Board approves September quarter and half-year results; auditor's review conclusion unmodified
Board approved the unaudited standalone and consolidated financial results for the quarter and half year ended 30th September, 2026, along with the Limited Review Report, Statement of Assets and Liabilities and Cash Flow Statement.
By ScoutQuest · · 2 min read
| Line item | Latest | Year ago | YoY | Prev qtr | QoQ |
|---|---|---|---|---|---|
| Revenue from operations | 2,954.38 | 2,794.39 | +5.7% | 2,896.58 | +2% |
| Total income | 3,159.07 | 2,801.59 | +12.8% | 2,899.26 | +9% |
| Profit before tax | 687.85 | 472.76 | +45.5% | 533.17 | +29% |
| Profit after tax | 521.35 | 327.26 | +59.3% | 376.36 | +38.5% |
| Total comprehensive income | 2,743.80 | 260.94 | +952% | 355.94 | +671% |
| Basic EPS | 2.59 | 1.64 | +57.9% | 1.87 | +38.5% |
- Profit after tax YoY growth
- +59.3%
- Period
- 30 Sept 2026 (Unaudited)
Auditor's review
Conclusion: Unmodified
Notes to the results
- Investment in Ujaas Energy Limited remeasured at fair value of Rs. 7.08/- per share as at 30th September, 2026 under Ind AS 109, resulting in Other Comprehensive Income of Rs. 2,175.17 lakhs.
- Consolidated results exclude share of profit/(loss) of Ujaas Energy Limited, in which WoS Swastika Fin-Mart holds 23.56%, as no control or significant influence exists; held as a financial asset.
- During the quarter, the WoS sold 0.05% equity stake of Ujaas Energy Limited.
- As on September 30, 2026, the Company has 95,500 stock options outstanding under Swastika Investmart Limited - Employee Stock Option Scheme, 2025.
Board outcome
Swastika Investmart's board met on 21st October, 2026 and approved the company's unaudited standalone and consolidated financial results for the quarter and half year ended 30th September, 2026, along with the Limited Review Report, the Statement of Assets and Liabilities and the Cash Flow Statement.
- The substantive decision was approval of the two sets of results — standalone and consolidated.
- The only other item recorded was other routine businesses, taken up with the permission of the chair.
- The results are to be shared in XBRL mode, published in Marathi and English newspapers, and hosted on the company's and the stock exchange's websites.
What the auditor said
Fadnis & Gupte LLP reviewed both statements. The conclusion is unmodified: nothing came to the auditor's attention that causes it to believe the statements are not prepared in accordance with the applicable accounting standards, or that they contain a material misstatement.
The consolidated statement covers the parent, its wholly owned subsidiaries — Swastika Fin-Mart Private Limited, Swastika Investmart (IFSC) Private Limited and Avisa Wealth Manager Private Limited — and its share of the profit of associate Swastika Insurance Broking Services Limited. The auditor notes that the subsidiaries' and associate's interim results were reviewed by their own independent auditors, and its conclusion is not modified on that account.
Standalone, half year ended 30th September (₹ in lakhs)
- Revenue from operations: 5,833.24, against 5,457.44 in the half year ended 30th September, 2025.
- Profit for the period: 810.32, against 698.32.
Consolidated, half year ended 30th September (₹ in lakhs)
- Revenue from operations: 5,850.96, against 5,427.44 in the half year ended 30th September, 2025.
- Profit for the period: 897.71, against 655.95.
How to read this
This is the company's regular quarterly and half-yearly results disclosure. Both standalone and consolidated revenue from operations and profit for the period are higher than the corresponding half of the previous year, and the limited review conclusion carries no modification. These are unaudited interim figures that have been reviewed, not audited, so they carry a review conclusion rather than an audit opinion.
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90,50,000 Convertible Share Warrants Allotted on Preferential Basis; Rs. 14,39,85,500 Received Upfront
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More numbers
- Standalone revenue from operations, half year ended 30 Sep 20265,833.24 lakh
- Standalone revenue from operations, half year ended 30 Sep 20255,457.44 lakh
- Standalone profit for the period, half year ended 30 Sep 2026810.32 lakh
- Standalone profit for the period, half year ended 30 Sep 2025698.32 lakh
- Consolidated revenue from operations, half year ended 30 Sep 20265,850.96 lakh
- Consolidated revenue from operations, half year ended 30 Sep 20255,427.44 lakh
- Consolidated profit for the period, half year ended 30 Sep 2026897.71 lakh
- Consolidated profit for the period, half year ended 30 Sep 2025655.95 lakh
- Total income, latest quarter3,159.07 (₹ in lakhs)
- Total income, year-ago quarter2,801.59 (₹ in lakhs)
- Total income, previous quarter2,899.26 (₹ in lakhs)
- Total comprehensive income, latest quarter2,743.80 (₹ in lakhs)
- Total comprehensive income, year-ago quarter260.94 (₹ in lakhs)
- Total comprehensive income, previous quarter355.94 (₹ in lakhs)
- Profit after tax, latest quarter521.35 (₹ in lakhs)
- Profit after tax, year-ago quarter327.26 (₹ in lakhs)
- Profit after tax, previous quarter376.36 (₹ in lakhs)
- Revenue from operations, latest quarter2,954.38 (₹ in lakhs)
- Revenue from operations, year-ago quarter2,794.39 (₹ in lakhs)
- Revenue from operations, previous quarter2,896.58 (₹ in lakhs)
- Profit before tax, latest quarter687.85 (₹ in lakhs)
- Profit before tax, year-ago quarter472.76 (₹ in lakhs)
- Profit before tax, previous quarter533.17 (₹ in lakhs)
- OCI from Ujaas fair value remeasurementRs. 2,175.17 lakhs
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