SIL Investments Limited — Quarter and year ended 31 March 2026
| Sr. No. | Name of the proposed Borrower | Amount Proposed (Rs. in crore) |
|---|---|---|
| 1. | Sutlej Textiles and Industries Limited | 50.00 |
| 2. | Avadh Sugar & Energy Limited | 50.00 |
| 3. | Magadh Sugar & Energy Limited | 50.00 |
| 4. | Palash Securities Limited | 25.00 |
| 5. | Cinnatolliah Tea Limited | 25.00 |
| 6. | Morton Foods Limited | 25.00 |
| S. No. | Particulars | Quarter ended 31 Mar’26 Audited | Quarter ended 31 Dec’25 Unaudited | Quarter ended 31 Mar’25 Audited | Year Ended 31 Mar’26 Audited | Year Ended 31 Mar’25 Audited |
|---|---|---|---|---|---|---|
| A | Revenue from operations | |||||
| Interest Income | 374 | 289 | 319 | 1,256 | 1,356 | |
| Dividend Income | 32 | 1,645 | 8 | 3,694 | 3,138 | |
| Net gain on fair value changes | (534) | 352 | (216) | 251 | 33 | |
| B | Other Income | 2 | – | 14 | 100 | 56 |
| Total Income | (126) | 2,286 | 125 | 5,301 | 4,583 | |
| C | Expenses | |||||
| Employee Benefits Expenses | 66 | 73 | 55 | 275 | 240 | |
| Depreciation and amortization | 56 | 56 | 55 | 225 | 225 | |
| Portfolio Management & Professional Fees | 5 | (20) | 26 | 64 | 377 | |
| Others expenses | 143 | 115 | 72 | 420 | 316 | |
| Total Expenses | 270 | 224 | 208 | 984 | 1,158 | |
| D | Profit/(loss) before tax | (396) | 2,062 | (83) | 4,317 | 3,425 |
| Tax Expense | ||||||
| Current Tax | 14 | 379 | 29 | 922 | 758 | |
| Mat Credit Entitled | – | 165 | 20 | 209 | 228 | |
| Mat Credit Utilized | – | (165) | (20) | (209) | (228) | |
| Current Tax adjustments for earlier year | – | 23 | 7 | 23 | (22) | |
| Deferred Tax / (Reversal) | 9 | 1 | 14 | 83 | 40 | |
| Profit/(loss) for the period | (419) | 1,659 | (133) | 3,289 | 2,649 | |
| E | Other Comprehensive Income | |||||
| Items that will not reclassified to profit or loss | ||||||
| Net gain/(loss) on equity instrument and others designated at FVOCI | (19,768) | (10,602) | 40,898 | (68,284) | 95,071 | |
| Tax relating to items that will not be reclassified to profit or loss | 2,853 | 1,477 | (5,287) | 9,246 | (14,861) | |
| Other Comprehensive Income for the period | (16,915) | (9,125) | 35,611 | (59,038) | 80,210 | |
| F | Total Comprehensive Income for the period | (17,334) | (7,466) | 35,478 | (55,749) | 82,859 |
| G | Paid up Equity Share Capital (Face Value of Rs. 10 per share) | 1,061 | 1,061 | 1,061 | 1,061 | 1,061 |
| H | Other Equity | 2,01,551 | 2,57,578 | |||
| I | Earning per Equity Share (Rs.10/- each) (Rs.) | |||||
| Basic and Diluted (Rs.) | (3.96) | 15.66 | (1.26) | 31.04 | 25.00 |
| S.No. | Particulars | As at 31st March 2026 Audited | As at 31st March 2025 Audited |
|---|---|---|---|
| A | ASSETS | ||
| 1 | Financial Assets | ||
| (a) | Cash and cash equivalents | 953 | 1,007 |
| (b) | Bank Balance other than (a) above | 8 | 2,660 |
| (c) | Receivables | ||
| (i) Other Receivables | 64 | 12 | |
| (d) | Loans | 5,000 | – |
| (e) | Investments | 2,02,873 | 2,70,404 |
| (f) | Other Financial Assets | 52 | 76 |
| 2 | Non-financial Assets | ||
| (a) | Current tax Asset (Net) | 1 | 5 |
| (b) | Investment Property | 8 | 26 |
| (c) | Property, Plant and Equipment | 9,330 | 9,554 |
| (d) | Capital work in progress | – | – |
| (e) | Other non-financial assets | 12 | 15 |
| Total Assets | 2,18,301 | 2,83,759 | |
| B | LIABILITIES AND EQUITY | ||
| 1 | Financial Liabilities | ||
| (a) | Borrowing (other than Debt securities) | – | – |
| (b) | Trade Payable | ||
| Total outstanding dues of micro enterprises and small enterprises | – | – | |
| Total outstanding dues of creditors other than micro enterprises and small enterprises | – | – | |
| (c) | Other financial liabilities | 40 | 58 |
| 2 | Non-Financial Liabilities | ||
| (a) | Current tax liabilities (Net) | 60 | – |
| (b) | Provisions | 99 | 76 |
| (c) | Deferred tax liabilities (Net) | 15,483 | 24,965 |
| (d) | Other non-financial liabilities | 7 | 21 |
| 3 | Equity | ||
| Equity Share capital | 1,061 | 1,061 | |
| Other Equity | 2,01,551 | 2,57,578 | |
| Total Liabilities and Equity | 2,18,301 | 2,83,759 |
| Particulars | Quarter ended 31 March ’26 Audited | Quarter ended 31 Dec ’25 Unaudited | Quarter ended 31 March ’25 Audited | Year Ended 31 March ’26 Audited | Year Ended 31 Mar ’25 Audited |
|---|---|---|---|---|---|
| A Revenue from operations | |||||
| Interest Income | 415 | 374 | 392 | 1,464 | 1,540 |
| Dividend Income | 44 | 1,783 | 10 | 4,389 | 3,867 |
| Net gain on fair value changes | (1,023) | 563 | (344) | 425 | 75 |
| B Other Income | 22 | 22 | 38 | 184 | 152 |
| Total Income | (542) | 2,742 | 96 | 6,462 | 5,634 |
| C Expenses | |||||
| Finance Costs | – | – | 1 | – | 1 |
| Employee Benefits Expenses | 68 | 74 | 56 | 279 | 244 |
| Depreciation and amortization | 71 | 69 | 63 | 279 | 256 |
| Portfolio Management & Professional Fees | 68 | (11) | 31 | 155 | 393 |
| Others expenses | 193 | 173 | 164 | 632 | 551 |
| Total Expenses | 400 | 305 | 315 | 1,345 | 1,445 |
| Profit/(loss) before tax | (942) | 2,438 | (219) | 5,117 | 4,189 |
| D Tax Expense | |||||
| Current Tax | 87 | 420 | 43 | 1,203 | 1,031 |
| Mat Credit Entitled | (1) | 165 | 20 | 209 | 228 |
| Mat Credit Utilized | 1 | (165) | (20) | (209) | (228) |
| Tax adjustments related to earlier year | 10 | 32 | 26 | 42 | (9) |
| Deferred Tax / (Reversal) | (93) | 19 | – | 51 | 38 |
| Profit/(loss) for the period | (946) | 1,965 | (288) | 3,821 | 3,128 |
| E Other Comprehensive Income | |||||
| Items that will not reclassified to profit or loss | |||||
| Net gain/(loss) on equity instrument and other designated at FVOCI | (26,169) | (13,364) | 48,479 | (72,233) | 1,09,102 |
| Tax relating to items that will not be reclassified to profit or loss | 3,904 | 1,783 | (6,648) | 9,786 | (15,852) |
| (B) Items that will be reclassified to profit or loss | (2) | (21) | (9) | 5 | (8) |
| Other Comprehensive Income for the period | (22,267) | (11,602) | 41,822 | (62,442) | 93,242 |
| F Total Comprehensive Income for the period | (23,213) | (9,637) | 41,534 | (58,621) | 96,370 |
| G Profit for the period attributed to | |||||
| Owner of the company | (910) | 1,946 | (269) | 3,782 | 3,093 |
| Non-Controlling interest | (35) | 18 | (19) | 39 | 36 |
| H Comprehensive income for the period attributed to | |||||
| Owner of the company | (21,555) | (11,359) | 41,189 | (62,079) | 91,992 |
| Non-Controlling interest | (713) | (243) | (143) | (364) | 1,249 |
| I Total Comprehensive income for the period attributes to | |||||
| Owner of the company | (22,465) | (9,412) | 40,921 | (58,297) | 95,086 |
| Non-Controlling interest | (747) | (225) | (205) | (324) | 1,285 |
| J Paid up Equity Share Capital (Face Value of Rs. 10 per share) | 1,061 | 1,061 | 1,061 | 1,061 | 1,061 |
| K Other Equity | 2,55,403 | 3,13,475 | |||
| L Earning per Equity Share (Rs.10/- each) (Rs.) | |||||
| Basic and Diluted (Rs.) | (8.59) | 18.37 | (2.54) | 35.69 | 29.19 |
| S.No. | Particulars | As at 31st March 2026 Audited | As at 31st March 2025 Audited |
|---|---|---|---|
| A | ASSETS | ||
| 1 | Financial Assets | ||
| (a) | Cash and cash equivalents | 1,152 | 1,379 |
| (b) | Bank Balance other than (a) above | 858 | 6,499 |
| (c) | Receivables | ||
| (i) Other Receivables | 102 | 264 | |
| (d) | Loans | 5,010 | 10 |
| (e) | Investments | 2,67,496 | 3,34,518 |
| (f) | Other Financial Assets | 106 | 140 |
| 2 | Non-financial Assets | ||
| (a) | Current tax Asset (Net) | 3 | 32 |
| (b) | Investment Property | 1,301 | 1,209 |
| (c) | Property, Plant and Equipment | 9,680 | 9,802 |
| (d) | Capital work in progress | – | – |
| (e) | Other non-financial assets | 15 | 22 |
| Total Assets | 2,85,722 | 3,53,875 | |
| B | LIABILITIES AND EQUITY | ||
| 1 | Financial Liabilities | ||
| (a) | Borrowing (other Then Debt securities) | – | – |
| (b) | Trade Payable | ||
| Total outstanding dues of micro enterprises and small enterprises | 6 | 14 | |
| Total outstanding dues of creditors other than micro enterprises and small enterprises | 47 | 74 | |
| (c) | Other financial liabilities | 47 | 74 |
| 2 | Non-Financial Liabilities | ||
| (a) | Current tax liabilities (Net) | 114 | 0 |
| (b) | Provisions | 99 | 76 |
| (c) | Deferred tax liabilities (Net) | 22,396 | 32,246 |
| (d) | Other non-financial liabilities | 23 | 31 |
| 3 | Non-Controlling Interest | 6,574 | 6,898 |
| 4 | Equity | ||
| Equity Share capital | 1,061 | 1,061 | |
| Other Equity | 2,55,403 | 3,13,475 | |
| Total Liabilities and Equity | 2,85,722 | 3,53,875 |