Sunshine Pictures Limited
Key Financial Figures (₹ Lakhs)
Income Statement for Quarter Ended June 30, 2026:
- Revenue from Operations: ₹647.85
- Other Income: ₹9.36
- Total Income: ₹657.21
Expenses:
- Operational Cost: ₹479.85
- Employee benefits expenses: ₹49.41
- Finance Costs: ₹16.74
- Depreciation and amortisation expense: ₹51.85
- Other expenses: ₹25.12
- Total Expenses: ₹622.97
Profitability:
- Profit before exceptional items & tax: ₹34.24
- Exceptional Items: ₹0 (Previous quarter: ₹-18.22 loss due to statutory impact of new Labour Law)
- Profit before tax: ₹34.24
- Tax Expense: ₹8.94 (Current Tax: ₹0, Deferred Tax: ₹8.94)
- Net Profit: ₹25.30
- Other comprehensive income: ₹39.46
- Total comprehensive income: ₹64.76
Earnings Per Share (Face Value ₹10 each):
- Basic EPS: ₹0.10
- Diluted EPS: ₹0.10
Comparative Figures:
- Quarter Ended March 31, 2026: Net Profit ₹3,970.77 lakh
- Quarter Ended June 30, 2025: Net Loss ₹(108.40) lakh
- Year Ended March 31, 2026: Net Profit ₹4,031.16 lakh
Capital Structure
- Paid-up equity share capital: ₹2,634.88 lakh (Face Value ₹10 each)
- Other Equity: ₹11,880.09 lakh (as of March 31, 2026)
Significant Corporate Development
IPO Completion:
- Completed Initial Public Offer of 78,37,191 equity shares of face value ₹10 each
- Issue price: ₹360 per share (including share premium of ₹350 per share)
- Total issue size: ₹28,213.88 lakh
- Fresh issue: 48,00,034 equity shares aggregating ₹17,280.12 lakh
- Offer for sale: 30,37,157 equity shares aggregating ₹10,933.76 lakh
- Listing date: August 25, 2026 on NSE and BSE
- These are the first quarterly results after listing
Regulatory and Compliance Information
- Financial results prepared in accordance with Ind AS 34 - Interim Financial Reporting
- Results reviewed by Audit Committee and approved by Board of Directors on September 15, 2026
- Meeting duration: 6:30 PM to 7:15 PM
- Limited Review Report received from statutory auditors (Satyanarayan Goyal & Co LLP)
- Filing made under Regulation 30 and 33 of SEBI Listing Regulations
Business Context and Notes
- Company operates in film production, distribution, and media content creation
- Revenue recognition occurs at specific point in time upon theatrical release or content delivery completion
- Financial performance is inherently non-linear due to fluctuating release calendar
- Results for quarter are not comparable quarter-on-quarter or year-on-year
- Company operates in single business segment (Ind AS 108)
- Figures for previous periods regrouped/reclassified where necessary
Auditor's Review
- Statutory auditors conducted limited review under SRE 2410
- Auditors concluded statement complies with accounting principles and SEBI regulations
- Balancing figures for March 31, 2026 quarter derived from audited annual figures and unaudited YTD figures
- Comparative figures for March 31, 2026 and June 30, 2025 not subject to limited review/audit
Availability of Information
- Also available on BSE (www.bseindia.com) and NSE (www.nseindia.com) websites