Swagtam Trading Q1 Results: Net profit jumps 2,793% YoY to ₹4.34 lakh

Swagtam Trading & Services reported a net profit of ₹4.34 lakh for the quarter ended June 30, 2026, a substantial rise from ₹0.15 lakh in the same period last year. The profit surge was driven entirely by other income, as the company recorded zero sales revenue for the third consecutive quarter. Total revenue stood at ₹8.89 lakh, compared to ₹6.59 lakh in Q1FY25, reflecting a modest increase in non-operating receipts.

The Board of Directors approved the unaudited standalone financial results during a meeting held on August 11, 2026. The results were reviewed by M/s. G.K. Kedia & Co., the statutory auditors of the company, who issued a limited review report pursuant to Regulation 30 and 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015. The review was conducted in accordance with Standard on Review Engagement (SRE) 2410.

Financial Performance

The company’s financial structure for Q1FY26 highlights a complete absence of core trading activity. Sales revenue remained at ₹0.00 lakh, consistent with the preceding quarter (Q4FY25) and the corresponding quarter of FY25. Consequently, total revenue was composed solely of other income/receipts, which totaled ₹8.89 lakh. This represents an increase from ₹6.59 lakh in Q1FY25 and a decrease from ₹12.59 lakh in Q4FY25.

Expenses were tightly controlled at ₹4.54 lakh, down significantly from ₹136.57 lakh in Q4FY25, where purchase of stock-in-trade accounted for the bulk of costs. In Q1FY26, purchase of stock-in-trade was nil. Employee benefits expense remained stable at ₹1.50 lakh, while other expenses decreased to ₹3.04 lakh from ₹4.91 lakh in the prior year’s corresponding quarter. Depreciation and amortization expense was recorded at nil.

Particulars	Q1FY26 (₹ Lakh)	Q4FY25 (₹ Lakh)	Q1FY25 (₹ Lakh)
Sales Revenue	0.00	132.28	0.00
Other Income	8.89	12.59	6.59
Total Revenue	8.89	144.87	6.59
Total Expenses	4.54	136.57	6.44
Profit Before Tax	4.34	8.30	0.15
Tax Expense	0.00	3.58	0.00
Net Profit	4.34	4.72	0.15

What the Numbers Show

The divergence between revenue composition and profit growth indicates that Swagtam Trading & Services is currently operating without active trading volumes. The net profit margin expanded dramatically due to the fixed nature of certain overheads like employee benefits, which did not scale with the absence of sales. While Q4FY25 saw high sales of ₹132.28 lakh, the subsequent quarters have shown no operational turnover. Investors should note that the current profitability is sustained by other income rather than core business operations, suggesting a pause or shift in the company’s primary trading activities.

Earnings per share (basic and diluted) stood at ₹0.36 per equity share of ₹10 face value, up from ₹0.01 in Q1FY25. The company’s paid-up capital remains at 11,90,500 equity shares. No investor complaints were received or pending during the quarter.

1 Day	5 Days	1 Month	6 Months	1 Year	5 Years
0.0%	0.0%	-5.31%	-18.26%	-27.68%	+48.41%

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.