Interim report
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November 04, 2026 To, National Stock Exchange of India Limited Exchange Plaza, 5th Floor, Plot No. C/1, G Block, Bandra – Kurla Complex, Bandra (E), Mumbai -400 051 Symbol: SJS BSE Limited Corporate Relationship Department, 2nd Floor, New Trading Wing, Rotunda Building, P.J. Towers, Dalal Street, Mumbai – 400 001 Scrip Code: 543387 ISIN: INE284S01014 Dear Sir/Madam, Subject: Outcome of the Board Meeting [Regulation 30 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015 read with Part A and Part B of Schedule III to the Regulations] In furtherance of our letter dated 28th October, 2026, informing about the Board Meeting scheduled on 04th November, 2026, the Board of Directors of S.J.S. Enterprises Limited (‘the Company’) at their meeting held on 04th November, 2026 which commenced at 12:50 p.m. (IST) and concluded at 01:48 p.m. (IST), has inter alia considered and approved the following: 1. Financial Results: Pursuant to Regulation 33 of SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, the unaudited standalone and consolidated financial results of the Company under IND -AS for the quarter and half year ended 30th September, 2026 , accompanied by the respective Limited Review Reports issued by the Statutory Auditor of the Company (enclosed herewith). 2. Approval of investment in SJS Display Electronics Private Limited (‘SDEPL’), a Wholly Owned Subsidiary of the Company: The Board of Directors has approved increasing the investment limit in SJS Display Electronics Private Limited (‘SDEPL’), a wholly owned subsidiary of the Company, from ₹10,00,00,000 (Rupees Ten Crore only), as approved on August 06, 2026, to ₹50,00,00,000 (Rupees Fifty Crore only). The investment shall be made by way of subscription to share capital of SDEPL, in one or more tranches, subject to applicable laws. 3. Granting of Inter -Corporate Loan to SJS Display Electronics Private Limited, a Wholly-owned Subsidiary of the Company: Pursuant to Regulation 30 read with Part B of Schedule III to the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015 , the Board of Directors has approved the grant of an inter-corporate loan up to of ₹50,00,00,000/- (Rupees Fifty Crore only) to
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SJS Display Electronics Private Limited, a wholly-owned subsidiary of the Company, which may be disbursed in one or more tranches. The loan agreement in this regard will be executed between the Company and SJS Display Electronics Private Limited in due course. 4. Allotment of 6,750 Equity shares pursuant to exercise of vested Employee Stock options under ‘SJS Enterprises – Employee Stock Option Plan 2021’: Pursuant to Regulation 30 read with Schedule III to the Securities and Exchange Board of India (Listing Obligation and Disclosure Requirements) Regulation, 2015 (“Listing Regulations”), read with Regulation 10(c) of Securities and Exchange Board of India (Share Based Employee Benefits and Sweat Equity) Regulations, 2021, ["SEBI (SBEBSE Regulations")], we wish to inform you that the Board of Directors has approved and allotted 6,750 Equity Shares of face value Rs. 10/- each towards the exercise of vested Employee Stock Options under ‘SJS Enterprises – Employee Stock Option Plan 2021’. Consequent to this allotment, the paid -up equity share capital of the Company stands increased from Rs. 32,24,95,290/- (consisting of 3,22,49,529 equity shares of face value of Rs. 10/ - each) to Rs. 32,25,62,790/- (consisting of 3,22,56,279 equity shares of face value of Rs. 10/- each). Disclosures pursuant to Regulation 10(c) of the SEBI (Share Based Employee Benefits and Sweat Equity) Regulations, 2021 are set out below: S. No. Particulars Disclosure - ESOP 2021 1. Company Name and Address of Registered Office S.J.S. Enterprises Limited Nos – 28/P16 Agra Village & 85/ P6 BM Kaval Village, Kengeri Hobli, Bangalore South 560082 2. Name of the Stock Exchanges on which the Company’s shares are listed BSE Limited (BSE) National Stock Exchange of India Limited (NSE) 3. Filing date of the statement referred in regulation 10(b) of the SEBI ( SBEB) Regulations, with Stock Exchange 29th July 2024 4. Filing Number, if any BSE: 207442 NSE: 43055 5. Title of the Scheme pursuant to which shares are issued SJS Enterprises – Employee Stock Option Plan 2021 6. Kind of security to be listed Equity shares 7. Par value of the shares Rs. 10/- 8. Date of issue of shares 4th November, 2026 9. Number of shares issued 6,750 equity shares 10. Share Certificate No., if applicable Not applicable 11. Distinctive number of the shares, if applicable 3,22,49,530 to 3,22,56,279
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S. No. Particulars Disclosure - ESOP 2021 12. ISIN Number of the shares if issued in Demat INE284S01014 13. Exercise price per share 6,000 equity shares @ Rs. 263.86/ - per share 750 equity shares @ Rs. 327.98/- per share 14. Premium per share Rs. 253.86/ - per share on 6,000 Equity shares Rs. 317.98/- per share on 750 Equity shares 15. Total Issued shares after this issue 3,22,56,279 16. Total Issued share capital after this issue 32,25,62,790 17. Details of any lock-in on the shares Not applicable 18. Date of expiry of lock-in Not applicable 19. Whether shares identical in all respects to existing shares if not, when will they become identical? All equity shares of the Company allotted pursuant to exercise of stock options shall rank pari-passu with the existing equity shares of the Company 20. Details of listing fees, if payable Not applicable This intimation will also be made available on the website of the Company at https://www.sjsindia.com. Kindly take our submissions made hereinabove on record. Thank you, Yours faithfully, For S.J.S. Enterprises Limited Thabraz Hushain W Company Secretary & Compliance Officer Membership No.: A51119 Encl: As mentioned above
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SR.BarLiBoi & Co. LLP Worid wari 3 ot No. 8 GI Airport Hospitality District, Aerocity Chartarsdihccountants New Delhi - 110 037, India Tel :+91 11 4681 9500 Independent Auditor’s Review Report on the Quarterly and Year to Date Unaudited Consolidated Financial Results of the Company Pursuant to the Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, as amended Review Report to The Board of Directors S.J.S. Enterprises Limited 1. We have reviewed the accompanying Statement of Unaudited Consolidated Financial Results of S.J.S. Enterprises Limited (the “Holding Company”) and its subsidiaries {the Holding Company and its subsidiaries (including corporate social responsibilities trust) together referred to as “the Group™}, for the quarter ended September 30, 2026 and year to date from April 01, 2026 to September 30, 2026 (the “Statement”) attached herewith, being submitted by the Holding Company pursuant to the requirements of Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, as amended (the “Listing Regulations™). 2. The Holding Company’s Management is responsible for the preparation of the Statement in accordance with the recognition and measurement principles laid down in Indian Accounting Standard 34, (Ind AS 34) “Interim Financial Reporting” prescribed under Section 133 of the Companies Act, 2013 as amended, read with relevant rules issued thereunder and other accounting principles generally accepted in India and in compliance with Regulation 33 of the Listing Regulations. The Statement has been approved by the Holding Company’s Board of Directors . Our responsibility is to express a conclusion on the Statement based on our review. 3. We conducted our review of the Statement in accordance with the Standard on Review Engagements (SRE) 2410, “Review of Interim Financial Information Performed by the Independent Auditor of the Entity” issued by the Institute of Chartered Accountants of [ndia. This standard requires that we plan and perform the review to obtain moderate assurance as to whether the Statement is free of material misstatement. A review of interim financial information consists of making inquiries, primarily of persons responsible for financial and accounting matters, and applying analytical and other review procedures. A review is substantially less in scope than an audit conducted in accordance with Standards on Auditing and consequently does not enable us to obtain assurance that we would become aware of all significant matters that might be identified in an audit. Accordingly, we do not express an audit opinion. We also performed procedures in accordance with the Master Circular issued by the Securities and Exchange Board of India under Regulation 33(8) of the Listing Regulations, to the extent applicable. 4. The Statement includes the results of the entities enumerated in Annexure -1 5. Based on our review conducted and procedures performed as stated in paragraph 3 above, nothing has come to our attention that causes us to believe that the accompanying Statement, prepared in accordance with recognition and measurement principles laid down in the aforesaid Indian Accounting Standards (‘Ind AS’) specified under Section 133 of the Companies Act, 2013, as amended, read with relevant rules issued thereunder and other accounting principles generally accepted in India, has not disclosed the information required to be disclosed in terms of the Listing Regulations, including the manner in which it is to be disclosed, or that it contains any material misstatement. For S.R. Batliboi & Co. LLP Chartered Accountants ICAI Firm registration number: 301003E/E300005 Lo per Gaurav Kumar Gupta Partner Membership No.: 509101 UDIN: 26509101PWQKAM3106 Place: New Delhi Date: November 04, 2026 S.R. Batlibol & Co. LLP, a Limited Liabiity Parénership with LLP Identity No. AAB-4294 Regd. Office : 22, Camac Street, Block ‘8, 31d Floor, Kolkata-700 016
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S.R Bariioi & Co. LLP Chartered Accountants Annexure-1 S.No. | Company Name A) Subsidiaries 1 SJS Decoplast Private Limited Walter Pack Automotive Products India Private Limited 2 3 SJS Display Electronics Private Limited (w.e.f. August 31, 2026) 4 SJS Foundation (Corporate Social Responsibilities Trust)
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5.).5. Enterprises Limited Sy No 28/P1b of Agra Village and Sy No 85/P6 of BM.H P41 80 61940777 F: 491 80 28425110 aval Village, Kengeri Hobli 150 9001 Bangalore-560082. Certified CIN: L51909KA2005PLCO3650 1 10 14001 150 45001 IATF 16949 Email: info@sjsindia.com, compliance@sisindia.com www.sisindia.com 8 Creating Possibilities 'STATEMENT OF UNAUDITED CONSOLIDATED FINANCIAL RESULTS FOR THE QUARTER AND SIX MONTHS ENDED 30 SEPTEMBER 2026 (R, in millon except earning per equity share data) Quarier ended S5 onths ended Year ended — 30 Seplember 2026 _| 30 June 2026 |30 September 2025 | 30 September 2026 | 30 September 2025 | 31 March 2026 (Unsudited) Unaudited) (uaudited) (Unausited) (Unaudiea) (Auaitea) 1. [income o) Reverue fom opeatons 228 260998 241757 543726 45141 935068 1) Oter income 26 528 w47 1154 8 17623 Total Income 258935 P 2ac3s S 573696 2. [mspenses J Cost of mtcrias corsumed 128724 115076 103404 23800 20134 414499 |6 Gncrease Decreas n nvertries o inised soods and workinprogress is7.2) 167 w12 339) s a796) o) Employee benfits expense 26151 w8 3636 503.50 1os6a1 9 Finance coss 551 960 1098 1837 1894 ) Deprecation an mortizton expesse: 753 13835 2650 256.95 53919 D Otrer expenses 608 41896 96071 ma 167388 Total Expenses 210785 98638 X [T 3501 7,12605 3 [profit betore exceptonal e and tax 12) 75203 646 stods L4580 a5 230091 4. [Exceptional item Refer note 8) £ st S 2954 . 5. [Profit before tax @+1) .03 95600 ss0.46. 11803 10908 230091 6 [rax expenses for the perioa syear o) et e ma 8.2 19953 o134 e 4670 o) Defered @i14) e 176) o) @365) as7s) | ota tax expenses for the pstoa 1 ear 15578 2017 1077 0T 26098 295 7 [pront for the period £ year (56 3635 TE) o) T G [RIAT3 8 [other comprenensive goss) tncome e that will ot be recassfied subsequently o profit o oss 0 Remeasurement o defioed bncft pans o) s 635 10 1308 5 ncome tax eating t tems hat il no b eeclassified 0 profi o foss 250 i) o) 136 ss) [other comprehensiv Goss) /income. [ 3% a7 Tw00) ) 9 |votat comprehensive ncome for the period / year (7+5) TEs T ) EE) KA Profit attributable to: ‘Ouners of the Company ss030 115 034 137208 7599 170698 Nowsconrllng ntres. (Refr ote ) 295 246 235 sa1 286 1098 Other comprehensiv (oss) income atsibutabl to ‘Ounersofthe Company a9 335 a7 o) @16 1342 Nonconiolling st (Refsr oo 9) 007 003 om 10 ©00)] o1l rotal comprenensive income ! oss) stsbutabe to: ‘Oumers of the Conpany s 510 a3s0s 131791 mes L7040 ‘Nonconollng ntrest (Refr ote ) 30 249 238 ss1 230 109 10 [Paid-up equit share capita (Face valueof Rs. 10 per share) 50 305 381 ms0 s 31997 11 [otmer equiy 35850 12 |Earmings per share (Face value of . 10 er share) Not amualised ot anmualsed ot smualised ot msualised ot malised Ammualised ) Basic (Rs) 1808 18 1373 a2 76 s ) Dilted s 1791 21w B3 061 206 5306
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5.0.5. Enterprises Limited Sy. No 28/P16 of Agra Village and Sy No 85/Ps 150 14001 150 45001 of B Kaval Vilage, Kenger Habli 1509001 IATF 16949 Bangalore-560082. P:+91 80 61940777 F: +91 80 28425110 Email info@sjsindia.com, complia CIN: L51909KA2005PLCO3860 1 sisindiz.com www.sisindia.com 358 Creating Possibilities STATEMENT OF UNAUDITED CONSOLIDATED ASSETS AND LIABILITIES AS AT 30 SEPTEMBER 2026 (Rs. in million) [Particulars ‘As at 30 September 2026 | As at 31 March 2026 (Unaudited) (Audited) A ASSETS Non-current assets Propety, plant and equipment 2,196.69 1,357.83 Capital work-in-progress 13107 596.65 Goodwill 174433 174433 Other intangible assets 543.03 59462 Right-of-use assets 32230 34505 Financial assets (i) Investments 5205 46.89 i) Loans 017 011 i) Other financial assets 9821 60.20 (iv) Bank balances other than cash and cash equivalents - 081 Deferred tax assets (net) 269.54 157.70 Income tax assets (net) 5894 Other non-current assets 13912 Total non-current assets. 5,102.25 Current assets. Inventorics 988.93 85891 Financial assets (i) Investments 3,058.60 223907 (i) Trade receivables 2,466.41 223534 (i) Cash and cash equivalents 34422 25041 (iv) Bank Balances other than (iii) above 2421 24.46 (¥) Loans 7.81 619 (vi) Other financial assets 19.46 502 Other current assets 13138 10116 TOAL02 572056 Assets held for sale (Refer Note 8) 5 298.45 Total current assets TOAT02 G019.02 Total assels 12,551.60 112137 B EQUITY AND LIABILITIES Equity Equity share capital 32250 31997 Other equity 9,631.86 8358.80 Equity attributable to owners of the Company 9.954.36 8,678.77 Non-controlling interests (Refer note 9) - 13168 Total equity 5,954.36 §810.45 Liabilities Non-current ies Financial liabilities () Lease liabilities 6835 9229 (ii) Other financial liablities 186 189 Provisions. 78.67 64.22 Deferred tax liabilities (net) 129.94 110.25 Total non-current li 278.82 268.65 Current lial Financial liabilities (i) Borrowings 10834 76.80 (i) Lease liabilities 58.87 63.45 (i) Trade payables (@) total outstanding ducs of micro enterprises and small enterprises 27110 24861 (b total outstanding dues of creditors other than micro enterprises and small 77051 662.29 enterprises (iv) Other financial liabilities 694.13 55220 Other current liabilities 188.11 32515 Provisions 86.06 6774 Cuurrent tax liabilities (net) 14130 45.93 Total current I 2,318.42 2,042.17 Total liabilities 259724 231082 Total equity and liabiliti 1355160 12127 . LLP, New Delhi
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S.1.5. Enterprises Limited Sy.No 287P16 of Agra Vilage and Sy No 85/P6 1S0 14001 150 45001 of BM. Kaval Village, Kangeri Hobli 1509001 IATF 16949 Bangalore-560082, Certified P:49180 41940777 F:+91 80 28425110 CIN: L51909KA2005PLCO36501 Emai info@sjsindia com, compliance@sisindia com wyewsjsindia.com ¢ o Creating Possibilities STATEMENT OF UNAUDITED CONSOLIDATED CASH FLOWS FOR THE HALF YEAR PERIOD ENDED 30 SEPTEMBER 2026 (Rs. in million) Six months period ended Particulars 30 September 2026 | 30 September 2025 Unaudited Unaudited Cash flow from operating activities Profit before tax 1,738.03 1,039.83 Adjusted for: Depreciation and amortization expense 226.50 256.95 Share based payments 4036 Loss / (Profit) on sale and write off of property, plant and equipment 140 ©.72) Interest income (45.06) (16:33) Finance costs. 10.98 18.87 Unrealised foreign exchange gain (net) 947 ©27) Unrealised gain on current investments measured at fair value through profit or loss 38.07) (25.07) Gain on sale of current investments (14.00) (4.20)| Loss allowances on financial assets (nct) 1369 32 Bad debt written off 0.51 0.83 Exceptional items (refer note §) @79.54) 8 Operating cash flows before working capital changes 1,664.27 1,306.04 Adjustments for increase / decrease in operating assets and liabilities (Increase) in trade receivables (255.58)| (296.23)| (Increase) in inventorics (130.02) (96.11)) (Increase) in loans (1.69) 0.80) (Increase) in other assets (29.14) (1.66) (Increase) in other financial assets (@5.91) 13.01) Increase in trade payables 13071 17761 Inorease in other financial lisbilities 10242 61.40 Increase in provisions 2737 24.73 Increase in other liabilities (137.04) 150.48 Cash generated from operating activities 134540 131245 Income tax paid (net)* @72.59) (23591) Net cash generated from operating activities (A) 107281 1,076.54 Cash flow from investing activities Purchase of property, plant and equipment, Intangible assets and Capital work-in-progress (488.56)| (416.35)| Proceeds from assets held for sale (net of tax paid) 495.35 7.88 Investment in mutual funds (2,084.04) (872.9) Proceeds from sale of mutual funds 1,800.98 467.36 Investment in bonds and commercial paper and others (935.24) (272.99) Proceeds from maturity of bonds, commercial papers and others 45085 146.72 (Investment) / proceeds from maturity of term deposits and other deposits, net 106 (24.30) Interest received on loan and deposits 1851 13.86 Investment in Equity sharcs (206.70) (16.74) Net cash (used in) investing activities (B) ©17.79)| 067.52) Cash flows from financing activities Proceeds from exercise of share options 91.38 23.48 Proceeds / (repayment) of borrowings (net) 3154 (3.90) Repayment of lease liabilities (38.75) (33.28) Interest paid @21) (12.12) Dividend paid (112.02)) (78.33)] Net cash (used in) financing activities (C) G2.06) 104.15) Net increase in cash and cash equivalents (A+ B+ C) 92.96 487 Cash and cash equivalents at the beginning of the year 25041 170.02 Effects of exchange rate gain on oash and cash equivalents 0.5 044 Cash and cash equivalents at the end of the year 34422 17533 *Total Tax outflow for the period Rs. 355.24 million (Previous period - Rs. 235.91 million) .. Battibol for idert & 0o, LLP, New Deti
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5.J.5. Enterprises Limited ’ Sy. No 28/P16 of Agra Village and Sy No 85/P6, 150 14001 150 45001 ) lage, Kengeri Hobl 1509001 IATF 16949 ' )082. Certified P:+91 80 61940777 F: +91 80 23425110 CIN: L51909KA2005PLC038601 Emait: infosisindia som, complance@sjsindia.com vww.sisindia.com Creating Possibilities NOTES: 1. The above statement of unaudited consolidated financial results ('the Statement') of S.J.S. Enterprises Limited ("the Company") and its subsidiaries {the Company and its subsidiaries (including corporate social responsibilities trust) together referred to as "the Group"} have been prepared in accordance with applicable accounting standards i.c. Indian Accounting Standards ("Ind AS") prescribed under Section 133 of the Companies Act, 2013 ("the Act") read with the relevant rules thereunder and in terms of Regulation 33 of Securities and Exchange Board of India (Listing Obligations and Disclosure Requirements) Regulations, 2015, as amended. 2. The Statement of the Group for the quarter and six months ended 30 September 2026 has been reviewed by the Audit Committee and thereafter approved by the Board of Directors at their respective meetings held on 04 November 2026. The Statement has also been reviewed by the Statutory Auditors. The Statutory Auditors” review report, along with the Statement, is being filed with the National Stock Exchange of India Limited (“NSE”) and BSE Limited (“BSE”), and is also be available on the Company s website at v v\ spsundia con, 3. The unaudited consolidated financial results include the results of the following entities: a. SIS Decoplast Private Limited (“SDPL”) b. Walter Pack Automotive Products India Private Limited (“WPT”) ¢. SIS Foundation (Corporate Social Responsibility Trust) d. SIS Display Electronics Private Limited ("SDEPL”) (w. e.f. 31 August 2026) 4. The Group has evaluated its operating segments in accordance with Ind AS 108 and has concluded that it is engaged in a single operating segment viz. manufacturing and selling of self-adhesive labels like automotive dials, overlays, badges and logos, in-mould products and automotive products for automotive, electronics and appliances industry and on the basis of decisions taken for allocation of resources by the Chief Operating Decision Makers (CODM) and the internal business reporting system for evaluation of operational results. 5. Information of unaudited standalone financial results of the Company in terms of Regulation 47(1)(b) of the Securities and Exchange Board of India (SEBI) (Listing Obligations and Disclosure Requirements) Regulations, 2015 is as under: (Rs. in millions) . Year Quarter ended Six months ended e sL . 30 30 30 30 30 31 No. Particulars September June September | September | September | March 2026 2026 2025 2026 2025 2026 (Unaudited) | (Unaudited) | (Unaudited) | (Unaudited) | (Unaudited) | (Audited) | iy 1,579.35 1,45532 1,453.06 3,034.67 2,69028 | 5,647.39 from Operations Profit before 2. | exceptional items 533.65 477.54 434.04 1,011.19 79929 | 1,753.84 and tax 3| Profit before tax 533.65 757.08 434.04 1,290.73 799.29 | 1,753.84 4| Net Profit after tax 397.71 597.39 323.19 995.10 59632 131971 Total 5 | comprehensive 389.93 599.75 327.70 989.68 593.80 | 1,320.17 Income e >{J/\ M o0 LLP, New Delti
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$.J.5. Enterprises Limited ‘ 16 of Agra Village and Sy No 35/P4 150 14001 150 45001 of BM. Kav Villag, Kenger Hobii 1S0 9001 IATF 16949 Bangelore-540082. Certified P:491 80 61940777 F: 491 80 28425110 CIN: L51909KAZ005PLC035601 Email:info@sjsindia.com, compliance@sisindia.com www.sjsindia.com Creating Possibilities 6. During the six months period ended 30 September 2026, the Company has made allotment of 2,52,750 Equity Shares of face value of Rs. 10 each to the employees of the Company and its subsidiary, pursuant to the ‘SIS Enterprises — Employee Stock Option Plan 2021°. 7. During the six months period ended 30 September 2026, the Company has granted 26,500 Employee Stock Options exercisable into Equity shares of the Company of Rs.10/- (Rupees Ten Only) to the eligible employees of the Company, pursuant to the ‘SIS Enterprises — Employee Stock Option Plan 2021°. 8. During the six months period ended 30 September 2026, the Company has sold one of its frechold land and building with a carrying value of Rs. 278.10 million and Rs. 20.36 million (net of depreciation), respectively on 15 June 2026 (classified as Assets held for sale in previous years), for a net consideration of Rs. 578 million. Consequently, net income of Rs. 279.54 million has been recognized as an “Exceptional Item”. 9. During the quarter ended 30 September 2026, the Company has acquired 34,661 equity shares (entire non- controlling stake of 9.90%) of Walter Pack Automotive Products India Private Limited, a subsidiary of the Company, from Mr. Roy Mathew for a consideration of Rs. 199.22 million. Consequent to the said acquisition, Walter Pack Automotive Products India Private Limited has become a wholly owned subsidiary of the Company i.e. 10 August 2026. 10. During the quarter ended 30 September 2026, the Company has incorporated a wholly owned subsidiary, SIS Display Electronics Private Limited, on 31 August 2026, Subsequently, on 30 September 2026, the Company has made an investment of Rs. 50 million in the equity shares of the said subsidiary. ___ For and on behalf of Board of Directors N R ,/\/\Z\/ = « V™ Place: Bengalurn — Managing Director Date: 04 November 2026 DIN: 00784084 ® o, LLP, New Delhi for tden
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S.R. BatLiBoi & Co. LLP B Np. 8 1G1 Airport Hospitality District, Aerocity Chartered Accountants New Delhi - 110 037, India Tel :+91 11 4681 9500 Independent Auditor’s Review Report on the Quarterly and Year to Date Unaudited Standalone Financial Results of the Company Pursuant to the Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, as amended Review Report to The Board of Directors S.J.S. Enterprises Limited 13 We have reviewed the accompanying statement of unaudited standalone financial results of S.J.S. Enterprises Limited (the “Company™) for the quarter ended September 30, 2026 and year to date from April 01, 2026 to September 30, 2026 (the “Statement”) attached herewith, being submitted by the Company pursuant to the requirements of Regulation 33 ofthe SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, as amended (the “Listing Regulations™). The Company’s Management is responsible for the preparation of the Statement in accordance with the recognition and measurement principles laid down in Indian Accounting Standard 34, (Ind AS 34) “Interim Financial Reporting” prescribed under Section 133 of the Companies Act, 2013 as amended, read with relevant rules issued thereunder and other accounting principles generally accepted in India and in compliance with Regulation 33 of the Listing Regulations. The Statement has been approved by the Company’s Board of Directors. Our responsibility is to express a conclusion on the Statement based on our review. ‘We conducted our review of the Statement in accordance with the Standard on Review Engagements (SRE) 2410, “Review of Interim Financial Information Performed by the Independent Auditor of the Entity” issued by the Institute of Chartered Accountants of India. This standard requires that we plan and perform the review to obtain moderate assurance as to whether the Statement is free of material misstatement. A review of interim financial information consists of making inquiries, primarily of persons responsible for financial and accounting matters, and applying analytical and other review procedures. A review is substantially less in scope than an audit conducted in accordance with Standards on Auditing and consequently does not enable us to obtain assurance that we would become aware of all significant matters that might be identified in an audit. Accordingly, we do not express an audit opinion. Based on our review conducted as above, nothing has come to our attention that causes us to believe that the accompanying Statement, prepared in accordance with the recognition and measurement principles laid down in the aforesaid Indian Accounting Standards (‘Ind AS’) specified under Section 133 of the Companies Act, 2013 as amended, read with relevant rules issued thereunder and other accounting principles generally accepted in India, has not disclosed the information required to be disclosed in terms of the Listing Regulations, including the manner in which it is to be disclosed, or that it contains any material misstatement. For S.R. Batliboi & Co. LLP Chartered Accountants ICAI Firm registration number: 301003E/E300005 (W per Gaurav Kumar Gupta Partner Membership No.: 509101 UDIN: 26509101NOJFDC1357 Place: New Delhi Date: November 04, 2026 S.R. Batliboi & Co. LLP, a Limited Lizbility Parénership with LLP Identity No. AAB-4294 Regd. Office : 22, Camac Street, Block 8", 3rd Floor, Kolkata-700 016
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5.J.5. Enterprises Limited ’ Sy. No 28/P16 of Agra Viliage and Sy Mo 35/F6 150 14001 IS0 45001 of BM. Kaval Village, Kengeri Hobli 150 9001 IATF 16949 Bangalore-560082. Certified P: 49180 61940777 F: 49180 28425110 CIN: L51969KA2005PLC036601 Email info@sjsindiacom, compliznce@sisindiacom www.sjsindia.com Creating Possibilities STATEMENT OF UNAUDITED STANDALONE FINANCIAL RESULTS FOR THE QUARTER AND SIX MONTHS ENDED 30 SEPTEMBER 2026 (R, in million except per equity share dats) s et S s cnied Vear ended 5t wofpariclars 30September2026| 30 June 2026 | 30September 2025 30 September 2026 | 30 Sepember 2025 | 31 Mareh 026 e I I I I T 1. [income o Revene from oerstions 137935 Lass2 L5308 203467 26902 se39 ) Ot icome 5097 18 3635 10950 31 058 Tota ncome T TS = TawzT T Senas 2. [Expenses o Cot o matesits oneand ssu 5265 anos L Liouas 267 6 nerese) /Do i ventore ofrished gods and wrk s prsgsss aLsm) 256 6 ) asey) 7533 oo o Empoyee benefis expese me 16858 16520 s 391 sssan 1 Fnce coss 365 355 n 7 799 157 ) Depesistion ad amovzsion expense 4505 5ot w0 5806 11895 25906 0 Othr expenses 556 635 26056 ss255 w6103 Lo Tota expenses TR T TomT T TostE0 T . [proitbetore excptions em ana s 012 28 mss si0s 1019 01 1 4. [pscepions tem Reternoe . 54 . s 5 E . [prontbetore tx vy 368 5708 a0 1 s 1 . [Toxcxponss fr the pri 1 yeae o Cument 5o 200 1230 sy 25034 s ) Defred tax @250 (o) i) @) s o) Totl e xpenssforthe orionyesr 15551 55 i e 057 i 7. |Netprait for theperioa year 56) Exiz) EiE) EERE T ) EEIE 8. |Other compreheusive income / (loss) ot will ot b el o prc o s ) Remensrement Qs i o eined beneit s aoan) 516 s a2s) 2s) s 6 o s etin o em hat il ot e seclaifiedtoproit o 26 o) asn) s o5 oug) et othr comprebensive income ) no o b recasifid o profit o oss ) % g wa) e 5 5. [roat comproheniv ncom ot erio yeae 740 £ E EHAD Y 20 T 10, [P up oquity shars captl (e vatue ofRs. 10 per skare) ms0 32008 s s 1997 1. Jother eqity (escuding rvatution serve s po the st it Blanceshes) ra602 12 [Earnings per equityshare (e value ofBs. 10 per share) Notuomsed | Notamuatised | Notanmatid | Notanmased | Notannuatiosd Ammatised o s 1) 1210 1867 w031 3105 1903 w76 5 Died ) ey 1828 1001 2057 1849 pres SR, Batlibol & Co. LLP, New Delhi ;or Tdentificctian
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$.J.5. Enterprises Limited ’ 5y.No 28/P15 of Agra Village 2nd Sy No 35/Ps 1S0 14001 150 45001 of B.M. KavalVillage, Kengeri Hobli, 1509001 IATF 16949 Bangalore-560082. Certified P: 9180 61940777 F:+91 80 2042511 CIN: L51909KA2005PLC036501 Email info@sjsindia.com, compliznce@sisindia.com www.sjsindia.com Creating Possibilities STATEMENT OF UNAUDITED STANDALONE ASSETS AND LIBILITIES AS AT 30 SEPTEMBER 2026 (Rs. in million) 'As at 30 September 2026 | As at 31 March 2026 Lo (Unaudited) (Audited) A | ASSETS Non-current assets Property, plant and equipment 91861 85716 Capital work-in-progress 11864 10259 Goodwill 3951 3951 Other intangible assets 7.26 791 Right-of-use assets 13459 14322 Financial assets i. Investments 332051 3,065.89 ii. Other financial assets 28.68 2934 Income tax assets (net) 7.89 58.94 Deferred tax assels (net) 17723 92.19 Oher non-current assets 105.43 69.42 Total non-current assets 485835 446,17 Current assets Inventorics 556.99 503.14 Financial assets i Investments 2,898.36 2,190.36 ii. Trade receivables 1.495.14 133654 i, Cash and cash equivalents 25376 186.72 iv. Bank balance other than (i) above 13.13 13.08 v. Loans 647 541 vi. Other financial assets 2498 19.98 Other current assets 99.86 59.50 534869 431473 Assets held for sale (refer note 6) - 298.46 Total current assets 534869 4613.19 Total assets 10,207.04 9.07936 B | EQUITY AND LIABILITIES Equity Equity share capital 32250 31997 Other equity 843329 742642 Total equity 8,755.19 772639 Linbilities Non-current linbilities Financial liabilities Lease liabilities 5153 59.60 i, Other financial liabilities 186 189 Provisions 40.58 2023 Total non-current liabilities 93,97 5072 Current liabilities Financial liabilities Borrowings 10834 76.80 ii. Lease liabilities 15.80 15.13 ifi. Trade payables a) total outstanding dues of micro enterprises and small enterprises 13779 14818 b) total outstanding dues of creditors other than micro enterprises and small enterprises 382,66 299.79 iv, Other financial liabilities 442.45 354.56 Other current liabilities 13425 299.01 Provisions 50.70 33.84 Current tax liabilities (net) 8529 1494 Total current liabilities 135728 124225 Total liabilities 145125 1,332.97 | Total equity and liabilities 10,207.04 507936 .2, Batlibol & Z0. LLP, N for lde:
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5.).5. Enterprises Limited 5y.No 26/P16 of Agra Village and Sy No 5/P6. 150 14001 IS0 45001 of BIM. Kaval Village, Kengeri Hobl 1509001 IATF 16949 Bangalore-560082. Certified P:49180 61940777 F:+91 80 28425110 CIN: L51909KA2005PLC036601 Email:info@sisindia.com, compliance@sisindia.com swww sisindia.com ’ & Creating Possibilities STATEMENT OF UNAUDITED STANDALONE CASH FLOWS FOR THE HALF YEAR PERIOD ENDED 30 SEPTEMBER 2026 (Rs. in million) Six months period ended Particulars 30 September 2026 | 30 September 2025 (Unaudited) (Unaudited) A, Cash flows from operating activities Profit before tax 1.290.73 799.29 Adjusted for: Depreciation and amortization expenss 98.06 11895 Share based payments 3417 3534 Loss on sale and write off of property, plant and equipment 140 178 Interest income. (43.69)| (15.24)] Finance costs 7.20 7.99 Unrealised foreign exchange gain (net) 9.49 (8.58) Unrealised gain on current investments measured at fair value through profit or loss (38.07) (@5.07) Gain on sale of current investments 3.11) (262) Loss allowances on financial assets, net 12.56 5 Bad debt written off 051 0.81 Liabilities no longer required, written back - .73) Exocptional items (refer note 6) @79.54) - Operating cash flows before working capital changes 1,079.72 910.92 Adjustments for increase / decrease in operating assets and liabilities (Increase) in trade receivables (181.94)] (323.34) (Increase) in inventories (53.85) (130.09) (Inorease) in loans (1.06) (0.84) (lncrease) / Decrease in other assets (39.43)| 572 Decrease / ({nerease) in other financial assots 27.02 @) Increase in trade payables 7241 207.91 Increase in other financial liabilities 86.11 42.64 Increase in provisions 2097 21.06 (Desrease) / Increase in other liabilitics (164.76) 123.28 Cash generated from operating activities 845.19 854.54 Tncome tax paid (net)* A72.11)] (156.62)] Net cash generated from operating activities (4) 673.08 697.92 B. Cash flows from investing activities ‘Purchase of property, plant and equipment, Intangible assets and Capital work-in-progress (@01.32) (191.20) Proceeds from sale of property, plant and equipment 075 537 Proceeds from sale of assets held for sale (net of tax paid) 49535 . Investment in mutual funds (1,942.21) (772.96)) Proceeds from sale of mutual funds 1,769.79 397.36 Investment in bonds, commercial papers and others (935.24) (272.99)| Proceeds from maturity of bonds, commereial papers and others 450.85 14672 (Investment) / proceeds from maturity of term deposits and other deposits, net (0.06) 10.63 Interest received on loan and deposits 15.53 7.68 Investment in equity shares (256.93) - Net cash (used in) investing activities (B) (603.49) (669.39 Cash flows from financing acti Proceeds from exercise of share options 9138 23.49 Proceeds / (repayment) of borrowings (net) 3154 30.59 Dividend paid 112.02) (78.33) Interest paid (3.80)| (2.14) Repayment of lease liabilities (10.50) 1050} Net cash flow from / (used in) financing activities (C) G40)| (36.89) Net increase in cash and eash equivalents (A+ B+ C) 66.19 (8.36) Cash and cash equivalents at the beginning of the year 18672 12768 Effects of exchange rate gain on cash and cash equivalents 0.85 044 Cash and cash equivalents at the end of the year 253.76 119.76 *Total Tax outflow for the period Rs. 254.76 million (Previous period - Rs. 156.62 million) Zo.4LP N FPalh
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S.J.5. Enterprises Limited ‘ y 6 of Agra Village and Sy No 85/P6 150 14001 150 45001 llage, Kengeri Hobli 1509001 IATF 16949 Bangalore-5500! Certified P:49180 61940777 F: +91 80 28425110 CIN: L51909KA2005PLCO36601 Email:info@sisindia.com, compliznce@sisindia com voww.sjsindia.com Creating Possibilities NOTES: 1. The above statement of unaudited standalone financial results ('the Statement') of S.1.S. Enterprises Limited ("the Company") have been prepared in accordance with applicable accounting standards i.e.. Indian Accounting Standards ("Ind AS") prescribed under Section 133 of the Companies Act, 2013 ("the Act") read with the relevant rules thereunder and in terms of Regulation 33 of Securities and Exchange Board of India (Listing Obligations and Disclosure Requirements) Regulations, 2015, as amended. 2. The Statement of the Company for the quarter and six months ended 30 September 2026 has been reviewed by the Audit Committee and thereafter approved by the Board of Directors at their respective meetings held on 04 November 2026. The Statement has also been reviewed by the Statutory Auditors. The Statutory Auditors’ review report, along with the Statement, is being filed with the National Stock Exchange of India Limited (“NSE”) and BSE Limited (“BSE”), and is also be available on the Company’s website at www sjsindia.com 3. The Company has evaluated its operating segments in accordance with Ind AS 108 and has concluded that it is engaged in a single operating segment viz. manufacturing and selling of self-adhesive labels like automotive dials, overlays, badges and logos for automotive, electronics and appliances industry and on the basis of decisions taken for allocation of resources by the Chief Operating Decision Makers (CODM) and the internal business reporting system for evaluation of operational results. 4. During the six months period ended 30 September 2026, the Company has made allotment of 2.52,750 Equity Shares of face value of Rs. 10 each to the employees of the Company and its subsidiary, pursuant to the “SJS Enterprises — Employee Stock Option Plan 2021°. 5. During the six months period ended 30 September 2026, the Company has granted 26,500 Employee Stock Options exercisable into Equity shares of the Company of Rs.10/- (Rupees Ten Only) to the eligible employees of the Company, pursuant to the *SJS Enterprises — Employee Stock Option Plan 2021° 6. During the six months period ended 30 September 2026, the Company has sold one of its frechold land and building with a carrying value of Rs. 278,10 million and Rs. 20.36 million (et of depreciation), respectively on 15 June 2026 (classified as Assets held for sale in previous years), for a net consideration of Rs. 578 million. Consequently, net income of Rs. 279.54 million has been recognized as an “Exceptional Item”. 7. During the quarter ended 30 September 2026, the Company has acquired 34,661 equity shares (entire non- controlling stake of 9.90%) of Walter Pack Automotive Products India Private Limited (WPI), a subsidiary of the Company, from Mr. Roy Mathew for a consideration of Rs. 199.22 million. Consequent to the said acquisition, WPI has become a wholly owned subsidiary of the Company from the acquisition date i.e. 10 August 2026. 8,70, 1L, New
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S.J.5. Enterprises Limited ‘ 9.0 28/P16 of Agra Vilage and 5 No 85/P6 S0 14001 150 45001 of BM. KavalVilage, Kengri Hobi 1509001 IATF 16949 Bangalore-560082 Cartified P:+9180 61940777 F: 49180 28425110 CIN: L51909KA2008PLC038601 Email: info@sisindia com. compliance@sisindia.com wwsesjsindia.com Creating Possibilities 8. During the quarter ended 30 September 2026, the Company has incorporated a wholly owned subsidiary, SJS Display Electronics Private Limited, on 31 August 2026. Subsequently, on 30 September 2026, the Company has made an investment of Rs. 50 million in the equity shares of the said subsidiary. For and on behalf of Board of Directors Place: Bengaluru Managing Director Date: 04 November 2026 DIN: 00784084 ¢ + &.Co. LLP, New el