. | Particulars | 31.03.2026 Audited | 31.12.2025 Unaudited | 31.03.2025 Audited | 31.03.2026 Audited | 31.03.2025 Audited |
|---|---|---|---|---|---|---|
| 1 | Income from Operations | |||||
| (a) Net Sales/Income from operations | 4132.89 | 5030.96 | 4391.69 | 21122.63 | 14556.05 | |
| (b) Other Operating Income | ||||||
| (c) Other Income | 47.24 | 142.78 | 184.18 | 508.12 | 558.95 | |
| Total Income from Operations (Net) | 4180.13 | 5173.74 | 4575.87 | 21630.75 | 15115.00 | |
| 2 | Expenses | |||||
| a) Cost of materials consumed | 2137.28 | 3253.11 | 3561.92 | 14007.24 | 10483.04 | |
| b) Purchase of stock-in-Trade | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | |
| c) Change in inventories of finished goods, work-in-progress and stock-in-trade | 492.91 | 170.48 | (479.59) | 652.14 | (549.23) | |
| d) Employee benefit Expenses | 252.68 | 199.98 | 138.77 | 1025.17 | 844.27 | |
| e) Finance cost | 13.18 | 8.89 | 7.39 | 48.57 | 18.33 | |
| f) Depreciation | 25.79 | 23.97 | 29.80 | 96.31 | 97.92 | |
| g) Other expenditure | 206.19 | 247.97 | 308.77 | 920.21 | 828.55 | |
| Total Expenses | 3128.03 | 3904.40 | 3567.06 | 16749.64 | 11722.88 | |
| 3 | Profit/(Loss) before exceptional & extraordinary items & tax | 1052.10 | 1269.34 | 1008.81 | 4881.11 | 3392.12 |
| 4 | Exceptional items | 0.00 | 0.00 | 0.00 | 0.00 | (44.16) |
| 5 | Profit/(Loss) before extraordinary items & tax | 1052.10 | 1269.34 | 1008.81 | 4881.11 | 3347.96 |
| 6 | Extraordinary items | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| 7 | Profit/(Loss) before tax | 1052.10 | 1269.34 | 1008.81 | 4881.11 | 3347.96 |
| 8 | Tax Expense | 264.03 | 319.45 | 186.35 | 1227.71 | 775.07 |
| 9 | Net Profit/(Loss) for the period | 788.07 | 949.89 | 822.46 | 3653.40 | 2572.89 |
| 10 | Other Comprehensive Income | |||||
| A | Items that will not be reclassified to Profit & Loss | |||||
| i. – Remeasurement of employee defined benefit plan | – | – | 36.62 | (59.57) | ||
| ii. Income tax on the above (i) | – | – | 9.21 | (14.99) | ||
| B | Items that will be reclassified to Profit & Loss | |||||
| Total other Comprehensive Income | – | – | – | 27.40 | (44.58) | |
| 11 | Total Comprehensive Income | 788.07 | 949.89 | 822.46 | 3680.80 | 2528.31 |
| 14 | Paid-up equity share capital (Face value Rs.2/-) | 424.02 | 424.02 | 424.02 | 424.02 | 424.02 |
| 15 | Reserve excluding revaluation reserves as per balance sheet of previous accounting year | 15189.42 | 12017.44 | |||
| 16 | Earnings Per Share (EPS) | |||||
| Basic | 3.72 | 4.48 | 3.88 | 17.36 | 11.93 | |
| Diluted | 3.72 | 4.48 | 3.88 | 17.36 | 11.93 |
| Particulars | Amount (Rs in Lakhs) |
|---|---|
| ASSETS | |
| Non-current assets | |
| (a) Property, Plant and Equipment | 4285.69 |
| (b) Capital work-in-progress | – |
| (c) Investment Property | – |
| (d) Goodwill | – |
| (c) Other Intangible assets | 24.75 |
| (f) Intangible assets under development | – |
| (g) Biological Assets other than bearer plants | – |
| (d) Financial Assets | |
| i. Investments | 8279.87 |
| ii. Trade receivables | – |
| ii. Loans | 37.76 |
| iv. Others | – |
| (i) Deferred tax assets (net) | 88.51 |
| (e) Other non-current assets | 9.52 |
| Current assets | |
| (a) Inventories | 126.37 |
| (b) Financials Assets | |
| i. Investments | – |
| i. Trade receivables | 1059.87 |
| ii. Cash and Cash equivalents | 181.01 |
| iii. Bank balances other than (ii) above | 2496.14 |
| iv. others | 757.07 |
| (c) Current Tax Assets (Net) | – |
| (d) Other current assets | 226.04 |
| Total Assets | 17572.61 |
| EQUITY AND LIABILITIES | |
| Equity | |
| (a) Equity Share Capital | 424.02 |
| (b) Other Equity | 15189.42 |
| Liabilities | |
| Non-current Liabilities | |
| (a) Financial Liabilities | |
| i. Borrowings | – |
| ii. Trade payables | – |
| iii. Other financial Liabilities | – |
| (b) Provisions | 504.56 |
| (c) Deferred tax Liabilities (Net) | – |
| (d) Other non-current liabilities | 15.00 |
| Current Liabilities | |
| (a) Financial Liabilities | |
| i. Borrowings | – |
| ii. Trade payables | |
| A) total outstanding dues of micro enterprises | 11.17 |
| B) total outstanding dues of creditors other | 618.05 |
| iii. Other financial Liabilities | – |
| (b) Other current Liabilities | 754.37 |
| (c) Provisions | 48.71 |
| (d) Current Tax Liabilities (Net) | 7.30 |
| Total Equity and Liabilities | 17572.61 |
| Particulars | As on 31-03-2026 |
|---|---|
| A. Cash flows from operating activities | |
| Net Profit Before Taxation | 4881.11 |
| Adjustments for: | |
| Depreciation | 96.32 |
| Financial expenses (Considered under Financial Activities) | 48.57 |
| Interest Income (Considered under Investment Activities) | (164.99) |
| Profit on sale of Asset | (0.04) |
| (Gain)/Loss on sale of Investments | (105.44) |
| Revaluation of Investments | (165.33) |
| Operating Profit Before Working Capital Changes | 4590.20 |
| (Increase)/ Decrease in Current Assets, Loans & advances | 2205.93 |
| Increase/(Decrease) in Current Liabilities | (878.90) |
| 1327.03 | |
| Working Capital changes | |
| Cash Generated from operations | 5917.23 |
| Income Tax | (1222.70) |
| Net cash from operating activities | 4694.52 |
| Net cash from operating activities | – |
| – | – |
| B. Cash flows from Investment activities | |
| Additions to Fixed Assets | (40.86) |
| Sale of Fixed Asset | 0.04 |
| Change in investments | (4000.00) |
| Investment in Fixed Deposits | (159.31) |
| Change in Long term Loans & Advances | (2.85) |
| Interest Income | 164.99 |
| Net cash from Investing activities | (4037.99) |
| C. Cash flows from financing activities | |
| Acceptance of Term Loans | – |
| Finance Cost | (48.57) |
| Dividend | (508.82) |
| Net cash from Financing activities | (557.40) |
| Net Increase / Decrease in cash and cash equivalents | 99.14 |
| Cash and cash equivalents at beginning of period | 81.86 |
| Cash and cash equivalents at end of period | 181.00 |
Optional commentary: Financial results are presented in Rs. lakhs (except EPS).
| Sl. No. | Particulars | Consolidated 3 Months Ended 31.03.2026 Audited | Consolidated 3 Months Ended 31.12.2025 Unaudited | Consolidated 3 Months Ended 31.03.2025 Audited | Consolidated Year Ended 31.03.2026 Audited | Consolidated Year Ended 31.03.2025 Audited |
|---|---|---|---|---|---|---|
| 1 | Income from Operations | |||||
| (a) Net Sales/Income from operations | 4132.89 | 5030.96 | 4601.70 | 21122.63 | 14766.06 | |
| (b) Other Operating Income | ||||||
| (c) Other Income | 48.38 | 144.05 | 226.65 | 513.23 | 601.92 | |
| Total Income from Operations (Net) | 4181.27 | 5175.01 | 4828.35 | 21635.86 | 15367.98 | |
| 2 | Expenses | |||||
| a) Cost of materials consumed | 2137.28 | 3253.11 | 3836.58 | 14007.24 | 10757.70 | |
| b) Purchase of stock-in-Trade | ||||||
| c) Change in inventories of finished goods, work-in-progress and stock-in-trade | 492.91 | 170.48 | (479.59) | 652.14 | (549.23) | |
| d) Employee benefit Expenses | 252.68 | 199.97 | 138.77 | 1025.17 | 844.32 | |
| e) Finance cost | 15.29 | 8.89 | 14.74 | 50.68 | 25.70 | |
| f) Depreciation | 27.89 | 26.06 | 31.90 | 104.70 | 106.31 | |
| g) Other expenditure | 208.00 | 248.05 | 309.54 | 923.01 | 830.55 | |
| Total Expenses | 3134.05 | 3906.56 | 3851.94 | 16762.94 | 12015.35 | |
| 3 | Profit/(Loss) before exceptional & extraordinary items & tax | 1047.22 | 1268.45 | 976.41 | 4872.92 | 3352.63 |
| 4 | Exceptional items | 0.00 | 0.00 | 0.00 | 0.00 | (44.16) |
| 5 | Profit/(Loss) before extraordinary items & tax | 1047.22 | 1268.45 | 976.41 | 4872.92 | 3396.79 |
| 6 | Extraordinary items | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| 7 | Profit/(Loss) before tax | 1047.22 | 1268.45 | 976.41 | 4872.92 | 3396.79 |
| 8 | Tax Expense | 264.62 | 319.47 | 185.62 | 1228.68 | 774.70 |
| 9 | Net Profit/(Loss) for the period | 782.60 | 948.98 | 790.79 | 3644.24 | 2622.09 |
| 10 | Other Comprehensive Income | |||||
| A | Items that will not be reclassified to Profit & Loss | |||||
| i. – Remeasurement of employee defined benefit plan | 0.00 | 0.00 | 0.00 | 36.62 | (59.57) | |
| ii. Income tax on the above (i) | 0.00 | 0.00 | 0.00 | 9.22 | (14.99) | |
| B | Items that will be reclassified to Profit & Loss | |||||
| Total other Comprehensive Income | 0.00 | 0.00 | 0.00 | 27.40 | (44.58) | |
| 11 | Total Comprehensive Income | 782.60 | 948.98 | 790.79 | 3671.64 | 2577.51 |
| 12 | Owners of the Company | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| 13 | Non-controlling interest | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| 782.60 | 948.98 | 790.79 | 3671.64 | 2578.35 | ||
| 14 | Paid-up equity share capital (Face value Rs.2/-) | 424.02 | 424.02 | 424.02 | 424.02 | 424.02 |
| 15 | Reserve excluding revaluation reserves as per balance sheet of previous accounting year | 15554.67 | 12391.85 | |||
| 16 | Earnings Per Share (EPS) | |||||
| Basic | 3.69 | 4.48 | 3.73 | 17.19 | 11.95 | |
| Diluted | 3.69 | 4.48 | 3.73 | 17.19 | 11.95 |
| PARTICULARS | As on 31-03-2026 |
|---|---|
| ASSETS | |
| Non-current assets | |
| (a) Property, Plant and Equipment | 4327.17 |
| (b) Capital work-in-progress | – |
| (c) Investment Property | – |
| (d) Goodwill | 34.73 |
| (e) Other Intangible assets | 24.75 |
| (f) Intangible assets under development | – |
| (g) Biological Assets other than bearer plants | – |
| (h) Financial Assets | |
| i. Investments | 8100.23 |
| ii. Trade receivables | – |
| ii. Loans | – |
| (i) Deferred tax assets (net) | 88.51 |
| (j) Other non current asset | 10.00 |
| Current assets | |
| (a) Inventories | 126.37 |
| (b) Financials Assets | |
| i. Trade receivables | 1059.87 |
| ii. Cash and Cash equivalents | 261.70 |
| iii. Bank balances other than (ii) above | 2496.14 |
| iv. Loans | – |
| iv. others | – |
| (c) Current tax assets (net) | 760.55 |
| (d) Other current assets | 226.04 |
| Total Assets | 17516.05 |
| EQUITY AND LIABILITIES | |
| Equity | |
| (a) Equity Share Capital | 424.02 |
| (b) Other Equity | 15130.65 |
| Total Equity attributable to equity share holders | 15554.67 |
| Non Controlling Interest | – |
| Total Equity | 15554.67 |
| Liabilities | |
| Non-current Liabilities | |
| (a) Financial Liabilities | |
| i. Borrowings | – |
| ii. Trade payables | – |
| iii. Other financial Liabilities | – |