Sunrise Industrial Traders Limited submitted its unaudited standalone financial results for the quarter and half year ended September 30, 2026, to the Bombay Stock Exchange as required under SEBI Listing Regulations. The results were reviewed by M/s. A N Shah & Associates, Chartered Accountants, and approved by the company's Board of Directors at their meeting held on October 28, 2026, at the registered office in Mumbai.

Financial Performance (Quarter Ended September 30, 2026)

  • Total Revenue: ₹157.33 lakh, comprising:
  • Interest Income: ₹50.26 lakh
  • Dividend Income: ₹93.11 lakh
  • Other Income: ₹6.81 lakh
  • Net Gain on fair value change: ₹7.15 lakh
  • Total Expenses: ₹51.96 lakh, comprising:
  • Employee benefit expenses: ₹36.87 lakh
  • Depreciation/amortisation and impairment: ₹13.16 lakh
  • Other Expenditure: ₹1.93 lakh
  • Profit Before Tax: ₹105.37 lakh
  • Tax Expense: ₹12.63 lakh (Current Tax)
  • Profit After Tax: ₹92.74 lakh
  • Earnings Per Share (Basic/Diluted): ₹18.59 (not annualized)

Financial Performance (Half Year Ended September 30, 2026)

  • Total Revenue: ₹293.98 lakh
  • Total Expenses: ₹107.81 lakh
  • Profit Before Exceptional Items and Tax: ₹186.17 lakh
  • Exceptional Items: ₹19.92 lakh (recovery from IL&FS Transportation Network Ltd bonds)
  • Profit Before Tax: ₹206.09 lakh
  • Tax Expense: ₹39.78 lakh
  • Profit After Tax: ₹166.31 lakh
  • Earnings Per Share (Basic/Diluted): ₹33.33 (not annualized)

Other Comprehensive Income (Quarter Ended September 30, 2026)

  • Items not reclassified to profit or loss: Changes in fair valuation of equity instruments resulted in a loss of ₹538.47 lakh
  • Items reclassified to profit or loss: Changes in fair value of bonds/debentures showed a gain of ₹3.76 lakh
  • Total Other Comprehensive Income: Loss of ₹534.71 lakh
  • Total Comprehensive Income: Loss of ₹441.97 lakh

Other Comprehensive Income (Half Year Ended September 30, 2026)

  • Total Other Comprehensive Income: Gain of ₹1,661.98 lakh
  • Total Comprehensive Income: Gain of ₹1,828.29 lakh

Balance Sheet Position (As at September 30, 2026)

  • Total Assets: ₹19,259.81 lakh
  • Financial Assets: ₹18,907.06 lakh, comprising:
  • Cash and cash equivalents: ₹352.77 lakh
  • Investments: ₹18,506.67 lakh
  • Other Financial assets: ₹47.62 lakh
  • Non-financial Assets: ₹352.75 lakh, comprising:
  • Property, plant and equipment: ₹146.43 lakh
  • Other non-financial assets: ₹206.32 lakh
  • Total Liabilities: ₹0.07 lakh (Other financial liabilities)
  • Total Equity: ₹19,259.74 lakh, comprising:
  • Equity share capital: ₹49.90 lakh (Face Value per Share: ₹10)
  • Other equity: ₹19,209.84 lakh

Cash Flow Statement (Six Months Ended September 30, 2026)

  • Net cash from operating activities: ₹174.86 lakh
  • Net cash from investing activities: ₹10.24 lakh
  • Net cash used in financing activities: ₹0
  • Net increase in cash and cash equivalents: ₹185.10 lakh
  • Cash and cash equivalents at beginning: ₹167.67 lakh
  • Cash and cash equivalents at end: ₹352.77 lakh

Key Notes and Disclosures

1. The financial results were prepared in accordance with Indian Accounting Standards (Ind AS) and reviewed by the Audit Committee on October 28, 2026.

2. Exceptional Item: The company received ₹19.92 lakh from IL&FS Transportation Network Ltd during the period as recovery on bonds that had been written off in 2020.

3. The company is a Non-Systemically Important Non-Banking Financial Company (NBFC) not availing public funds, engaged primarily in investment activities.

4. The company has not recognized Deferred Tax Liability on all deductible temporary differences based on certainty requirements under Ind AS 12.

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

6. The results are available on the BSE Limited website (www.bseindia.com) and the company's website (www.sunriseindustrial.co.in).