Integrated Filing — IndAS



General information about company

Scrip Code 544861
NSE Symbol SWARAJ
MSEI Symbol NOTLISTED
ISIN INE0GMR01016
Name of company SWARAJ SUITING LIMITED
Type of company Main Board
Class of security Equity
Date of start of financial year 01-04-2026
Date of end of financial year 31-03-2027
Date of board meeting when results were approved 07-08-2026
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 04-08-2026
Description of presentation currency INR
Level of rounding used in financial results Lakhs
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 Single segment
Description of single segment Manufacturing of Fabrics
Start date and time of board meeting 07-08-2026   19:00:00
End date and time of board meeting 07-08-2026   20:40:00
Whether cash flow statement is applicable on company
Type of cash flow statement
Declaration of unmodified opinion or statement on impact of audit qualification 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 01-04-2026 01-04-2026
B Date of end of reporting period 30-06-2026 30-06-2026
C Whether results are audited or unaudited Unaudited Unaudited
D Nature of report standalone or consolidated Consolidated Consolidated
1 Income
Revenue from operations 18,336.62 18,336.62
Other income 222.76 222.76
Total income 18,559.38 18,559.38
2 Expenses
(a) Cost of materials consumed 8,208.94 8,208.94
(b) Purchases of stock-in-trade 2,922.34 2,922.34
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade 803.88 803.88
(d) Employee benefit expense 900.33 900.33
(e) Finance costs 1,145.81 1,145.81
(f) Depreciation, depletion and amortisation expense 550.53 550.53
(f) Other Expenses
1 Manufacturing Expenses 1,348.79 1,348.79
2 Administrative and Other Expenses 212.26 212.26
3 Selling and Distribution Expenses 388.00 388.00
Total other expenses 1,949.05 1,949.05
Total expenses 16,480.88 16,480.88
3 Total profit before exceptional items and tax 2,078.50 2,078.50
4 Exceptional items 0.00 0.00
5 Total profit before tax 2,078.50 2,078.50
6 Tax expense
7 Current tax 391.45 391.45
8 Deferred tax 65.08 65.08
9 Total tax expenses 456.53 456.53
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 1,621.97 1,621.97
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 19.77 19.77
16 Total profit (loss) for period 1,641.74 1,641.74
17 Other comprehensive income net of taxes 4.10 4.10
18 Total Comprehensive Income for the period 1,645.84 1,645.84
19 Total profit or loss, attributable to
Profit or loss, attributable to owners of parent
Total profit or loss, attributable to non-controlling interests
20 Total Comprehensive income for the period attributable to
Comprehensive income for the period attributable to owners of parent
Total comprehensive income for the period attributable to owners of parent non-controlling interests
21 Details of equity share capital
Paid-up equity share capital 2,641.83 2,641.83
Face value of equity share capital 10 10
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 6.23 6.23
Diluted earnings (loss) per share from continuing operations 5.96 5.96
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 6.23 6.23
Diluted earnings (loss) per share from continuing and discontinued operations 5.96 5.96
24 Debt equity ratio
25 Debt service coverage ratio
26 Interest service coverage ratio
27 Disclosure of notes on financial results Textual Information(1)



Disclosure of notes on financial results

Textual Information(1) 1. The above Unaudited Consolidated Financial Results for the quarter ended on 30th June, 2026 have been prepared by the Company in accordance with Regulation 33 of SEBI (Listing Obligations and Disclosure Requirements) Regulation 2015 (amended) and were reviewed by the Audit Committee and thereafter were approved and taken on record by the Board of Directors in their meeting held on 07/08/2026. 2. The Company's business activities constitute a single operating business segment (Textiles), in terms of Indian Accounting Standard - 108. 3. The figures for the quarter ended on 30th June, 2026 are based on the actual financial results for the quarter. The corresponding figures for the quarter ended on 30th June, 2025 have been derived on a balancing/proportionate basis from the audited annual financial statements and the published year-to-date financial results for the respective financial year. 4. Previous year's figures are re-grouped/re-classified wherever necessary for the better presentation. 5. There was no investor Complaints received/ pending as on 30th June, 2026. 6. Equity Shares (Preferential Issue): During the quarter ended on 30th June 2026, the Company did not make any preferential allotment of equity shares. During FY 2025–26, the Company allotted 33,71,400 equity shares of face value Rs.10/- each at Rs.236/- per share (including premium of Rs.226/-) on a preferential basis, raising Rs.79.57 Crore. The proceeds are being / shall be utilized for CAPEX, working capital and general corporate purposes. 7. Convertible Warrants (Preferential Issue & Conversion): During the quarter ended on 30th June 2026, the Company received Rs.1,91,33,700 towards the balance subscription amount at Rs.177/- per warrant on 1,08,100 convertible warrants, which were consequently converted into 1,08,100 equity shares. The proceeds shall be utilized for CAPEX, working capital and general corporate purposes.



Remarks

Debt equity ratio
Debt service coverage ratio
Interest service coverage ratio


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 01-04-2026 01-04-2026
Date of end of reporting period 30-06-2026 30-06-2026
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)
Total Segment Revenue
Less: Inter segment revenue
Revenue from operations
2 Segment Result
Profit (+) / Loss (-) before tax and interest from each segment
Total Profit before tax
i. Finance cost
ii. Other Unallocable Expenditure net off Unallocable income
Profit before tax
3 (Segment Asset - Segment Liabilities)
Segment Asset
Total Segment Asset
Un-allocable Assets null null
Net Segment Asset null null
4 Segment Liabilities
Segment Liabilities
Total Segment Liabilities
Un-allocable Liabilities null null
Net Segment Liabilities null null
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 01-04-2026 01-04-2026
B Date of end of reporting period 30-06-2026 30-06-2026
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
Total Amount of items that will not be reclassified to profit and loss
2 Income tax relating to items that will not be reclassified to profit or loss (4.10) (4.10)
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 4.10 4.10





Details of Impact of Audit Qualification

Amount in (Lakhs)

Whether results are audited or unaudited Unaudited
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 No
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 KARP & CO. Yes 30-06-2028