Swarna Securities Limited

Financial Performance (Quarter Ended 30th September 2026)

Income Statement Highlights (Rs. in Lakhs):

  • Net Sales/Income from operations: ₹0.00
  • Other income: ₹38.93
  • Total income: ₹38.93
  • Total expenses: ₹6.42 (Employee benefits: ₹3.60, Depreciation: ₹0.56, Other expenditure: ₹2.26)
  • Profit before tax: ₹32.51
  • Tax expense: ₹5.00 (Current tax)
  • Profit for the period: ₹27.51
  • Earnings Per Share (Basic and Diluted): ₹0.92

Comparative Financial Performance

Quarter Comparison (Rs. in Lakhs):

  • Corresponding quarter previous year (30th September 2025): Profit of ₹16.47
  • Preceding quarter (30th June 2026): Profit of ₹20.47 (audited)

Year-to-Date Performance (April 2026 - September 2026):

  • Total income: ₹74.75 (₹38.93 + ₹35.82)
  • Profit for the period: ₹43.98
  • EPS (Basic and Diluted): ₹1.47

Balance Sheet Position (As at 30th September 2026)

Equity and Liabilities (Rs. in Lakhs):

  • Equity share capital: ₹300.00 (unchanged from 31st March 2026)
  • Other equity (Reserves & Surplus): ₹462.68 (increased from ₹418.69)
  • Total equity: ₹762.68
  • Non-current liabilities: ₹50.45 (long-term provisions)
  • Current liabilities: ₹2.73
  • Total liabilities: ₹815.85

Assets (Rs. in Lakhs):

  • Non-current assets: ₹521.27 (Fixed assets: ₹446.44, Other non-current assets: ₹74.18, Deferred tax assets: ₹0.65)
  • Current assets: ₹294.58 (Current investments: ₹76.10, Cash and cash equivalents: ₹218.49)
  • Total assets: ₹815.85

Cash Flow Statement (For Period Ended 30th September 2026)

Operating Activities (Rs. in Lakhs):

  • Net profit before tax: ₹52.98
  • Adjustments: Depreciation ₹1.10
  • Operating profit before working capital changes: ₹54.10
  • Cash generated from operations: ₹53.97
  • Direct taxes paid: ₹9.25
  • Net cash from operating activities: ₹44.72

Investing Activities:

  • Net cash used in investing activities: ₹3.40 (Increase in other non-current assets)

Financing Activities:

  • Net cash from financing activities: ₹0.00

Net Change in Cash:

  • Net increase in cash and cash equivalents: ₹48.12
  • Cash at beginning of period: ₹170.36
  • Cash at end of period: ₹218.49

Auditor's Review

The independent auditor issued a limited review report pursuant to Regulation 33 of SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015. Based on their review conducted in accordance with SRE 2410, nothing came to their attention that causes them to believe that the financial results contain any material misstatement.

Additional Information

  • The company is engaged in only one segment of activity
  • Previous years' figures have been regrouped/rearranged/recast wherever necessary
  • The financial results were recommended by the Audit Committee and approved by the Board of Directors
  • The results are being hosted on the company website at https://www.swarnasecurities.com