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.

Swadha Nature Limited has successfully completed the relocation of its registered office from Bihar to Gujarat, receiving formal regulatory approval and notifying BSE Limited of the change. The company, formerly known as M.S. Securities Limited, obtained the necessary approvals for this interstate transfer on December 9, 2025.

Regulatory Approval and New CIN

The company received a new Certificate of Registration from the Registrar of Companies, Ahmedabad, Gujarat, dated December 9, 2025. This approval facilitates the shifting of the registered office from the State of Bihar to the State of Gujarat, following an order from the Regional Director, Eastern Region, Kolkata, West Bengal.

New Registered Office Address

The company's new registered office is strategically located in Ahmedabad, Gujarat. The complete address details are as follows:

Formal Compliance Notification

On December 11, 2025, the company formally notified BSE Limited about the change in registered office address and CIN. The notification was submitted under Regulation 30 of the Securities and Exchange Board of India (Listing Obligations and Disclosure Requirements) Regulations, 2015.

The notification was signed by Director Dipakkumar Shah, confirming the company's commitment to maintaining proper corporate governance standards and ensuring full transparency with stakeholders and regulatory authorities throughout this transition process.