5448812026-04-012026-06-305448812026-04-012026-06-30in-capmkt:OtherExpenses1Member5448812026-04-012026-06-30in-capmkt:OtherExpenses2Member5448812026-04-012026-06-30in-capmkt:OtherExpenses3Member5448812026-04-012026-06-30in-capmkt:OtherExpenses4Member5448812026-04-012026-06-30in-capmkt:OtherExpenses5Member5448812026-04-012026-06-30in-capmkt:OtherExpenses6Member5448812026-04-012026-06-30in-capmkt:OtherExpenses7Member5448812026-04-012026-06-30in-capmkt:OtherExpenses8Member5448812026-04-012026-06-30in-capmkt:OtherExpenses9Member5448812026-04-012026-06-30in-capmkt:OtherExpenses10Member5448812026-04-012026-06-30ItemsThatWillNotBeReclassifiedToProfitAndLoss1iso4217:INRxbrli:pureiso4217:INRxbrli:shares544881SUNSHINENOTLISTEDINE1B3O01011SUNSHINE PICTURES LIMITEDMain BoardEquity2026-04-012027-03-312026-09-152026-09-09INRLakhsQuarterlyFirst quarterSingle segmentFILM PRODUCTION2026-09-1518:30:002026-09-1519:15:00Not applicablefalsefalseNot Applicable2026-04-012026-06-30UnauditedStandalone64785000936000657210000216768000-1687830004941000167400051850002512000622970003424000034240000894000894000025300000000253000039460006476000263488000100.10.1000.10.10001. 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" ). <br /> 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. <br /> 3.Excpetional ltems - Gains/(Loss) include: <br /> Particulars Quarter ended Year ended <br /> 30-un-26 31-Mar-26 30-un-25 31-Mar-26 <br /> Statutory impact of new Labour Law. - -18.22 - -31.56 <br /> 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. <br /> 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. <br /> 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. <br /> 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. <br /> 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. <br /> 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. <br /> 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. <br /> 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. <br /> <br /> <br /> Rent,rates and taxes584000Printing and stationery57000Legal Fees363000Professional Fees145000Office and admin exp698000Travelling and conveyance4000Insurance Premium41000Membership and subsription34000Exchange gain loss61000Directors sitting fees525000Items that will not be reclassified subsequently to profit or loss, net of tax - (loss) / gain on re-measurement of defined benefit pla5273000527300013270003946000