Swastika Investmart Q2 FY27: PAT up 56%, revenue +6%

Results declared after board meeting, filing on October 21

Swastika Investmart Limited reported its unaudited standalone and consolidated financial results for the quarter and half-year ended September 30, 2026. The company had earlier informed the BSE on October 13, 2026 that its board would meet on October 21, 2026 to consider and approve the unaudited results. The financial results were subsequently submitted through an exchange announcement dated October 21, 2026 (08:58 PM IST).

For Q2 FY27, the company reported a year-on-year rise in profit across both standalone and consolidated numbers, with consolidated profitability showing a sharper increase. Revenue from operations grew at a mid-single-digit pace, while consolidated total income expanded faster, supported by a jump in other income. Alongside profit growth, disclosures also pointed to a large difference between standalone and consolidated other comprehensive income (OCI) for the quarter. The quarter’s disclosures also reiterate that figures are presented in rupees lakhs in the filing (except EPS), which have been normalised here into rupees crore for easier comparison.

Standalone Q2 FY27: profit grows 12.2% YoY

On a standalone basis, Swastika Investmart reported net profit of ₹4.00 crore for Q2 FY27, up 12.2% year-on-year from ₹3.57 crore in Q2 FY26. Profit before tax (PBT) stood at ₹5.42 crore versus ₹4.94 crore a year ago, translating into 9.6% growth. Revenue from operations rose 5.8% YoY to ₹29.44 crore from ₹27.82 crore.

The income mix in the standalone performance was led by a sharp rise in interest income. Interest income increased 61.3% YoY to ₹11.62 crore, according to the reported quarter numbers. Fees and commission income was stated at ₹13.91 crore, while merchant banking fees contributed ₹1.69 crore.

In addition to the profit line, the company reported standalone OCI of ₹3.19 crore for Q2 FY27. EPS on a standalone basis was reported at ₹1.99 for the quarter versus ₹1.77 in Q2 FY26.

Consolidated Q2 FY27: PAT rises 55.7% YoY

On a consolidated basis, Swastika Investmart reported net profit of ₹5.23 crore in Q2 FY27, up 55.7% YoY from ₹3.36 crore in Q2 FY26. Consolidated PBT was ₹6.88 crore, compared to ₹4.73 crore in the year-ago quarter, reflecting a 45.5% increase.

Revenue from operations on a consolidated basis stood at ₹29.54 crore for Q2 FY27 versus ₹27.94 crore in Q2 FY26, a 5.7% YoY increase. Consolidated total income rose faster, up 12.8% YoY to ₹31.59 crore from ₹28.02 crore, aided by a jump in other income.

The company reported other income of ₹2.05 crore in Q2 FY27 compared with ₹0.07 crore in Q2 FY26. Consolidated EPS was reported at ₹2.59 for Q2 FY27 compared with ₹1.64 in Q2 FY26.

OCI divergence: Ujaas Energy fair-value gain highlighted

A key disclosure in the quarter was the sharp divergence between standalone and consolidated OCI. While standalone OCI was ₹3.19 crore, consolidated OCI surged to ₹22.22 crore for Q2 FY27. The company attributed this difference primarily to the fair value remeasurement of an investment in Ujaas Energy Limited held by its subsidiary, Swastika Fin-Mart Private Limited.

This matters because OCI can move sharply without directly reflecting in operating profitability for the period. The disclosure helps separate the quarter’s operating and profit performance from valuation-led swings captured in comprehensive income at the consolidated level.

Half-year FY27: consolidated income and profit snapshot

For H1 FY27 (half-year ended September 30, 2026), the company reported consolidated operational revenue of ₹58.51 crore and total income of ₹60.58 crore. Total expenses for the period were ₹48.37 crore, and consolidated PBT came in at ₹12.21 crore.

Net profit attributable to owners for H1 FY27 was reported at ₹8.98 crore, with a basic EPS of ₹4.47 and diluted EPS of ₹4.45. The company also disclosed that total consolidated assets were ₹607.30 crore as on September 30, 2026.

Revenue trend and dividend reference point

The data set also notes a recent revenue trend: revenue is stated to have risen over the last three quarters from ₹27.32 crore to ₹31.59 crore, with an average increase of 7.0% per quarter. For the quarter ended September 2026, revenue is referenced at ₹31.59 crore and net profit at ₹5.23 crore.

Separately, the company had declared a dividend of ₹0.60 per share on May 2, 2026 for the quarter ending March 2026, translating to a dividend yield of 0.49% as per the stated figure. The chairperson name mentioned in the data is Sunil Nyati.

Key numbers table (normalised to ₹ crore)

Market impact: what stands out for investors

The reported numbers indicate that profit growth outpaced revenue growth, especially at the consolidated level. A notable driver in the consolidated total income line was the increase in other income to ₹2.05 crore from ₹0.07 crore a year earlier. On the standalone side, the 61.3% rise in interest income to ₹11.62 crore was a key support to revenue from operations.

Another investor-relevant point is the consolidated OCI surge to ₹22.22 crore, explicitly linked to fair-value gains on an investment held through a subsidiary. Since OCI movements can be driven by valuation changes, the disclosure helps investors separate recurring operating performance from mark-to-market effects captured in comprehensive income.

Preferential allotment headline and other disclosures

The company news list also references that the board approved a preferential allotment of 90.5 lakh convertible share warrants worth ₹57.59 crore. The provided text does not include further terms or timelines beyond the headline, so investors typically track subsequent filings for pricing, allottee details, and conversion conditions.

The company’s exchange communication trail during October also includes the board meeting intimation (October 13, 2026) and the results submission announcement (October 21, 2026), aligning with standard disclosure practice for quarterly financial approvals.

Conclusion

Swastika Investmart’s Q2 FY27 results showed mid-single-digit revenue growth and faster profit growth, with consolidated PAT rising to ₹5.23 crore and standalone PAT to ₹4.00 crore. The quarter also stood out for a sharp jump in consolidated OCI to ₹22.22 crore, which the company linked to fair-value gains on Ujaas Energy through a subsidiary. Next disclosures to watch are any detailed follow-ups to the preferential allotment headline and subsequent quarterly filings that clarify the sustainability of the quarter’s income mix.