Sawaliya Food Products reported an 18.4% increase in net profit to ₹800.49 lakh for the financial year ended March 31, 2026, compared to ₹676.18 lakh in the previous year. Revenue from operations grew 20.8% to ₹4,130.66 lakh from ₹3,418.42 lakh in FY25. The Board of Directors approved the audited financial results for the half year and financial year ended March 31, 2026, at a meeting held on May 30, 2026.

The statutory auditors, M/s. Maheshwari & Gupta, issued an unmodified opinion on the financial results. The company also appointed Mrs. Shraddha Soni as the Internal Auditor for the financial years 2025-26 and 2026-27. Additionally, the Board approved the Certificate of Utilization issued by the Statutory Auditors regarding the Initial Public Offering (IPO) proceeds.

Financial Performance

Total income for FY26 stood at ₹4,204.02 lakh, up from ₹3,429.41 lakh in the previous year. Total expenses increased to ₹3,132.21 lakh from ₹2,496.67 lakh. Profit before tax for the year was ₹1,071.82 lakh, compared to ₹932.75 lakh in FY25. Earnings per share (EPS) for the year decreased to ₹8.94 from ₹9.24 in the previous year.

IPO Fund Utilization

The company received a certificate confirming the utilization of funds raised through its IPO. The total amount raised was ₹3,123.36 lakh, out of which ₹2,468.46 lakh has been utilized as of May 30, 2026. The remaining ₹654.90 lakh lies unutilized. The funds were allocated towards capital expenditure, working capital requirements, repayment of borrowings, general corporate purposes, and issue-related expenses.

Capital expenditure requirements of ₹748.66 lakh saw ₹473.82 lakh utilized, with ₹274.84 lakh remaining. The company noted that payments have been made to various parties based on quotations for plant and machinery. Working capital requirements were fully utilized at ₹1,000.00 lakh. For the repayment of borrowings, ₹81.09 lakh has been utilized out of an allocated ₹461.15 lakh.

Sawaliya Food Products Limited has confirmed compliance with the Structured Digital Database (SDD) requirements for the financial year ended March 31, 2026, adhering to Securities and Exchange Board of India (Prohibition of Insider Trading) Regulations, 2015. The company submitted the compliance certificate to the National Stock Exchange of India Ltd, certified by a Practicing Company Secretary, verifying the maintenance of the digital database for recording Unpublished Price Sensitive Information (UPSI). This certification ensures the company has met regulatory standards for monitoring and controlling access to sensitive information.

The certification confirms that Sawaliya Food Products maintained a Structured Digital Database with controls over access and an audit trail. The system captured the nature of UPSI along with the date and time, ensuring records are non-tamperable and maintained for 8 years. During the financial year, the company was required to capture two events, both of which were successfully recorded in the database.

Pallavi Bhagat, the Practicing Company Secretary, noted that while the company was compliant, it maintained the requisite database manually using an MS Excel file. The timestamping process was conducted manually, and required notices were communicated to the recipients of UPSI. The company is currently in the process of implementing dedicated SDD software to automate these processes.

The submission was made in pursuance of the Standard Operating Process under SEBI (PIT) Regulations, 2015, specifically referencing NSE Circular No: NSE/CML/31 dated October 18, 2024. The Managing Director, Raghav Somani, signed the submission to the exchange. The transition to SDD software is expected to enhance the robustness of the company's compliance infrastructure.