SIL Investments Q2 FY27 consolidated income Rs 39.53 cr; PAT Rs 29.20 cr

What the numbers show

• Net margin was 73.87% of revenue, up 543 bps from 68.43%.
• Revenue rose 36.5% while total expenses rose 21.6%.

• Basis: Consolidated statement of unaudited financial results for the quarter ended 30 Sept '26, compared with 30 Sept '25.

• Total Income:

• Current (30 Sept '26): Rs 39.53 cr
• Prior (30 Sept '25): Rs 28.95 cr

• Profit/(loss) before tax:

• Current (30 Sept '26): Rs 35.59 cr
• Prior (30 Sept '25): Rs 25.71 cr

• Profit/(loss) for the period (PAT):

• Current (30 Sept '26): Rs 29.20 cr
• Prior (30 Sept '25): Rs 19.81 cr

• Total Expenses:

• Current (30 Sept '26): Rs 3.94 cr
• Prior (30 Sept '25): Rs 3.24 cr

• Employee Benefits Expenses:

• Current (30 Sept '26): Rs 0.77 cr
• Prior (30 Sept '25): Rs 0.64 cr

• Depreciation and amortization:

• Current (30 Sept '26): Rs 0.72 cr
• Prior (30 Sept '25): Rs 0.70 cr

• Portfolio Management & Professional Fees:

• Current (30 Sept '26): Rs 0.16 cr
• Prior (30 Sept '25): Rs 0.66 cr

• Others expenses:

• Current (30 Sept '26): Rs 2.28 cr
• Prior (30 Sept '25): Rs 1.25 cr

• Revenue from operations – Interest Income:

• Current (30 Sept '26): Rs 3.84 cr
• Prior (30 Sept '25): Rs 2.94 cr

• Revenue from operations – Dividend Income:

• Current (30 Sept '26): Rs 29.74 cr
• Prior (30 Sept '25): Rs 25.00 cr

• Revenue from operations – Net gain on fair value changes:

• Current (30 Sept '26): Rs 5.77 cr
• Prior (30 Sept '25): Rs 0.71 cr

• Other Income:

• Current (30 Sept '26): Rs 0.18 cr
• Prior (30 Sept '25): Rs 0.30 cr

• Tax Expense – Current Tax:

• Current (30 Sept '26): Rs 6.20 cr
• Prior (30 Sept '25): Rs 5.75 cr

• Tax Expense – Deferred Tax / (Reversal):

• Current (30 Sept '26): Rs 0.21 cr
• Prior (30 Sept '25): Rs 0.16 cr

• Paid up Equity Share Capital (Face Value of Rs. 10 per share):

• Current (30 Sept '26): Rs 10.61 cr
• Prior (30 Sept '25): Rs 10.61 cr

• Earning per Equity Share (Rs.10/- each) – Basic and Diluted (Rs.):

• Current (30 Sept '26): 27.14
• Prior (30 Sept '25): 18.44

According to the statement of unaudited consolidated financial results, SIL Investments Limited reported consolidated total income of Rs 39.53 cr for the quarter ended 30 Sept '26, compared with Rs 28.95 cr in the corresponding quarter a year earlier. Revenue from operations was driven by dividend income of Rs 29.74 cr (vs Rs 25.00 cr a year ago), interest income of Rs 3.84 cr (vs Rs 2.94 cr), and net gain on fair value changes of Rs 5.77 cr (vs Rs 0.71 cr). Other income stood at Rs 0.18 cr against Rs 0.30 cr in the year-ago quarter.

Total expenses for the quarter were Rs 3.94 cr, up from Rs 3.24 cr in the same quarter last year. Employee benefits expenses increased to Rs 0.77 cr from Rs 0.64 cr, while depreciation and amortization rose slightly to Rs 0.72 cr from Rs 0.70 cr. Portfolio management & professional fees were Rs 0.16 cr versus Rs 0.66 cr a year earlier, and others expenses were Rs 2.28 cr compared with Rs 1.25 cr.

Profit/(loss) before tax for the quarter was Rs 35.59 cr, up from Rs 25.71 cr in the corresponding prior period. After current tax of Rs 6.20 cr (vs Rs 5.75 cr) and deferred tax / (reversal) of Rs 0.21 cr (vs Rs 0.16 cr), profit/(loss) for the period (profit after tax) came in at Rs 29.20 cr, compared with Rs 19.81 cr in the year-ago quarter. Basic and diluted earnings per equity share (face value Rs 10) were 27.14, versus 18.44 in the same quarter last year, on an unchanged equity share capital of Rs 10.61 cr.