Sawaca Enterprises Limited has announced its unaudited standalone financial results for the quarter and nine months ended December 31, 2025. The Board of Directors approved these results during their meeting held on February 13, 2026, in compliance with Regulation 33 of SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015.

Financial Performance Overview

The company's financial performance for Q3FY26 showed mixed results compared to the corresponding period in the previous year. Total income for the quarter reached ₹1,209.65 lakhs, comprising revenue from operations of ₹1,142.76 lakhs and other income of ₹66.90 lakhs.

Nine-Month Performance Analysis

For the nine-month period ended December 31, 2025, Sawaca Enterprises reported revenue from operations of ₹2,559.81 lakhs compared to ₹7,259.45 lakhs in the corresponding period of the previous year. The company achieved a net profit of ₹65.01 lakhs for the nine-month period, down from ₹138.84 lakhs in the previous year.

Expense Structure and Profitability

The company's expense structure remained dominated by purchases of stock-in-trade, which accounted for ₹1,118.76 lakhs in Q3FY26 compared to ₹2,406.96 lakhs in Q3FY25. Total expenses for the quarter amounted to ₹1,165.39 lakhs, resulting in a profit before tax of ₹54.26 lakhs. Tax expenses for the quarter were ₹13.11 lakhs, comprising current tax of ₹12.78 lakhs and deferred tax of ₹0.34 lakhs.

Segment Performance

Sawaca Enterprises operates primarily in three business segments: Trading, Information Technology Consulting & Support Service, and Investment or Trading Activities in Shares. The trading segment generated revenue of ₹1,142.76 lakhs in Q3FY26, while the IT consulting segment and investment activities showed no revenue during the quarter. The trading segment reported an operating loss of ₹5.71 lakhs for Q3FY26.

Corporate Governance and Compliance

The financial results were reviewed by the Audit Committee and approved by the Board of Directors. Shah Sanghvi & Associates, the company's statutory auditors, conducted a limited review of the results as required under SEBI regulations. The company maintains its registered office at 45, Chinubhai Tower, Opp. Handloom House, Ashram Road, Ahmedabad, and operates with a paid-up equity share capital of ₹5,720.50 lakhs consisting of shares with a face value of ₹1 each.

Sawaca Enterprises Limited, formerly known as Sawaca Business Machines Limited, has announced significant changes to its board of directors and key committees following a board meeting held on September 4, 2025.

New Appointments and Resignations

The company has appointed two new Additional Non-Executive Independent Directors:

1. Mr. Kishor Girishbhai Agaja (DIN: 02653792)
2. Mrs. Binaben Vijaykumar Shah (DIN: 11272026)

Both appointees are commerce graduates with over 10 years of experience in their respective fields. Their appointments are subject to shareholder approval at the upcoming 31st Annual General Meeting (AGM).

Simultaneously, two independent directors have stepped down from their positions:

1. Mrs. Lilaben Kishor Bhai Agaja (DIN: 07124191)
2. Mr. Vijay Chhotalal Shah (DIN: 07445515)

Both outgoing directors cited personal reasons and other professional commitments for their resignations, which took effect immediately on September 4, 2025.

Reappointment of Managing Director

The board has also approved the reappointment of Mr. Shetal S Shah as Chairman and Managing Director, subject to shareholder approval at the AGM.

Committee Restructuring

In light of these changes, Sawaca Enterprises has reconstituted its key committees:

Mrs. Binaben Vijaykumar Shah will serve as the Chairman of all three committees.

Additional AGM Preparations

The board meeting also addressed several matters related to the upcoming 31st AGM:

1. Approval of the draft Director's Report and its annexures
2. Approval of the AGM notice
3. Appointment of M/s. Mukesh H. Shah & Co. as scrutinizer for remote e-voting and voting at the AGM

These changes reflect Sawaca Enterprises' commitment to maintaining strong corporate governance practices and ensuring fresh perspectives in its leadership team. The upcoming AGM will be a crucial event for shareholders to ratify these appointments and changes in the company's governance structure.