Sungold Capital Ltd. — Quarter ended 31 March 2026 (Audited) and year ended 31 March 2026 (Audited)
Optional commentary: The document contains multiple sections; the financial tables below are extracted as presented.
| Particulars | QUARTER ENDED | YEAR ENDED |
|---|---|---|
| 31/03/2025 Audited | 31/12/2025 Unaudited | |
| Revenue from Operations | ||
| Interest Income | 25.912 | 39.328 |
| Dividend Income | 0.000 | 0.000 |
| Rental Income | 0.000 | 0.000 |
| Fees and commission Income | 0.000 | 0.000 |
| Net gain on fair value changes | 0.000 | 0.000 |
| Net gain on derecognition of financial instruments under amortised cost category | 0.000 | 0.000 |
| Sale of products (including Excise Duty) | 0.000 | 0.000 |
| Sale of services | 0.450 | 0.589 |
| Others (to be specified) | 0.000 | 0.000 |
| 1. Total Revenue from operations | 26.362 | 39.917 |
| 2. Other Income (to be specified) | 0.840 | 0.073 |
| 3. Total Income (1+2) | 27.203 | 39.990 |
| Expenses | ||
| a. Cost of materials consumed | 0.000 | 0.000 |
| b. Purchases of stock-in-trade | 0.000 | 0.000 |
| c. Changes in inventories of finished goods, work-in-progress and stock-in-trade | 0.000 | 0.000 |
| d. Employee benefits expense | 18.033 | 17.503 |
| e. Finance costs | 0.000 | 0.000 |
| f. Depreciation and amortisation expense | 0.042 | 0.042 |
| g. Fees and commission expense | 0.000 | 0.000 |
| h. Net loss on fair value changes | 0.000 | 0.000 |
| i. Net loss on derecognition of financial instruments under amortised cost category | 0.000 | 0.000 |
| j. Impairment on financial instruments | 0.000 | 0.000 |
| k. Other expenditure | 15.472 | 17.472 |
| 4. Total Expenditure | 33.548 | 35.017 |
| 5. Profit/(Loss) before exceptional items and tax (3-4) | -6.345 | 4.973 |
| 6. Exceptional items | 0.000 | 0.000 |
| 7. Total profit before tax (5-6) | -6.345 | 4.973 |
| 8. Tax expense | ||
| (a) Current tax | -0.846 | 1.377 |
| (b) Deferred tax | 0.000 | 0.000 |
| Total Tax Expense | -0.846 | 1.377 |
| 9. Net Profit (Loss) for the period from continuing operations after tax (7-8) | -5.499 | 3.596 |
| 10. Profit (Loss) from discontinued operations before tax | 0.000 | 0.000 |
| 11. Tax Expense of discontinued operations | 0.000 | 0.000 |
| 12. Net Profit (Loss) from discontinuing operations (after tax) (10-11) | 0.000 | 0.000 |
| 13. Profit (loss) for the period (9+12) | -5.499 | 3.596 |
| 14. Other Comprehensive Income | ||
| (A) (i) Items that will not be reclassified to profit or loss | 0.000 | 0.000 |
| (ii) Income tax relating to items that will not be reclassified to profit or loss | 0.000 | 0.000 |
| Subtotal (A) | 0.000 | 0.000 |
| (B) (i) Items that will be reclassified to profit or loss | 0.000 | 0.000 |
| (ii) Income tax relating to items that will be reclassified to profit or loss | 0.000 | 0.000 |
| Particulars | QUARTER ENDED | YEAR ENDED |
|---|---|---|
| 31/03/2026 Audited | 31/12/2025 Unaudited | |
| 1. Segment Revenue | ||
| (net sale/income from each segment should be disclosed under this head) | ||
| (a) Segment – Entertainment | 0.270 | 0.420 |
| (b) Segment – Software Development | 0.180 | 0.169 |
| (c) Segment – NBFC | 26.753 | 39.401 |
| (d) Unallocated | 0.000 | 0.000 |
| Total | 27.203 | 39.990 |
| Less: Inter segment Revenue | 0.000 | 0.000 |
| Net sales/Income From Operations | 27.203 | 39.990 |
| 2. Segment Results (Profit)(+)/ Loss (-) before tax and interest from Each segment) | ||
| (a) Segment – Entertainment | (0.048) | 0.035 |
| (b) Segment – Software Development | 0.030 | 0.019 |
| (c) Segment – NBFC | (6.327) | 4.919 |
| (d) Unallocated | ||
| Total | (6.345) | 4.973 |
| Less: | ||
| (i) Interest | 0.000 | 0.000 |
| (ii) Other Un-allocable Expenditure net off | 0.000 | 0.000 |
| (iii) Un-allocable income | 0.000 | 0.000 |
| Total Profit Before Tax | (6.345) | 4.973 |
| 3. Capital Employed | ||
| (Segment assets – Segment Liabilities) | ||
| (a) Segment – Entertainment | 0.258 | 0.308 |
| (b) Segment – Software Development | 0.000 | 0.000 |
| (c) Segment – NBFC | 2,218.884 | 2,224.332 |
| (d) Unallocated | 0.000 | 0.000 |
| Total | 2,219.142 | 2,224.640 |
| Particulars | Year to date figures for the current period ended April 1, 2025 to March 31, 2026 (Audited) | Year to date figures for the previous year ended April 1, 2024 to March 31, 2025 (Audited) |
|---|---|---|
| I. ASSETS | ||
| (1) Financial Assets | ||
| (a) Cash and cash equivalents | 35.277 | 27.410 |
| (b) Bank balance other than (a) above | 0.000 | 0.000 |
| (c) Derivative financial instruments | 0.000 | 0.000 |
| (d) Receivables | ||
| (1) Trade Receivables | 0.000 | 0.000 |
| (2) Other Receivables | 0.000 | 0.000 |
| (e) Loans | 2165.008 | 2304.316 |
| (f) Investments | 0.000 | 0.000 |
| (g) Other Financial assets | 0.000 | 0.000 |
| (2) Non Financial Assets | ||
| (a) Current Assets (net) | 2.832 | 3.399 |
| (b) Deferred tax assets (net) | 0.000 | 0.000 |
| (c) Property, Plant and Equipment | 0.504 | 0.614 |
| (d) Capital work-in-progress | 0.000 | 0.000 |
| (e) Intangible Assets Under Development | 27.933 | 37.886 |
| (f) Other Intangible assets | 0.030 | 0.090 |
| (g) Other non financial assets (to be specified) | 0.000 | 0.000 |
| TOTAL ASSETS | 2231.584 | 2373.715 |
| II. LIABILITIES AND EQUITY | ||
| LIABILITIES | ||
| (1) Financial Liabilities | ||
| (a) Derivative financial instruments | 0.000 | 0.000 |
| (b) Payables | ||
| (I) Trade payables | ||
| (i) total outstanding dues of micro enterprises and small enterprises | 0.000 | 0.000 |
| (ii) total outstanding dues of creditors other than micro enterprises and small enterprises | 1.119 | 13.533 |
| (II) Other payables | ||
| (i) total outstanding dues of micro enterprises and small enterprises | 0.000 | 0.000 |
| (ii) total outstanding dues of creditors other than micro enterprises and small enterprises | 9.821 | 12.294 |
| (c) Debt securities | 0.000 | 0.000 |
| (d) Borrowings (other than debt securities) | 0.000 | 131.431 |
| (e) Subordinated liabilities | 0.000 | 0.000 |
| (f) Other financial liabilities | 0.000 | 0.000 |
| (2) Non – Financial Liabilities | ||
| (a) Current tax liabilities (net) | 1.406 | 1.400 |
| (b) Provisions | 0.000 | 0.000 |
| (c) Deferred tax liabilities (net) | 0.0950 | 0.0950 |
| (d) Other non-financial liabilities | 0.000 | 0.000 |
| EQUITY | ||
| (a) Equity share capital | 1840.349 | 1840.349 |
| (b) Other Equity | 378.794 | 374.613 |
| TOTAL LIABILITIES AND EQUITY | 2231.584 | 2373.715 |
| Particulars | For the Year Ended on 31st March, 2026 | For the Year Ended on 31st March, 2025 |
|---|---|---|
| Amount (in Rs.) | Amount (in Rs.) | |
| Part I : Statement of cash flows | ||
| Cash flows from used in operating activities | ||
| Profit before tax | 5.587 | 5.564 |
| Adjustments for reconcile profit (loss) | ||
| Adjustments for finance costs | – | – |
| Adjustments for decrease (increase) in inventories | – | – |
| Adjustments for decrease (increase) in trade receivables, current | – | – |
| Adjustments for decrease (increase) in trade receivables, non-current | – | – |
| Adjustments for decrease (increase) in other current assets | 0.567 | (0.194) |
| Adjustments for decrease (increase) in other non-current assets | 139.308 | 607.120 |
| Adjustments for other financial assets, non-current | – | – |
| Adjustments for other financial assets, current | – | – |
| Adjustments for other bank balances | – | – |
| Adjustments for increase (decrease) in trade payables, current | (12.414) | 12.372 |
| Adjustments for increase (decrease) in trade payables, non-current | – | – |
| Adjustments for increase (decrease) in other current liabilities | (2.473) | (7.680) |
| Adjustments for increase (decrease) in other non-current liabilities | – | – |
| Adjustments for depreciation and amortisation expense | 0.170 | 0.170 |
| Adjustments for impairment loss reversal of impairment loss recognised in profit or loss | – | – |
| Adjustments for provisions, current | – | – |
| Adjustments for provisions, non-current | – | – |
| Adjustments for other financial liabilities, current | – | – |
| Adjustments for other financial liabilities, non-current | – | – |
| Adjustments for unrealised foreign exchange losses gains | – | – |
| Adjustments for dividend income | – | – |
| Adjustments for interest income | – | – |
| Adjustments for share-based payments | – | – |
| Adjustments for |