Board Meeting Details

The Board of Directors meeting was held on May 26, 2026, commencing at 4:00 p.m. and concluding at 5:30 p.m.

Key Approvals

1. Approved the Audited Standalone Financial Results for the half and financial year ended March 31, 2026

2. Approved the Audited Consolidated Financial Results for the half and financial year ended March 31, 2026

3. Accepted Auditors' Report on both standalone and consolidated financial results

4. Appointment of M/s. Dipika Naresh Dayma, Chartered Accountants (Firm Registration Number: 184597) as Internal Auditor for Financial Year 2026-27

5. Appointment of Dipak Lal & Associates, Cost Accountants (Firm Registration Number: 101491) as Cost Auditors for Financial Year 2026-27 under Section 148 of The Companies Act, 2013

Financial Results Overview

Standalone Financial Results for Year Ended March 31, 2026 (in ₹ Lakhs):

  • Total Income: ₹21,321.84
  • Total Expenses: ₹21,636.89
  • Profit/(Loss) before Tax: ₹(315.05)
  • Tax Expense: ₹28.96
  • Current tax: ₹25.10
  • Deferred tax charge/(credit): ₹(26.62)
  • Income Tax for earlier years: ₹30.48
  • Net Profit/(Loss) for the period: ₹(344.01)

Half Year Ended March 31, 2026 (in ₹ Lakhs):

  • Total Income: ₹7,973.32
  • Total Expenses: ₹8,044.84
  • Profit/(Loss) before Tax: ₹(71.52)
  • Tax Expense: ₹0
  • Net Profit/(Loss) for the period: ₹(71.52)

Balance Sheet Position as at March 31, 2026 (in ₹ Lakhs):

Equity and Liabilities:

  • Share Capital: ₹585.73 (unchanged from previous year)
  • Reserves & Surplus: ₹1,481.20 (decreased from ₹1,650.20)
  • Long-Term Borrowings: ₹153.38 (decreased from ₹288.58)
  • Short Term Borrowings: ₹1,832.17 (increased from ₹1,732.93)
  • Trade payables: ₹996.76 (increased from ₹960.39)
  • Total Equity and Liability: ₹5,105.64

Assets:

  • Property, plant and equipment: ₹1,139.78 (increased from ₹1,079.65)
  • Inventories: ₹3,060.69 (increased from ₹2,775.35)
  • Trade receivables: ₹395.07 (decreased from ₹699.32)
  • Cash and Bank Balance: ₹134.53 (increased from ₹113.56)
  • Total Assets: ₹5,105.64

Cash Flow Statement (in ₹ Lakhs):

  • Net cash flow from operating activities: ₹27.45
  • Net cash flow from investing activities: ₹(97.10)
  • Net cash flow from financing activities: ₹(239.59)
  • Net decrease in cash during the period: ₹(309.24)
  • Cash & Bank Balance at beginning: ₹443.77
  • Cash & Bank Balance at end: ₹134.53

IPO Proceeds Utilization

The company completed its SME IPO of 15,87,600 equity shares of face value of ₹10 each at price of ₹94 each (including ₹84 security premium) through SME IPO on Bombay Stock Exchange.

Utilization Certificate as on March 31, 2026 (in ₹ Lakhs):

  • Setting up of packing line: Allocated ₹329.87, Utilized ₹199.57, Unutilized ₹130.30 (to be utilized in future years)
  • Working capital requirement: Allocated ₹750.00, Utilized ₹750.00, Unutilized ₹0
  • General corporate purposes: Allocated ₹220.00, Utilized ₹220.00, Unutilized ₹0
  • Issue Related Expenses: Allocated ₹192.47, Utilized ₹167.10, Unutilized ₹25.37
  • Total: Allocated ₹1,492.34, Utilized ₹1,336.67, Unutilized ₹155.67

Document Availability

The audited standalone and consolidated financial results are available on the website of the stock exchanges and the company's website at https://www.swasthfoodtech.com/