Board Meeting Details

The Board Meeting was held on Wednesday, 28th October 2026 at 4:30 p.m. at the registered office of the Company at 503, Commerce House, 140, Nagindas Master Road, Fort, Mumbai - 400 023. The meeting commenced at 4:30 p.m. and concluded at 4:45 p.m.

Financial Results Overview

The unaudited standalone financial results for the quarter ended September 30, 2026 and half year ended September 30, 2026 were considered and adopted by the Board along with Limited Review Report issued by M/s. A N Shah & Associates.

Key Financial Figures (₹ in Lakhs)

Quarter Ended September 30, 2026:

  • Total Revenue: ₹157.33
  • Profit Before Tax: ₹105.37
  • Profit After Tax: ₹92.74
  • Basic/Diluted EPS: ₹18.59 (not annualized)
  • Other Comprehensive Income: ₹(534.71)
  • Total Comprehensive Income: ₹(441.97)

Half Year Ended September 30, 2026:

  • Total Revenue: ₹293.98
  • Profit Before Tax: ₹206.09
  • Profit After Tax: ₹166.31
  • Basic/Diluted EPS: ₹33.33 (not annualized)
  • Other Comprehensive Income: ₹1,661.98
  • Total Comprehensive Income: ₹1,828.29

Revenue Breakdown for Q2 FY2026:

  • Interest Income: ₹50.26
  • Dividend Income: ₹93.11
  • Other Income: ₹6.81
  • Net Gain on fair value change: ₹7.15

Expense Breakdown for Q2 FY2026:

  • Employee benefit expenses: ₹36.87
  • Depreciation/amortisation: ₹13.16
  • Other Expenditure: ₹1.93

Exceptional Item

The Company received ₹19.92 lakh from IL&FS Transportation Network Ltd during the quarter ended June 30, 2026 against bonds that had been written off in 2020. Specifically, ₹12.58 lakh was received on 24 Bonds (INE975G08058) and ₹7.34 lakh on 14 Bonds (INE975G08090).

Tax Expense

For Q2 FY2026:

  • Current Tax: ₹12.63
  • Tax relating to earlier years: ₹0.00

For H1 FY2026:

  • Current Tax: ₹39.74
  • Tax relating to earlier years: ₹0.04

Balance Sheet Position (as at September 30, 2026)

  • Total Assets: ₹19,259.81
  • Financial Assets: ₹18,907.06 (Cash: ₹352.77, Investments: ₹18,506.67, Other Financial Assets: ₹47.62)
  • Non-financial Assets: ₹352.75 (PPE: ₹146.43, Other: ₹206.32)
  • Total Liabilities: ₹0.07
  • Equity: ₹19,259.74 (Share Capital: ₹49.90, Other Equity: ₹19,209.84)

Cash Flow Statement (H1 FY2026)

  • Cash generated from operations: ₹189.86
  • Income taxes paid: ₹(15.00)
  • Net cash from operating activities: ₹174.86
  • Net cash from investing activities: ₹10.24
  • Net increase in cash: ₹185.10
  • Cash at beginning: ₹167.67
  • Cash at end: ₹352.77

Additional Notes

1. The Company is a Non-Systematically Important Non-Banking Financial Company not availing public funds, engaged in investment activities.

2. No separate reporting segments as per Ind AS 108 as the company operates in a single segment.

3. The Company has not recognized Deferred Tax Liability on all deductible temporary differences based on certainty requirements as per Ind AS 12.

4. Previous periods' figures have been regrouped and recomputed where necessary.

5. The results were reviewed by the Audit Committee in its meeting held on 28th October 2026.

6. The financial results will be published in newspapers as required and are available on BSE Limited website (www.bseindia.com) and company's website (www.sunriseindustrial.co.in).

Auditor's Review

M/s. A N Shah & Associates issued a limited review report stating that nothing has come to their attention that causes them to believe that the accompanying Statement of Unaudited Financial Results contains any material misstatement. The review was conducted in accordance with Standard on Review Engagements (SRE) 2410.