iso4217:INRxbrli:purexbrli:sharesiso4217:INRxbrli:shares SWARAJ 2023-04-01 2024-03-31 INR Yearly true Cash Flow Indirect Audited Consolidated 1767210000.00 48942000.00 1816152000.00 966498000.00 405568000.00 -113840000.00 65726000.00 73533000.00 43072000.00 205146000.00 1645703000.00 170449000.00 0.00 170449000.00 0.00 170449000.00 41880000.00 1495000.00 43375000.00 127074000.00 0.00 0.00 0.00 127074000.00 2410000.00 0.00 129484000.00 182173000.00 10 6.98 5.77 3.86 1.81 3.33 1. The above Financial Results were reviewed by the Audit committee at their meeting held on 30-05-2024 and approved by the Board of directors at their meeting held on 01.06.2024 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. The Statutory Auditors have issued their Report on the aforesaid audited financial results for the half year and year ended March 31, 2024 which has also taken by the Audit Committee at their Meeting held on 30-05-2024 and Board at their Meeting held on 01-06-2024. The said Report does not have any impact on the above Results and Notes which needs any explanation by the Board. 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. The company has issued share warrant 76,18,000 on 17.07.2023 at Rs. 46.16. Out of which 3817000 warant holder have excersied their option upto 31.03.2024. 7. Out of Total converted equity shares 29,46,000 converted equity shares were not listed on stock Excahnge till 31.03.2024 8. The requirement of AS-17 Segment Reporting is not applicable to the Company as it is engaged in single business segment. 9. Income Tax has been recognised in each interim period based on the new tax regime opted by the assesse. 10. Deferred Tax has been recognised in each interim period based on the estimates made by the management. 11. The figures of half year ended 31st March 2024 are the balancing figures between audited figures in respect of the full financial year 2023-24 and the half year ended up to 30th September 2023. Audited Consolidated 3195884000.00 59227000.00 3255111000.00 1922473000.00 588216000.00 -259412000.00 128376000.00 132364000.00 80052000.00 419098000.00 3011167000.00 243944000.00 0.00 243944000.00 0.00 243944000.00 57900000.00 4083000.00 61983000.00 181961000.00 0.00 0.00 0.00 0.02 3017000.00 0.00 3019000.00 182173000.00 10 0.00 9.99 8.26 1.65 1.60 3.01 1. The above Financial Results were reviewed by the Audit committee at their meeting held on 30-05-2024 and approved by the Board of directors at their meeting held on 01.06.2024 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. The Statutory Auditors have issued their Report on the aforesaid audited financial results for the half year and year ended March 31, 2024 which has also taken by the Audit Committee at their Meeting held on 30-05-2024 and Board at their Meeting held on 01-06-2024. The said Report does not have any impact on the above Results and Notes which needs any explanation by the Board. 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. The company has issued share warrant 76,18,000 on 17.07.2023 at Rs. 46.16. Out of which 3817000 warant holder have excersied their option upto 31.03.2024. 7. Out of Total converted equity shares 29,46,000 converted equity shares were not listed on stock Excahnge till 31.03.2024 8. The requirement of AS-17 Segment Reporting is not applicable to the Company as it is engaged in single business segment. 9. Income Tax has been recognised in each interim period based on the new tax regime opted by the assesse. 10. Deferred Tax has been recognised in each interim period based on the estimates made by the management. 11. The figures of half year ended 31st March 2024 are the balancing figures between audited figures in respect of the full financial year 2023-24 and the half year ended up to 30th September 2023. 132364000.00 80052000.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 212416000.00 -222609000.00 -95961000.00 -24988000.00 179733000.00 4669000.00 0.00 -159156000.00 53260000.00 297204000.00 0.00 0.00 -2198000.00 14472000.00 168424000.00 448958000.00 0.00 0.00 448958000.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 48000.00 691732000.00 3798000.00 10958000.00 21144000.00 0.00 0.00 0.00 0.00 2198000.00 0.00 -273054000.00 0.00 -990844000.00 0.00 0.00 -990844000.00 110171000.00 43864000.00 0.00 618743000.00 2167000.00 0.00 132363000.00 0.00 -100000000.00 538248000.00 0.00 0.00 538248000.00 -3638000.00 0.00 -3638000.00 4276000.00 638000.00