Board Meeting Details
The meeting was held on August 12, 2026, commencing at 3:00 PM IST and concluding at 4:16 PM IST. The Audit Committee had reviewed and recommended the results at its meeting held on August 11, 2026.
Consolidated Financial Results (₹ lakhs)
Quarter Ended June 30, 2026 (Q1 FY27)
- Revenue from operations: ₹8,361.75
- Other income: ₹219.11
- Total income: ₹8,580.86
- Total expenses: ₹7,488.50
- EBITDA: ₹1,092.36
- Finance costs: ₹100.75
- Depreciation and amortization: ₹536.95
- Profit before exceptional item and tax: ₹454.66
- Exceptional item: ₹0
- Profit before tax: ₹454.66
- Total tax expense: ₹108.15
- Profit for the period: ₹346.51
- Other comprehensive income: ₹1.81
- Total comprehensive income: ₹348.32
- EPS (Basic): ₹0.69
- EPS (Diluted): ₹0.69
- Paid-up equity share capital: ₹2,523.87 (face value ₹5 per share)
Comparative Performance
Compared to Q1 FY26 (June 30, 2025):
- Revenue increased from ₹7,756.79 to ₹8,361.75 (7.8% growth)
- Profit before tax increased from ₹360.35 to ₹454.66 (26.2% growth)
- Net profit increased from ₹287.46 to ₹346.51 (20.5% growth)
Standalone Financial Results (₹ lakhs)
Quarter Ended June 30, 2026 (Q1 FY27)
- Revenue from operations: ₹4,041.69
- Other income: ₹74.17
- Total income: ₹4,115.86
- Total expenses: ₹3,490.66
- EBITDA: ₹551.03
- Finance costs: ₹76.18
- Depreciation and amortization: ₹223.61
- Profit before exceptional item and tax: ₹251.24
- Exceptional item: ₹0
- Profit before tax: ₹251.24
- Total tax expense: ₹34.63
- Profit for the period: ₹216.61
- Other comprehensive income: ₹3.26
- Total comprehensive income: ₹219.87
- EPS (Basic): ₹0.43
- EPS (Diluted): ₹0.43
- Paid-up equity share capital: ₹2,523.87 (face value ₹5 per share)
Comparative Performance
Compared to Q1 FY26 (June 30, 2025):
- Revenue increased from ₹3,537.90 to ₹4,041.69 (14.2% growth)
- Profit before tax increased from ₹172.99 to ₹251.24 (45.2% growth)
- Net profit increased from ₹134.16 to ₹216.61 (61.5% growth)
IPO Proceeds Utilization
As of June 30, 2026:
- Total net proceeds: ₹15,632.52 lakhs
- Utilized amount: ₹11,315.51 lakhs
- Unutilized amount: ₹4,317.01 lakhs
Breakdown of Utilization:
1. Working capital requirements: ₹5,400.00 lakhs (fully utilized)
2. DVCP Studio capex: ₹0 utilized (₹1,098.50 lakhs unutilized)
3. IT infrastructure development: ₹1,430.64 utilized (₹1,903.56 lakhs unutilized)
4. New CEC and CATI: ₹858.65 utilized (₹1,314.95 lakhs unutilized)
5. General corporate purposes: ₹3,626.22 utilized (fully utilized)
Exceptional Items - Labour Code Impact
The Government of India notified four Labour Codes on November 21, 2025, consolidating 29 existing labour laws. The company had previously recognized exceptional items related to employee benefit obligations:
- FY26 Consolidated: ₹307.09 lakhs
- FY26 Standalone: ₹124.53 lakhs
- No exceptional items recognized in Q1 FY27
The company continues to monitor implications of the newly notified rules and will assess accounting implications based on future developments.
Auditor's Review
C N K & Associates LLP issued unmodified review opinions on both standalone and consolidated financial results for the quarter ended June 30, 2026.
Consolidated Review Notes:
- Includes results of 8 entities: R K Swamy Limited (parent), 2 subsidiaries, and 5 step-subsidiaries
- Financial results of two subsidiaries (total revenue ₹47.89 lakhs, losses ₹28.09 lakhs) were not reviewed by their auditors but were considered not material to the group
Segment Information
The company operates in a single reportable segment of 'Integrated Marketing Services' as per Ind AS 108.
Seasonal Nature of Business
The results from operations are not evenly distributed across the year based on the nature of business and past trends.
Availability of Results
The results are available on the company's website (www.rkswamy.com) and on the websites of BSE Limited and National Stock Exchange of India Limited.
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