INTEGRATED FILING — Other than Banks



General information about company

Scrip code 000000
NSE Symbol SUNREST
MSEI Symbol NOTLISTED
ISIN INE0PLZ01012
Name of Company SUNREST LIFESCIENCE LIMITED
Type of company SME
Class of security Equity
Date of start of financial year 01-Apr-2024
Date of end of financial year 31-Mar-2025
Date of board meeting when results were approved 30-May-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 13-May-2025
Description of presentation currency INR (in Actuals)
Reporting Type Half Yearly
Reporting Quarter Yearly
Nature of report standalone or consolidated Consolidated
Whether results are audited or unaudited for the quarter ended Audited
Whether results are audited or unaudited for the Year to date for current period ended/year ended Audited
Segment Reporting Single segment
Description of single segment PHARMACEUTICAL
Start date and time of board meeting 30-May-2025   16:30:00
End date and time of board meeting 30-May-2025   19:30:00
Whether cash flow statement is applicable on company Yes
Type of cash flow statement Cash Flow Indirect
Declaration of unmodified opinion or statement on impact of audit qualification Declaration of unmodified opinion


Financial Results — Other than Bank
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-Oct-2024 01-Apr-2024
B Date of end of reporting period 31-Mar-2025 31-Mar-2025
C Whether results are audited or unaudited Audited Audited
D Nature of report standalone or consolidated Consolidated Consolidated
Part I Blue color marked fields are non-mandatory. For Consolidated Results, if the company has no figures for 3 months / 6 months ended, in such case zero shall be inserted in the said column.
1 Revenue From Operations
Revenue from operations 0 334130000
Other income 0 45000
Total Income 0 334175000
2 Expenses
(a) Cost of materials consumed 0 2352000
(b) Purchases of stock-in-trade 0 215764000
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade 0 -17341000
(d) Employee benefit expense 0 48633000
(e) Finance costs 0 3058000
(f) Depreciation and amortisation expense 0 950000
(g) Other Expenses
1 OTHER EXPENSE 0 54527000
Total other expenses 0 54527000
Total expenses 0 307943000
3 Profit before exceptional and extraordinary items and tax 0 26232000
4 Exceptional items 0 0
5 Profit before extraordinary items and tax 0 26232000
6 Extraordinary items 0 0
7 Profit before tax 0 26232000
8 Tax Expense
Current tax 0 6144000
Deferred tax 0 -18000
Total tax expenses 0 6126000
9 Net Profit Loss for the period from continuing operations 0 20106000
10 Profit (loss) from discontinuing operations before tax 0 0
11 Tax expense of discontinuing operations 0 0
12 Net profit (loss) from discontinuing operation after tax 0 0
13 Profit (loss) for period before minority interest 0 20106000
14 Share of profit (loss) of associates 0 0
15 Profit (loss) of minority interest 0 -53000
16 Net profit (Loss) for the period 0 20053000
17 Details of equity share capital
Paid-up equity share capital 0 42912000
Face value of equity share capital 0 10
18 Reserves excluding revaluation reserve 0
19 Earnings per equity share
Basic earnings (loss) per share from continuing and discontinued operations 0 0
Diluted earnings (loss) per share from continuing and discontinued operations 0 0
20 Debt equity ratio 0.0 0.0
21 Debt service coverage ratio 0.0 0.0
22 Interest service coverage ratio 0.0 0.0
23 Disclosure of notes on financial results


Remarks
20 Debt equity ratio
21 Debt service coverage ratio
22 Interest service coverage ratio


Cash flow statement — indirect
A Date of start of reporting period 01-Apr-2024
B Date of end of reporting period 31-Mar-2025
C Whether results are audited or unaudited Audited
D Nature of report standalone or consolidated Consolidated
1 Statement of cash flows
Cash flows from used in operating activities
Profit before extraordinary items and tax 26232000
2 Adjustments for reconcile profit (loss)
Adjustments to profit (loss)
Adjustments for finance costs 3007000
Adjustments for depreciation and amortisation expense 950000
Adjustments for impairment loss reversal of impairment loss recognised in profit or loss 0
Adjustments for unrealised foreign exchange losses gains 0
Adjustments for dividend income 0
Adjustments for share-based payments 0
Other adjustments for which cash effects are investing or financing cash flow 0
Other adjustments to reconcile profit (loss) 0
Other adjustments for non-cash items 39000
Share of profit and loss from partnership firm or association of persons or limited liability partnerships 0
Total adjustments to profit (loss) 3996000
3 Adjustments for working capital
Adjustments for decrease (increase) in inventories -17261000
Adjustments for decrease (increase) in trade receivables -41145000
Adjustments for decrease (increase) in other current assets 37000
Adjustments for increase (decrease) in trade payables 91765000
Adjustments for increase (decrease) in other current liabilities -2422000
Adjustments for provisions -27187000
Total adjustments for working capital 3787000
Total adjustments for reconcile profit (loss) 7783000
Net cash flows from (used in) operations 34015000
Dividends received 0
Interest paid 0
Interest received 0
Income taxes paid (refund) 4807000
Other inflows (outflows) of cash 0
Net cash flows from (used in) operating activities before extraordinary items 29208000
Proceeds from extraordinary items 0
Payment for extraordinary items 0
Net cash flows from (used in) operating activities 29208000
4 Cash flows from used in investing activities
Cash flows from losing control of subsidiaries or other businesses 0
Cash flows used in obtaining control of subsidiaries or other businesses 0
Other cash receipts from sales of equity or debt instruments of other entities 0
Other cash payments to acquire equity or debt instruments of other entities 0
Other cash receipts from sales of interests in joint ventures 0
Other cash payments to acquire interests in joint ventures 0
Cash receipts from share of profits of partnership firm or association of persons or limited liability partnerships 0
Cash payment for investment in partnership firm or association of persons or limited liability partnerships 0
Proceeds from sales of property plant and equipment 2100000
Purchase of property plant and equipment 13715000
Proceeds from sales of intangible assets 0
Purchase of intangible assets 0
Cash advances and loans made to other parties 0
Cash receipts from repayment of advances and loans made to other parties 0
Cash payments for future contracts, forward contracts, option contracts and swap contracts 0
Cash receipts from future contracts, forward contracts, option contracts and swap contracts 0
Dividends received 0
Interest received 0
Income taxes paid (refund) 0
Other inflows (outflows) of cash 165000
Proceeds from government grants 0
Net cash flows from (used in) investing activities before extraordinary items -11450000
Proceeds from extraordinary items 0
Payment for extraordinary items 0
Net cash flows from (used in) investing activities -11450000
Cash flows from used in financing activities
Proceeds from issuing shares 0
Proceeds from issuing other equity instruments 0
Proceeds from issuing debentures notes bonds etc 0
Proceeds from borrowings 381000
Repayments of borrowings 611000
Dividends paid 0
Interest paid 0
Income taxes paid (refund) 0
Other inflows (outflows) of cash -3042000
Net cash flows from (used in) financing activities before extraordinary items -3272000
Proceeds from extraordinary items 0
Payment for extraordinary items 0
Net cash flows from (used in) financing activities -3272000
Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes 14486000
6 Effect of exchange rate changes on cash and cash equivalents
Effect of exchange rate changes on cash and cash equivalents 0
Net increase (decrease) in cash and cash equivalents 14486000
Cash and cash equivalents cash flow statement at beginning of period 2897000
Cash and cash equivalents cash flow statement at end of period 17383000


Statement of Asset and Liabilities
Particulars Year ended (dd-mm-yyyy)
Date of start of reporting period 01-Apr-2024
Date of end of reporting period 31-Mar-2025
Whether results are audited or unaudited Audited
Nature of report standalone or consolidated Consolidated
Equity and liabilities
1 Shareholders' funds
Share capital 42912000
Reserves and surplus 120197000
Money received against share warrants 0
Total shareholders' funds 163109000
2 Share application money pending allotment 0
3 Deferred government grants 0
4 Minority interest 53186000
5 Non-current liabilities
Long-term borrowings 57331000
Deferred tax liabilities (net) 0
Foreign currency monetary item translation difference liability account 0
Other long-term liabilities 3400000
Long-term provisions 0
Total non-current liabilities 60731000
6 Current liabilities
Short-term borrowings 63173000
Trade Payables
(A) Total outstanding dues of micro enterprises and small enterprises 4584000
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises 224757000
Total Trade payable 229341000
Other current liabilities 3706000
Short-term provisions 13250000
Total current liabilities 309470000
Total equity and liabilities 586496000
Assets
1 Non-current assets
i Property, Plant and Equipment and Intangible assets
Property, Plant and Equipment 43556000
Producing properties
Intangible assets 83000
Preproducing properties
Property, Plant and Equipment capital work-in-progress
Intangible assets under development or work-in-progress
Total Property, Plant and Equipment and Intangible assets 43639000
ii Non-current investments 0
v Deferred tax assets (net) 4057000
vi Foreign currency monetary item translation difference asset account
vii Long-term loans and advances 0
viii Other non-current assets 2884000
Total non-current assets 50580000
Current assets
Current investments 0
Inventories 96239000
Trade receivables 363652000
Cash and cash equivalents 17383000
Bank balance other than cash and cash equivalents 0
Short-term loans and advances 50019000
Other current assets 8623000
Total current assets 535916000
Total assets 586496000
Disclosure of notes on assets and liabilities


Format for Reporting Segment wise Revenue, Results and Capital Employed along with the company results
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-Oct-2024 01-Apr-2024
Date of end of reporting period 31-Mar-2025 31-Mar-2025
Whether results are audited or unaudited Audited Audited
Nature of report standalone or consolidated Consolidated Consolidated
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
Net Segment Asset
4 Segment Liabilities
Segment Liabilities
Total Segment Liabilities
Un-allocable Liabilities
Net Segment Liabilities
Disclosure of notes on segments




Details of Impact of Audit Qualification
Whether results are audited or unaudited Unaudited
Declaration of unmodified opinion or statement on impact of audit qualification Declaration of unmodified opinion
Auditor's opinion
Declaration pursuant to Regulation 33 (3) (d) of SEBI (LODR) Regulation, 2015: The company declares that its Statutory Auditor/s have issued an Audit Report with unmodified opinion for the period on Standalone results Yes
Sr No. Audit firm's name Whether the firm holds a valid peer review certificate issued by Peer Review Board of ICAI Certificate valid upto
1 Madhusudan C Mashruwala & Co. Yes 30-Apr-2028