Swagtam Trading returns to profitability with net profit of ₹10.53 lakh in FY26

Swagtam Trading & Services reported a return to profitability for the financial year ended March 31, 2026, with a net profit of ₹10.53 lakh compared to a net loss of ₹5.30 lakh in the previous year. Revenue from operations for the year stood at ₹132.28 lakh, up from ₹109.58 lakh in FY25. The Board of Directors approved the audited standalone financial results for the quarter and year ended March 31, 2026, at a meeting held on May 29, 2026. The company submitted the newspaper publication of these results to BSE Limited on May 30, 2026, complying with Regulations 30 and 47 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015.

Financial Performance

The company’s total revenue for FY26 increased to ₹166.43 lakh from ₹135.47 lakh in the previous year. For the quarter ended March 31, 2026, the company recorded a net profit of ₹4.72 lakh, reversing the net loss of ₹8.36 lakh reported in the corresponding quarter of the previous year. Revenue from operations for the quarter was ₹132.28 lakh.

The statutory auditor, M/s. G.K. Kedia & Co., issued an audit report with an unmodified opinion on the financial results. The earnings per share (EPS) for the year improved to ₹0.88 from a negative ₹0.45 in the prior year.

Key Audit Matters

The auditors identified a key audit matter regarding an advance of ₹2.50 crore given to Penganga Properties Private Limited during the year. The auditors noted that the purpose and underlying commercial substance of the advance were not finalized or identified as of the reporting date, requiring significant judgment to assess its classification and recoverability.

Assets and Liabilities

The total assets of the company as of March 31, 2026, stood at ₹961.16 lakh, a significant increase from ₹565.07 lakh in the previous year. This rise was primarily driven by an increase in non-current assets, which grew to ₹825.56 lakh from ₹425.38 lakh, largely due to loans and other financial assets. Total equity increased to ₹856.10 lakh from ₹453.14 lakh.

Metric	FY26 (₹ in Lakhs)	FY25 (₹ in Lakhs)
Revenue from Operations	132.28	109.58
Total Revenue	166.43	135.47
Net Profit	10.53	(5.30)
Total Assets	961.16	565.07
Total Equity	856.10	453.14

1 Day	5 Days	1 Month	6 Months	1 Year	5 Years
0.0%	0.0%	-5.02%	+54.41%	-13.32%	+311.28%

Swagtam Trading & Services Limited is exempt from disclosing related party transactions for the financial year ended March 31, 2026, due to its scale of operations. The company confirmed that its paid-up equity share capital and net worth are below the regulatory thresholds mandated by the Securities and Exchange Board of India (SEBI) (Listing Obligations and Disclosure Requirements) Regulations, 2015.

The company’s paid-up equity share capital stood at ₹1,19,05,000, while its net worth was ₹8,56,10,070 as on March 31, 2026. These figures are less than ₹10 crore and ₹25 crore, respectively. Consequently, the provisions of Regulation 23(9) of the Listing Regulations do not apply to the entity.

Regulatory Compliance

Pursuant to Regulation 15(2) of the SEBI (LODR) Regulations, 2015, the company is not required to comply with specific corporate governance provisions. These include Regulations 17, 17A, 18, 19, 20, 21, 22, 23, 24, 24A, 25, 26, 27, and clauses (b) to (i) of sub-regulation 2 of Regulation 46, along with Para C, D, and E of Schedule V.

As a result, the submission of “Disclosures of the Related Party Transactions” as per Regulation 23(9) is not required for the stated financial year. The filing was submitted to the BSE Limited on May 29, 2026, by Chetan Malik, Company Secretary.