Sunrise Efficient Marketing Announces Audited Financial Results for Year Ended March 31, 2026
Sunrise Efficient Marketing Limited (CIN: U29100GJ2020PLC114489) has released its audited consolidated financial results for the year ended March 31, 2026. The company’s financial reports include the Balance Sheet, Statement of Profit and Loss, and Cash Flow Statement for the period.The Company received an unmodified opinion on the consolidated financial statements for the year ended March 31, 2026.
Financial Performance Highlights
The Statement of Profit and Loss for the period October 2025 to March 2026 reported a profit of 984.96 Lakhs. Earnings per equity share were 5.30 (Basic) and 5.08 (Diluted).The consolidated financial statements provide the following summarized data for the end of the financial year:
Consolidated Balance Sheet Highlights (As at March 31, 2026)
| Particulars | Amount (In ₹ Lakhs) |
|---|---|
| Share Capital | 1,916.00 |
| Reserves and Surplus | 8,492.95 |
| Money received against share warrants | 349.40 |
| Long Term Provisions | 31.91 |
| Short-Term Provisions | 393.38 |
| Total Liabilities | 11,487.07 |
| Property, Plant & Equipment & Intangible Assets | 87.25 |
| Other Non-Current Assets | 42.92 |
| Inventories | 2,566.03 |
| Trade Receivables | 5938.15 |
| Cash and Cash Equivalents | 2,018.36 |
| Total Assets | 11,487.07 |
***
Profit & Loss Account Summary (October 2025 to March 2026)
| Particulars | Amount (In ₹ Lakhs) |
|---|---|
| Revenue from Operations | 17,377.26 |
| Total Income (Revenue + Other Income) | 17,531.77 |
| Total Expenses | 16,211.02 |
| Profit for the Period | 984.96 |
***
Cash Flow Statement Summary (For the Year Ending March 31, 2026)
| Particulars | Amount (In ₹ Lakhs) |
|---|---|
| Net Cash Generated in Operating Activity | (2,262.87) |
| Net Cash Generated in Investing Activities | 287.54 |
| Net Cash Generated from Financing Activity | 401.64 |
| Net Increase in cash and cash equivalents | 139.11 |
Significant Business Transactions and Notes
Partnership and Associates- Suvarna Enterprise: The Company established a partnership agreement with Suvarna Enterprise, a firm engaged in yarn trading, acquiring a 55% profit-sharing interest. This partnership was effective from April 21, 2025.
- Suvarna Spinning Private Limited: The Company acquired 3,000 equity shares of Suvarna Spinning Private Limited (face value 710 each) on February 14, 2026. This investment gives the Company a 30% stake, making the entity an Associate Company.
Share Warrants and Investments
The Company's board previously approved the allotment of 51,38,000 convertible warrants at an issue price of 106/- each to non-promoter category investors.
* Conversion Details: During the financial year 2025-26, 41,60,000 warrants were converted into equity shares in three phases:
* Phase 1: 6,65,000 warrants converted on April 10, 2025.
* Phase 2: 33,48,000 warrants converted on May 27, 2025.
* Phase 3: 1,47,000 warrants converted on June 10, 2025.
* Outstanding Warrants: As of March 31, 2026, 9,78,000 convertible warrants remained outstanding for conversion.
Key Operational Details
- Loans and Advances: The Company provided short term loans and advances to various other entities. The balance of such loans and advances outstanding as of March 31, 2026, amounted to ₹16,16,21,031. Interest has been charged on these advances.
- Inventory Valuation: The Company does not maintain item-wise quantitative records of inventory. Valuation of closing stock was based on physical verification and valuation statements provided by management. A difference of 275 Lakhs was noted between the stock reported to the bank (estimated sales value) and the stock appearing in the books of account (cost).
- Professional Tax: Professional Tax payable outstanding as of March 31, 2025, was ₹74,28,504. Of the Professional Tax deducted during the year 2025-26 (amounting to 21,98,871), the funds remained unpaid as of the audit report date.
Corporate Social Responsibility (CSR)
For the financial year 2025-26, the Company spent an aggregate amount of ₹24,63,000 on CSR activities, which was in excess of the statutory requirement. Contributions were made to Jiva Hari Foundation and Satkarm Seva Sanstha.
Audit Review
The audit report also included specialized reviews, confirming:- Reliance on the internal audit work carried out by M/s. Rachna Patel & Associates, which was issued on May 6, 2026.
- Reliance on the actuarial valuation report issued by Kapadia Global Actuaries dated May 12, 2026, for determining the gratuity liability.
Stock Price Movement
As of 10:07, Sunrise Efficient Marketing Ltd shares are ticking up, currently trading at ₹51.59, up 4.12%. The equity has stayed active within its intraday range, moving between ₹51.50 and ₹51.80.Disclaimer: Due care and diligence have been taken in compiling and presenting news and market-related content. However, errors or omissions may arise despite such efforts.
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