| Scrip Code | 544881 |
|---|---|
| NSE Symbol | SUNSHINE |
| MSEI Symbol | NOTLISTED |
| ISIN | INE1B3O01011 |
| Name of company | SUNSHINE PICTURES LIMITED |
| Type of company | Main Board |
| Class of security | Equity |
| Date of start of financial year | 01-04-2026 |
| Date of end of financial year | 31-03-2027 |
| Date of board meeting when results were approved | 15-09-2026 |
| Date on which prior intimation of the meeting for considering financial results was informed to the exchange | 09-09-2026 |
| Description of presentation currency | INR |
| Level of rounding used in financial results | Lakhs |
| Reporting Type | Quarterly |
| Reporting Quarter | First quarter |
| Nature of report standalone or consolidated | Standalone |
| Whether results are audited or unaudited for the quarter ended | Unaudited |
| Whether results are audited or unaudited for the Year to date for current period ended/year ended | |
| Segment Reporting | Single segment |
| Description of single segment | FILM PRODUCTION |
| Start date and time of board meeting | 15-09-2026 18:30:00 |
| End date and time of board meeting | 15-09-2026 19:15:00 |
| Whether cash flow statement is applicable on company | |
| Type of cash flow statement | |
| Declaration of unmodified opinion or statement on impact of audit qualification | Not applicable |
| Whether statement on deviation or variation for proceeds of public issue, rights issue, preferential issue, qualified institutions placement etc. is applicable to the company for the current quarter? | No |
| No. of times funds raised during the quarter | |
| Whether the disclosure for the Default on Loans and Debt Securities is applicable to the entity? | No |
| Not Applicable | |
| Particulars | 3 months/ 6 months ended (dd-mm-yyyy) | Year to date figures for current period ended (dd-mm-yyyy) | |
|---|---|---|---|
| A | Date of start of reporting period | 01-04-2026 | 01-04-2026 |
| B | Date of end of reporting period | 30-06-2026 | 30-06-2026 |
| C | Whether results are audited or unaudited | Unaudited | Unaudited |
| D | Nature of report standalone or consolidated | Standalone | Standalone |
| 1 | Income | ||
| Revenue from operations | 647.85 | 647.85 | |
| Other income | 9.36 | 9.36 | |
| Total income | 657.21 | 657.21 | |
| 2 | Expenses | ||
| (a) | Cost of materials consumed | 0.00 | 0.00 |
| (b) | Purchases of stock-in-trade | 2,167.68 | 2,167.68 |
| (c) | Changes in inventories of finished goods, work-in-progress and stock-in-trade | (1,687.83) | (1,687.83) |
| (d) | Employee benefit expense | 49.41 | 49.41 |
| (e) | Finance costs | 16.74 | 16.74 |
| (f) | Depreciation, depletion and amortisation expense | 51.85 | 51.85 |
| (f) | Other Expenses | ||
| 1 | Rent,rates and taxes | 5.84 | 5.84 |
| 2 | Printing and stationery | 0.57 | 0.57 |
| 3 | Legal Fees | 3.63 | 3.63 |
| 4 | Professional Fees | 1.45 | 1.45 |
| 5 | Office and admin exp | 6.98 | 6.98 |
| 6 | Travelling and conveyance | 0.04 | 0.04 |
| 7 | Insurance Premium | 0.41 | 0.41 |
| 8 | Membership and subsription | 0.34 | 0.34 |
| 9 | Exchange gain loss | 0.61 | 0.61 |
| 10 | Directors sitting fees | 5.25 | 5.25 |
| Total other expenses | 25.12 | 25.12 | |
| Total expenses | 622.97 | 622.97 | |
| 3 | Total profit before exceptional items and tax | 34.24 | 34.24 |
| 4 | Exceptional items | 0.00 | 0.00 |
| 5 | Total profit before tax | 34.24 | 34.24 |
| 6 | Tax expense | ||
| 7 | Current tax | 0.00 | 0.00 |
| 8 | Deferred tax | 8.94 | 8.94 |
| 9 | Total tax expenses | 8.94 | 8.94 |
| 10 | Net movement in regulatory deferral account balances related to profit or loss and the related deferred tax movement | 0.00 | 0.00 |
| 11 | Net Profit Loss for the period from continuing operations | 25.30 | 25.30 |
| 12 | Profit (loss) from discontinued operations before tax | 0.00 | 0.00 |
| 13 | Tax expense of discontinued operations | 0.00 | 0.00 |
| 14 | Net profit (loss) from discontinued operation after tax | 0.00 | 0.00 |
| 15 | Share of profit (loss) of associates and joint ventures accounted for using equity method | 0.00 | 0.00 |
| 16 | Total profit (loss) for period | 25.30 | 25.30 |
| 17 | Other comprehensive income net of taxes | 39.46 | 39.46 |
| 18 | Total Comprehensive Income for the period | 64.76 | 64.76 |
| 19 | Total profit or loss, attributable to | ||
| Profit or loss, attributable to owners of parent | |||
| Total profit or loss, attributable to non-controlling interests | |||
| 20 | Total Comprehensive income for the period attributable to | ||
| Comprehensive income for the period attributable to owners of parent | |||
| Total comprehensive income for the period attributable to owners of parent non-controlling interests | |||
| 21 | Details of equity share capital | ||
| Paid-up equity share capital | 2,634.88 | 2,634.88 | |
| Face value of equity share capital | 10 | 10 | |
| 27 | Details of debt securities | ||
| 22 | Reserves excluding revaluation reserve | ||
| 23 | Earnings per share | ||
| i | Earnings per equity share for continuing operations | ||
| Basic earnings (loss) per share from continuing operations | 0.1 | 0.1 | |
| Diluted earnings (loss) per share from continuing operations | 0.1 | 0.1 | |
| ii | Earnings per equity share for discontinued operations | ||
| Basic earnings (loss) per share from discontinued operations | 0 | 0 | |
| Diluted earnings (loss) per share from discontinued operations | 0 | 0 | |
| ii | Earnings per equity share | ||
| Basic earnings (loss) per share from continuing and discontinued operations | 0.1 | 0.1 | |
| Diluted earnings (loss) per share from continuing and discontinued operations | 0.1 | 0.1 | |
| 24 | Debt equity ratio | 0 | 0 |
| 25 | Debt service coverage ratio | 0 | 0 |
| 26 | Interest service coverage ratio | 0 | 0 |
| 27 | Disclosure of notes on financial results | Textual Information(1) | |
| Textual Information(1) | 1. This Statement of standalone unaudited financial results for the quarter ended June 30, 2026 has been prepared in accordance with the recognition and measurement principles laid down in Indian Accounting Standard (referred to as Ind AS) 34 - Interim Financial Reporting prescribed under Section 133 of the Companies Act, 2013, and other accounting principles generally accepted in India, read with the relevant rules issued thereunder, as amended from time to time and in terms of the Securities and Exchange Board of India (Listing Obligations and Disclosure Requirements) Regulations, 2015 as amended (Listing Regulations 2015 ). 2. This financial results of the Company have been reviewed by the Audit Committee and approved by the Board of Directors at their respective meetings held on 15th September, 2026. 3.Excpetional ltems - Gains/(Loss) include: Particulars Quarter ended Year ended 30-un-26 31-Mar-26 30-un-25 31-Mar-26 Statutory impact of new Labour Law. - -18.22 - -31.56 4. Subsequent to the quarter ended 30 June 2026, the Company had completed its Initial Public Offer (IPO) of 78,37,191 equity shares of face value of � 10 each at an issue price of Rs 360 per share (including a share premium of � 350 per share) agreegating to Rs.28213.88 lakns. The issue conslsted of a fresh issue of 48,00,034 equity shares aggregating to Rs.17280.12 lakhs and an offer for sale of 30,37,157 equity shares by selling shareholders aggregating to Rs 10933.76 lakhs. The Company's equity shares were listed on National Stock Exchange of India Limited (NSE) and BSE Limited (BSE) on 25 August 2026. Accordingly, these financial results for the quarter ended 30 June 2026 have been drawn up for the first time in accordance with the SEBI listing regulations. Further, the Company will provice an update of the utilisation of the IPO praceeds towards the objects of the offer effective next reporting period based on the actual utilisation of the funds. 5. On August 25, 2026, the equity shares of the Company were listed on National Stock Exchange of India Limited (NSE) and BSE Limited (BSE) Accordingly, these are the first quarterly results after the listing of the shares. The figures for the quarter ended June 30, 2026 have been subjected to limited review by the statutory auditors. The figures for the quarter ended March 31, 2026 are the balancing figures between audited figures in respect of the full financial year up to March 31, 2026 and the unaudited year-to-date figures up to December 31, 2025 being the date of the end of the third quarter of the financial year. The figures for quarters ended June 30, 2025 and March 31, 2026 have not been subjected to Uimited review by the statutory auditors and the management has exercised necessary diligence in preparing the financial results of these periods. 6.The Unaudited Financial Results for the quarter corresponding quarter ended 31 March 2026 and for the comparative quarter ended 30 June 2025 have not been subject to limited review o audit by the statutory auditors of the Company. However, the management has exercised necessary diligence to ensure that the financial results for these quarters provide a true and fair view of the Company's affair. 7. The Company operates in the business of film production, distribution, and media content creation. Revenue in this segment is recognized at a specific point in time upon the theatrical release of motion pictures or completion of content delivery licenses. Because the release calendar fluctuates based on production schedules and theatrical window availability, the financial performance is inherently non-linear. Accordingly, the financial results for the quarter ended are not comparable quarter-on-quarter or year-on-year with previous periods. 8.The Company operates in a single business segment within the meaning of Ind AS 108, Operating Segments, and accordingly, segment information is not applicable. 9. The figures for the quarter ended 31 March 2026 are the balancing figures between the audited figures in respect of full financial year and the figures up o the end of the third quarter of the relevant financial year. 10.The above financial results of the Company for the quarter ended 30 June 2026 are available on the company website (www.sunshinepictures.in) and also on the website of BSE Limited (*BSE) (www.bseindia.com) and National Stock Exchange of India Limited (“NSE) (www.nseindia.com) where the shares of the Company are listed. 11.Figures for the previous period year have been regrouped/ reclassified wherever necessary to conform to the current period's classification. The impact of such regroupriecnlgas/si fication is not material to the financial results. |
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| Debt equity ratio | |
|---|---|
| Debt service coverage ratio | |
| Interest service coverage ratio |
| Particulars | 3 months/ 6 month ended (dd-mm-yyyy) | Year to date figures for current period ended (dd-mm-yyyy) | |||||
|---|---|---|---|---|---|---|---|
| Date of start of reporting period | 01-04-2026 | 01-04-2026 | |||||
| Date of end of reporting period | 30-06-2026 | 30-06-2026 | |||||
| Whether results are audited or unaudited | Unaudited | Unaudited | |||||
| Nature of report standalone or consolidated | Standalone | Standalone | |||||
| 1 | Segment Revenue (Income) | ||||||
| (net sale/income from each segment should be disclosed) | |||||||
| Total Segment Revenue | |||||||
| Less: Inter segment revenue | |||||||
| Revenue from operations | |||||||
| 2 | Segment Result | ||||||
| Profit (+) / Loss (-) before tax and interest from each segment | |||||||
| Total Profit before tax | |||||||
| i. Finance cost | |||||||
| ii. Other Unallocable Expenditure net off Unallocable income | |||||||
| Profit before tax | |||||||
| 3 | (Segment Asset - Segment Liabilities) | ||||||
| Segment Asset | |||||||
| Total Segment Asset | |||||||
| Un-allocable Assets | null | null | |||||
| Net Segment Asset | null | null | |||||
| 4 | Segment Liabilities | ||||||
| Segment Liabilities | |||||||
| Total Segment Liabilities | |||||||
| Un-allocable Liabilities | null | null | |||||
| Net Segment Liabilities | null | null | |||||
| Disclosure of notes on segments | |||||||
| Particulars | 3 months/ 6 months ended (dd-mm-yyyy) | Year to date figures for current period ended (dd-mm-yyyy) | |
|---|---|---|---|
| A | Date of start of reporting period | 01-04-2026 | 01-04-2026 |
| B | Date of end of reporting period | 30-06-2026 | 30-06-2026 |
| C | Whether results are audited or unaudited | Unaudited | Unaudited |
| D | Nature of report standalone or consolidated | Standalone | Standalone |
| Other comprehensive income [Abstract] | |||
| 1 | Amount of items that will not be reclassified to profit and loss | ||
| 1 | Items that will not be reclassified subsequently to profit or loss, net of tax - (loss) / gain on re-measurement of defined benefit pla | 52.73 | 52.73 |
| Total Amount of items that will not be reclassified to profit and loss | 52.73 | ||
| 2 | Income tax relating to items that will not be reclassified to profit or loss | 13.27 | 13.27 |
| 3 | Amount of items that will be reclassified to profit and loss | ||
| Total Amount of items that will be reclassified to profit and loss | |||
| 4 | Income tax relating to items that will be reclassified to profit or loss | ||
| 5 | Total Other comprehensive income | 39.46 | 39.46 |