Swasth Foodtech approves FY26 audited results

Swasth Foodtech India Ltd approved its audited standalone and consolidated financial results for the half and financial year ended March 31, 2026, following a Board meeting on May 26, 2026. The company also appointed statutory, cost, and internal auditors for the upcoming financial year. The statutory auditors, M/s. Baid Agarwal Singhi & Co., issued an unmodified opinion on the audited financial statements.

Auditor Appointments for FY27

The Board approved the appointment of M/s. Dipak Lal & Associates, Cost Accountants, to undertake the cost audit for the financial year 2026-27. This appointment is pursuant to Section 148 of The Companies Act, 2013 and the Companies (Cost Records and Audit) Rules, 2014. Additionally, the company appointed M/s. Dipika Naresh Dayma, Chartered Accountants, as the Internal Auditor for the financial year 2026-27.

Key Details of Appointments

The following table outlines the details of the newly appointed auditors:

Sl No	Particulars	Details of Cost Auditor	Details of Internal Auditor
1	Name	M/s. Dipak Lal & Associates, Cost Accountants	M/s. Dipika Naresh Dayma, Chartered Accountants
2	Reason for Change	Appointment as a Cost Auditor of the Company	Appointment as an Internal Auditor of the Company
3	Date of Appointment	May 26, 2026	May 26, 2026
4	Brief Profile	Offers specialized services in cost audit, consultancy, budgeting, and strategic advisory.	Offers audit & assurance, taxation, company law matters, and business finance consultancy.
5	Disclosure of Relationships	Not Applicable	Not Applicable

Regulatory Compliance

The financial results and auditor appointments were disclosed in accordance with Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015. The company stated that the requisite details are enclosed as Annexure-1, complying with SEBI Master Circular No. SEBI/HO/CFD/PoD2/CIR/P/0155 dated November 11, 2024. The audited results are available on the company's website and the stock exchanges.

1 Day	5 Days	1 Month	6 Months	1 Year	5 Years
0.0%	-2.86%	-2.86%	-37.04%	-48.47%	-80.96%

Swasth Foodtech India Limited reported a net loss of ₹139.00 lakh for the financial year ended March 31, 2026, reversing from a net profit of ₹240.97 lakh in the previous year. Revenue from operations rose to ₹21,074.37 lakh in FY26 from ₹16,863.88 lakh in FY25, driven by higher sales. The company’s statutory auditors, M/s. Baid Agarwal Singhi & Co., issued an unmodified opinion on the audited standalone and consolidated financial results.

Financial Performance

For the half year ended March 31, 2026, the company reported a net profit of ₹121.99 lakh, a turnaround from a loss of ₹260.99 lakh in the corresponding period of the previous year. Total revenue for the half year increased to ₹11,165.60 lakh from ₹8,024.74 lakh in the prior year period. However, full-year profitability was impacted by higher expenses and finance costs, which totaled ₹21,321.84 lakh for the year.

Particulars	Year Ended 31.03.2026 (Audited)	Year Ended 31.03.2025 (Audited)
Revenue from Operations	21,074.37	16,863.88
Total Revenue	21,156.21	16,907.94
Total Expenses	21,321.84	16,616.41
Profit/(Loss) for the period	(139.00)	240.97
Basic & Diluted EPS	(2.37)	5.45

Board Appointments

The Board appointed M/s. Dipika Naresh Dayma, Chartered Accountants, as the Internal Auditor for the financial year 2026-27. Additionally, M/s. Dipak Lal & Associates, Cost Accountants, were appointed as Cost Auditors for FY26-27 under Section 148 of the Companies Act, 2013. These appointments were approved during the Board meeting held on May 26, 2026.

IPO Fund Utilization

The company completed its Initial Public Offer (IPO) in February 2025, raising ₹1,492.34 lakh. As of March 31, 2026, the company utilized ₹1,336.67 lakh of the proceeds. Funds were primarily allocated to working capital requirements (₹750.00 lakh) and setting up a packing line (₹199.57 lakh). A balance of ₹155.67 lakh remains unutilized and will be deployed in future years.