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 |
06-02-2026 |
| Date on which prior intimation of the meeting for considering financial results was informed
to the exchange |
27-01-2026 |
| Description of presentation currency |
INR |
| Level of rounding used in financial results |
Lakhs |
| Reporting Type |
Quarterly |
| Reporting Quarter |
Third 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 |
06-02-2026 17:45:00 |
| End date and time of board meeting |
06-02-2026 19:40:00 |
| 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
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 |
01-10-2025 |
01-04-2025 |
| B |
Date of end of reporting period |
31-12-2025 |
31-12-2025 |
| C |
Whether results are audited or unaudited |
Unaudited |
Unaudited |
| D |
Nature of report standalone or consolidated |
Consolidated |
Consolidated |
| 1 |
Income |
|
Revenue from operations |
1,15,001.56 |
3,50,154.25 |
|
Other income |
2,748.08 |
13,338.82 |
|
Total income |
1,17,749.64 |
3,63,493.07 |
| 2 |
Expenses |
| (a) |
Cost of materials consumed |
1,03,099.15 |
3,22,867.49 |
| (b) |
Purchases of stock-in-trade |
0.00 |
0.00 |
| (c) |
Changes in inventories of finished goods,
work-in-progress and stock-in-trade |
1,943.94 |
1,905.05 |
| (d) |
Employee benefit expense |
3,403.12 |
8,296.80 |
| (e) |
Finance costs |
1,793.09 |
6,168.72 |
| (f) |
Depreciation, depletion and amortisation expense
|
3,099.30 |
9,152.20 |
| (f) |
Other Expenses |
| 1 |
Other Expenses |
4,029.26 |
11,380.39 |
|
Total other expenses |
4,029.26 |
11,380.39 |
|
Total expenses |
1,17,367.86 |
3,59,770.65 |
| 3 |
Total profit before exceptional items and tax |
381.78 |
3,722.42 |
| 4 |
Exceptional items |
0.00 |
0.00 |
| 5 |
Total profit before tax |
381.78 |
3,722.42 |
| 6 |
Tax expense |
|
| 7 |
Current tax |
542.27 |
1,908.76 |
| 8 |
Deferred tax |
(14.58) |
(69.61) |
| 9 |
Total tax expenses |
527.69 |
1,839.15 |
| 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 |
(145.91) |
1,883.27 |
| 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 |
27.89 |
112.25 |
| 16 |
Total profit (loss) for period |
(118.02) |
1,995.52 |
| 17 |
Other comprehensive income net of taxes |
1,648.14 |
6,182.13 |
| 18 |
Total Comprehensive Income for the period |
1,530.12 |
8,177.65 |
| 19 |
Total profit or loss, attributable to
|
|
|
|
Profit or loss, attributable to owners of parent |
(986.95) |
544.66 |
|
Total profit or loss, attributable to non-controlling interests |
868.93 |
1,450.86 |
| 20 |
Total Comprehensive income for the period attributable to |
|
|
|
Comprehensive income for the period attributable to owners of parent |
(60.41) |
3,955.53 |
|
Total comprehensive income for the period attributable to owners of parent non-controlling
interests |
1,590.53 |
4,222.12 |
| 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 |
-0.04 |
0.64 |
|
Diluted earnings (loss) per share from continuing operations |
-0.04 |
0.64 |
| 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 |
-0.04 |
0.64 |
|
Diluted earnings (loss) per share from
continuing and discontinued operations |
-0.04 |
0.64 |
| 24 |
Debt equity ratio |
|
|
| 25 |
Debt service coverage ratio |
|
|
| 26 |
Interest service coverage ratio |
|
|
| 27 |
Disclosure of notes on financial results |
|
Remarks
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 |
01-10-2025 |
01-04-2025 |
| Date of end of reporting
period |
31-12-2025 |
31-12-2025 |
| 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 |
5,306.65 |
15,390.81 |
| 2 |
Energy |
0.00 |
0.00 |
| 3 |
Construction/Other |
6,075.97 |
11,055.31 |
| 4 |
Distribution and Development |
1,01,319.02 |
3,14,618.12 |
| 5 |
Warehousing |
1,712.74 |
4,503.93 |
| 6 |
Manufacturing |
0.00 |
0.00 |
| 7 |
Shipyard |
0.0058718 |
4,586.08 |
|
Total Segment Revenue |
1,15,001.56 |
3,50,154.25 |
|
Less: Inter segment revenue |
0.00 |
0.00 |
|
Revenue from operations |
1,15,001.56 |
3,50,154.25 |
| 2 |
Segment Result |
|
Profit (+) / Loss (-) before tax and
interest from each segment |
| 1 |
Textile |
151.63 |
479.42 |
| 2 |
Energy |
954.86 |
5,788.21 |
| 3 |
Construction/Other |
2,421.27 |
3,619.93 |
| 4 |
Distribution and Development |
1,369.83 |
7,417.48 |
| 5 |
Warehousing |
(76.73) |
(801.42) |
| 6 |
Manufacturing |
0.00 |
0.00 |
| 7 |
Shipyard |
(2,601.65) |
(6,920.01) |
|
Total Profit before tax |
2,219.21 |
9,583.61 |
|
i. Finance cost |
1,793.09 |
6,168.72 |
|
ii. Other Unallocable Expenditure net off Unallocable income |
16.45 |
(419.78) |
|
Profit before tax |
409.67 |
3,834.67 |
| 3 |
(Segment Asset - Segment Liabilities)
|
|
Segment Asset |
| 1 |
Textile |
21,879.10 |
21,879.10 |
| 2 |
Energy |
3,58,066.89 |
3,58,066.89 |
| 3 |
Construction/Other |
1,27,169.18 |
1,27,169.18 |
| 4 |
Distribution and Development |
2,72,032.69 |
2,72,032.69 |
| 5 |
Warehousing |
1,24,134.80 |
1,24,134.80 |
| 6 |
Manufacturing |
36,156.15 |
36,156.15 |
| 7 |
Shipyard |
3,71,478.76 |
3,71,478.76 |
|
Total Segment Asset |
13,10,917.57 |
13,10,917.57 |
|
Un-allocable Assets |
134.68 |
134.68 |
|
Net Segment Asset |
13,11,052.25 |
13,11,052.25 |
| 4 |
Segment Liabilities |
|
Segment Liabilities |
| 1 |
Textile |
3,675.68 |
3,675.68 |
| 2 |
Energy |
16,493.09 |
16,493.09 |
| 3 |
Construction/Other |
97,376.79 |
97,376.79 |
| 4 |
Distribution and Development |
34,685.71 |
34,685.71 |
| 5 |
Warehousing |
82,620.62 |
82,620.62 |
| 6 |
Manufacturing |
3,615.75 |
3,615.75 |
| 7 |
Shipyard |
1,31,819.44 |
1,31,819.44 |
|
Total Segment Liabilities |
3,70,287.08 |
3,70,287.08 |
|
Un-allocable Liabilities |
56,054.12 |
56,054.12 |
|
Net Segment Liabilities |
4,26,341.20 |
4,26,341.20 |
|
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 |
01-10-2025 |
01-04-2025 |
| B |
Date of end of reporting period |
31-12-2025 |
31-12-2025 |
| 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] |
0.63 |
0.63 |
|
Total Amount of items that will not be reclassified to profit and loss |
0.63 |
0.63 |
| 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 |
|
| 1 |
Exchange differences on translating foreign operations |
1,647.51 |
6,181.50 |
|
Total Amount of items that will be reclassified to profit and loss |
1,647.51 |
6,181.50 |
| 4 |
Income tax relating to items that will be reclassified to profit or loss |
0.00 |
0.00 |
| 5 |
Total Other comprehensive income |
1,648.14 |
6,182.13 |