BSEResult2d ago · 23 Oct 2026, 06:35 pm
Submission of Un-Audited Financial Result for the quarter ended 30th September, 2026
Sunshine Capital Ltd · 539574
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Sunshine Capital Ltd has submitted its un-audited financial results for the quarter and half year ended September 30th, 2026, along with a limited review report from its statutory auditors VRSK & Associates.
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Earnings Impact5/10
Growth Catalyst3/10
Governance Concern2/10
Regulatory Risk1/10
Balance Sheet Risk4/10
Liquidity Impact6/10
Market Sentiment5/10
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Sunshine Capital Ltd - 539574 - Submission Of Un-Audited (Standalone And Consolidated) Financial Results Of (Sunshine Capital Limited) For The Quarter And Half Year Ended On September 30Th, 2026 And Along With Limited Review Report Thereon.
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Date: 23.10.2026
The Department of Corporate Service
BSE Limited
PhirozeJeejeebhoy Towers,
Dalal Street, Mumbai – 400001.
SCRIP CODE: 539574
EQ - ISIN - INE974F01025
Sub: Submission of Un-Audited (standalone and consolidated) financial results of (Sunshine Capital
Limited) for the quarter and half year ended on September 30th, 2026 and along with Limited Review
Report thereon.
Dear Sir/Madam (s),
Pursuant to Regulation 33 read with Schedule III to the SEBI (Listing Obligations and Disclosure
Requirements) Regulations, 2015, we enclose hereto, for your information and record:
1. The Un-Audited (standalone and consolidated) financial results of Sunshine Capital Limited (“the
Company”) for the quarter and half year on September 30th, 2026, duly approved by the Board of Directors
of the Company at its meeting held today, i.e. on Friday, 23rd of October, 2026 (which was commenced
at 04:00 P.M. and concluded at 04:30 P.M.)
2. Limited Review Report dated 23.10.2026 issued by the Statutory Auditors of the Company VRSK &
Associates, on the aforesaid financial results of the Company for the quarter and half year ended on
September 30th, 2026 which was duly placed before the Board at the aforesaid meeting.
You are requested to take the above on your records and acknowledge the same.
For and on behalf of Board of Directors
Sunshine Capital Limited
Surendra Kumar Jain
(Managing Director)
DIN: 00530035
Place: New Delhi
Encl: As attached
{. ff* #a VRSK & ASSOCIATES
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Fp,: *1jiU *fu m rt* r * *3 &,*: u; rt * yx\# r',tr;:,i
Lim itetl Rer.ierv Rellort
llc"'ret report to Board olDirectors ol
STINSH TNE CAPITAL LTMITED
LIMITI]D REVIEW REPORT ON UNATIDITED STANDALONE FINANCIAL RESTJLTS FOR
THE QUARTER ENDED oN SEPTEMBER 30rH, 2026 aF SUNSHINE cAprTAL LI\.IITED
We ha!e re|lewed the accottipatiling statcmenl ot'uuaudttetl Stanclalone li'lltanctal l{esults of StJNSIIINE
cIAPITAI- LIMITEI) lirr the .ltrarter endcd -l() 09.2026 Thrs statclrent rs the rcsporrsr6ility tii thc:
(,'onrpatrr's Man:rgcurcnt aud has bectr approvcd bt, tire IJoard oll)rrectors C)1r rcspgnsibrlrtr rs tri tssLrc: tr
l cll()rl on the sc titaucral slalclncltts basecl on our rer,,ier,r
tll Itidtatt Accoutttulg Staildard i'l. Intelur Fnancial Reportilg (lrd AS J4) prescnbed nncicr Sectrol l.l-l
ol'tlle Coutpantcs Act. 2013 read r,r''rt.h Rnle 3 ol Companies (Indra Aocormtrng Stantlards) I{ules. 201 j and
thc crculzir is the responsibilitt, of the Cornpanl,'s Management and has been approved hl the Roard ril.
Dtrectors. C)lu'responsrbilltv is to issLte a repofi on thesc flnancial statemerlts based ou oLu rel.icg.
\Atc ucittclttctcd ottr tcvieu' ol thc Stateurent rn accordance r,r.'ith the Stanclard on l{evien,Engageurc.ts
(SIilr) 2'+10 ''l{evieu'ol Intertlt Financial Infonnation Pedbrmecl by the Indepederrt ALrclitor-of'tht
Entih'--isstredhr thelnstrluteo1'CharteredAccountantsollndra Thisstandarclrequrresthatucplarand
pel'lirnll Lhe re\'rcrt' to obtain utodertrte irssurallce as to urhcther thc tlnancial statements arc ll.ec ot' anr
llateriitl ttrisstatemeut. A revietv is lruited prirr. arilr' to ir-rqrLiries ol conpall perso,.el a,d a.al'trcal
ptocedru'es appireci to lrl ancial data and flrus provicles less assurance thar an audrr. we have ugt pcrlbpried
arr andrt aud accorclingll', r,r,,e do tlot express an audit opuron
lJllserd otl ()Llr rc\11c\\'oondLtctetl as rtbovc- srrbicot to the rnattcr g1\'en 1n lrmphasrs ot'l1irlter \\rr lrfc o1
f i''r'll |l'cllitlcd ilt ar:cottlattce ri'ith applreatrie aocorurtrr.rg slariilarcls i.e INI) AS prescslre:,.1 qrr,lcr
Scr:ttol l-1j o1'thc ComPurues Acl. 2() l3 rciid rvrth rcleliiut rules rssucd thcreLurder. []orr,cler. notltrrrs
Ita: t'arltle to uur attclltiott t|hich ci'luses us to belrer-e that the accornparn ir-rg statenlent ol urrautltcd
s(itildltlotlc llnancial rcsults clo not disclosccl t1'rc rnltrnatron reqLrrrecl to Lrc c-lisoloserl urs tcr:'s 9t'
Regulation 3l ol'the SEBI (Listrng Obligations and Disolosr-rre Requilernents) Regulatrols. 201j and
SERI Circulal datcd 05tl'.lulY, 20 16, or lry tlr" r,',r,,,.rte olChartered Accor-urtants o1 lr,rcLa and other
rcooplrized accotLntlttg practiccs and policics inolucling thc manler rn ri,hich rt rs to be cjrsclosccl- or.
thill tt conlarns aul uiiiterial ntisstatement
For VRSK & Associates (FRN:0lll99N)
Chartered Accountant
CA. ANKUSH GUPT
Parfner
Nerv Delhi, Octnber 23,2026
UDII{: 26086499YUQLOn18077
ta*&4 *tlit+ rafl#rir}as i-rfttae 5*u1.k *liltti *ffir* llwarl<a {tt*ice \?.*lti*i tjlliry:
it :2 .!!, a\! i a, )i t i l { .:iti .| ,a . I ) r lt -\ t, a, 'f :, j! i) t. ,, .. 't1 '; a i 4.t i. tt ii; i, . t'.i ' ai J In. ia.r, ir :,.' i. .* t 1: .i 21 il )i ).r Cii't h'.: ii t. !: x.:. t a1 n.it t1 r: ,, t>itl, i l. o ! t) k f e,i til i ll ;t leY cri rrS at ir ,t :tr _. 2 i [ , f Il ,a t r l :ti .b .n ]) ik i 1<| +- Lir t/ ri ,) t - l: :i : li jl: ht : i.t t i t 1: tl :;i.-\ ij
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ru, VRSK & ASSOCIATES
BM" ST -.\\&& *Y"a mf**f * # fi,U i,: * t":a {ft"t |xitt,
1rel}l&
INDEPENDENT AUDITOR'S REVIEW REPORT ON QUARTERLY CONSOLIDATET)
FINANCIAL RI,SUL'I'S OF THE COMPANY PURSI"]ANT TO THE REGULATION ]3 OF
Tl-IESEBI(LISTINGOBLIGATIONSANDDISCLOSUREREQUIREI\{F]N.IS)
R EG ULATIONS, 20t5, AS AMENDED
TO THE BOARD OF DIRECTORS OF
SI]NSHINE CAPITAL LIMITED
I \\,c havc revics.ecl the at;companying Staten-rent ol Consohdatt:d Unaudrted Finatroial liesi-rlts oi'
SUNSHINE CApl'I'AL LIMITED("the parent") alld rts substdrarrcs (thc Ptircnt and its sLrbstclilIie ,
togethcr rel'crrer,l to as "thc LiroLrp"), and its sharc ol'the uct protit iloss) alier trrr irrtd l()1al
.,r,r-,1r-"i,e,,.,,.e incorne / loss ol its assocrates and jorrtt ventLres tor the quartct etrded 10 ()tl 2(lrr;
ar,,l l,,r tlrr. Pcr.rri,-i ll-orn i) I ()7 2026 to 30 09 2026 ("thc Statcnrerrt"). bcurg subnrittcd br the l)arctrt
l)rrs,urrt t6 the 1i;r-lLulernent ol Regulatron 3-l ol the SEBI lListing Obligatrons ancl LJrsciLrsr'ue
R.r.1,-,rr.-r,,cn1n) lir'gulatrons. 20 15. as amencled. Attelltlon ts cltautl to thc fact that tht: col'tsoltrlaletl
ligrrres tbi. t5e oonesl'rr'rnding qrnrter encled l0 09 2026 and the ootre:;ponding pet'tod ii'tirrr
0I ()7 202(r Lo 10 09 2()26. as repr;r'tetl 1l'r thesc hnanctal resrLlts have bccn dpproVed b! tlre Paretrl's
Lirarcl olDirectot's. trut have not beel'r subjei;ted to relielr'.
2 'fhis Statemerlt. uftich is the responsibilitr. olthe Parent's Management and approved Llr'the Parcnt's
lJoa(l 0l D11.eotors. has bce:n prepared in accordancc rvith the recogniturn and l-ueasutcnle-tlt
prirrcrple s larrl clou,rr rn hc-han Accor-Lr-rting Stanclard l4 "Interrm Financial Ile porting" ( Ind AS 1'1 )'
l3lo1'tl'reCompaniesAot.2()l3.anc'l otheraccottt.ttingprirleiplcsgclrerrrlli
l,.esolSedurrdcrScotrgu
acoeptetl 11 JnLlia. ()r-u responsrbiliry is to e\press a concluston on the Staterlrent basecl oll our rLr\'le\\
I We co,cluctecl our rc\i1e\\' olthe Staternent rn accordatrce rvith the Stanclard on Relierr' EtrgagL-llrerlts
(SRI) 24l0 "Rer':icrvol'lntenlr-r!'rtranoral lnlirmation Pertbn'r-redbl'the Inclepenclent AudttorrIItlre
llntttr,',. issued ltr.the Institute ol Chafiered Aocoutitants of India. A rer,ieu.ol tntet'lttt l'tt'iatt,:ra1
,rl'ormatr., cousrsts ol'makrng inc}-Liries. prirnarilr ol 1'rcrsol'ts ttrsPotlslblc for I'ittirtl'rrirl rr.i1
ir-fc()lnll1|g rlLilllcts. lrn,.1 a1t1tlr'iltg anillr'trorrl anrl cltltcr rcVietr proocclrrrcs A re\'1c\\ 1s rr'11)stillltlilll\
rlrci troI cnaLr]c Lrs l6 obtirn ilssl.
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