BSESwastika Castal LtdHighNeutral
Announced Wed, 20 May · 16:07 IST

Audited financial results for the year ended on 31st March, 2026.

Pat NegativeEbitda Margin CompressionNegative Operating CashflowResults RestatedResults View source PDF

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AI summary

Swastika Castal Ltd reported audited financial results for FY26. The company listed on BSE SME in July 2025 via an IPO of 21.64 lakh shares at Rs 65 per share, raising Rs 1,209.68 lakhs (net). Revenue from operations grew 17.3% to Rs 3,535.41 lakhs from Rs 3,014.18 lakhs. PAT for FY26 was Rs 328.18 lakhs, down from Rs 434.44 lakhs in FY25. However, FY25 included a prior period credit of Rs 250.07 lakhs from restatement of fixed assets; excluding this, underlying PAT grew from Rs 184.37 lakhs to Rs 328.18 lakhs, a 78% increase. Operating cash flow turned negative at Rs 771.95 lakhs due to significant working capital buildup — trade receivables increased Rs 269.54 lakhs, inventories rose Rs 147.53 lakhs, and other current assets increased Rs 181.12 lakhs. IPO proceeds of Rs 1,406.60 lakhs were fully utilized as planned.

Likely market impact

Revenue growth is strong at 17.3%, but the company faces working capital pressures with negative operating cash flow. PAT declined year-over-year on reported basis due to a prior period adjustment in FY25. Shareholders should monitor cash conversion and working capital management as the company scales operations.