General information about company |
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| 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-2024 | ||
| Date of end of financial year | 31-Mar-2025 | ||
| Date of board meeting when results were approved | 30-May-2025 | ||
| Date on which prior intimation of the meeting for considering financial results was informed to the exchange | 21-May-2025 | ||
| Description of presentation currency | INR (in Actuals) | ||
| 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 | 30-May-2025 17:00:00 | ||
| End date and time of board meeting | 30-May-2025 19:30:00 | ||
| 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 |
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|---|---|---|---|
| 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-Jan-2025 | 01-Apr-2024 |
| B | Date of end of reporting period | 31-Mar-2025 | 31-Mar-2025 |
| C | Whether results are audited or unaudited | Audited | Audited |
| D | Nature of report standalone or consolidated | 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 | 8557529000 | 49378686000 | |
| Other income | 262806000 | 19458117000 | |
| Total income | 8820335000 | 68836803000 | |
| 2 | Expenses | ||
| (a) | Cost of materials consumed | 7616780000 | 41549613000 |
| (b) | Purchases of stock-in-trade | 0 | 0 |
| (c) | Changes in inventories of finished goods, work-in-progress and stock-in-trade | 244334000 | 316161000 |
| (d) | Employee benefit expense | 228234000 | 746362000 |
| (e) | Finance costs | 226421000 | 1856685000 |
| (f) | Depreciation, depletion and amortisation expense | 308416000 | 1472930000 |
| (f) | Other Expenses | ||
| 1 | Other Expenses | 329099000 | 8180073000 |
| Total other expenses | 329099000 | 8180073000 | |
| Total expenses | 8953284000 | 54121824000 | |
| 3 | Total profit before exceptional items and tax | -132949000 | 14714979000 |
| 4 | Exceptional items | -22264000 | -22264000 |
| 5 | Total profit before tax | -155213000 | 14692715000 |
| 6 | Tax expense | ||
| 7 | Current tax | 77767000 | 5680166000 |
| 8 | Deferred tax | -8264000 | 273145000 |
| 9 | Total tax expenses | 69503000 | 5953311000 |
| 10 | Net movement in regulatory deferral account balances related to profit or loss and the related deferred tax movement | 0 | 0 |
| 11 | Net Profit Loss for the period from continuing operations | -224716000 | 8739404000 |
| 12 | Profit (loss) from discontinued operations before tax | 0 | 0 |
| 13 | Tax expense of discontinued operations | 0 | 0 |
| 14 | Net profit (loss) from discontinued operation after tax | 0 | 0 |
| 15 | Share of profit (loss) of associates and joint ventures accounted for using equity method | 1247000 | 4647000 |
| 16 | Total profit (loss) for period | -223469000 | 8744051000 |
| 17 | Other comprehensive income net of taxes | -11564000 | 293054000 |
| 18 | Total Comprehensive Income for the period | -235033000 | 9037105000 |
| 19 | Total profit or loss, attributable to | ||
| Profit or loss, attributable to owners of parent | -177300000 | 7553030000 | |
| Total profit or loss, attributable to non-controlling interests | -46169000 | 1191021000 | |
| 20 | Total Comprehensive income for the period attributable to | ||
| Comprehensive income for the period attributable to owners of parent | -184330000 | 7713559000 | |
| Total comprehensive income for the period attributable to owners of parent non-controlling interests | -50703000 | 1323546000 | |
| 21 | Details of equity share capital | ||
| Paid-up equity share capital | 313457000 | 313457000 | |
| Face value of equity share capital | 1 | 1 | |
| 27 | Details of debt securities | ||
| 22 | Reserves excluding revaluation reserve | 73113830000 | |
| 23 | Earnings per share | ||
| i | Earnings per equity share for continuing operations | ||
| Basic earnings (loss) per share from continuing operations | -0.75 | 28.83 | |
| Diluted earnings (loss) per share from continuing operations | -0.75 | 28.83 | |
| 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 | -0.75 | 28.83 | |
| Diluted earnings (loss) per share from continuing and discontinued operations | -0.75 | 28.83 | |
| 24 | Debt equity ratio | ||
| 25 | Debt service coverage ratio | ||
| 26 | Interest service coverage ratio | ||
| 27 | Disclosure of notes on financial results | ||
Remarks |
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| Debt equity ratio | |
| Debt service coverage ratio | |
| Interest service coverage ratio | |
Statement of Asset and Liabilities |
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|---|---|---|---|
| Particulars | Year ended (dd-mm-yyyy) | ||
| Date of start of reporting period | 01-Apr-2024 | ||
| Date of end of reporting period | 31-Mar-2025 | ||
| Whether results are audited or unaudited | Audited | ||
| Nature of report standalone or consolidated | Consolidated | ||
| Assets | |||
| 1 | Non-current assets | ||
| Property, plant and equipment | 32277517000 | ||
| Capital work-in-progress | 38699354000 | ||
| Investment property | 3518644000 | ||
| Goodwill | 0 | ||
| Other intangible assets | 1548882000 | ||
| Intangible assets under development | 0 | ||
| Biological assets other than bearer plants | 0 | ||
| Investments accounted for using equity method | 0 | ||
| Non-current financial assets | |||
| Non-current investments | 71301000 | ||
| Trade receivables, non-current | 387898000 | ||
| Loans, non-current | 0 | ||
| Other non-current financial assets | 100000 | ||
| Total non-current financial assets | 459299000 | ||
| Deferred tax assets (net) | 0 | ||
| Other non-current assets | 1802782000 | ||
| Total non-current assets | 78306478000 | ||
| 2 | Current assets | ||
| Inventories | 16742621000 | ||
| Current financial asset | |||
| Current investments | 6613012000 | ||
| Trade receivables, current | 13520130000 | ||
| Cash and cash equivalents | 1367575000 | ||
| Bank balance other than cash and cash equivalents | 14397230000 | ||
| Loans, current | 1905419000 | ||
| Other current financial assets | 431281000 | ||
| Total current financial assets | 38234647000 | ||
| Current tax assets (net) | 0 | ||
| Other current assets | 2751252000 | ||
| Total current assets | 57728520000 | ||
| 3 | Non-current assets classified as held for sale | 0 | |
| 4 | Regulatory deferral account debit balances and related deferred tax Assets | 0 | |
| Total assets | 136034998000 | ||
| Equity and liabilities | |||
| 1 | Equity | ||
| Equity attributable to owners of parent | |||
| Equity share capital | 313457000 | ||
| Other equity | 73113830000 | ||
| Total equity attributable to owners of parent | 73427287000 | ||
| Non controlling interest | 15775849000 | ||
| Total equity | 89203136000 | ||
| 2 | Liabilities | ||
| Non-current liabilities | |||
| Non-current financial liabilities | |||
| Borrowings, non-current | 16564749000 | ||
| Trade payables, non-current | |||
| (A) Total outstanding dues of micro enterprises and small enterprises | 0 | ||
| (B) Total outstanding dues of creditors other than micro enterprises and small enterprises | 1528518000 | ||
| Total Trade payable | 1528518000 | ||
| Other non-current financial liabilities | 1663815000 | ||
| Total non-current financial liabilities | 19757082000 | ||
| Provisions, non-current | 50839000 | ||
| Deferred tax liabilities (net) | 23769000 | ||
| Deferred government grants, Non-current | 0 | ||
| Other non-current liabilities | 0 | ||
| Total non-current liabilities | 19831690000 | ||
| Current liabilities | |||
| Current financial liabilities | |||
| Borrowings, current | 11453207000 | ||
| Trade payables, current | |||
| (A) Total outstanding dues of micro enterprises and small enterprises | 121467000 | ||
| (B) Total outstanding dues of creditors other than micro enterprises and small enterprises | 7882788000 | ||
| Total Trade payable | 8004255000 | ||
| Other current financial liabilities | 1611289000 | ||
| Total current financial liabilities | 21068751000 | ||
| Other current liabilities | 403191000 | ||
| Provisions, current | 5528230000 | ||
| Current tax liabilities (Net) | 0 | ||
| Deferred government grants, Current | |||
| Total current liabilities | 27000172000 | ||
| 3 | Liabilities directly associated with assets in disposal group classified as held for sale | 0 | |
| 4 | Regulatory deferral account credit balances and related deferred tax liability | 0 | |
| Total liabilities | 46831862000 | ||
| Total equity and liabilites | 136034998000 | ||
| Disclosure of notes on assets and liabilities | |||
Format for Reporting Segmenet wise Revenue, Results and Capital Employed along with the company results |
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|---|---|---|---|---|---|---|---|
| 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-Jan-2025 | 01-Apr-2024 | |||||
| Date of end of reporting period | 31-Mar-2025 | 31-Mar-2025 | |||||
| Whether accounts 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 | 391781000 | 1131737000 | ||||
| 2 | Segment - Energy | 0 | 3810352000 | ||||
| 3 | Segment - Construction/Others | 243630000 | 1213588000 | ||||
| 4 | Segment - Distribution & Development | 7662147000 | 42106264000 | ||||
| 5 | Segment - Warehousing | 210847000 | 1046399000 | ||||
| 6 | Segment - Manufacturing | 0 | 0 | ||||
| 7 | Segment - Power Generation | 0 | 0 | ||||
| 8 | Segment - Shipyard | 49124000 | 70346000 | ||||
| Total Segment Revenue | 8557529000 | 49378686000 | |||||
| Less: Inter segment revenue | 0 | 0 | |||||
| Revenue from operations | 8557529000 | 49378686000 | |||||
| 2 | Segment Result | ||||||
| Profit (+) / Loss (-) before tax and interest from each segment | |||||||
| 1 | Segment - Textile | 19841000 | 68299000 | ||||
| 2 | Segment - Energy | 297504000 | 16305936000 | ||||
| 3 | Segment - Construction/Others | -98835000 | 217810000 | ||||
| 4 | Segment - Distribution & Development | 120786000 | 1194879000 | ||||
| 5 | Segment - Warehousing | -77445000 | 342853000 | ||||
| 6 | Segment - Manufacturing | 0 | 0 | ||||
| 7 | Segment - Power Generation | 0 | 0 | ||||
| 8 | Segment - Shipyard | -170879000 | -1568114000 | ||||
| Total Profit before tax | 90972000 | 16561663000 | |||||
| i. Finance cost | 226421000 | 226421000 | |||||
| ii. Other Unallocable Expenditure net off Unallocable income | 18517000 | 18517000 | |||||
| Profit before tax | -153966000 | 14697362000 | |||||
| 3 | (Segment Asset - Segment Liabilities) | ||||||
| Segment Asset | |||||||
| 1 | Segment - Textile | 2001943000 | 2001943000 | ||||
| 2 | Segment - Energy | 48435536000 | 48435536000 | ||||
| 3 | Segment - Construction/Others | 16390282000 | 16390282000 | ||||
| 4 | Segment - Distribution & Development | 22708351000 | 22708351000 | ||||
| 5 | Segment - Warehousing | 12059829000 | 12059829000 | ||||
| 6 | Segment - Manufacturing | 3648907000 | 3648907000 | ||||
| 7 | Segment - Power Generation | 0 | 0 | ||||
| 8 | Segment - Shipyard | 30775110000 | 30775110000 | ||||
| Total Segment Asset | 136019958000 | 136019958000 | |||||
| Un-allocable Assets | 15040000 | 15040000 | |||||
| Net Segment Asset | 136034998000 | 136034998000 | |||||
| 4 | Segment Liabilities | ||||||
| Segment Liabilities | |||||||
| 1 | Segment - Textile | 234431000 | 234431000 | ||||
| 2 | Segment - Energy | 3501989000 | 3501989000 | ||||
| 3 | Segment - Construction/Others | 9990345000 | 9990345000 | ||||
| 4 | Segment - Distribution & Development | 8049719000 | 8049719000 | ||||
| 5 | Segment - Warehousing | 2705387000 | 2705387000 | ||||
| 6 | Segment - Manufacturing | 441106000 | 441106000 | ||||
| 7 | Segment - Power Generation | 0 | 0 | ||||
| 8 | Segment - Shipyard | 16372137000 | 16372137000 | ||||
| Total Segment Liabilities | 41295114000 | 41295114000 | |||||
| Un-allocable Liabilities | 5536748000 | 5536748000 | |||||
| Net Segment Liabilities | 46831862000 | 46831862000 | |||||
| Disclosure of notes on segments | |||||||
Other Comprehensive Income |
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|---|---|---|---|
| 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-Jan-2025 | 01-Apr-2024 |
| B | Date of end of reporting period | 31-Mar-2025 | 31-Mar-2025 |
| 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 | Actuarial Gain/Loss due to change in financial assumption and experience variances | 63000 | 63000 |
| 2 | Exchange differences on translating foreign operations | -11627000 | 292991000 |
| Total Amount of items that will not be reclassified to profit and loss | -11564000 | 293054000 | |
| 2 | Income tax relating to items that will not be reclassified to profit or loss | 0 | 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 | 0 | 0 |
| 5 | Total Other comprehensive income | -11564000 | 293054000 |
Cash flow statement, indirect |
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|---|---|---|---|---|---|---|
| Particulars | Year ended (dd-mm-yyyy) | |||||
| A | Date of start of reporting period | 01-Apr-2024 | ||||
| B | Date of end of reporting period | 31-Mar-2025 | ||||
| C | Whether results are audited or unaudited | Audited | ||||
| D | Nature of report standalone or consolidated | Consolidated | ||||
| Part I | Blue color marked fields are non-mandatory. | |||||
| Statement of cash flows | ||||||
| Cash flows from used in operating activities | ||||||
| Profit before tax | 14692715000 | |||||
| Adjustments for reconcile profit (loss) | ||||||
| Adjustments for finance costs | 0 | |||||
| Adjustments for decrease (increase) in inventories | -14461853000 | |||||
| Adjustments for decrease (increase) in trade receivables, current | 5633832000 | |||||
| Adjustments for decrease (increase) in trade receivables, non-current | -47133000 | |||||
| Adjustments for decrease (increase) in other current assets | -898960000 | |||||
| Adjustments for decrease (increase) in other non-current assets | -844250000 | |||||
| Adjustments for other financial assets, non-current | 0 | |||||
| Adjustments for other financial assets, current | -413689000 | |||||
| Adjustments for other bank balances | 0 | |||||
| Adjustments for increase (decrease) in trade payables, current | 5409400000 | |||||
| Adjustments for increase (decrease) in trade payables, non-current | 0 | |||||
| Adjustments for increase (decrease) in other current liabilities | -94076000 | |||||
| Adjustments for increase (decrease) in other non-current liabilities | 0 | |||||
| Adjustments for depreciation and amortisation expense | 1472930000 | |||||
| Adjustments for impairment loss reversal of impairment loss recognised in profit or loss | 0 | |||||
| Adjustments for provisions, current | 20424000 | |||||
| Adjustments for provisions, non-current | 0 | |||||
| Adjustments for other financial liabilities, current | 170169000 | |||||
| Adjustments for other financial liabilities, non-current | 734489000 | |||||
| Adjustments for unrealised foreign exchange losses gains | 0 | |||||
| Adjustments for dividend income | 0 | |||||
| Adjustments for interest income | 0 | |||||
| Adjustments for share-based payments | 0 | |||||
| Adjustments for fair value losses (gains) | 0 | |||||
| Adjustments for undistributed profits of associates | 0 | |||||
| Other adjustments for which cash effects are investing or financing cash flow | -18251954000 | |||||
| Other adjustments to reconcile profit (loss) | 0 | |||||
| Other adjustments for non-cash items | 579259000 | |||||
| Share of profit and loss from partnership firm or association of persons or limited liability partnerships | 4647000 | |||||
| Total adjustments for reconcile profit (loss) | -20986765000 | |||||
| Net cash flows from (used in) operations | -6294050000 | |||||
| Dividends received | -551000 | |||||
| Interest paid | -1856685000 | |||||
| Interest received | -1019325000 | |||||
| Income taxes paid (refund) | 122109000 | |||||
| Other inflows (outflows) of cash | 290730000 | |||||
| Net cash flows from (used in) operating activities | -5288620000 | |||||
| Cash flows from used in investing activities | ||||||
| Cash flows from losing control of subsidiaries or other businesses | 0 | |||||
| Cash flows used in obtaining control of subsidiaries or other businesses | 11075691000 | |||||
| Other cash receipts from sales of equity or debt instruments of other entities | 0 | |||||
| Other cash payments to acquire equity or debt instruments of other entities | 0 | |||||
| Other cash receipts from sales of interests in joint ventures | 0 | |||||
| Other cash payments to acquire interests in joint ventures | 0 | |||||
| Cash receipts from share of profits of partnership firm or association of persons or limited liability partnerships | 0 | |||||
| Cash payment for investment in partnership firm or association of persons or limited liability partnerships | 0 | |||||
| Proceeds from sales of property, plant and equipment | 34197232000 | |||||
| Purchase of property, plant and equipment | 2987737000 | |||||
| Proceeds from sales of investment property | 0 | |||||
| Purchase of investment property | 19085940000 | |||||
| Proceeds from sales of intangible assets | 13907920000 | |||||
| Purchase of intangible assets | 1730716000 | |||||
| Proceeds from sales of intangible assets under development | 0 | |||||
| Purchase of intangible assets under development | 0 | |||||
| Proceeds from sales of goodwill | 0 | |||||
| Purchase of goodwill | 0 | |||||
| Proceeds from biological assets other than bearer plants | 0 | |||||
| Purchase of biological assets other than bearer plants | 0 | |||||
| Proceeds from government grants | 0 | |||||
| Proceeds from sales of other long-term assets | 0 | |||||
| Purchase of other long-term assets | 0 | |||||
| Cash advances and loans made to other parties | 0 | |||||
| Cash receipts from repayment of advances and loans made to other parties | -789778000 | |||||
| Cash payments for future contracts, forward contracts, option contracts and swap contracts | 0 | |||||
| Cash receipts from future contracts, forward contracts, option contracts and swap contracts | 0 | |||||
| Dividends received | 551000 | |||||
| Interest received | 1019325000 | |||||
| Income taxes paid (refund) | 0 | |||||
| Other inflows (outflows) of cash | 0 | |||||
| Net cash flows from (used in) investing activities | 13455166000 | |||||
| Cash flows from used in financing activities | ||||||
| Proceeds from changes in ownership interests in subsidiaries | 0 | |||||
| Payments from changes in ownership interests in subsidiaries | 0 | |||||
| Proceeds from issuing shares | -43542000 | |||||
| Proceeds from issuing other equity instruments | 0 | |||||
| Payments to acquire or redeem entity's shares | 0 | |||||
| Payments of other equity instruments | 0 | |||||
| Proceeds from exercise of stock options | 0 | |||||
| Proceeds from issuing debentures notes bonds etc | 0 | |||||
| Proceeds from borrowings | 0 | |||||
| Repayments of borrowings | 3665432000 | |||||
| Payments of lease liabilities | 0 | |||||
| Dividends paid | 31949000 | |||||
| Interest paid | 1856685000 | |||||
| Income taxes paid (refund) | 0 | |||||
| Other inflows (outflows) of cash | 0 | |||||
| Net cash flows from (used in) financing activities | -5597608000 | |||||
| Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes | 2568938000 | |||||
| Effect of exchange rate changes on cash and cash equivalents | ||||||
| Effect of exchange rate changes on cash and cash equivalents | 0 | |||||
| Net increase (decrease) in cash and cash equivalents | 2568938000 | |||||
| Cash and cash equivalents cash flow statement at beginning of period | 13195867000 | |||||
| Cash and cash equivalents cash flow statement at end of period | 15764805000 | |||||
Details of Impact of Audit Qualification |
|
|---|---|
| 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-Jul-2026 | ||
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