INTEGRATED FILING — Other than Banks



General information about company

Scrip code 000000
NSE Symbol SWARAJ
MSEI Symbol NOTLISTED
ISIN INE0GMR01016
Name of Company SWARAJ SUITING LIMITED
Type of company SME
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 08-11-2025
Description of presentation currency INR
Level of rounding used in financial results Lakhs
Reporting Type Half Yearly
Reporting Quarter Half yearly
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 14-11-2025   16:30:00
End date and time of board meeting 14-11-2025   17:40:00
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 — Other than Bank

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 01-04-2025 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 Revenue From Operations
Revenue from operations 20,416.85 20,416.85
Other income 136.11 136.11
Total Income 20,552.96 20,552.96
2 Expenses
(a) Cost of materials consumed 12,456.13 12,456.13
(b) Purchases of stock-in-trade 6,569.18 6,569.18
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade (6,886.67) (6,886.67)
(d) Employee benefit expense 1,378.24 1,378.24
(e) Finance costs 1,947.64 1,947.64
(f) Depreciation and amortisation expense 1,047.72 1,047.72
(g) Other Expenses
1 Manufacturing Expenses 1,129.05 1,129.05
2 ADMINISTRATIVE EXPENSES 349.77 349.77
3 SELLING & DISTRIBUTION EXPENSES 195.17 195.17
Total other expenses 1,673.99 1,673.99
Total expenses 18,186.23 18,186.23
3 Profit before exceptional and extraordinary items and tax 2,366.73 2,366.73
4 Exceptional items 0.00 0.00
5 Profit before extraordinary items and tax 2,366.73 2,366.73
6 Extraordinary items 0.00 0.00
7 Profit before tax 2,366.73 2,366.73
8 Tax Expense
Current tax 388.12 388.12
Deferred tax 277.08 277.08
Total tax expenses 665.20 665.20
9 Net Profit Loss for the period from continuing operations 1,701.53 1,701.53
10 Profit (loss) from discontinuing operations before tax 0.00 0.00
11 Tax expense of discontinuing operations 0.00 0.00
12 Net profit (loss) from discontinuing operation after tax 0.00 0.00
13 Profit (loss) for period before minority interest 1,701.53 1,701.53
14 Share of profit (loss) of associates 89.05 89.05
15 Profit (loss) of minority interest 0.00 0.00
16 Net profit (Loss) for the period 1,790.58 1,790.58
17 Details of equity share capital
Paid-up equity share capital 2,201.83 2,201.83
Face value of equity share capital 10 10
18 Reserves excluding revaluation reserve
19 Earnings per equity share
Basic earnings (loss) per share from continuing and discontinued operations 8.13 8.13
Diluted earnings (loss) per share from continuing and discontinued operations 8.13 8.13
20 Debt equity ratio 1.96 1.96
21 Debt service coverage ratio 2.29 2.29
22 Interest service coverage ratio 2.22 2.22
23 Disclosure of notes on financial results Textual Information(1)


Text Block

Textual Information(1) 1. The above Financial Results were reviewed by the Audit committee and approved by the Board of directors at their respective meeting held on 14.11.2025. 2. The Financial Results are prepared in accordance with the Accounting Standards prescribed under Section 133 of the Companies Act, 2013 read with Rule 7 of the Companies (Accounts) Rules, 2014 other recognized Accounting Practices and Policies as applicable. 3. As required under Regulation 33 of SEBI (Listing Obligation and Disclosure Requirements) Regulation, 2015, the Limited Review by the Statutory Auditors has been completed and the unmodified report is submitted to NSE. The said Report does not have any impact on the above Results and Notes which needs explanation. 4. Previous year's figures are re-grouped , re-classified wherever necessary for the better presentation. 5. As our company is listed on SME platform of NSE , it has been exempted from Applicability of IND-AS as per proviso to Rule 4 of Companies( Indian Accounting Standards) Rules, 2015 6. During the Period the company has not issued any kind of Shares. 7. There were no investor Complaints received/ pending as on 30.09.2025 8. The requirement of AS-17Segment Reporting is not applicable to the Company as it is engaged in single business segment. 9. The figures of half year ended 31st March 2025 are the balancing figures between audited figures in respect of the full financial year 2024-25 and the half year ended up to 30th September 2024. 10. Income Tax has been recognised in each interim period based on the new tax regime opted by the assessee. 11. Deferred Tax has been recognised in each interim period based on the estimates made by the management.


Remarks

20 Debt equity ratio
21 Debt service coverage ratio
22 Interest service coverage ratio


Cash flow statement — indirect

Amount in (Lakhs)

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
D Nature of report standalone or consolidated Consolidated
1 Statement of cash flows
Cash flows from used in operating activities
Profit before extraordinary items and tax 2,366.73
2 Adjustments for reconcile profit (loss)
Adjustments to profit (loss)
Adjustments for finance costs 1,947.64
Adjustments for depreciation and amortisation expense 1,047.72
Adjustments for impairment loss reversal of impairment loss recognised in profit or loss 0.00
Adjustments for unrealised foreign exchange losses gains 0.00
Adjustments for dividend income 0.00
Adjustments for share-based payments 0.00
Other adjustments for which cash effects are investing or financing cash flow 0.00
Other adjustments to reconcile profit (loss) 0.00
Other adjustments for non-cash items 0.00
Share of profit and loss from partnership firm or association of persons or limited liability partnerships 0.00
Total adjustments to profit (loss) 2,995.36
3 Adjustments for working capital
Adjustments for decrease (increase) in inventories (7,901.89)
Adjustments for decrease (increase) in trade receivables 668.50
Adjustments for decrease (increase) in other current assets 490.49
Adjustments for increase (decrease) in trade payables (1,793.79)
Adjustments for increase (decrease) in other current liabilities 15.36
Adjustments for provisions 0.00
Total adjustments for working capital (8,521.33)
Total adjustments for reconcile profit (loss) (5,525.97)
Net cash flows from (used in) operations (3,159.24)
Dividends received 0.00
Interest paid 0.00
Interest received (8.60)
Income taxes paid (refund) 0.00
Other inflows (outflows) of cash 18.33
Net cash flows from (used in) operating activities before extraordinary items (3,149.51)
Proceeds from extraordinary items 0.00
Payment for extraordinary items 0.00
Net cash flows from (used in) operating activities (3,149.51)
4 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 0.00
Purchase of property plant and equipment 1,163.76
Proceeds from sales of intangible assets 0.00
Purchase of intangible assets 48.23
Cash advances and loans made to other parties 7.51
Cash receipts from repayment of advances and loans made to other parties 0.00
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 0.00
Interest received 8.60
Income taxes paid (refund) 0.00
Other inflows (outflows) of cash (117.00)
Proceeds from government grants 0.00
Net cash flows from (used in) investing activities before extraordinary items (1,327.90)
Proceeds from extraordinary items 0.00
Payment for extraordinary items 0.00
Net cash flows from (used in) investing activities (1,327.90)
Cash flows from used in financing activities
Proceeds from issuing shares 0.00
Proceeds from issuing other equity instruments 0.00
Proceeds from issuing debentures notes bonds etc 0.00
Proceeds from borrowings 6,447.54
Repayments of borrowings 0.00
Dividends paid 0.00
Interest paid 1,947.64
Income taxes paid (refund) 0.00
Other inflows (outflows) of cash 0.00
Net cash flows from (used in) financing activities before extraordinary items 4,499.90
Proceeds from extraordinary items 0.00
Payment for extraordinary items 0.00
Net cash flows from (used in) financing activities 4,499.90
Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes 22.49
6 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 22.49
Cash and cash equivalents cash flow statement at beginning of period 48.87
Cash and cash equivalents cash flow statement at end of period 71.36


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
Equity and liabilities
1 Shareholders' funds
Share capital 2,201.83
Reserves and surplus 14,950.39
Money received against share warrants 0.00
Total shareholders' funds 17,152.22
2 Share application money pending allotment 0.00
3 Deferred government grants 0.00
4 Minority interest
5 Non-current liabilities
Long-term borrowings 19,761.94
Deferred tax liabilities (net) 900.37
Foreign currency monetary item translation difference liability account 0.00
Other long-term liabilities 0.00
Long-term provisions 165.85
Total non-current liabilities 20,828.16
6 Current liabilities
Short-term borrowings 13,469.93
Trade Payables
(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 11,364.06
Total Trade payable 11,364.06
Other current liabilities 1,015.11
Short-term provisions 389.62
Total current liabilities 26,238.72
Total equity and liabilities 64,219.10
Assets
1 Non-current assets
i Property, Plant and Equipment and Intangible assets
Property, Plant and Equipment 29,540.43
Producing properties 0.00
Intangible assets 114.87
Preproducing properties 0.00
Property, Plant and Equipment capital work-in-progress 0.00
Intangible assets under development or work-in-progress 0.00
Total Property, Plant and Equipment and Intangible assets 29,655.30
ii Non-current investments 457.21
v Deferred tax assets (net) 0.00
vi Foreign currency monetary item translation difference asset account 0.00
vii Long-term loans and advances 353.28
viii Other non-current assets 339.12
Total non-current assets 30,804.91
Current assets
Current investments 0.00
Inventories 21,853.12
Trade receivables 9,417.27
Cash and cash equivalents 71.36
Bank balance other than cash and cash equivalents 0.00
Short-term loans and advances 44.27
Other current assets 2,028.17
Total current assets 33,414.19
Total assets 64,219.10
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 01-04-2025 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)
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
Net Segment Asset
4 Segment Liabilities
Segment Liabilities
Total Segment Liabilities
Un-allocable Liabilities
Net Segment Liabilities
Disclosure of notes on segments




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 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 KARP AND CO. Yes 30-06-2028