| General Information | ||
| Scrip code* | 000000 | |
| NSE Symbol* | NA | |
| MSEI Symbol* | SITAL | |
| ISIN* | INE341O01029 | |
| Type of company | Main Board | |
| Class of security | Equity | |
| Date of start of financial year | 01-04-2025 | |
| Date of end of financial year | 31-03-2026 | |
| Date of board meeting when results were approved | 14-11-2025 | |
| Date on which prior intimation of the meeting for considering financial results was informed to the exchange | 11-11-2025 | |
| Description of presentation currency | INR | |
| Level of rounding | Lakhs | |
| Reporting Type | Quarterly | |
| Reporting Quarter | Second quarter | |
| Nature of report standalone or consolidated | Consolidated | |
| Whether results are audited or unaudited for the quarter ended | Unaudited | |
| Whether results are audited or unaudited for the Year to date for current period ended/year ended | Unaudited | |
| Segment Reporting | Single segment | |
| Description of single segment | NBFC | |
| Start date of board meeting | 14-11-2025 | |
| Start time of board meeting | 16:35:00 | |
| End date of board meeting | 14-11-2025 | |
| End time of board meeting | 17:10:00 | |
| Whether cash flow statement is applicable on company | true | |
| Type of cash flow statement | Cash Flow Indirect | |
| Declaration of unmodified opinion or statement on impact of audit qualification | Not applicable | |
Amount in (Lakhs)
| Financial Results - Ind-AS | ||||
| Particulars | 3 months/ 6 months ended (dd-mm-yyyy) | Year to date figures for current period ended (dd-mm-yyyy) | ||
| Date of start of reporting period | 01-07-2025 | 01-04-2025 | ||
| Date of end of reporting period | 30-09-2025 | 30-09-2025 | ||
| Whether results are audited or unaudited | Unaudited | Unaudited | ||
| Nature of report standalone or consolidated | Consolidated | Consolidated | ||
| Part I | Blue color marked fields are non-mandatory. For Consolidated Results, if the company has no figures for 3 months / 6 months ended, in such case zero shall be inserted in the said column. | |||
| 1 | Income | |||
| Revenue from operations | 54.73 | 108.24 | ||
| Other income | 0.03 | 0.03 | ||
| Total income | 54.76 | 108.27 | ||
| 2 | Expenses | |||
| (a) | Cost of materials consumed | 0.00 | 0.00 | |
| (b) | Purchases of stock-in-trade | 0.00 | 0.00 | |
| (c) | Changes in inventories of finished goods, work-in-progress and stock-in-trade | 0.00 | 0.00 | |
| (d) | Employee benefit expense | 1.01 | 3.96 | |
| (e) | Finance costs | 0.00 | 0.01 | |
| (f) | Depreciation, depletion and amortisation expense | 0.00 | 0.00 | |
| (g) | Other Expenses | |||
| 1 | Impairment on financial instruments | 5.37 | 1,937.70 | |
| 2 | Other Expenses | 23.95 | 31.99 | |
| Total other expenses | 18.58 | 1,905.71 | ||
| Total expenses | 19.59 | 1,901.74 | ||
| 3 | Total profit before exceptional items and tax | 35.17 | 2,010.01 | |
| 4 | Exceptional items | 0.00 | 0.00 | |
| 5 | Total profit before tax | 35.17 | 2,010.01 | |
| 6 | Tax expense | |||
| 7 | Current tax | 0.00 | 0.00 | |
| 8 | Deferred tax | 0.00 | 0.00 | |
| 9 | Total tax expenses | 0.00 | 0.00 | |
| 10 | Net movement in regulatory deferral account balances related to profit or loss and the related deferred tax movement | 0.00 | 0.00 | |
| 11 | Net Profit Loss for the period from continuing operations | 35.17 | 2,010.01 | |
| 12 | Profit (loss) from discontinued operations before tax | 0.00 | 0.00 | |
| 13 | Tax expense of discontinued operations | 0.00 | 0.00 | |
| 14 | Net profit (loss) from discontinued operation after tax | 0.00 | 0.00 | |
| 15 | Share of profit (loss) of associates and joint ventures accounted for using equity method | 1,512.70 | 1,512.44 | |
| 16 | Total profit (loss) for period | 1,547.87 | 3,522.45 | |
| 17 | Other comprehensive income net of taxes | 0.00 | 0.00 | |
| 18 | Total Comprehensive Income for the period | 1,547.87 | 3,522.45 | |
| 19 | Total profit or loss, attributable to | |||
| Profit or loss, attributable to owners of parent | 0.00 | 0.00 | ||
| Total profit or loss, attributable to non-controlling interests | 0.00 | 0.00 | ||
| 20 | Total Comprehensive income for the period attributable to | |||
| Comprehensive income for the period attributable to owners of parent | 0.00 | 0.00 | ||
| Total comprehensive income for the period attributable to owners of parent non-controlling interests | 0.00 | 0.00 | ||
| 21 | Details of equity share capital | |||
| Paid-up equity share capital | 6,125.74 | 6,125.74 | ||
| Face value of equity share capital | 1 | 1 | ||
| 22 | Reserves excluding revaluation reserve | |||
| 23 | Earnings per share | |||
| i | Earnings per equity share for continuing operations | |||
| Basic earnings (loss) per share from continuing operations | 0.25 | 0.58 | ||
| Diluted earnings (loss) per share from continuing operations | 0.25 | 0.58 | ||
| ii | Earnings per equity share for discontinued operations | |||
| Basic earnings (loss) per share from discontinued operations | 0 | 0 | ||
| Diluted earnings (loss) per share from discontinued operations | 0 | 0 | ||
| iii | Earnings per equity share (for continuing and discontinued operations) | |||
| Basic earnings (loss) per share from continuing and discontinued operations | 0.25 | 0.58 | ||
| Diluted earnings (loss) per share from continuing and discontinued operations | 0.25 | 0.58 | ||
| 24 | Debt equity ratio | |||
| 25 | Debt service coverage ratio | |||
| 26 | Interest service coverage ratio | |||
| 27 | Remarks for debt equity ratio | |||
| 28 | Remarks for debt service coverage ratio | |||
| 29 | Remarks for interest service coverage ratio | |||
| 30 | Disclosure of notes on financial results | |||
Amount in (Lakhs)
| Other Comprehensive Income | |||
| Particulars | 3 months/ 6 months ended (dd-mm-yyyy) | Year to date figures for current period ended (dd-mm-yyyy) | |
| Date of start of reporting period | 01-07-2025 | 01-04-2025 | |
| Date of end of reporting period | 30-09-2025 | 30-09-2025 | |
| Whether results are audited or unaudited | Unaudited | Unaudited | |
| Nature of report standalone or consolidated | Consolidated | Consolidated | |
| Other comprehensive income [Abstract] | |||
| 1 | Amount of items that will not be reclassified to profit and loss | ||
| Total Amount of items that will not be reclassified to profit and loss | |||
| 2 | Income tax relating to items that will not be reclassified to profit or loss | ||
| 3 | Amount of items that will be reclassified to profit and loss | ||
| Total Amount of items that will be reclassified to profit and loss | |||
| 4 | Income tax relating to items that will be reclassified to profit or loss | ||
| 5 | Total Other comprehensive income | ||
Amount in (Lakhs)
| Statement of Asset and Liabilities | |||
| Particulars | Half Year ended (dd-mm-yyyy) | ||
| Date of start of reporting period | 01-04-2025 | ||
| Date of end of reporting period | 30-09-2025 | ||
| Whether results are audited or unaudited | Unaudited | ||
| Nature of report standalone or consolidated | Consolidated | ||
| Assets | |||
| 1 | Non-current assets | ||
| Property, plant and equipment | 45.00 | ||
| Capital work-in-progress | |||
| Investment property | |||
| Goodwill | 0.00 | ||
| Other intangible assets | 0.00 | ||
| Intangible assets under development | |||
| Biological assets other than bearer plants | |||
| Investments accounted for using equity method | |||
| Non-current financial assets | |||
| Non-current investments | 0.00 | ||
| Trade receivables, non-current | |||
| Loans, non-current | 0.00 | ||
| Other non-current financial assets | |||
| Total non-current financial assets | 0.00 | ||
| Deferred tax assets (net) | 16.76 | ||
| Other non-current assets | |||
| Total non-current assets | 61.76 | ||
| 2 | Current assets | ||
| Inventories | 17.48 | ||
| Current financial asset | |||
| Current investments | 97,206.71 | ||
| Trade receivables, current | 0.00 | ||
| Cash and cash equivalents | 22.52 | ||
| Bank balance other than cash and cash equivalents | 2.54 | ||
| Loans, current | 2,459.07 | ||
| Other current financial assets | |||
| Total current financial assets | 99,690.84 | ||
| Current tax assets (net) | 0.00 | ||
| Other current assets | 37.34 | ||
| Total current assets | 99,745.66 | ||
| 3 | Non-current assets classified as held for sale | ||
| 4 | Regulatory deferral account debit balances and related deferred tax Assets | ||
| Total assets | 99,807.42 | ||
| Equity and liabilities | |||
| 1 | Equity | ||
| Equity attributable to owners of parent | |||
| Equity share capital | 6,125.74 | ||
| Other equity | 93,625.38 | ||
| Total equity attributable to owners of parent | 99,751.12 | ||
| Non controlling interest | |||
| Total equity | 99,751.12 | ||
| 2 | Liabilities | ||
| Non-current liabilities | |||
| Non-current financial liabilities | |||
| Borrowings, non-current | 0.00 | ||
| Trade payables, non-current | |||
| (A) Total outstanding dues of micro enterprises and small enterprises | |||
| (B) Total outstanding dues of creditors other than micro enterprises and small enterprises | 2.00 | ||
| Total Trade payable | 2.00 | ||
| Other non-current financial liabilities | |||
| Total non-current financial liabilities | 2.00 | ||
| Provisions, non-current | 0.00 | ||
| Deferred tax liabilities (net) | |||
| Deferred government grants, Non-current | |||
| Other non-current liabilities | |||
| Total non-current liabilities | 2.00 | ||
| Current liabilities | |||
| Current financial liabilities | |||
| Borrowings, current | 0.00 | ||
| Trade payables, current | |||
| (A) Total outstanding dues of micro enterprises and small enterprises | 0.00 | ||
| (B) Total outstanding dues of creditors other than micro enterprises and small enterprises | 0.00 | ||
| Total Trade payable | 0.00 | ||
| Other current financial liabilities | |||
| Total current financial liabilities | 0.00 | ||
| Other current liabilities | |||
| Provisions, current | 54.30 | ||
| Current tax liabilities (Net) | |||
| Deferred government grants, Current | |||
| Total current liabilities | 54.30 | ||
| 3 | Liabilities directly associated with assets in disposal group classified as held for sale | ||
| 4 | Regulatory deferral account credit balances and related deferred tax liability | ||
| Total liabilities | 56.30 | ||
| Total equity and liabilites | 99,807.42 | ||
| Disclosure of notes on assets and liabilities | |||
Amount in (Lakhs)
| Cash flow statement indirect | |||
| Particulars | Half Year ended (dd-mm-yyyy) | ||
| Date of start of reporting period | 01-04-2025 | ||
| Date of end of reporting period | 30-09-2025 | ||
| Whether results are audited or unaudited | Unaudited | ||
| Nature of report standalone or consolidated | Consolidated | ||
| Part I | Blue color marked fields are non-mandatory. | ||
| 1 | Statement of cash flows | ||
| Cash flows from used in operating activities | |||
| Profit before tax | 2,010.01 | ||
| 2 | Adjustments for reconcile profit (loss) | ||
| Adjustments for finance costs | 0.00 | ||
| Adjustments for decrease (increase) in inventories | 0.00 | ||
| Adjustments for decrease (increase) in trade receivables, current | 0.00 | ||
| Adjustments for decrease (increase) in trade receivables, non-current | 0.00 | ||
| Adjustments for decrease (increase) in other current assets | 10.82 | ||
| Adjustments for decrease (increase) in other non-current assets | 0.00 | ||
| Adjustments for other financial assets, non-current | 0.00 | ||
| Adjustments for other financial assets, current | 0.00 | ||
| Adjustments for other bank balances | 0.00 | ||
| Adjustments for increase (decrease) in trade payables, current | 2.00 | ||
| Adjustments for increase (decrease) in trade payables, non-current | 0.00 | ||
| Adjustments for increase (decrease) in other current liabilities | 1,940.42 | ||
| Adjustments for increase (decrease) in other non-current liabilities | 0.00 | ||
| Adjustments for depreciation and amortisation expense | 0.00 | ||
| Adjustments for impairment loss reversal of impairment loss recognised in profit or loss | 0.00 | ||
| Adjustments for provisions, current | 0.00 | ||
| Adjustments for provisions, non-current | 0.00 | ||
| Adjustments for other financial liabilities, current | 0.00 | ||
| Adjustments for other financial liabilities, non-current | 0.00 | ||
| Adjustments for unrealised foreign exchange losses gains | 0.00 | ||
| Adjustments for dividend income | 0.00 | ||
| Adjustments for interest income | 0.00 | ||
| Adjustments for share-based payments | 0.00 | ||
| Adjustments for fair value losses (gains) | 0.00 | ||
| Adjustments for undistributed profits of associates | 0.00 | ||
| Other adjustments for which cash effects are investing or financing cash flow | 0.00 | ||
| Other adjustments to reconcile profit (loss) | 0.00 | ||
| Other adjustments for non-cash items | 0.00 | ||
| Share of profit and loss from partnership firm or association of persons or limited liability partnerships | 0.00 | ||
| Total adjustments for reconcile profit (loss) | 1,949.24 | ||
| Net cash flows from (used in) operations | 60.77 | ||
| Dividends received | 0.00 | ||
| Interest paid | 0.00 | ||
| Interest received | 0.00 | ||
| Income taxes paid (refund) | 0.00 | ||
| Other inflows (outflows) of cash | 0.00 | ||
| Net cash flows from (used in) operating activities | 60.77 | ||
| 3 | Cash flows from used in investing activities | ||
| Cash flows from losing control of subsidiaries or other businesses | 0.00 | ||
| Cash flows used in obtaining control of subsidiaries or other businesses | 0.00 | ||
| Other cash receipts from sales of equity or debt instruments of other entities | 0.00 | ||
| Other cash payments to acquire equity or debt instruments of other entities | 0.00 | ||
| Other cash receipts from sales of interests in joint ventures | 0.00 | ||
| Other cash payments to acquire interests in joint ventures | 0.00 | ||
| Cash receipts from share of profits of partnership firm or association of persons or limited liability partnerships | 0.00 | ||
| Cash payment for investment in partnership firm or association of persons or limited liability partnerships | 0.00 | ||
| Proceeds from sales of property, plant and equipment | 0.00 | ||
| Purchase of property, plant and equipment | 0.00 | ||
| Proceeds from sales of investment property | 0.00 | ||
| Purchase of investment property | 0.00 | ||
| Proceeds from sales of intangible assets | 0.00 | ||
| Purchase of intangible assets | 0.00 | ||
| Proceeds from sales of intangible assets under development | 0.00 | ||
| Purchase of intangible assets under development | 0.00 | ||
| Proceeds from sales of goodwill | 0.00 | ||
| Purchase of goodwill | 0.00 | ||
| Proceeds from biological assets other than bearer plants | 0.00 | ||
| Purchase of biological assets other than bearer plants | 0.00 | ||
| Proceeds from government grants | 0.00 | ||
| Proceeds from sales of other long-term assets | 0.00 | ||
| Purchase of other long-term assets | 0.00 | ||
| Cash advances and loans made to other parties | 53.30 | ||
| Cash receipts from repayment of advances and loans made to other parties | 0.00 | ||
| Cash payments for future contracts, forward contracts, option contracts and swap contracts | 0.00 | ||
| Cash receipts from future contracts, forward contracts, option contracts and swap contracts | 0.00 | ||
| Dividends received | 0.00 | ||
| Interest received | 0.00 | ||
| Income taxes paid (refund) | 0.00 | ||
| Other inflows (outflows) of cash | 0.00 | ||
| Net cash flows from (used in) investing activities | 53.30 | ||
| 4 | Cash flows from used in financing activities | ||
| Proceeds from changes in ownership interests in subsidiaries | 0.00 | ||
| Payments from changes in ownership interests in subsidiaries | 0.00 | ||
| Proceeds from issuing shares | 0.00 | ||
| Proceeds from issuing other equity instruments | 0.00 | ||
| Payments to acquire or redeem entity's shares | 0.00 | ||
| Payments of other equity instruments | 0.00 | ||
| Proceeds from exercise of stock options | 0.00 | ||
| Proceeds from issuing debentures notes bonds etc | 0.00 | ||
| Proceeds from borrowings | 0.00 | ||
| Repayments of borrowings | 0.00 | ||
| Payments of lease liabilities | 0.00 | ||
| Dividends paid | 0.00 | ||
| Interest paid | 0.00 | ||
| Income taxes paid (refund) | 0.00 | ||
| Other inflows (outflows) of cash | 0.00 | ||
| Net cash flows from (used in) financing activities | 0.00 | ||
| Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes | 7.47 | ||
| 5 | Effect of exchange rate changes on cash and cash equivalents | ||
| Effect of exchange rate changes on cash and cash equivalents | 0.00 | ||
| Net increase (decrease) in cash and cash equivalents | 7.47 | ||
| Cash and cash equivalents cash flow statement at beginning of period | 17.59 | ||
| Cash and cash equivalents cash flow statement at end of period | 25.06 | ||