Integrated Filing — IndAS



General information about company
Scrip Code 503310
NSE Symbol SWANENERGY
MSEI Symbol NOTLISTED
ISIN INE665A01038
Name of company Swan Energy Limited
Type of company Main Board
Class of security Equity
Date of start of financial year 01-Apr-2025
Date of end of financial year 31-Mar-2026
Date of board meeting when results were approved 14-Aug-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 06-Aug-2025
Description of presentation currency INR (in Actuals)
Reporting Type Quarterly
Reporting Quarter First quarter
Nature of report standalone or consolidated Consolidated
Whether results are audited or unaudited for the quarter ended Unaudited
Whether results are audited or unaudited for the Year to date for current period ended/year ended
Segment Reporting Multi segment
Description of single segment
Start date and time of board meeting 14-Aug-2025   17:00:00
End date and time of board meeting 14-Aug-2025   18:30:00
Whether cash flow statement is applicable on company
Type of cash flow statement
Declaration of unmodified opinion or statement on impact of audit qualification Not applicable



Financial Results Ind-AS
Particulars 3 months/ 6 months ended (dd-mm-yyyy) Year to date figures for current period ended (dd-mm-yyyy)
A Date of start of reporting period 01-Apr-2025
B Date of end of reporting period 30-Jun-2025
C Whether results are audited or unaudited Unaudited
D Nature of report standalone or consolidated Consolidated
Part I Blue color marked fields are non-mandatory. For Consolidated Results, if the company has no figures for 3 months / 6 months ended, in such case zero shall be inserted in the said column.
1 Income
Revenue from operations 12131843000
Other income 588997000
Total income 12720840000
2 Expenses
(a) Cost of materials consumed 11082445000
(b) Purchases of stock-in-trade 0
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade 274045000
(d) Employee benefit expense 217509000
(e) Finance costs 222875000
(f) Depreciation, depletion and amortisation expense 301045000
(f) Other Expenses
1 Other Expenses 290393000 290393000
Total other expenses 290393000
Total expenses 12388312000
3 Total profit before exceptional items and tax 332528000
4 Exceptional items 0
5 Total profit before tax 332528000
6 Tax expense
7 Current tax 69451000
8 Deferred tax -3032000
9 Total tax expenses 66419000
10 Net movement in regulatory deferral account balances related to profit or loss and the related deferred tax movement 0
11 Net Profit Loss for the period from continuing operations 266109000
12 Profit (loss) from discontinued operations before tax 0
13 Tax expense of discontinued operations 0
14 Net profit (loss) from discontinued operation after tax 0
15 Share of profit (loss) of associates and joint ventures accounted for using equity method 3845000
16 Total profit (loss) for period 269954000
17 Other comprehensive income net of taxes -5904000
18 Total Comprehensive Income for the period 264050000
19 Total profit or loss, attributable to
Profit or loss, attributable to owners of parent 191311000
Total profit or loss, attributable to non-controlling interests 78643000
20 Total Comprehensive income for the period attributable to
Comprehensive income for the period attributable to owners of parent 187770000
Total comprehensive income for the period attributable to owners of parent non-controlling interests 76280000
21 Details of equity share capital
Paid-up equity share capital 313457000
Face value of equity share capital 1
27 Details of debt securities
22 Reserves excluding revaluation reserve
23 Earnings per share
i Earnings per equity share for continuing operations
Basic earnings (loss) per share from continuing operations 0.84
Diluted earnings (loss) per share from continuing operations 0.84
ii Earnings per equity share for discontinued operations
Basic earnings (loss) per share from discontinued operations 0
Diluted earnings (loss) per share from discontinued operations 0
ii Earnings per equity share
Basic earnings (loss) per share from continuing and discontinued operations 0.84
Diluted earnings (loss) per share from continuing and discontinued operations 0.84
24 Debt equity ratio
25 Debt service coverage ratio
26 Interest service coverage ratio
27 Disclosure of notes on financial results



Remarks
Debt equity ratio
Debt service coverage ratio
Interest service coverage ratio


Format for Reporting Segmenet wise Revenue, Results and Capital Employed along with the company results
Particulars 3 months/ 6 month ended (dd-mm-yyyy) Year to date figures for current period ended (dd-mm-yyyy)
Date of start of reporting period 01-Apr-2025
Date of end of reporting period 30-Jun-2025
Whether accounts are audited or unaudited Unaudited
Nature of report standalone or consolidated Consolidated
1 Segment Revenue (Income)
(net sale/income from each segment should be disclosed)
1 Textile 468332000 468332000
2 Energy 0 0
3 Construction/Others 290063000 290063000
4 Distribution and Development 11181837000 11181837000
5 Warehousing 187421000 187421000
6 Manufacturing 0 0
7 Shipyard 4190000 4190000
Total Segment Revenue 12131843000
Less: Inter segment revenue 0 0
Revenue from operations 12131843000
2 Segment Result
Profit (+) / Loss (-) before tax and interest from each segment
1 Textile 16667000 16667000
2 Energy 222308000 222308000
3 Construction/Others 65513000 65513000
4 Distribution and Development 476187000 476187000
5 Warehousing 9807000 9807000
6 Manufacturing 0 0
7 Shipyard -262566000 -262566000
Total Profit before tax 527916000
i. Finance cost 222875000 222875000
ii. Other Unallocable Expenditure net off Unallocable income -31332000 -31332000
Profit before tax 336373000
3 (Segment Asset - Segment Liabilities)
Segment Asset
1 Textile 2020424000 2020424000
2 Energy 46755156000 46755156000
3 Construction/Others 13481069000 13481069000
4 Distribution and Development 26108692000 26108692000
5 Warehousing 11966689000 11966689000
6 Manufacturing 3653265000 3653265000
7 Shipyard 30270745000 30270745000
Total Segment Asset 134256040000 134256040000
Un-allocable Assets 58436000 58436000
Net Segment Asset 134314476000 134314476000
4 Segment Liabilities
Segment Liabilities
1 Textile 234826000 234826000
2 Energy 1199808000 1199808000
3 Construction/Others 10090043000 10090043000
4 Distribution and Development 2694963000 2694963000
5 Warehousing 8428292000 8428292000
6 Manufacturing 445435000 445435000
7 Shipyard 16186192000 16186192000
Total Segment Liabilities 39279559000 39279559000
Un-allocable Liabilities 5569940000 5569940000
Net Segment Liabilities 44849499000 44849499000
Disclosure of notes on segments



Other Comprehensive Income
Particulars 3 months/ 6 months ended (dd-mm-yyyy) Year to date figures for current period ended (dd-mm-yyyy)
A Date of start of reporting period 01-Apr-2025
B Date of end of reporting period 30-Jun-2025
C Whether results are audited or unaudited Unaudited
D Nature of report standalone or consolidated Consolidated
Other comprehensive income [Abstract]
1 Amount of items that will not be reclassified to profit and loss
1 Exchange differences on translating foreign operations -5904000 -5904000
Total Amount of items that will not be reclassified to profit and loss -5904000
2 Income tax relating to items that will not be reclassified to profit or loss 0
3 Amount of items that will be reclassified to profit and loss
Total Amount of items that will be reclassified to profit and loss
4 Income tax relating to items that will be reclassified to profit or loss
5 Total Other comprehensive income -5904000