SW INVESTMENTS LIMITED — Quarter and year ended 31st March, 2026
Optional commentary: Annexure A (Internal Auditor brief profile) is provided, but no financial tables are included in that section.
| Particulars | Details |
|---|---|
| Internal Auditor | M/s. Sandeep V. Chavan is a proprietorship firm with 13 years of practice and having experience in Statutory Audit, VAT, GST Audit, Income Tax and GST. |
Optional commentary: Statement of Audited Financial Results for the quarter and year ended 31st March, 2026 (₹ in lakhs).
| Sr. No. | Particulars | Quarter Ended 31-Mar-2026 (Audited) | Quarter Ended 31-Dec-2025 (Unaudited) | Quarter Ended 31-Mar-2025 (Audited) | Year Ended 31-Mar-2026 (Audited) | Year Ended 31-Mar-2025 (Audited) |
|---|---|---|---|---|---|---|
| 1 | Income | |||||
| (a) Revenue from operations | 13.03 | 11.72 | 8.17 | 42.79 | 23.03 | |
| (b) Other income | 0.40 | 0.49 | 0.56 | 1.88 | 5.13 | |
| Total income | 13.43 | 12.21 | 8.73 | 44.67 | 28.16 | |
| 2 | Expenses | |||||
| (a) Employee benefits expense | 0.30 | 0.30 | 0.30 | 1.20 | 1.20 | |
| (b) Other expenses | 2.96 | 4.22 | 7.87 | 11.91 | 16.33 | |
| Total expenses | 3.26 | 4.52 | 8.17 | 13.11 | 17.53 | |
| 3 | Profit / (Loss) before tax (1 – 2) | 10.17 | 7.69 | 0.56 | 31.56 | 10.63 |
| 4 | Tax expense: | |||||
| (i) Current tax | 2.55 | 1.94 | 0.14 | 7.93 | 2.68 | |
| (ii) Short/(Excess) Tax Provision* | – | – | – | – | (0.00) | |
| 5 | Net Profit / (Loss) for the period / year (3 +/- 4) | 7.62 | 5.75 | 0.42 | 23.63 | 7.96 |
| 6 | Other Comprehensive Income | |||||
| A. Items that will not be reclassified to profit or loss | ||||||
| Gain/(Loss) on Fair Valuation of Investment | (135.55) | 52.19 | (80.20) | 29.72 | (2.68) | |
| Total other comprehensive income | (135.55) | 52.19 | (80.20) | 29.72 | (2.68) | |
| 7 | Total comprehensive income for the period (5 +/- 6) | (127.93) | 57.94 | (79.78) | 53.35 | 5.28 |
| 8 | Paid-up equity share capital (Face value of Rs. 10/- per share) | 90.00 | 90.00 | 90.00 | 90.00 | 90.00 |
| 9 | Earnings per share (of Rs 10/- each) (not annualised): | |||||
| (a) Basic (Rs.) | 0.85 | 0.64 | 0.05 | 2.63 | 0.88 | |
| (b) Diluted (Rs.) | 0.85 | 0.64 | 0.05 | 2.63 | 0.88 |
Optional commentary: Statement of Assets and Liabilities as at 31st March, 2026 (₹ in lakhs).
| Sr No. | Particulars | As at 31st March 2026 | As at 31st March 2025 |
|---|---|---|---|
| A. | ASSETS | ||
| 1 | Non-Current Assets | ||
| (a) Financial Assets | |||
| Investments | 780.20 | 750.48 | |
| Other financial assets | – | – | |
| (b) Non-current tax assets (net) | 2.50 | 2.52 | |
| Total Non-Current Assets | 782.70 | 753.00 | |
| 2 | Current Assets | ||
| (a) Financial Assets | |||
| Trade receivables | 12.85 | 3.50 | |
| Cash & cash equivalents | 22.72 | 5.56 | |
| Bank balances other than above | 0.93 | 1.33 | |
| Loans | 19.84 | 21.61 | |
| (b) Other Current Assets | 0.19 | 1.29 | |
| Total Current Assets | 56.53 | 33.29 | |
| Total Assets | 839.23 | 786.29 | |
| B | EQUITY AND LIABILITIES | ||
| 1 | Equity | ||
| (a) Equity share capital | 90.00 | 90.00 | |
| (b) Other equity | 739.84 | 686.50 | |
| Total Equity | 829.84 | 776.50 | |
| 2 | Current Liabilities | ||
| (a) Financial Liabilities | |||
| Trade payables | |||
| Total outstanding dues to Micro and Small Enterprises | |||
| Total outstanding dues of creditors other than Micro and Small Enterprises | 7.04 | 6.43 | |
| (b) Other Current Liabilities | 2.35 | 3.35 | |
| Total Current Liabilities | 9.39 | 9.78 | |
| Total Equity and Liabilities | 839.23 | 786.29 |
Optional commentary: Statement of Cash Flow (₹ in lakhs).
| Particulars | Year ended 31st March, 2026 | Year ended 31st March, 2025 |
|---|---|---|
| CASH FLOW FROM OPERATING ACTIVITIES: | ||
| Profit before exceptional items and tax as per statement of profit and loss | 31.57 | 10.63 |
| Adjustments for: | ||
| Dividend income (#) | – | – |
| Operating profit before working capital changes | 31.57 | 10.63 |
| Adjustments for: | ||
| (Increase)/decrease in trade receivables | (9.35) | (1.47) |
| (Increase)/decrease in other financial assets | – | 440.00 |
| (Increase)/decrease in other current assets | 1.52 | 0.38 |
| Increase/(decrease) in trade payables | 0.61 | 4.06 |
| Increase/(decrease) in other current liabilities | (1.00) | 1.00 |
| Cash (used in)/ generated from operating activities | 23.34 | 454.61 |
| Less: Direct taxes paid (net of refunds) | 7.94 | 2.69 |
| Net cash (used in)/ generated from operating activities – [A] | 15.40 | 451.92 |
| CASH FLOW FROM INVESTING ACTIVITIES: | ||
| Dividend received (#) | – | – |
| Investments | – | (500.00) |
| Net cash (used in) / generated from investing activities – [B] | – | (500.00) |
| CASH FLOW FROM FINANCING ACTIVITIES: | ||
| Borrowings/(Repayment of Borrowings) | 1.77 | 49.47 |
| Net cash (used in) / generated from financing activities – [C] | 1.77 | 49.47 |
| NET INCREASE/(DECREASE) IN CASH AND BANK BALANCES – [A+B+C] | 17.17 | 1.39 |
| Add: Cash and cash equivalents at the beginning of the year | 5.56 | 4.15 |
| Cash and cash equivalents at the end of the year | 22.72 | 5.56 |