Swasth Foodtech H1 FY27 Net Profit ₹7.27 Lakh

Financial Performance (Half Year Ended September 30, 2026)

Revenue from Operations: ₹9,545.28 lakh (Unaudited)
Other Income: ₹5.94 lakh (Unaudited)
Total Revenue: ₹9,551.22 lakh (Unaudited)
Total Expenses: ₹9,542.40 lakh (Unaudited), comprising:
Cost of Material Consumed: ₹9,259.34 lakh
Purchases of Traded Goods: ₹429.99 lakh
Changes in Inventories: (₹442.98) lakh
Employee Benefits: ₹41.99 lakh
Finance Costs: ₹85.66 lakh
Depreciation and Amortization: ₹39.46 lakh
Other Expenses: ₹128.94 lakh
Profit/(Loss) before Exceptional Items & Tax: ₹8.82 lakh (Unaudited)
Exceptional Items: None
Profit/(Loss) before Tax: ₹8.82 lakh (Unaudited)
Tax Expense: ₹1.55 lakh (Unaudited), comprising:
Deferred Tax Charge/(Credit): ₹1.55 lakh
Profit/(Loss) for the Period: ₹7.27 lakh (Unaudited)
Earnings Per Share (Basic & Diluted): ₹0.12 (Unaudited)

Comparative Financials

Half Year Ended September 30, 2026 (Unaudited) vs. Half Year Ended September 30, 2025 (Unaudited)

Revenue from Operations: ₹9,545.28 lakh vs. ₹9,973.08 lakh
Total Revenue: ₹9,551.22 lakh vs. ₹9,990.62 lakh
Total Expenses: ₹9,542.40 lakh vs. ₹10,305.67 lakh
Profit/(Loss) before Tax: ₹8.82 lakh vs. (₹315.05) lakh
Profit/(Loss) for the Period: ₹7.27 lakh vs. (₹260.99) lakh
EPS: ₹0.12 vs. (₹4.46)

Year Ended March 31, 2026 (Audited)

Revenue from Operations: ₹21,074.37 lakh
Total Revenue: ₹21,156.22 lakh
Total Expenses: ₹21,321.84 lakh
Profit/(Loss) before Tax: (₹165.62) lakh
Profit/(Loss) for the Year: (₹139.00) lakh
EPS: (₹2.37)

Statement of Assets & Liabilities as at September 30, 2026 (Unaudited)

Total Equity and Liabilities: ₹4,789.27 lakh
Shareholder's Funds: ₹2,074.20 lakh (Share Capital: ₹585.73 lakh, Reserves & Surplus: ₹1,488.47 lakh)
Non-Current Liabilities: ₹380.88 lakh (Long-Term Borrowings: ₹366.97 lakh, Long-Term Provisions: ₹2.66 lakh, Deferred Tax Liabilities: ₹11.25 lakh)
Current Liabilities: ₹2,334.19 lakh (Short-Term Borrowings: ₹1,925.00 lakh, Trade Payables: ₹349.82 lakh [Micro/Small Enterprises: ₹139.36 lakh, Others: ₹210.46 lakh], Other Current Liabilities: ₹59.34 lakh, Short-Term Provisions: ₹0.03 lakh)
Total Assets: ₹4,789.27 lakh
Non-Current Assets: ₹1,201.84 lakh (Property, Plant & Equipment: ₹1,100.55 lakh, Capital Work-in-Progress: ₹60.88 lakh, Other Non-Current Assets: ₹40.41 lakh)
Current Assets: ₹3,587.43 lakh (Inventories: ₹2,971.65 lakh, Trade Receivables: ₹227.19 lakh, Cash & Cash Equivalents: ₹153.97 lakh, Short-Term Loans & Advances: ₹60.70 lakh, Other Current Assets: ₹173.92 lakh)

Statement of Cash Flow for Half Year Ended September 30, 2026 (Unaudited)

Net Cash Flow from Operating Activities: (₹144.74) lakh
Net Cash Flow from Investing Activities: (₹57.12) lakh
Net Cash Flow from Financing Activities: ₹221.32 lakh
Net Increase/(Decrease) in Cash: ₹19.44 lakh
Cash & Cash Equivalents at Beginning: ₹134.53 lakh
Cash & Cash Equivalents at End: ₹153.97 lakh

Notes to Financial Results

The results were reviewed by the Audit Committee and approved by the Board on November 13, 2026.
Prepared in accordance with Accounting Standard 25 (Interim Financial Reporting) and Companies Act, 2013.
The company operates in a single reportable segment: Manufacturing of Rice Bran Oil.
EPS is calculated on the weighted average share capital and is not annualized for the half year.
The company has aligned its salary structure with the four Labour Codes notified by the Government of India on November 21, 2025.
The company completed its IPO of 15,87,600 equity shares of ₹10 each at ₹94 per share (including ₹84 premium) for a total consideration of ₹1,492.34 lakhs. The shares were listed on BSE on February 28, 2025.

IPO Fund Utilization as of September 30, 2026

| Setting up packing line | 329.87 | 205.89 | 123.98 |

| Working Capital | 750.00 | 750.00 | 0.00 |

| General Corporate Purposes | 220.00 | 220.00 | 0.00 |

| Issue Related Expenses | 192.47 | 167.10 | 25.37 |

| Total | 1,492.34 | 1,342.99 | 149.35 |

An utilization certificate from Baid Agarwal Singhi & Co. confirms the above figures, noting the remaining balance of ₹123.98 lakhs for the packing line will be utilized in future years.