SW Investments Limited announced its unaudited financial results for the quarter and nine months ended December 31, 2025, demonstrating strong operational performance across key financial metrics. The Board of Directors approved these results at their meeting held on February 5, 2026, pursuant to Regulation 33 of the SEBI Listing Regulations.

Financial Performance Highlights

The company delivered robust growth in its core financial metrics during the third quarter of FY26. Net profit increased substantially by 26.32% year-on-year, while revenue from operations showed impressive expansion of 47.42% compared to the corresponding quarter of the previous year.

Nine-Month Performance Analysis

The nine-month period ending December 31, 2025 showcased exceptional growth momentum for SW Investments Limited. The company achieved remarkable improvement in profitability and operational efficiency during this extended period.

Comprehensive Income and Investment Gains

SW Investments Limited reported total comprehensive income of ₹57.95 lakhs for Q3FY26, significantly higher than the net profit figure due to substantial gains on fair valuation of investments. The company recorded gains of ₹52.19 lakhs from fair valuation of investments during the quarter, compared to losses of ₹11.24 lakhs in the corresponding quarter of the previous year.

For the nine-month period, other comprehensive income reached ₹165.27 lakhs, primarily driven by investment valuation gains, resulting in total comprehensive income of ₹181.28 lakhs compared to ₹85.06 lakhs in the previous year.

Operational Efficiency and Cost Management

The company maintained disciplined cost management while scaling operations. Total expenses for Q3FY26 were ₹4.52 lakhs compared to ₹3.50 lakhs in Q3FY25. Employee benefits expense remained stable at ₹0.30 lakhs, while other expenses increased to ₹4.22 lakhs from ₹3.20 lakhs year-on-year.

Corporate Governance and Compliance

The unaudited financial results were reviewed and recommended by the Audit Committee before approval by the Board of Directors. The results have been subjected to limited review by the company's statutory auditors, Bagaria & Co. LLP, who provided an unqualified limited review report. The company operates under a single business activity and maintains its registered office at Sunteck Centre, Vile Parle (East), Mumbai. The paid-up equity share capital remained unchanged at ₹90.00 lakhs with a face value of ₹10 per share.

SIL Investments Limited has officially announced its quarterly results for Q3FY26 ended 31st December 2025, demonstrating robust financial performance with significant growth in profitability. The Non-Banking Financial Company, registered with the Reserve Bank of India and classified under the 'Middle Layer', delivered strong operational efficiency during the quarter.

Board Meeting and Results Approval

The Board of Directors approved the unaudited financial results at their meeting held on 4th February 2026. The meeting commenced at 12:00 noon and concluded at 01:05 p.m., with results reviewed by the Audit Committee and prepared in accordance with Indian Accounting Standards under Regulation 33 of SEBI listing regulations.

Standalone Financial Performance

The company's standalone results showed impressive growth across key financial metrics for Q3FY26:

Revenue from operations comprised interest income of ₹289 lakhs, dividend income of ₹1,645 lakhs, and net gain on fair value changes of ₹352 lakhs. The substantial dividend income contributed significantly to the quarter's strong performance.

Nine-Month Performance Highlights

For the nine months ended 31st December 2025, SIL Investments maintained its growth trajectory:

Consolidated Results Performance

The consolidated financial results, including subsidiaries and step-down subsidiaries, demonstrated even stronger performance:

Operational Efficiency and Cost Management

Total expenses for the standalone entity decreased to ₹224 lakhs in Q3FY26 from ₹439 lakhs in Q3FY24, reflecting improved operational efficiency. The company reversed a provision of ₹45 lakhs for Portfolio Management and Professional Fees as the expense was no longer payable.

Other Comprehensive Income Impact

While the company reported strong operational profits, other comprehensive income showed a loss of ₹9,125 lakhs for the quarter, primarily due to net losses on equity instruments designated at fair value through other comprehensive income. This resulted in total comprehensive income of negative ₹7,466 lakhs for the quarter.

Corporate Structure and Compliance

The consolidated results include performance from subsidiaries RTM Investment & Trading Company Ltd., SCM Investment & Trading Company Ltd., and step-down subsidiaries SIL Properties Ltd., RTM Properties Ltd., and SIL International Pte Ltd. (Singapore). The company's paid-up equity share capital remained stable at ₹1,061 lakhs with a face value of ₹10 per share.