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    SIS LIMITED

    SISGood
    Consumer Services·30 Jan 2026
    Management Summary

    SIS delivered a strong Q3 FY26, achieving record revenues and EBITDA, driven by robust performance across all segments. The quarter was marked by a significant one-time charge of ₹290 crores related to new Labor Codes, which management views as a conservative provision with high recovery potential. The company also highlighted improved operational efficiency and a commitment to enhanced shareholder returns through both dividends and potential buybacks.

    Highlights

    8
    • Consolidated revenue reached a record ₹4,185 crores, marking a 24.5% year-on-year growth.

    • Operating EBITDA stood at a record ₹196 crores, growing 25.2% year-on-year, with an operating EBITDA margin of 4.5%.

    • The company recognized a one-time exceptional charge of ₹290 crores related to prior-period gratuity and leave liabilities due to new Labor Codes.

    • India Security reported its highest-ever revenue of ₹1,898 crores, a 33.7% year-on-year growth.

    • Facility Management revenue reached ₹636 crores (up 10.3% YoY) with EBITDA margins expanding by 80 basis points to 5.4%.

    • International Security achieved its highest quarterly revenue of ₹1,670 crores, growing 20.8% year-on-year.

    • Operating PAT for the quarter was ₹100.8 crores, flat year-on-year but a significant jump from the previous quarter.

    • Return on Capital Employed (ROCE) improved to 15.2% from 12% a year ago, with DSOs tightening to 67 days.

    Concerns

    1
    • One-time exceptional charge from Labor Codes

    What Changed3

    vs Q4 FY26

    Guidance items6 → 15 (+9)Risks discussed2 → 3 (+1)Q&A highlights8 → 3 (-5)

    Key financials

    Single quarter

    07 metrics
    1. 01Consolidated Revenue₹4,185 Cr+24.5%YoY
    2. 02Operating EBITDA₹196 Cr+25.2%YoY
    3. 03Operating EBITDA Margin4.5%
    4. 04Operating PAT₹100.8 Cr0%YoY
    5. 05EPS₹7.2

    Segment breakdown

    • India Security₹1,898 Cr45.1%
    • Facility Management₹636 Cr15.1%
    • International Security₹1,670 Cr39.7%
    Donut· Share of Revenue

    Guidance & targets

    15
    CategoryTargetPriority
    Dividend
    Dividend per share
    ₹7
    High
    Shareholder Returns
    Buyback
    another chunk
    Medium
    Profitability
    ROCE
    upward movement from 15%
    High
    Profitability
    ELI Scheme Benefit
    significant flow-through
    Medium
    Margin
    EBITDA Margin (Security)
    pre-COVID levels (6%)
    Medium
    Margin
    EBITDA Margin (Facility Management)
    pre-COVID levels (6%)
    Medium
    Margin
    EBITDA Margin (International)
    pre-COVID levels (4-4.5%)
    Medium
    Revenue Growth
    India Security Growth
    11-12%
    Medium
    Revenue Growth
    Facility Management Growth
    12.5-15%
    Medium
    Revenue Growth
    International Market Growth
    7.5%
    Medium
    Revenue Growth
    Overall Consolidated Growth
    12%
    Medium
    Business Performance
    One SIS Monthly Revenue Run Rate
    ₹10 crores
    High
    Business Performance
    VProtect Connections
    30,000
    High
    Business Performance
    VProtect Monthly Revenue
    ₹10 crores
    High
    Business Performance
    VProtect EBITDA Margin
    15%
    High

    Risks & concerns

    3
    RiskSeverity

    One-time exceptional charge from Labor Codes

    A ₹290 crores charge for prior-period gratuity and leave liabilities due to new wage definition, though management expects high recovery.Management acknowledged

    high

    Margin volatility during contract renegotiation due to Labor Codes

    Renegotiating contracts and invoicing under new Labor Codes may cause temporary margin volatility.Management acknowledged

    medium

    Lower margins in International Security due to clearance requirements

    Some international sites require more clearances, leading to overtime and pulling down margins, which is expected to ease as unemployment rates improve.Management acknowledged

    medium

    Q&A highlights

    3

    “We have provided for it fully, and whatever we claim, if we claim 99%, it will come back into our P&L over the course of the year.”

    This question addresses the financial impact and potential mitigation of the large exceptional charge, which is a key concern for investors.

    asked by Amit from ONE Capital

    2 min read5 chapters

    Detailed Narrative

    01

    Robust Q3 FY26 Performance Driven by All Segments

    SIS reported a strong Q3 FY26, achieving a record consolidated revenue of ₹4,185 crores, representing a 24.5% year-on-year growth. Operating EBITDA also reached a record ₹196 crores, up 25.2% year-on-year, with an operating EBITDA margin of 4.5%. India Security led the growth with ₹1,898 crores revenue (up 33.7% YoY), while Facility Management grew 10.3% YoY to ₹636 crores, and International Security increased 20.8% YoY to ₹1,670 crores. This performance indicates strong execution across all business lines.

    02

    Impact and Opportunity from New Labor Codes

    The company recognized a one-time📎 exceptional charge📎 of ₹290 crores for prior-period gratuity and leave liabilities, aligning with ICAI guidance and a conservative approach to new Labor Code definitions. Management expressed confidence in recovering a significant portion of this charge from customers. Strategically, the new Labor Codes are viewed as a 'structural tailwind,' expected to reduce compliance arbitrage and shift market share from unorganized to organized players, potentially expanding SIS's addressable market from 40% to 60-70% over the next 3-5 years.

    03

    Segmental Margin Expansion and Acquisition Integration

    SIS demonstrated margin improvement initiatives, with India Security's operating EBITDA margin (excluding acquisition costs) stable at 5.5%. Facility Management saw an 80 basis point expansion in EBITDA margins to 5.4%, with EBITDA growing 29.1% to ₹34.3 crores. International Security's EBITDA margin was 3.8%, showing a 19.2% YoY growth. The integration of AP Securitas, acquired this quarter, is on track to uplift its 4% EBITDA margin to align with SIS's organic margins through SG&A rationalization and other efficiencies.

    04

    Enhanced Shareholder Return Policy and Capital Efficiency

    The Board has decided to return money to shareholders through both dividends and buybacks annually, announcing an INR 7 dividend for FY26 as a first step, with a potential buyback in the second half of the year. This strategy is a response to market feedback and aims to balance different shareholder preferences. The company's Return on Capital Employed (ROCE) has improved significantly to 15.2% from 12% a year ago, with management targeting further upward movement from this level. DSOs were also tightened to 67 days, reflecting improved operational efficiency.

    05

    Outlook and Strategic Initiatives

    For FY27, SIS projects India Security growth at 11-12%, Facility Management at 12.5-15%, and International Security at 7.5%, leading to an overall consolidated growth of approximately 12%. The company aims to restore segment EBITDA margins to pre-COVID levels (6% for Security and FM, 4-4.5% for International). Strategic initiatives like One SIS are now profitable with a monthly revenue run rate of ₹10 crores, and VProtect has reached 30,000 connections, generating ₹10 crores in monthly revenue with a 15% EBITDA margin.

    This is an AI-generated summary of a publicly available earnings call transcript. It is for informational purposes only and does not constitute investment advice, a recommendation, or an endorsement. inve.money is not a SEBI-registered investment advisor. Please consult a qualified financial advisor before making any investment decisions.