Q2 FY27 results: net loss Rs. 2.65 lakh, Revenue from operations Rs. 0.00 lakh
Board met on 22 October 2026: approved the unaudited standalone results for Q2 and the half year ended 30 September 2026, and reviewed the company's other businesses.
By ScoutQuest · · 2 min read
| Line item | Latest | Year ago | YoY | Prev qtr | QoQ |
|---|---|---|---|---|---|
| Revenue from operations | 0.00 | 0.00 | — | 0.00 | — |
| Total income | 0.03 | 0.00 | — | 0.00 | — |
| Profit before tax | (2.65) | (1.24) | −114% | (6.77) | +60.9% |
| Profit after tax | (2.65) | (1.24) | −114% | (6.77) | +60.9% |
| Total comprehensive income | (2.65) | (1.24) | −114% | (6.77) | +60.9% |
| Basic EPS | (0.06) | (0.03) | −100% | (0.17) | +64.7% |
- PAT YoY change
- (−114%)
- Period
- 3 months ended (30/09/2026)
Auditor's review
Conclusion: Unmodified
What was announced
The board of Swadha Nature Ltd (formerly MS Securities Ltd) met on 22 October 2026 between 05:30 pm and 06:15 pm. It approved the unaudited standalone financial results for the second quarter and the half year ended 30 September 2026, along with the auditor's limited review report, and reviewed the company's other businesses. The results are standalone and the company reports a single business segment.
The quarter, line by line
All amounts are as printed in Rs. in Lakhs for the quarter ended 30 September 2026.
- Revenue from operations: 0.00
- Other income: 0.03, which makes up the whole of Total Revenue of 0.03
- Total expenses: 2.68
- Net loss for the period: 2.65
- Net loss for the half year ended 30 September 2026: 9.42
In simple terms, the company booked nothing from operations in the quarter, its total income was Rs. 0.03 lakh, and expenses were much larger, so the quarter ended in a loss.
Quarter on quarter
The net loss of 2.65 lakh for the September 2026 quarter compares with 6.77 lakh in the three months ended 30 June 2026, so the loss is smaller than in the immediately preceding quarter. Across the half year, the net loss adds up to 9.42 lakh.
Balance sheet points
- Paid-up equity share capital is 409.45 lakh.
- Total equity is 43.64 lakh as at 30 September 2026, well below the paid-up capital, which is consistent with losses having built up over time.
Auditor's review
The limited review report is from P.H. Shah & Co, Chartered Accountants. Their conclusion states that, based on their review, nothing has come to their attention that causes them to believe the accompanying statement, prepared in line with Ind AS 34, does not disclose the information required by Regulation 33 or contains any material misstatement. A limited review is narrower in scope than a full audit and is not an audit opinion.
What a retail investor can take away
- This is a routine quarterly results disclosure, not a fresh business event.
- The company's quarter has no revenue from operations; the reported loss comes from the expense side.
- The figures are standalone, unaudited but reviewed by the statutory auditor, so they are the numbers to track when the next quarter is reported.
Also from Swadha Nature
Board to meet on October 22, 2026 to consider Q2 unaudited results
13 Oct 2026
More numbers
- Total expenses, Q2 FY27 (Rs. in Lakhs)2.68
- Net loss for the half year ended 30/09/2026 (Rs. in Lakhs)(9.42)
- Paid up equity share capital (Rs. in Lakhs)409.45
- Total equity as at 30/09/2026 (Rs. in Lakhs)43.64
- Total income, latest quarter0.03 (Rs. in Lakhs)
- Total income, year-ago quarter0.00 (Rs. in Lakhs)
- Total income, previous quarter0.00 (Rs. in Lakhs)
- Total comprehensive income, latest quarter(2.65) (Rs. in Lakhs)
- Total comprehensive income, year-ago quarter(1.24) (Rs. in Lakhs)
- Total comprehensive income, previous quarter(6.77) (Rs. in Lakhs)
- Profit after tax, latest quarter(2.65) (Rs. in Lakhs)
- Profit after tax, year-ago quarter(1.24) (Rs. in Lakhs)
- Profit after tax, previous quarter(6.77) (Rs. in Lakhs)
- Revenue from operations, latest quarter0.00 (Rs. in Lakhs)
- Revenue from operations, year-ago quarter0.00 (Rs. in Lakhs)
- Revenue from operations, previous quarter0.00 (Rs. in Lakhs)
- Profit before tax, latest quarter(2.65) (Rs. in Lakhs)
- Profit before tax, year-ago quarter(1.24) (Rs. in Lakhs)
- Profit before tax, previous quarter(6.77) (Rs. in Lakhs)
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