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 |
29-05-2026 |
| Date on which prior intimation of the meeting for considering financial results was informed
to the exchange |
18-05-2026 |
| Description of presentation currency |
INR |
| Level of rounding used in financial results |
Lakhs |
| Reporting Type |
Quarterly |
| Reporting Quarter |
Fourth quarter |
| Nature of report standalone or consolidated |
Consolidated |
| Whether results are audited or unaudited for the quarter ended |
Audited |
| Whether results are audited or unaudited for the Year to date for current period ended/year ended |
Audited |
| Segment Reporting |
Multi segment |
| Description of single segment |
|
| Start date and time of board meeting |
29-05-2026 15:00:00 |
| End date and time of board meeting |
29-05-2026 17:00:00 |
| 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 |
Declaration of unmodified opinion |
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 |
01-01-2026 |
01-04-2025 |
| B |
Date of end of reporting period |
31-03-2026 |
31-03-2026 |
| C |
Whether results are audited or unaudited |
Audited |
Audited |
| D |
Nature of report standalone or consolidated |
Consolidated |
Consolidated |
| 1 |
Income |
|
Revenue from operations |
86,965.31 |
4,37,119.56 |
|
Other income |
63,893.08 |
77,231.90 |
|
Total income |
1,50,858.39 |
5,14,351.46 |
| 2 |
Expenses |
| (a) |
Cost of materials consumed |
59,038.93 |
3,81,906.42 |
| (b) |
Purchases of stock-in-trade |
0.00 |
0.00 |
| (c) |
Changes in inventories of finished goods,
work-in-progress and stock-in-trade |
44,845.00 |
46,750.05 |
| (d) |
Employee benefit expense |
3,087.68 |
11,384.48 |
| (e) |
Finance costs |
1,956.71 |
8,125.43 |
| (f) |
Depreciation, depletion and amortisation expense
|
3,238.40 |
12,390.60 |
| (f) |
Other Expenses |
| 1 |
Other Expenses |
6,079.55 |
17,459.94 |
|
Total other expenses |
6,079.55 |
17,459.94 |
|
Total expenses |
1,18,246.27 |
4,78,016.92 |
| 3 |
Total profit before exceptional items and tax |
32,612.12 |
36,334.54 |
| 4 |
Exceptional items |
0.00 |
0.00 |
| 5 |
Total profit before tax |
32,612.12 |
36,334.54 |
| 6 |
Tax expense |
|
| 7 |
Current tax |
7,628.49 |
9,537.25 |
| 8 |
Deferred tax |
(101.14) |
(170.75) |
| 9 |
Total tax expenses |
7,527.35 |
9,366.50 |
| 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 |
25,084.77 |
26,968.04 |
| 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 |
47.81 |
160.06 |
| 16 |
Total profit (loss) for period |
25,132.58 |
27,128.10 |
| 17 |
Other comprehensive income net of taxes |
6,672.16 |
12,854.29 |
| 18 |
Total Comprehensive Income for the period |
31,804.74 |
39,982.39 |
| 19 |
Total profit or loss, attributable to
|
|
|
|
Profit or loss, attributable to owners of parent |
26,868.07 |
27,412.73 |
|
Total profit or loss, attributable to non-controlling interests |
(1,735.49) |
(284.63) |
| 20 |
Total Comprehensive income for the period attributable to |
|
|
|
Comprehensive income for the period attributable to owners of parent |
30,544.38 |
34,499.91 |
|
Total comprehensive income for the period attributable to owners of parent non-controlling
interests |
1,260.36 |
5,482.48 |
| 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 |
|
7,50,504.95 |
| 23 |
Earnings per share |
|
| i |
Earnings per equity share for continuing operations |
|
|
Basic earnings (loss) per share from continuing operations |
8.02 |
8.65 |
|
Diluted earnings (loss) per share from continuing operations |
8.02 |
8.65 |
| 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 |
8.02 |
8.65 |
|
Diluted earnings (loss) per share from
continuing and discontinued operations |
8.02 |
8.65 |
| 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 |
31-03-2026 |
| Whether results are audited or unaudited |
Audited |
| Nature of report standalone or consolidated |
Consolidated |
|
Assets |
| 1 |
Non-current assets |
|
Property, plant and equipment |
3,28,074.91 |
|
Capital work-in-progress |
3,99,658.97 |
|
Investment property |
38,719.13 |
|
Goodwill |
0.00 |
|
Other intangible assets |
13,817.09 |
|
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 |
25,989.76 |
|
Trade receivables, non-current |
3,836.10 |
|
Loans, non-current |
0.00 |
|
Other non-current financial assets |
|
| 1 |
Other non-current financial assets |
8,783.20 |
|
Total of other non-current financial assets |
8,783.20 |
|
Total non-current financial assets |
38,609.06 |
|
Deferred tax assets (net) |
0.00 |
|
Other non-current assets |
|
| 1 |
Other non-current assets |
17,693.99 |
|
Total of other non-current assets |
17,693.99 |
|
Total non-current assets |
8,36,573.15 |
| 2 |
Current assets |
|
|
Inventories |
1,21,323.52 |
|
Current financial asset |
|
|
Current investments |
57,275.58 |
|
Trade receivables, current |
2,24,568.58 |
|
Cash and cash equivalents |
66,477.42 |
|
Bank balance other than cash and cash equivalents |
15,742.37 |
|
Loans, current |
15,333.70 |
|
Other current financial assets |
|
|
Total of other current financial assets |
448.73 |
|
Total current financial assets |
3,79,846.38 |
|
Current tax assets (net) |
0.00 |
|
Other current assets |
|
| 1 |
Other current assets |
47,557.35 |
|
Total of other current assets |
47,557.35 |
|
Total current assets |
5,48,727.25 |
| 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 |
13,85,300.40 |
|
Equity and liabilities |
|
| 1 |
Equity |
|
|
Equity attributable to owners of parent |
|
|
Equity share capital |
3,134.57 |
|
Other equity |
7,50,504.95 |
|
Total equity attributable to owners of parent |
7,53,639.52 |
|
Non controlling interest |
1,65,833.03 |
|
Total equity |
9,19,472.55 |
| 2 |
Liabilities |
|
|
Non-current liabilities |
|
|
Non-current financial liabilities |
|
|
Borrowings, non-current |
1,46,458.64 |
|
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 |
15,961.92 |
|
Total Trade payable |
15,961.92 |
|
Other non-current financial liabilities |
|
| 1 |
Other non-current financial liabilities |
15,063.53 |
|
Total of other non-current financial liabilities |
15,063.53 |
|
Total non-current financial liabilities |
1,77,484.09 |
|
Provisions, non-current |
569.17 |
|
Deferred tax liabilities (net) |
66.95 |
|
Deferred government grants, Non-current |
0.00 |
|
Other non-current liabilities |
|
|
Total of other non-current liabilities |
|
|
Total non-current liabilities |
1,78,120.21 |
|
Current liabilities |
|
|
Current financial liabilities |
|
|
Borrowings, current |
63,890.12 |
|
Trade payables, current |
|
|
(A) Total outstanding dues of micro enterprises and small enterprises |
304.63 |
|
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises |
1,24,357.82 |
|
Total Trade payable |
1,24,662.45 |
|
Other current financial liabilities |
|
| 1 |
Other current financial liabilities |
14,287.85 |
|
Total of other current financial liabilities |
14,287.85 |
|
Total current financial liabilities |
2,02,840.42 |
|
Other current liabilities |
28,969.84 |
| 1 |
Other current liabilities |
28,969.84 |
|
Total of other current liabilities |
28,969.84 |
|
Provisions, current |
55,897.38 |
|
Current tax liabilities (Net) |
0.00 |
|
Deferred government grants, Current |
0.00 |
|
Total current liabilities |
2,87,707.64 |
| 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 |
4,65,827.85 |
|
Total equity and liabilites |
13,85,300.40 |
|
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 |
01-01-2026 |
01-04-2025 |
| Date of end of reporting
period |
31-03-2026 |
31-03-2026 |
| Whether results are audited
or unaudited |
Audited |
Audited |
| Nature of report standalone or
consolidated |
Consolidated |
Consolidated |
| 1 |
Segment Revenue (Income) |
|
(net sale/income from each segment should
be disclosed) |
| 1 |
Segment - Textile |
5,291.97 |
20,682.78 |
| 2 |
Segment - Energy |
0.00 |
0.00 |
| 3 |
Segment - Construction/Others |
1,522.28 |
12,577.59 |
| 4 |
Segment - Distribution & Development |
54,372.54 |
3,68,990.66 |
| 5 |
Segment - Warehousing |
2,150.73 |
6,654.66 |
| 6 |
Segment - Manufacturing |
0.00 |
0.00 |
| 7 |
Segment - Shipyard |
23,627.79 |
28,213.87 |
|
Total Segment Revenue |
86,965.31 |
4,37,119.56 |
|
Less: Inter segment revenue |
0.00 |
0.00 |
|
Revenue from operations |
86,965.31 |
4,37,119.56 |
| 2 |
Segment Result |
|
Profit (+) / Loss (-) before tax and
interest from each segment |
| 1 |
Segment - Textile |
135.78 |
615.20 |
| 2 |
Segment - Energy |
66.71 |
5,854.92 |
| 3 |
Segment - Construction/Others |
48,493.00 |
52,112.93 |
| 4 |
Segment - Distribution & Development |
170.73 |
7,588.21 |
| 5 |
Segment - Warehousing |
462.62 |
(338.80) |
| 6 |
Segment - Manufacturing |
0.00 |
0.00 |
| 7 |
Segment - Shipyard |
(14,452.48) |
(21,372.49) |
|
Total Profit before tax |
34,876.36 |
44,459.97 |
|
i. Finance cost |
1,956.71 |
8,125.43 |
|
ii. Other Unallocable Expenditure net off Unallocable income |
259.72 |
(160.06) |
|
Profit before tax |
32,659.93 |
36,494.60 |
| 3 |
(Segment Asset - Segment Liabilities)
|
|
Segment Asset |
| 1 |
Segment - Textile |
21,150.97 |
21,150.97 |
| 2 |
Segment - Energy |
3,63,108.60 |
3,63,108.60 |
| 3 |
Segment - Construction/Others |
1,32,068.12 |
1,32,068.12 |
| 4 |
Segment - Distribution & Development |
3,09,261.12 |
3,09,261.12 |
| 5 |
Segment - Warehousing |
1,31,910.39 |
1,31,910.39 |
| 6 |
Segment - Manufacturing |
36,237.66 |
36,237.66 |
| 7 |
Segment - Shipyard |
3,91,430.54 |
3,91,430.54 |
|
Total Segment Asset |
13,85,167.40 |
13,85,167.40 |
|
Un-allocable Assets |
133.00 |
133.00 |
|
Net Segment Asset |
13,85,300.40 |
13,85,300.40 |
| 4 |
Segment Liabilities |
|
Segment Liabilities |
| 1 |
Segment - Textile |
2,808.41 |
2,808.41 |
| 2 |
Segment - Energy |
16,707.41 |
16,707.41 |
| 3 |
Segment - Construction/Others |
97,764.02 |
97,764.02 |
| 4 |
Segment - Distribution & Development |
56,139.36 |
56,139.36 |
| 5 |
Segment - Warehousing |
94,302.86 |
94,302.86 |
| 6 |
Segment - Manufacturing |
3,615.52 |
3,615.52 |
| 7 |
Segment - Shipyard |
1,38,691.06 |
1,38,691.06 |
|
Total Segment Liabilities |
4,10,028.64 |
4,10,028.64 |
|
Un-allocable Liabilities |
55,799.21 |
55,799.21 |
|
Net Segment Liabilities |
4,65,827.85 |
4,65,827.85 |
|
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 |
01-01-2026 |
01-04-2025 |
| B |
Date of end of reporting period |
31-03-2026 |
31-03-2026 |
| C |
Whether results are audited or unaudited |
Audited |
Audited |
| 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 |
Remeasurements of defined benefit obligations |
(24.86) |
(24.23) |
|
Total Amount of items that will not be reclassified to profit and loss |
(24.86) |
(24.23) |
| 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 |
6,697.02 |
12,878.52 |
|
Total Amount of items that will be reclassified to profit and loss |
6,697.02 |
12,878.52 |
| 4 |
Income tax relating to items that will be reclassified to profit or loss |
0.00 |
0.00 |
| 5 |
Total Other comprehensive income |
6,672.16 |
12,854.29 |
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 |
31-03-2026 |
| C |
Whether results are audited or unaudited |
Audited |
| D |
Nature of report standalone or consolidated |
Consolidated |
|
Statement of cash flows |
|
|
Cash flows from used in operating
activities |
|
|
Profit before tax |
36,334.54 |
|
Adjustments for reconcile profit (loss) |
|
|
Adjustments for finance costs |
0.00 |
|
Adjustments for decrease (increase) in inventories |
46,102.70 |
|
Adjustments for decrease (increase) in trade receivables, current |
(89,367.28) |
|
Adjustments for decrease (increase) in trade receivables, non-current
|
42.88 |
|
Adjustments for decrease (increase) in other current assets |
(20,044.83) |
|
Adjustments for decrease (increase) in other non-current assets |
333.83 |
|
Adjustments for other financial assets, non-current |
(8,782.20) |
|
Adjustments for other financial assets, current |
3,864.09 |
|
Adjustments for other bank balances |
0.00 |
|
Adjustments for increase (decrease) in trade payables, current |
45,296.65 |
|
Adjustments for increase (decrease) in trade payables, non-current |
0.00 |
|
Adjustments for increase (decrease) in other current liabilities |
24,937.92 |
|
Adjustments for increase (decrease) in other non-current liabilities
|
0.00 |
|
Adjustments for depreciation and amortisation expense |
12,390.60 |
|
Adjustments for impairment loss reversal of impairment loss recognised
in profit or loss |
0.00 |
|
Adjustments for provisions, current |
73.38 |
|
Adjustments for provisions, non-current |
0.00 |
|
Adjustments for other financial liabilities, current |
(1,825.04) |
|
Adjustments for other financial liabilities, non-current |
(1,574.62) |
|
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 |
(51,317.54) |
|
Other adjustments to reconcile profit (loss) |
0.00 |
|
Other adjustments for non-cash items |
10,085.69 |
|
Share of profit and loss from partnership firm or association of
persons or limited liability partnerships |
160.06 |
|
Total adjustments for reconcile
profit (loss) |
(29,623.71) |
|
Net cash flows from (used in)
operations |
6,710.83 |
|
Dividends received |
(0.14) |
|
Interest paid |
(8,125.43) |
|
Interest received |
(7,350.32) |
|
Income taxes paid (refund) |
8,934.78 |
|
Other inflows (outflows) of cash |
0.00 |
|
Net cash flows from (used in)
operating activities |
(1,448.98) |
|
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 |
282.79 |
|
Purchase of property, plant and equipment |
19,775.00 |
|
Proceeds from sales of investment property |
0.00 |
|
Purchase of investment property |
1,42,720.21 |
|
Proceeds from sales of intangible assets |
1,77,591.14 |
|
Purchase of intangible assets |
1,176.85 |
|
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 |
7,895.31 |
|
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 |
0.14 |
|
Interest received |
7,350.32 |
|
Income taxes paid (refund) |
0.00 |
|
Other inflows (outflows) of cash |
0.00 |
|
Net cash flows from (used in)
investing activities |
29,447.64 |
|
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 |
(32,003.50) |
|
Proceeds from borrowings |
0.00 |
|
Repayments of borrowings |
62,978.50 |
|
Payments of lease liabilities |
0.00 |
|
Dividends paid |
319.49 |
|
Interest paid |
8,125.43 |
|
Income taxes paid (refund) |
0.00 |
|
Other inflows (outflows) of cash |
0.00 |
|
Net cash flows from (used in)
financing activities |
(1,03,426.92) |
|
Net increase (decrease) in cash
and cash equivalents before effect of exchange rate changes |
(75,428.26) |
|
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 |
(75,428.26) |
|
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 |
82,219.79 |
Details of Impact of Audit Qualification
Amount in (Lakhs)
| Whether results are audited or unaudited |
Audited |
| Declaration of unmodified opinion or statement on impact of audit qualification |
Declaration of unmodified opinion |
| Auditor's opinion |
|
| Declaration pursuant to Regulation 33 (3) (d) of SEBI (LODR) Regulation, 2015:
The company declares that its Statutory Auditor/s have issued an Audit Report with unmodified
opinion for the period on Standalone results |
Yes |
| Sr No. |
Audit firm's name |
Whether the firm holds a valid peer review certificate issued by Peer Review Board of ICAI |
Certificate valid upto |
| 1 |
N. N. Jambusaria & CO. |
Yes |
31-07-2026 |