Below is a structured extraction and summary of the relevant and actionable financial information from the Swan Energy Limited results filing dated 14th August 2025:

1. Auditor’s Note

• Type: Independent Auditor’s Review Report on Quarterly Unaudited Standalone and Consolidated Financial Results.
• Auditor: N. N. Jambusaria & Co., Chartered Accountants.
• Conclusion:
  • No qualifications, concerns, or issues reported.
  • The auditor states: “Nothing has come to our attention that causes us to believe that the accompanying Statement... contains any material misstatement.”
  • The review was conducted under SRE 2410, which provides moderate assurance (not full audit).
  • The consolidated results include 12 subsidiaries; 9 subsidiaries’ interim financials were reviewed by other auditors, and 1 foreign subsidiary’s figures were certified by management.
• Actionable: No audit qualifications or reservations; results can be relied upon for analysis.

2. Financial Performance

Periods Covered:

• Latest Quarter: Q1 FY26 (Quarter ended 30 June 2025)
• Immediately Preceding Quarter: Q4 FY25 (Quarter ended 31 March 2025)
• Same Quarter Previous Year: Q1 FY25 (Quarter ended 30 June 2024)
• Full Financial Year: FY25 (Year ended 31 March 2025)
• Previous Financial Year: FY24 (Not provided explicitly, so FY24 data not available)

Key Financial Figures (₹ in Lakhs)

Margins (Calculated for Standalone and Consolidated Q1 FY26)

3. Detailed Notes / Management Commentary

• No explicit management commentary or explanatory notes provided in the excerpt.
• No changes in accounting policies or material adjustments mentioned.
• Exceptional items in consolidated results for Q1 FY26 amount to an expense of ₹1,539.66 lakhs.
• Profit share in associate company shows a loss of ₹222.64 lakhs in consolidated Q1 FY26.
• Tax expense includes deferred tax adjustments; significant deferred tax credit in standalone results.
• No commentary on NPAs, slippages, or AUM (not applicable as company is not a financial services firm).
• No caveats or qualifications from auditors.

4. Segment Information

Segment Revenue (₹ in Lakhs)

Segment Results (Profit/(Loss) before tax and interest) (₹ in Lakhs)

5. Capex, Projects, and Corporate Activity

• No explicit information on capital expenditure, ongoing/planned projects, writedowns, impairments, provisions, acquisitions, disposals, restructuring, or strategic shifts provided in the document excerpt.

6. Standalone vs Consolidated

• Both Standalone and Consolidated financial results are provided and reviewed.
• Consolidated results include 12 subsidiaries (including 1 foreign subsidiary).
• Consolidated revenue and profits are significantly higher than standalone, reflecting the group’s diversified operations.
• Consolidated Q1 FY26 shows a net profit after tax of ₹2,699.82 lakhs vs standalone ₹771.63 lakhs.
• Consolidated results include an exceptional expense of ₹1,539.66 lakhs and share of loss from associate ₹222.64 lakhs in Q1 FY26.

Summary for Investment Analysis Team

No material audit issues or qualifications. Financials show growth in revenue and profitability in standalone and consolidated bases for Q1 FY26 compared to prior periods. Segment data highlights diversified business with textile, energy, and distribution & development as key contributors.

Please advise if you require further detailed ratio analysis or specific segment deep dives.