Integrated Filing — IndAS
General information about company
| Scrip Code |
503310 |
| NSE Symbol |
SWANCORP |
| MSEI Symbol |
NOTLISTED |
| ISIN |
INE665A01038 |
| Name of company |
SWAN CORP LIMITED |
| Type of company |
Main Board |
| Class of security |
Equity |
| Date of start of financial year |
01-04-2025 |
| Date of end of financial year |
31-03-2026 |
| Date of board meeting when results were approved |
14-11-2025 |
| Date on which prior intimation of the meeting for considering financial results was informed
to the exchange |
05-11-2025 |
| Description of presentation currency |
INR |
| Level of rounding used in financial results |
Lakhs |
| Reporting Type |
Quarterly |
| Reporting Quarter |
Second 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 |
Unaudited |
| Segment Reporting |
Multi segment |
| Description of single segment |
|
| Start date and time of board meeting |
14-11-2025 17:00:00 |
| End date and time of board meeting |
14-11-2025 18:35:00 |
| Whether cash flow statement is applicable on company |
Yes |
| Type of cash flow statement |
Cash Flow Indirect |
| Declaration of unmodified opinion or statement on impact of audit qualification |
Not applicable |
Financial Results Ind-AS
Amount in (Lakhs)
| 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 |
01-07-2025 |
01-04-2025 |
| B |
Date of end of reporting period |
30-09-2025 |
30-09-2025 |
| C |
Whether results are audited or unaudited |
Unaudited |
Unaudited |
| D |
Nature of report standalone or consolidated |
Consolidated |
Consolidated |
| 1 |
Income |
|
Revenue from operations |
1,13,834.26 |
2,35,152.69 |
|
Other income |
4,700.77 |
10,590.74 |
|
Total income |
1,18,535.03 |
2,45,743.43 |
| 2 |
Expenses |
| (a) |
Cost of materials consumed |
1,08,943.89 |
2,19,768.34 |
| (b) |
Purchases of stock-in-trade |
0.00 |
0.00 |
| (c) |
Changes in inventories of finished goods,
work-in-progress and stock-in-trade |
(2,779.34) |
(38.89) |
| (d) |
Employee benefit expense |
2,718.59 |
4,893.68 |
| (e) |
Finance costs |
2,146.88 |
4,375.63 |
| (f) |
Depreciation, depletion and amortisation expense
|
3,042.45 |
6,052.90 |
| (f) |
Other Expenses |
| 1 |
Other Expenses |
4,447.20 |
7,351.13 |
|
Total other expenses |
4,447.20 |
7,351.13 |
|
Total expenses |
1,18,519.67 |
2,42,402.79 |
| 3 |
Total profit before exceptional items and tax |
15.36 |
3,340.64 |
| 4 |
Exceptional items |
0.00 |
0.00 |
| 5 |
Total profit before tax |
15.36 |
3,340.64 |
| 6 |
Tax expense |
|
| 7 |
Current tax |
671.98 |
1,366.49 |
| 8 |
Deferred tax |
(24.71) |
(55.03) |
| 9 |
Total tax expenses |
647.27 |
1,311.46 |
| 10 |
Net movement in regulatory deferral account balances related to profit or loss and
the related deferred tax movement |
0.00 |
0.00 |
| 11 |
Net Profit Loss for the period from
continuing operations |
(631.91) |
2,029.18 |
| 12 |
Profit (loss) from discontinued operations before tax |
0.00 |
0.00 |
| 13 |
Tax expense of discontinued operations |
0.00 |
0.00 |
| 14 |
Net profit (loss) from discontinued
operation after tax |
0.00 |
0.00 |
| 15 |
Share of profit (loss) of associates and joint ventures accounted for using equity
method |
45.91 |
84.36 |
| 16 |
Total profit (loss) for period |
(586.00) |
2,113.54 |
| 17 |
Other comprehensive income net of taxes |
4,593.03 |
4,533.99 |
| 18 |
Total Comprehensive Income for the period |
4,007.03 |
6,647.53 |
| 19 |
Total profit or loss, attributable to
|
|
|
|
Profit or loss, attributable to owners of parent |
(381.50) |
1,531.61 |
|
Total profit or loss, attributable to non-controlling interests |
(204.50) |
581.93 |
| 20 |
Total Comprehensive income for the period attributable to |
|
|
|
Comprehensive income for the period attributable to owners of parent |
2,519.74 |
2,484.33 |
|
Total comprehensive income for the period attributable to owners of parent non-controlling
interests |
2,073.29 |
2,049.66 |
| 21 |
Details of equity share capital |
|
|
Paid-up equity share capital |
3,134.57 |
3,134.57 |
|
Face value of equity share capital |
1 |
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 |
-0.19 |
0.67 |
|
Diluted earnings (loss) per share from continuing operations |
-0.19 |
0.67 |
| ii |
Earnings per equity share for discontinued operations |
|
|
Basic earnings (loss) per share from discontinued operations |
0 |
0 |
|
Diluted earnings (loss) per share from discontinued operations |
0 |
0 |
| ii |
Earnings per equity share |
|
|
Basic earnings (loss) per share from continuing
and discontinued operations |
-0.19 |
0.67 |
|
Diluted earnings (loss) per share from
continuing and discontinued operations |
-0.19 |
0.67 |
| 24 |
Debt equity ratio |
|
|
| 25 |
Debt service coverage ratio |
|
|
| 26 |
Interest service coverage ratio |
|
|
| 27 |
Disclosure of notes on financial results |
|
Remarks
Statement of Asset and Liabilities
Amount in (Lakhs)
| Particulars |
Year ended (dd-mm-yyyy) |
| Date of start of reporting period |
01-04-2025 |
| Date of end of reporting period |
30-09-2025 |
| Whether results are audited or unaudited |
Unaudited |
| Nature of report standalone or consolidated |
Consolidated |
|
Assets |
| 1 |
Non-current assets |
|
Property, plant and equipment |
3,27,572.94 |
|
Capital work-in-progress |
3,94,511.03 |
|
Investment property |
34,866.33 |
|
Goodwill |
0.00 |
|
Other intangible assets |
14,652.18 |
|
Intangible assets under development |
0.00 |
|
Biological assets other than bearer plants |
0.00 |
|
Investments accounted for using equity method |
0.00 |
|
Non-current financial assets |
|
|
Non-current investments |
783.32 |
|
Trade receivables, non-current |
3,566.86 |
|
Loans, non-current |
0.00 |
|
Other non-current financial assets |
2,717.46 |
|
Total non-current financial assets |
7,067.64 |
|
Deferred tax assets (net) |
0.00 |
|
Other non-current assets |
17,803.96 |
|
Total non-current assets |
7,96,474.08 |
| 2 |
Current assets |
|
|
Inventories |
1,66,232.48 |
|
Current financial asset |
|
|
Current investments |
31,064.52 |
|
Trade receivables, current |
1,86,322.21 |
|
Cash and cash equivalents |
6,783.65 |
|
Bank balance other than cash and cash equivalents |
1,17,056.60 |
|
Loans, current |
18,161.78 |
|
Other current financial assets |
7,520.82 |
|
Total current financial assets |
3,66,909.58 |
|
Current tax assets (net) |
0.00 |
|
Other current assets |
29,718.67 |
|
Total current assets |
5,62,860.73 |
| 3 |
Non-current assets classified as held for sale |
0.00 |
| 4 |
Regulatory deferral account debit balances and related deferred tax Assets |
0.00 |
|
Total assets |
13,59,334.81 |
|
Equity and liabilities |
|
| 1 |
Equity |
|
|
Equity attributable to owners of parent |
|
|
Equity share capital |
3,134.57 |
|
Other equity |
7,36,532.31 |
|
Total equity attributable to owners of parent |
7,39,666.88 |
|
Non controlling interest |
1,61,202.76 |
|
Total equity |
9,00,869.64 |
| 2 |
Liabilities |
|
|
Non-current liabilities |
|
|
Non-current financial liabilities |
|
|
Borrowings, non-current |
1,75,595.31 |
|
Trade payables, non-current |
|
|
(A) Total outstanding dues of micro enterprises and small enterprises |
0.00 |
|
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises |
15,303.23 |
|
Total Trade payable |
15,303.23 |
|
Other non-current financial liabilities |
16,088.14 |
|
Total non-current financial liabilities |
2,06,986.68 |
|
Provisions, non-current |
509.67 |
|
Deferred tax liabilities (net) |
182.66 |
|
Deferred government grants, Non-current |
0.00 |
|
Other non-current liabilities |
0.00 |
|
Total non-current liabilities |
2,07,679.01 |
|
Current liabilities |
|
|
Current financial liabilities |
|
|
Borrowings, current |
78,726.04 |
|
Trade payables, current |
|
|
(A) Total outstanding dues of micro enterprises and small enterprises |
625.37 |
|
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises |
95,640.07 |
|
Total Trade payable |
96,265.44 |
|
Other current financial liabilities |
15,271.97 |
|
Total current financial liabilities |
1,90,263.45 |
|
Other current liabilities |
4,552.69 |
|
Provisions, current |
55,970.02 |
|
Current tax liabilities (Net) |
0.00 |
|
Deferred government grants, Current |
0.00 |
|
Total current liabilities |
2,50,786.16 |
| 3 |
Liabilities directly associated with assets in disposal group classified as held for sale |
0.00 |
| 4 |
Regulatory deferral account credit balances and related deferred tax liability |
0.00 |
|
Total liabilities |
4,58,465.17 |
|
Total equity and liabilites |
13,59,334.81 |
|
Disclosure of notes on assets and liabilities |
|
Format for Reporting Segment wise Revenue, Results and Capital Employed along with the company results
Amount in (Lakhs)
| 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 |
01-07-2025 |
01-04-2025 |
| Date of end of reporting
period |
30-09-2025 |
30-09-2025 |
| Whether results are audited
or unaudited |
Unaudited |
Unaudited |
| Nature of report standalone or
consolidated |
Consolidated |
Consolidated |
| 1 |
Segment Revenue (Income) |
|
(net sale/income from each segment should
be disclosed) |
| 1 |
Textile |
5,400.84 |
10,084.16 |
| 2 |
Energy |
0.00 |
0.00 |
| 3 |
Construction/Other |
2,078.71 |
4,979.34 |
| 4 |
Distribution and Development |
1,01,480.73 |
2,13,299.10 |
| 5 |
Warehousing |
0.0091698 |
2,791.19 |
| 6 |
Manufacturing |
0.00 |
0.00 |
| 7 |
Shipyard |
3,957.00 |
3,998.90 |
|
Total Segment Revenue |
1,13,834.26 |
2,35,152.69 |
|
Less: Inter segment revenue |
0.00 |
0.00 |
|
Revenue from operations |
1,13,834.26 |
2,35,152.69 |
| 2 |
Segment Result |
|
Profit (+) / Loss (-) before tax and
interest from each segment |
| 1 |
Textile |
161.12 |
327.79 |
| 2 |
Energy |
2,610.27 |
4,833.35 |
| 3 |
Construction/Other |
543.53 |
1,198.66 |
| 4 |
Distribution and Development |
1,285.78 |
6,047.65 |
| 5 |
Warehousing |
(822.76) |
(724.69) |
| 6 |
Manufacturing |
0.00 |
0.00 |
| 7 |
Shipyard |
(1,692.70) |
(4,318.36) |
|
Total Profit before tax |
2,085.24 |
7,364.40 |
|
i. Finance cost |
2,146.88 |
4,375.63 |
|
ii. Other Unallocable Expenditure net off Unallocable income |
(122.91) |
(436.23) |
|
Profit before tax |
61.27 |
3,425.00 |
| 3 |
(Segment Asset - Segment Liabilities)
|
|
Segment Asset |
| 1 |
Textile |
21,364.77 |
21,364.77 |
| 2 |
Energy |
4,73,230.52 |
4,73,230.52 |
| 3 |
Construction/Other |
1,27,320.01 |
1,27,320.01 |
| 4 |
Distribution and Development |
2,78,462.36 |
2,78,462.36 |
| 5 |
Warehousing |
1,23,486.37 |
1,23,486.37 |
| 6 |
Manufacturing |
36,578.00 |
36,578.00 |
| 7 |
Shipyard |
2,98,757.06 |
2,98,757.06 |
|
Total Segment Asset |
13,59,199.09 |
13,59,199.09 |
|
Un-allocable Assets |
135.72 |
135.72 |
|
Net Segment Asset |
13,59,334.81 |
13,59,334.81 |
| 4 |
Segment Liabilities |
|
Segment Liabilities |
| 1 |
Textile |
3,328.78 |
3,328.78 |
| 2 |
Energy |
12,137.02 |
12,137.02 |
| 3 |
Construction/Other |
97,410.39 |
97,410.39 |
| 4 |
Distribution and Development |
37,233.42 |
37,233.42 |
| 5 |
Warehousing |
87,710.10 |
87,710.10 |
| 6 |
Manufacturing |
4,500.13 |
4,500.13 |
| 7 |
Shipyard |
1,60,147.52 |
1,60,147.52 |
|
Total Segment Liabilities |
4,02,467.36 |
4,02,467.36 |
|
Un-allocable Liabilities |
55,997.81 |
55,997.81 |
|
Net Segment Liabilities |
4,58,465.17 |
4,58,465.17 |
|
Disclosure of notes on segments |
|
Other Comprehensive Income
Amount in (Lakhs)
| 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 |
01-07-2025 |
01-04-2025 |
| B |
Date of end of reporting period |
30-09-2025 |
30-09-2025 |
| C |
Whether results are audited or unaudited |
Unaudited |
Unaudited |
| D |
Nature of report standalone or consolidated |
Consolidated |
Consolidated |
|
Other comprehensive income [Abstract] |
|
| 1 |
Amount of items that will not be reclassified to profit and loss |
|
| 1 |
Other comprehensive income [Net of Tax] |
459303000 |
453399000 |
|
Total Amount of items that will not be reclassified to profit and loss |
4,593.03 |
4,533.99 |
| 2 |
Income tax relating to items that will not be reclassified to profit or loss |
0.00 |
0.00 |
| 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 |
0.00 |
0.00 |
| 5 |
Total Other comprehensive income |
4,593.03 |
4,533.99 |
Cash flow statement, indirect
Amount in (Lakhs)
| Particulars |
Year ended (dd-mm-yyyy) |
| A |
Date of start of reporting period |
01-04-2025 |
| B |
Date of end of reporting period |
30-09-2025 |
| C |
Whether results are audited or unaudited |
Unaudited |
| D |
Nature of report standalone or consolidated |
Consolidated |
|
Statement of cash flows |
|
|
Cash flows from used in operating
activities |
|
|
Profit before tax |
3,340.64 |
|
Adjustments for reconcile profit (loss) |
|
|
Adjustments for finance costs |
0.00 |
|
Adjustments for decrease (increase) in inventories |
1,193.73 |
|
Adjustments for decrease (increase) in trade receivables, current |
(51,120.91) |
|
Adjustments for decrease (increase) in trade receivables, non-current
|
312.12 |
|
Adjustments for decrease (increase) in other current assets |
(2,206.15) |
|
Adjustments for decrease (increase) in other non-current assets |
223.86 |
|
Adjustments for other financial assets, non-current |
(2,716.46) |
|
Adjustments for other financial assets, current |
(3,208.01) |
|
Adjustments for other bank balances |
0.00 |
|
Adjustments for increase (decrease) in trade payables, current |
16,240.94 |
|
Adjustments for increase (decrease) in trade payables, non-current |
0.00 |
|
Adjustments for increase (decrease) in other current liabilities |
520.71 |
|
Adjustments for increase (decrease) in other non-current liabilities
|
0.00 |
|
Adjustments for depreciation and amortisation expense |
6,052.90 |
|
Adjustments for impairment loss reversal of impairment loss recognised
in profit or loss |
0.00 |
|
Adjustments for provisions, current |
3.64 |
|
Adjustments for provisions, non-current |
0.00 |
|
Adjustments for other financial liabilities, current |
(840.92) |
|
Adjustments for other financial liabilities, non-current |
(550.00) |
|
Adjustments for unrealised foreign exchange losses gains |
0.00 |
|
Adjustments for dividend income |
0.00 |
|
Adjustments for interest income |
0.00 |
|
Adjustments for share-based payments |
0.00 |
|
Adjustments for fair value losses (gains) |
0.00 |
|
Adjustments for undistributed profits of associates |
0.00 |
|
Other adjustments for which cash effects are investing or financing
cash flow |
(1,286.58) |
|
Other adjustments to reconcile profit (loss) |
0.00 |
|
Other adjustments for non-cash items |
2,003.27 |
|
Share of profit and loss from partnership firm or association of
persons or limited liability partnerships |
84.36 |
|
Total adjustments for reconcile
profit (loss) |
(35,293.50) |
|
Net cash flows from (used in)
operations |
(31,952.86) |
|
Dividends received |
(0.13) |
|
Interest paid |
(4,375.63) |
|
Interest received |
(5,481.95) |
|
Income taxes paid (refund) |
681.14 |
|
Other inflows (outflows) of cash |
6,339.81 |
|
Net cash flows from (used in)
operating activities |
(27,400.64) |
|
Cash flows from used in
investing activities |
|
|
Cash flows from losing control of subsidiaries or other businesses |
0.00 |
|
Cash flows used in obtaining control of subsidiaries or other businesses |
0.00 |
|
Other cash receipts from sales of equity or debt instruments of other
entities |
0.00 |
|
Other cash payments to acquire equity or debt instruments of other entities
|
0.00 |
|
Other cash receipts from sales of interests in joint ventures |
0.00 |
|
Other cash payments to acquire interests in joint ventures |
0.00 |
|
Cash receipts from share of profits of partnership firm or association of
persons or limited liability partnerships |
0.00 |
|
Cash payment for investment in partnership firm or association of persons or
limited liability partnerships |
0.00 |
|
Proceeds from sales of property, plant and equipment |
2.53 |
|
Purchase of property, plant and equipment |
16,625.65 |
|
Proceeds from sales of investment property |
0.00 |
|
Purchase of investment property |
26,620.75 |
|
Proceeds from sales of intangible assets |
62,900.60 |
|
Purchase of intangible assets |
586.27 |
|
Proceeds from sales of intangible assets under development |
0.00 |
|
Purchase of intangible assets under development |
0.00 |
|
Proceeds from sales of goodwill |
0.00 |
|
Purchase of goodwill |
0.00 |
|
Proceeds from biological assets other than bearer plants |
0.00 |
|
Purchase of biological assets other than bearer plants |
0.00 |
|
Proceeds from government grants |
0.00 |
|
Proceeds from sales of other long-term assets |
0.00 |
|
Purchase of other long-term assets |
0.00 |
|
Cash advances and loans made to other parties |
0.00 |
|
Cash receipts from repayment of advances and loans made to other parties |
2,773.93 |
|
Cash payments for future contracts, forward contracts, option contracts and
swap contracts |
0.00 |
|
Cash receipts from future contracts, forward contracts, option contracts and
swap contracts |
0.00 |
|
Dividends received |
0.13 |
|
Interest received |
5,481.95 |
|
Income taxes paid (refund) |
0.00 |
|
Other inflows (outflows) of cash |
0.00 |
|
Net cash flows from (used in)
investing activities |
27,326.47 |
|
Cash flows from used in
financing activities |
|
|
Proceeds from changes in ownership interests in subsidiaries |
0.00 |
|
Payments from changes in ownership interests in subsidiaries |
0.00 |
|
Proceeds from issuing shares |
0.00 |
|
Proceeds from issuing other equity instruments |
0.00 |
|
Payments to acquire or redeem entity's shares |
0.00 |
|
Payments of other equity instruments |
0.00 |
|
Proceeds from exercise of stock options |
0.00 |
|
Proceeds from issuing debentures notes bonds etc |
1,146.50 |
|
Proceeds from borrowings |
0.00 |
|
Repayments of borrowings |
30,185.01 |
|
Payments of lease liabilities |
0.00 |
|
Dividends paid |
319.49 |
|
Interest paid |
4,375.63 |
|
Income taxes paid (refund) |
0.00 |
|
Other inflows (outflows) of cash |
0.00 |
|
Net cash flows from (used in)
financing activities |
(33,733.63) |
|
Net increase (decrease) in cash
and cash equivalents before effect of exchange rate changes |
(33,807.80) |
|
Effect of exchange rate changes
on cash and cash equivalents |
|
|
Effect of exchange rate changes on cash and cash equivalents |
0.00 |
|
Net increase (decrease) in cash
and cash equivalents |
(33,807.80) |
|
Cash and cash equivalents cash flow statement at beginning of period
|
1,57,648.05 |
|
Cash and cash equivalents cash
flow statement at end of period |
1,23,840.25 |