[Swarna Securities Limited](swarna securities) reported a net profit of ₹61.70 lakh for the financial year ended March 31, 2026, a decline of 23.8% compared to ₹80.99 lakh in the previous year. The company's board approved the standalone audited financial results for the fourth quarter and full year FY26 at a meeting held on May 30, 2026. The statutory auditor, M/s. Seshadry & Company, issued an audit report with an unmodified opinion on the results.

For the quarter ended March 31, 2026, the company recorded a net profit of ₹2.94 lakh, a significant drop from ₹18.93 lakh in the corresponding quarter of the previous year. Total income for the quarter stood at ₹35.55 lakh, down from ₹37.48 lakh in Q4FY25. The company reported zero revenue from operations for both the quarter and the full fiscal year, relying entirely on other income, which totaled ₹143.85 lakh for FY26 compared to ₹143.09 lakh in FY25.

Financial Performance

The board reviewed the company's financial performance, noting that total expenditure for FY26 increased to ₹65.79 lakh from ₹42.45 lakh in the previous year. This rise was driven by higher employee benefits expense, which rose to ₹13.60 lakh from ₹12.96 lakh, and other expenditure, which increased to ₹48.94 lakh from ₹24.09 lakh. Depreciation and amortization expenses for the year decreased to ₹3.25 lakh from ₹5.40 lakh.

AGM and Corporate Governance

In addition to the financial results, the board approved the notice for the 36th Annual General Meeting (AGM), scheduled for June 30, 2026. The agenda includes the consideration of the audited financial statements for FY25-26, the Board's Report, and the appointment of Mr. Ganga Anil Kumar as the scrutinizer to oversee the voting process. The company confirmed that it operates as a single segment entity and that the financial results were reviewed by the statutory auditors in compliance with Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015.

Swarna Securities Limited announced its unaudited financial results for the third quarter of FY26, following a board meeting held on February 4, 2026. The board meeting commenced at 5:00 PM and concluded at 5:25 PM, during which directors considered and approved the financial results for the quarter ended December 31, 2025.

Financial Performance Overview

The company reported mixed performance in Q3 FY26 compared to the corresponding quarter of the previous year. While maintaining operational stability, the company showed a slight decline in profitability year-over-year.

Revenue and Income Analysis

The company's revenue structure remained consistent with previous quarters, generating no income from operations. Total income of ₹34.93 lakhs came entirely from other income sources, representing a decrease from ₹35.98 lakhs in Q3 FY25 and ₹39.45 lakhs in the preceding quarter.

Expense Management

Swarna Securities demonstrated effective cost control during the quarter. Total expenses decreased significantly to ₹4.96 lakhs from ₹6.54 lakhs in the corresponding quarter of the previous year. The expense breakdown showed:

• Employee benefits expense: ₹1.50 lakhs (compared to ₹3.24 lakhs in Q3 FY25)
• Depreciation and amortisation: ₹0.81 lakhs (compared to ₹0.91 lakhs in Q3 FY25)
• Other expenditure: ₹2.66 lakhs (compared to ₹2.38 lakhs in Q3 FY25)

Profitability and Tax Position

Profit before tax increased marginally to ₹29.97 lakhs from ₹29.44 lakhs in the corresponding quarter of the previous year. However, higher tax expenses of ₹5.00 lakhs compared to ₹2.85 lakhs in Q3 FY25 resulted in lower net profit of ₹24.97 lakhs.

Year-to-Date Performance

For the nine-month period ended December 31, 2025, the company's year-to-date performance showed:

Share Capital and Earnings Per Share

The company maintained its paid-up equity share capital at ₹300.00 lakhs throughout the reporting period. Basic and diluted earnings per share for Q3 FY26 stood at ₹0.83, compared to ₹0.89 in the corresponding quarter of the previous year.

Regulatory Compliance

The financial results were prepared in accordance with Indian Accounting Standard 34 (Ind AS 34) and approved by the audit committee before board consideration. The results have been subject to limited review by Seshadry & Company, Chartered Accountants, who issued an unqualified review report. The company operates in a single business segment, eliminating the need for segment-wise reporting under Accounting Standard AS17.