INTEGRATED FILING — Other than Banks



General information about company

Scrip code 000000
NSE Symbol SAWALIYA
MSEI Symbol NOTLISTED
ISIN INE10VS01016
Name of Company Sawaliya Food Products 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 30-05-2026
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 25-05-2026
Description of presentation currency INR
Level of rounding used in financial results Lakhs
Reporting Type Half Yearly
Reporting Quarter Yearly
Nature of report standalone or consolidated Standalone
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 Single segment
Description of single segment Manufacturer and processer of dehydrated vegetables, serving leading institutional manufacturers engaged in branded packaged food industries, traders and international importers of dehydrated products.
Start date and time of board meeting 30-05-2026   14:00:00
End date and time of board meeting 30-05-2026   17:30:00
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
Whether the company has any related party? Yes
Whether the company has entered into any Related Party transaction during the selected half year for which it wants to submit disclosure? Yes
(I) We declare that the acceptance of fixed deposits by the bans/Non-Banking Finance Company are at the terms uniformly applicable/offered to all shareholders/public NA
(II) We declare that the scheduled commercial bank, as per RBI circular RBI/DBR/2015-16/19 dated March 03, 2016, has allowed additional interest of one per cent per annum, over and above the rate of interest mentioned in the schedule of interest rates on savings or a term deposits of banks staff and their exclusive associations as well as on deposits of Chairman, Chairman & Managing Director, Executive Director or such other Executives appointed for a fixed tenure. NA
(III) Whether the company is a high value debt listed entity according to regulation 15 (1A)? No
(a) If answer to above question is Yes, whether complying with proviso to regulation 23 (9), i.e., submitting RPT disclosures on the day of results publication?
(b) If answer to above question is No, please explain the reason for not complying.
Whether the updated Related Party Transactions (RPT) Policy (in compliance with Reg. 23 of SEBI LODR) has been uploaded on the website of the Company? Yes
Latest Date on which RPT policy is updated 30-05-2026
Indicate Company website link for updated RPT policy of the Company https://sawaliyafood.com/policies/
Whether statement on deviation or variation for proceeds of public issue, rights issue, preferential issue, qualified institutions placement etc. is applicable to the company for the current quarter? Yes
No. of times funds raised during the quarter 1
Whether the disclosure for the Default on Loans and Debt Securities is applicable to the entity? No
Not Applicable


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 01-10-2025 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 Standalone Standalone
1 Revenue From Operations
Revenue from operations 2,140.38 4,130.66
Other income 70.98 73.36
Total Income 2,211.36 4,204.02
2 Expenses
(a) Cost of materials consumed 1,140.32 1,964.26
(b) Purchases of stock-in-trade 434.10 434.10
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade (297.75) 236.54
(d) Employee benefit expense 38.62 97.18
(e) Finance costs 60.95 168.97
(f) Depreciation and amortisation expense 23.55 48.08
(g) Other Expenses
1 Other Expenses 107.23 183.08
Total other expenses 107.23 183.08
Total expenses 1,507.02 3,132.21
3 Profit before exceptional and extraordinary items and tax 704.34 1,071.81
4 Exceptional items 0.00 0.00
5 Profit before extraordinary items and tax 704.34 1,071.81
6 Extraordinary items 0.00 0.00
7 Profit before tax 704.34 1,071.81
8 Tax Expense
Current tax 172.03 262.03
Deferred tax 4.72 9.30
Total tax expenses 176.75 271.33
9 Net Profit Loss for the period from continuing operations 527.59 800.48
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 527.59 800.48
14 Share of profit (loss) of associates
15 Profit (loss) of minority interest
16 Net profit (Loss) for the period 527.59 800.48
17 Details of equity share capital
Paid-up equity share capital 89,52,895.82 89,52,896.00
Face value of equity share capital 10 10
18 Reserves excluding revaluation reserve 0.00
19 Earnings per equity share
Basic earnings (loss) per share from continuing and discontinued operations 5.89 8.94
Diluted earnings (loss) per share from continuing and discontinued operations 5.89 8.94
20 Debt equity ratio
21 Debt service coverage ratio
22 Interest service coverage ratio
23 Disclosure of notes on financial results Textual Information(1)


Text Block

Textual Information(1) 1. The Company has completed initial public offering (IPO) of its Equity shares and the equity shares got listed on SME platform of NSE Limited (NSE Emerge) on 14.08.2025. Accordingly the financial results for the Half year and year ended 31st March,2026 have been prepared in accordance with SEBI(LODR) Regulations. 2.The above audited financial results of the company for half year and year ended on 31st March, 2026 have been approved by the Board of Directors in their meeting held on Saturday, 30th Day of May 2026. The above results for the half year and year ended on 31st March, 2026 have been Audited by the statutory auditors of the company in terms of Regulation 33 of the SEBI (Listing obligations and Disclosure Requirements) Regulations, 2015 who have expressed an unmodified opinion. The company’s management has exercised necessary due diligence to ensure that the unaudited financial result provide a true and fair view of its affairs. 3.The Statement of Assets & Liabilities as at March 31st, 2026 is annexed with the financial results along with the Cash Flow Statements. 4.This above unaudited Financial Results have been prepared in accordance with the guidelines issued by the Securities and Exchange Board of India (SEBI) and the Companies ( Accounting Standards) Rules, 2015 (AS) prescribed under section 133 of the Companies Act, 2013 and other recognised accounting practices and policies to the extent applicable. 5.The Company has made Initial Public offer of 29,02,800 equity shares of face value of Rs. 10 each with premium of Rs.110 each aggregation to Rs. 34,83,36,000 which is fully subscribed and shares were allotted on 14th Aug. 2025. 6.The figures of the previous period / year have been re-stated/ re-grouped / re-arranged/ reclassified and / or recasted wherever found necessary. 7.The aforesaid un-Audited financial Results will be uploaded on the Company’s website https://sawaliyafood.com and will also be available on the websites of the Stock exchanges i.e. www.bseindia.com and www.nseindia.com for the benefit of shareholders and investors.


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 31-03-2026
C Whether results are audited or unaudited Audited
D Nature of report standalone or consolidated Standalone
1 Statement of cash flows
Cash flows from used in operating activities
Profit before extraordinary items and tax 1,071.81
2 Adjustments for reconcile profit (loss)
Adjustments to profit (loss)
Adjustments for finance costs (31.11)
Adjustments for depreciation and amortisation expense 48.08
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) 0.65
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) 17.62
3 Adjustments for working capital
Adjustments for decrease (increase) in inventories 196.00
Adjustments for decrease (increase) in trade receivables (916.89)
Adjustments for decrease (increase) in other current assets (312.40)
Adjustments for increase (decrease) in trade payables 0.00
Adjustments for increase (decrease) in other current liabilities 218.39
Adjustments for provisions 0.00
Total adjustments for working capital (814.90)
Total adjustments for reconcile profit (loss) (797.28)
Net cash flows from (used in) operations 274.53
Dividends received 0.00
Interest paid 0.00
Interest received 0.00
Income taxes paid (refund) 262.03
Other inflows (outflows) of cash 0.00
Net cash flows from (used in) operating activities before extraordinary items 12.50
Proceeds from extraordinary items 0.00
Payment for extraordinary items 0.00
Net cash flows from (used in) operating activities 12.50
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 1.24
Purchase of property plant and equipment 484.49
Proceeds from sales of intangible assets 0.00
Purchase of intangible assets 0.00
Cash advances and loans made to other parties 1,159.72
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 73.36
Income taxes paid (refund) 0.00
Other inflows (outflows) of cash 0.00
Proceeds from government grants 0.00
Net cash flows from (used in) investing activities before extraordinary items (1,569.61)
Proceeds from extraordinary items 0.00
Payment for extraordinary items 0.00
Net cash flows from (used in) investing activities (1,569.61)
Cash flows from used in financing activities
Proceeds from issuing shares 3,123.36
Proceeds from issuing other equity instruments 0.00
Proceeds from issuing debentures notes bonds etc 0.00
Proceeds from borrowings (735.56)
Repayments of borrowings 0.00
Dividends paid 0.00
Interest paid 42.25
Income taxes paid (refund) 0.00
Other inflows (outflows) of cash (279.24)
Net cash flows from (used in) financing activities before extraordinary items 2,066.31
Proceeds from extraordinary items 0.00
Payment for extraordinary items 0.00
Net cash flows from (used in) financing activities 2,066.31
Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes 509.20
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 509.20
Cash and cash equivalents cash flow statement at beginning of period 13.82
Cash and cash equivalents cash flow statement at end of period 523.02


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 Standalone
Equity and liabilities
1 Shareholders' funds
Share capital 991.82
Reserves and surplus 3,916.97
Money received against share warrants
Total shareholders' funds 4,908.79
2 Share application money pending allotment 0.00
3 Deferred government grants
4 Minority interest
5 Non-current liabilities
Long-term borrowings 972.86
Deferred tax liabilities (net) 32.87
Foreign currency monetary item translation difference liability account
Other long-term liabilities
Total of Other long-term liabilities
Long-term provisions 5.40
Total non-current liabilities 1,011.13
6 Current liabilities
Short-term borrowings 540.70
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 645.75
Total Trade payable 645.75
Other current liabilities
1 Other Current Liabilities 8.05
Total of Other long-term liabilities 8.05
Short-term provisions 654.51
Total current liabilities 1,849.01
Total equity and liabilities 7,768.93
Assets
1 Non-current assets
i Property, Plant and Equipment and Intangible assets
Property, Plant and Equipment 769.84
Producing properties 0.00
Intangible assets 0.00
Preproducing properties 0.00
Property, Plant and Equipment capital work-in-progress 41.74
Intangible assets under development or work-in-progress 0.00
Total Property, Plant and Equipment and Intangible assets 811.58
ii Non-current investments 0.00
v Deferred tax assets (net) 0.00
vi Foreign currency monetary item translation difference asset account
vii Long-term loans and advances 0.00
Other non-current assets
1 Other Non- Current Assets 18.85
Total of Other non-current assets 18.85
Total non-current assets 830.43
Current assets
Current investments 0.00
Inventories 1,567.46
Trade receivables 2,588.75
Cash and cash equivalents 523.03
Bank balance other than cash and cash equivalents 0.00
Short-term loans and advances 1,159.72
Other current assets
1 Capital Advance 444.08
2 Advance to Supplier 537.68
3 Other Currents Assets 117.78
Total of Other current assets 1,099.54
Total current assets 6,938.50
Total assets 7,768.93
Disclosure of notes on assets and liabilities Textual Information(1)


Text Block

Textual Information(1) 1. The Company has completed initial public offering (IPO) of its Equity shares and the equity shares got listed on SME platform of NSE Limited (NSE Emerge) on 14.08.2025. Accordingly the financial results for the Half year and year ended 31st March,2026 have been prepared in accordance with SEBI(LODR) Regulations. 2.The above audited financial results of the company for half year and year ended on 31st March, 2026 have been approved by the Board of Directors in their meeting held on Saturday, 30th Day of May 2026. The above results for the half year and year ended on 31st March, 2026 have been Audited by the statutory auditors of the company in terms of Regulation 33 of the SEBI (Listing obligations and Disclosure Requirements) Regulations, 2015 who have expressed an unmodified opinion. The company’s management has exercised necessary due diligence to ensure that the unaudited financial result provide a true and fair view of its affairs. 3.The Statement of Assets & Liabilities as at March 31st, 2026 is annexed with the financial results along with the Cash Flow Statements. 4.This above unaudited Financial Results have been prepared in accordance with the guidelines issued by the Securities and Exchange Board of India (SEBI) and the Companies ( Accounting Standards) Rules, 2015 (AS) prescribed under section 133 of the Companies Act, 2013 and other recognised accounting practices and policies to the extent applicable. 5.The Company has made Initial Public offer of 29,02,800 equity shares of face value of Rs. 10 each with premium of Rs.110 each aggregation to Rs. 34,83,36,000 which is fully subscribed and shares were allotted on 14th Aug. 2025. 6.The figures of the previous period / year have been re-stated/ re-grouped / re-arranged/ reclassified and / or recasted wherever found necessary. 7.The aforesaid un-Audited financial Results will be uploaded on the Company’s website https://sawaliyafood.com and will also be available on the websites of the Stock exchanges i.e. www.bseindia.com and www.nseindia.com for the benefit of shareholders and investors.


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 31-03-2026 31-03-2026
Whether results are audited or unaudited Audited Audited
Nature of report standalone or consolidated Standalone Standalone
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 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 M/s. Maheshwari & Gupta Yes 31-08-2027


Statement on Deviation or Variation for proceeds of Public Issue, Rights Issue, Preferential Issue, Qualified Institutions Placement Etc. (1)

Amount in (Lakhs)

Mode of Fund Raising Public Issues
Description of mode of fund raising (Applicable in case of others is selected)
Date of Raising Funds 11-08-2025
Amount Raised 3,123.36
Report filed for Quarter ended 31-03-2026
Monitoring Agency Not Applicable
Monitoring Agency Name, if applicable
Is there a Deviation / Variation in use of funds raised No
If yes, whether the same is pursuant to change in terms of a contract or objects, which was approved by the shareholders
If Yes, Date of shareholder Approval
Explanation for the Deviation / Variation false
Comments of the Audit Committee after review No Comments
Comments of the auditors, if any No Comments
Sr. Original Object Modified Object, if any Original Allocation Modified allocation, if any Funds Utilised Amount of Deviation/Variation for the quarter according to applicable object Remarks if any
1 Funding capital expenditure requirements towards (i) purchase of new machinery and upgradation of existing machinery installed; and (ii) setting up of on-grid rooftop solar PV system of a capacity of 149.04KWp at our existing manufacturing unit No Change 748.66 0.00 473.82 0.00 The company has made payments to various parties as per quotations for purchase of Plant and machinery mentioned in DRHP. The amount unutilized is held in company bank accounts. Further there is delay in project due to current world scenario and rising freight cost and delay from machinery suppliers.
2 Funding of working capital requirements No Change 1,000.00 0.00 1,000.00 0.00 Amount fully utilized.
3 Repayment and/or pre-payment, in part or full, of certain borrowings availed by our Company No Change 461.15 0.00 81.09 0.00 The specified borrowings are yet to be paid by the company as pre-payment approval is pending from bank. Company has been making regular monthly payments since IPO and has paid 81.09 Lakhs. Company requested for prepayment and waiver of foreclosure on 24/03/2026 to bank which is still pending.
4 General corporate purposes No Change 663.06 0.00 663.06 0.00 Amount fully utilized.
5 To meet the expenses of the Issue No Change 250.49 0.00 250.49 0.00 Amount fully utilized.


Signatory Details

Name of signatory Raghav Somani
Designation of person Managing Director
Place Indore
Date 30-05-2026


Amount in (Lakhs)

Format for Disclosure of Related Party Transactions (applicable only for half-yearly filings i.e., 2nd and 4th quarter)

Sr No. Additional disclosure of related party transactions - applicable only in case the related party transaction relates to loans, inter-corporate deposits, advances or investments made or given by the listed entity/subsidiary. These details need to be disclosed only once, during the reporting period when such transaction was undertaken.
Details of the party (listed entity /subsidiary) entering into the transaction Details of the counterparty Type of related party transaction Details of other related party transaction Value of the related party transaction as approved by the audit committee Remarks on approval by audit committee Value of the related party transaction ratified by the audit committee Date of Audit Committee Meeting where the ratification was approved Value of transaction during the reporting period In case monies are due to either party as a result of the transaction In case any financial indebtedness is incurred to make or give loans, inter-corporate deposits, advances or investments Details of the loans, inter-corporate deposits, advances or investments Notes
Name PAN Name PAN Relationship of the counterparty with the listed entity or its subsidiary Opening balance Closing balance Nature of indebtedness (loan/ issuance of debt/ any other etc.) Details of other indebtedness Cost Tenure Nature (loan/ advance/ intercorporate deposit/ investment ) Interest Rate (%) Tenure Secured/ unsecured Purpose for which the funds will be utilised by the ultimate recipient of funds (endusage)
1 SAWALIYA FOOD PRODUCTS LIMITED RAGHAV SOMANI MANAGING DIRECTOR Remuneration 24.00 NA 12.00 0.00 0.00
2 SAWALIYA FOOD PRODUCTS LIMITED PANKAJ NEEMA CHIEF FINANCIAL OFFICER Remuneration 7.15 NA 3.85 0.00 0.00
3 SAWALIYA FOOD PRODUCTS LIMITED RAGHAV SOMANI MANAGING DIRECTOR Loan 500.00 NA 434.54 286.15 452.86
4 SAWALIYA FOOD PRODUCTS LIMITED PRIYA SOMANI WHOLE TIME DIRECTOR Loan 100.00 NA 0.55 55.05 53.08
5 SAWALIYA FOOD PRODUCTS LIMITED MADHAV SOMANI MANAGING DIRECTOR'S BROTHER Interest paid 5.46 NA 5.46 91.95 97.02
6 SAWALIYA FOOD PRODUCTS LIMITED HANSHA SOMANI MANAGING DIRECTOR'S MOTHER Interest paid 3.27 NA 3.27 55.71 43.65
7 SAWALIYA FOOD PRODUCTS LIMITED KRISHNAKANT SOMANI MANAGING DIRECTOR'S FATHER Interest paid 2.57 NA 2.57 57.05 18.86
8 SAWALIYA FOOD PRODUCTS LIMITED VRINDA BAHETI MANAGING DIRECTOR'S BROTHER WIFE Interest paid 0.84 NA 0.84 14.88 15.63
9 SAWALIYA FOOD PRODUCTS LIMITED KAMLA BAI SOMANI MANAGING DIRECTOR'S GRAND MOTHER Interest paid 0.46 NA 0.46 7.62 8.03
10 SAWALIYA FOOD PRODUCTS LIMITED KRISHNAKANT S SOMANI HUF MANAGING DIRECTOR'S FATHER HUF Interest paid 0.68 NA 0.68 11.27 11.88
Total value of transaction during the reporting period 464.22