SW Investments Limited disclosed its unaudited financial results for the quarter and half year ended September 30, 2026, following a board meeting held on November 13, 2026. The meeting commenced at 4:15 PM and concluded at 4:45 PM.
Financial Performance Highlights
Quarter Ended September 30, 2026 (Unaudited):
- Revenue from operations: ₹14.42 lakh (compared to ₹13.60 lakh in previous quarter, ₹9.82 lakh in Q2 FY2025)
- Other income: ₹0.50 lakh
- Total income: ₹14.92 lakh
- Employee benefits expense: ₹0.30 lakh
- Other expenses: ₹2.71 lakh
- Total expenses: ₹3.01 lakh
- Profit before tax: ₹11.91 lakh
- Current tax expense: ₹3.40 lakh
- Net profit: ₹8.51 lakh
- Other comprehensive income (gain on fair valuation of investments): ₹0.37 lakh
- Total comprehensive income: ₹8.88 lakh
- Basic and diluted EPS: ₹0.95 per share (face value ₹10)
Half Year Ended September 30, 2026 (Unaudited):
- Revenue from operations: ₹28.02 lakh (compared to ₹18.05 lakh in H1 FY2025)
- Other income: ₹0.89 lakh
- Total income: ₹28.91 lakh
- Employee benefits expense: ₹0.59 lakh
- Other expenses: ₹5.79 lakh
- Total expenses: ₹6.38 lakh
- Profit before tax: ₹22.53 lakh
- Current tax expense: ₹6.29 lakh
- Net profit: ₹16.24 lakh
- Other comprehensive income (gain on fair valuation of investments): ₹147.64 lakh
- Total comprehensive income: ₹163.88 lakh
- Basic and diluted EPS: ₹1.80 per share
Comparative Figures:
- Full year ended March 31, 2026 (Audited): Net profit ₹23.63 lakh, total comprehensive income ₹53.35 lakh
- Q2 FY2025: Net profit ₹5.61 lakh, total comprehensive loss ₹7.03 lakh
- H1 FY2025: Net profit ₹10.26 lakh, total comprehensive income ₹123.34 lakh
Balance Sheet Position (as at September 30, 2026)
- Total Assets: ₹1,007.69 lakh (compared to ₹839.23 lakh as at March 31, 2026)
- Non-Current Assets: ₹927.84 lakh (Investments: ₹927.84 lakh)
- Current Assets: ₹79.85 lakh (Trade receivables: ₹26.68 lakh, Cash & cash equivalents: ₹25.81 lakh, Bank balances: ₹0.93 lakh, Loans: ₹24.60 lakh, Other current assets: ₹1.83 lakh)
- Total Equity: ₹993.72 lakh (Equity share capital: ₹90.00 lakh, Other equity: ₹903.72 lakh)
- Current Liabilities: ₹13.97 lakh (Trade payables to creditors other than Micro and Small Enterprises: ₹8.43 lakh, Other current liabilities: ₹5.54 lakh)
Cash Flow Statement (Half Year Ended September 30, 2026)
- Cash generated from operating activities: ₹14.14 lakh
- Direct taxes paid: ₹6.29 lakh
- Net cash from operating activities: ₹7.85 lakh
- Net cash used in financing activities: ₹(4.76) lakh (repayment of borrowings)
- Net increase in cash and bank balances: ₹3.09 lakh
- Cash and cash equivalents at beginning: ₹22.72 lakh
- Cash and cash equivalents at end: ₹25.81 lakh
Additional Information
- The company operates under a single activity with no reportable segments as per Ind AS 108
- Paid-up equity share capital remained unchanged at ₹90.00 lakh (face value ₹10 per share)
- Figures for previous periods have been regrouped/reclassified where necessary