Swasti Vinayaka reports financial results for Q2 FY27

Swasti Vinayaka Synthetics Limited has officially submitted its unaudited financial results for the quarter and half year ended September 30, 2026. The company provided a detailed statement of financial performance and a limited review report as per SEBI regulations. Key figures indicate performance trends for the specified periods, offering insights into the company’s financial health.

Swasti Vinayaka Submits Unaudited Financial Results

Swasti Vinayaka Synthetics Limited has formally presented its un-audited financial results for the second quarter and the first half of the financial year ending September 30, 2026. The submission was made in compliance with Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015.

Key Financial Highlights

The submitted documents include the Statement of Un-audited Financial Results for the period. The financial statements detail revenue from operations, other income, and total income. Expenses, including cost of materials consumed, employee benefits, finance costs, and depreciation, are also itemized. The results show a Net Profit/(Loss) from continuing operation of ₹61.20 Lakhs for the quarter ended September 30, 2026, and ₹116.10 Lakhs for the half-year ended the same date. Total Comprehensive Income for the quarter stood at ₹61.20 Lakhs, and ₹116.10 Lakhs for the half-year.

Statement of Assets and Liabilities

The company also provided an Unaudited Statement of Assets and Liabilities as at September 30, 2026. This statement outlines the company’s non-current and current assets, including property, plant, and equipment, investments, inventories, and cash equivalents. Equity and liabilities are detailed, comprising equity share capital, other equity, non-current liabilities such as borrowings and trade payables, and current liabilities including trade payables and provisions.

Cash Flow Statement

A Cash Flow Statement for the period ended September 30, 2026, was also included. It details cash flow from operating activities, which generated a net cash inflow of ₹(83) Lakhs. Cash flow from investing activities resulted in a net cash used of ₹23 Lakhs, primarily from the purchase of fixed assets. Financing activities showed a net cash generated of ₹77 Lakhs. The net increase in cash and cash equivalents for the period was ₹16 Lakhs, bringing the total to ₹38 Lakhs as of September 30, 2026.

Independent Auditor’s Review

The financial results were accompanied by a Limited Review Report from Sanjay Raja Jain & Co, Chartered Accountants. The report confirms that based on their review, nothing has come to their attention that causes them to believe that the accompanying statement, prepared in accordance with applicable Indian Accounting Standards, contains any material misstatement or fails to disclose required information.

Source: BSE

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