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.

Key Financial Metrics

Swagtam Trading & Services Limited has successfully completed the newspaper publication of its standalone unaudited financial results for the quarter ended December 31, 2025, in accordance with Regulations 30 and 47 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015. The company published the results in two newspapers on February 10, 2026 - Financial Express (English Edition) and Jansatta Hindi (Hindi Edition).

Financial Performance Overview

The company's financial results for Q3FY26 show mixed performance compared to the previous year. The detailed quarterly and nine-month performance is presented below:

Quarterly Performance Analysis

For the quarter ended December 31, 2025, Swagtam Trading & Services Limited reported total revenue of Rs. 7.37 lacs, representing a 12.53% increase from Rs. 6.55 lacs in the corresponding quarter of the previous year. The entire revenue came from other income, as the company recorded no operational revenue during the quarter.

Total expenses for Q3FY26 increased to Rs. 5.64 lacs compared to Rs. 3.86 lacs in Q3FY25, primarily driven by higher other expenses of Rs. 4.11 lacs versus Rs. 2.43 lacs in the previous year. Employee benefits expense remained relatively stable at Rs. 1.53 lacs compared to Rs. 1.43 lacs.

Nine-Month Performance

For the nine months ended December 31, 2025, the company demonstrated strong performance with total revenue of Rs. 21.56 lacs, up from Rs. 18.11 lacs in the corresponding period of the previous year. Net profit after tax significantly improved to Rs. 5.80 lacs compared to Rs. 2.83 lacs in the nine months ended December 31, 2024.

Earnings Per Share and Capital Structure

The company's earnings per share for Q3FY26 stood at Rs. 0.13 compared to Rs. 0.23 in the corresponding quarter of the previous year. For the nine-month period, earnings per share improved to Rs. 0.49 from Rs. 0.24 in the previous year.

Regulatory Compliance

The financial results were reviewed and approved by the Audit Committee and Board of Directors in their meeting held on February 9, 2026. The company confirmed that no investor complaints were received or pending at the beginning or end of the quarter. The results have been prepared in accordance with applicable accounting standards and regulatory requirements.

The company's shares are listed on BSE and CSE, and the detailed financial results are available on the respective stock exchange websites as well as the company's official website.