Swagtam Trading & Services reported a net profit of ₹10.53 lakh for FY26, marking a turnaround from the ₹5.30 lakh loss recorded in the previous year. The company has scheduled its 41st annual general meeting (AGM) for September 30, 2026, to approve these audited financial statements and transact other business.

The board meeting concluded on September 7, 2026, at the company’s registered office in New Delhi. Directors unanimously adopted the audited financial statements for the fiscal year ended March 31, 2026, along with the statutory auditor’s report dated May 29, 2026.

Financial Performance

Total income rose to ₹166.43 lakh in FY26 from ₹135.47 lakh in FY25. Revenue from operations increased to ₹132.28 lakh from ₹109.58 lakh. Other income grew to ₹34.15 lakh compared to ₹25.89 lakh in the prior year. Total expenditure stood at ₹152.32 lakh, up from ₹142.34 lakh.

What the Numbers Show

The shift to profitability was driven by a combination of higher operational revenue and increased other income, which outweighed the rise in total expenditures. While revenue from operations grew by approximately 21%, other income contributed significantly to the top-line growth, rising by over 30% year-on-year.

Key Resolutions Approved

The board focused on corporate governance and shareholder engagement for the upcoming AGM:

• AGM Logistics: The meeting will be held electronically via video conferencing or other audio-visual means (VC/OAVM). A webinar facility will also be available for shareholders.
• Book Closure: The register of members and share transfer books will remain closed from September 25, 2026, to September 30, 2026 (both days inclusive).
• E-Voting: M/s. Koshal Agarwal, Company Secretaries, was appointed as the scrutinizer for the e-voting process. Coordination with National Securities Depository Limited (NSDL) and registrar Alankit Assignments Ltd is underway.

Director Re-appointment and Special Business

Mr. Anmol Verma (DIN: 10105072), who retires by rotation, has been recommended for re-appointment as a director. This requires shareholder approval at the AGM.

The board also considered a special resolution to grant loans, guarantees, or investments in excess of prescribed limits under Section 186 of the Companies Act, 2013. The proposed limit is increased from ₹15 crore to ₹20 crore.

Annual Report Distribution

In compliance with SEBI circulars, Swagtam Trading will not dispatch printed copies of the FY26 Annual Report. The document will be available on the company website, BSE Ltd., and via the RTA. Shareholders may request free printed copies if needed.

Swagtam Trading & Services reported a net profit of ₹4.34 lakh for the quarter ended June 30, 2026 (Q1FY27), a significant increase from ₹0.15 lakh in the corresponding period of FY26. The profitability 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 Q1FY26, reflecting a modest rise in non-operating receipts while core trading activities remain dormant.

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. Company Secretary Chetan Malik confirmed the submission of newspaper publications of the results to BSE Limited on August 12, 2026, complying with regulatory disclosure norms.

Financial Performance

The company’s financial structure for Q1FY27 highlights a complete absence of core trading activity. Sales revenue remained at ₹0.00 lakh, consistent with the preceding quarter (Q4FY26) and the corresponding quarter of FY26. Consequently, total revenue was composed solely of other income/receipts, which totaled ₹8.89 lakh. This represents an increase from ₹6.59 lakh in Q1FY26 and a decrease from ₹12.59 lakh in Q4FY26.

Expenses were tightly controlled at ₹4.54 lakh, down significantly from ₹136.57 lakh in Q4FY26, where purchase of stock-in-trade accounted for the bulk of costs. In Q1FY27, 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.

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 Q4FY26 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 Q1FY26. The company’s paid-up capital remains at 11,90,500 equity shares. No investor complaints were received or pending during the quarter.