SIL Investments LimitedQ1 FY27 Results & Financial Update
SIL Investments Limited: Q1 FY27 consolidated results and company financials – revenue ₹23.75 Cr, PAT ₹20.54 Cr. Explore reported YoY/QoQ movements, margins, business drivers and management commentary. This page does not provide a rating, target price or investment recommendation.
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Chart · Market context
SIL Investments price & chart
Quarter overview
Quarterly earnings analysis
During the quarter ended June 30, 2026, SIL Investments Limited registered consolidated revenue from operations and total income of INR 23.75 crore, recovering sharply from previous periods driven by robust fair value gains.
Profit before tax (PBT) for Q1 FY27 stood at INR 20.83 crore, while profit after tax (PAT) reached INR 20.54 crore, supported by strong performance in net gains on fair value changes.
Basic and diluted earnings per share (EPS) for the quarter stood at INR 19.09, reflecting the positive bottom-line performance.
Total expenses for the quarter were kept contained at INR 2.92 crore, comprising employee benefit expenses of INR 0.73 crore, depreciation and amortization of INR 0.72 crore, professional fees of INR 0.17 crore, and other operational expenses of INR 1.30 crore.
Total comprehensive income for the period reached INR 159.06 crore, bolstered by substantial net gains on equity instruments and other financial assets designated at fair value through other comprehensive income (FVOCI) amounting to INR 161.28 crore before tax.
The company confirmed that its impairment allowances recognized under Ind AS 109 equaled the total provisions required under IRACP norms as of June 30, 2026, eliminating any requirement to transfer amounts to an impairment reserve.
01 · Business model
What does SIL Investments do?
SIL Investments Limited is a non-banking financial company (NBFC) registered with the Reserve Bank of India and classified under the 'Middle Layer' category pursuant to Scale Based Regulations.
The company operates primarily in the investments and financing sector, deriving its revenue streams from interest income, dividend income, and net gains on fair value changes of financial investments.
The company's corporate structure comprises various domestic and international subsidiaries and step-down subsidiaries, including RTM Investment & Trading Company Ltd., SCM Investment & Trading Company Ltd., SIL Properties Ltd., RTM Properties Ltd., and SIL International Pte Ltd.
02 · Financial snapshot
Current-quarter financial snapshot
| Metric | Q1 FY27 |
|---|---|
| Total income | ₹23.75 Cr |
| Interest income | ₹3.86 Cr |
| Other income | ₹0.00 Cr |
| Profit before tax | ₹20.83 Cr |
| Profit after tax | ₹20.54 Cr |
| EPS | ₹19.09 |
03 · Earnings & margin drivers
What drove earnings and margins
What drove net interest income and earnings
Net gains on fair value changes constituted the largest component of total income, contributing INR 19.41 crore during the quarter.
Interest income contributed INR 3.86 crore to the revenue from operations during the quarter.
Dividend income contributed INR 0.28 crore to the top-line earnings during Q1 FY27.
NIM, spread, funding cost and credit cost
Total expenses were maintained at a low level of INR 2.92 crore, helping preserve profitability at the net level.
Current tax expenses stood at INR 0.34 crore, alongside deferred tax reversals of INR 0.07 crore, resulting in a moderate total tax impact for the period.
04 · Portfolio mix & lending exposure
Where the loan book is concentrated
Segments and products
The business activity of the company falls within a single primary business segment, namely 'Investments and financing activities', leaving no other reportable segments under Ind AS 108.
05 · Reported developments
What changed operationally
The company reported a substantial recovery in profitability with a consolidated PAT of INR 20.54 crore for Q1 FY27.
Significant unrealized and realized value gains on equity instruments designated at FVOCI lifted total comprehensive income to INR 159.06 crore.
06 · Funding & balance sheet
How funding, liquidity and capital support the loan book
Capital allocation & funding
The company reported nil finance costs for the quarter ended June 30, 2026.
07 · Beyond the numbers
What changed beyond the numbers
Subsidiary and Foreign Operations Review
The financial results incorporate performance reviews from multiple subsidiaries, including a foreign subsidiary in Singapore (SIL International Pte Ltd) which reported revenue from operations of INR 4.67 crore and a net profit after tax of INR 4.57 crore.
08 · Key Q&A
The quarter, answered directly
What does SIL Investments do?
SIL Investments Limited is a non-banking financial company (NBFC) registered with the Reserve Bank of India and classified under the 'Middle Layer' category pursuant to Scale Based Regulations.
What is the clearest takeaway from Q1 FY27?
During the quarter ended June 30, 2026, SIL Investments Limited registered consolidated revenue from operations and total income of INR 23.75 crore, recovering sharply from previous periods driven by robust fair value gains.
What drove earnings or loan-book movement?
Net gains on fair value changes constituted the largest component of total income, contributing INR 19.41 crore during the quarter.
What mattered most for margins, funding or credit cost?
Total expenses were maintained at a low level of INR 2.92 crore, helping preserve profitability at the net level.
What changed operationally beyond the headline numbers?
The financial results incorporate performance reviews from multiple subsidiaries, including a foreign subsidiary in Singapore (SIL International Pte Ltd) which reported revenue from operations of INR 4.67 crore and a net profit after tax of INR 4.57 crore.
What should the next disclosure help confirm?
Monitor future fair value changes on financial investments, which heavily influence headline revenue and comprehensive income.
09 · Scenario calculator
Earnings sensitivity: what if growth and margins change?
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10 · Next filing checkpoints
What the next disclosure can confirm or change
- 01
Fair Value Fluctuations: Monitor future fair value changes on financial investments, which heavily influence headline revenue and comprehensive income.
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