Swadha Nature Limited announced its unaudited financial results for the third quarter ended December 31, 2025, revealing operational challenges with zero revenue generation and continued losses. The Board of Directors approved these results at their meeting held on January 24, 2026.

Q3 FY26 Financial Performance

The company reported a net loss of ₹1.06 lakhs for Q3 FY26, compared to a net loss of ₹0.63 lakhs in the corresponding quarter of the previous year. Revenue from operations remained at zero for the current quarter, significantly down from ₹0.53 lakhs recorded in Q3 FY25.

Expense Analysis

Despite zero revenue, the company incurred total expenses of ₹1.06 lakhs during Q3 FY26. Employee benefits expense constituted the largest component at ₹0.86 lakhs, representing a significant increase from ₹0.59 lakhs in the previous year's corresponding quarter. Other expenses accounted for ₹0.20 lakhs, substantially higher than ₹0.01 lakhs in Q3 FY25.

Nine-Month Performance Comparison

The nine-month period ended December 31, 2025, showed a marked deterioration in financial performance compared to the previous year.

Earnings Per Share Impact

The company's earnings per share (EPS) reflected the poor operational performance, with both basic and diluted EPS at ₹(0.03) for Q3 FY26 compared to ₹(0.02) in the corresponding previous quarter. For the nine-month period, EPS stood at ₹(0.16) against a positive ₹0.02 in the previous year.

Corporate Governance and Compliance

The unaudited financial results were reviewed by the Audit Committee and approved by the Board of Directors. Statutory auditors P.H. Shah & Co. conducted a limited review of the financial statements. The company maintains a paid-up equity share capital of ₹417.23 lakhs with shares having a face value of ₹10 each. The results were prepared in accordance with Indian Accounting Standards (Ind AS) as notified under Section 133 of the Companies Act, 2013.