Sunshield Chemicals Ltd — Quarter ended 31 March 2026 (and year ended 31 March 2026)
| Sr. No. | Particulars | Quarter ended | Year ended |
|---|---|---|---|
| Mar 31, 2026 (refer note 2) | Dec 31, 2025 (Reviewed) | ||
| 1 | Revenue from operations | 10,967 | 9,496 |
| 2 | Other income | 40 | 93 |
| 3 | Total Income (1+2) | 11,007 | 9,589 |
| 4 | Expenses | ||
| (a) | Cost of materials consumed | 7,253 | 6,787 |
| (b) | Purchase of stock-in-trade | 1,126 | 397 |
| (c) | Changes in inventories of finished goods and work-in-progress | (554) | (176) |
| (d) | Employee benefits expense | 446 | 491 |
| (e) | Finance costs | 6 | 74 |
| (f) | Depreciation | 272 | 269 |
| (g) | Other expenses | 1,046 | 1,089 |
| Total expenses | 9,595 | 8,931 | |
| 5 | Profit before tax (3-4) | 1,412 | 658 |
| 6 | Tax expense: | ||
| Current tax | 279 | 167 | |
| Prior year tax adjustment | (4) | – | |
| Deferred tax | 71 | 2 | |
| Total tax expense | 346 | 169 | |
| 7 | Profit for the period/ year (5-6) | 1,066 | 489 |
| 8 | Other Comprehensive Income | ||
| Items that will not be reclassified to profit or loss: | |||
| – Remeasurements of post-employment benefit obligation | 49 | (6) | |
| – Income tax related to items that will not be reclassified to profit or loss | (12) | 2 | |
| 9 | Total Comprehensive Income for the period/year (7+8) | 1,103 | 485 |
| 10 | Paid up equity share capital (face value of Rs.10/- each) | 879 | 879 |
| 11 | Other Equity | ||
| 12 | Earnings per equity share (of Rs. 10/- each) (not annualised) | ||
| – Basic and diluted | 12.12 | 5.83 |
| Particulars | As at March 31, 2026 (Audited) | As at March 31, 2025 (Audited) |
|---|---|---|
| I ASSETS | ||
| 1 Non-current assets | ||
| (a) Property, plant and equipment | 15,677 | 12,887 |
| (b) Capital work-in-progress | 579 | 3,459 |
| (c) Intangible assets | 12 | 17 |
| (d) Financial assets | ||
| – Other financial assets | 1 | 1 |
| (e) Income tax assets (net) | – | 42 |
| (f) Other non-current assets | 276 | 335 |
| Total non-current assets | 16,545 | 16,741 |
| 2 Current assets | ||
| (a) Inventories | 5,184 | 5,701 |
| (b) Financial assets | ||
| – i. Trade receivables | 7,089 | 6,409 |
| – ii. Cash and cash equivalents | 1,323 | 280 |
| – iii. Bank balance other than (ii) above | 91 | 92 |
| – iv. Other financial assets | 5 | 4 |
| (c) Other current assets | 264 | 1,213 |
| Total current assets | 13,956 | 13,699 |
| TOTAL ASSETS | 30,501 | 30,440 |
| II EQUITY AND LIABILITIES | ||
| 1 Equity | ||
| (a) Equity share capital | 879 | 735 |
| (b) Other equity | 24,339 | 8,834 |
| Total equity | 25,218 | 9,569 |
| 2 Non-current liabilities | ||
| (a) Financial liabilities | ||
| – Borrowings | – | 1,953 |
| (b) Provisions | 334 | 296 |
| (c) Deferred tax liabilities (net) | 926 | 826 |
| Total non-current liabilities | 1,260 | 3,075 |
| 3 Current liabilities | ||
| (a) Financial liabilities | ||
| – i. Borrowings | – | 8,085 |
| – ii. Trade payables | ||
| — Outstanding dues of micro enterprises and small enterprises | 195 | 161 |
| — Outstanding dues of creditors other than above | 3,478 | 5,817 |
| – iii. Other financial liabilities | 79 | 1,159 |
| (b) Other current liabilities | 147 | 2,551 |
| (c) Provisions | 30 | 23 |
| (d) Current tax liabilities (net) | 94 | – |
| Total current liabilities | 4,023 | 17,796 |
| TOTAL LIABILITIES | 5,283 | 20,871 |
| TOTAL EQUITY AND LIABILITIES | 30,501 | 30,440 |
| Particulars | Year ended (Audited) – March 31, 2026 | Year ended (Audited) – March 31, 2025 |
|---|---|---|
| (A) Cash flow from operating activities | ||
| Profit before tax | 3,954 | 1,804 |
| Adjustments for: | ||
| Depreciation and amortisation expense | 1,071 | 977 |
| Loss on disposal of property, plant and equipment (net) | 10 | 20 |
| Finance cost | 503 | 910 |
| Provision for doubtful trade receivables | 1 | 6 |
| Unrealised net exchange differences | 36 | (18) |
| Operating profit before changes in operating assets and liabilities | 5,575 | 3,699 |
| Changes in operating assets and liabilities | ||
| Trade receivables | (665) | (1,623) |
| Inventories | 517 | (1,374) |
| Other assets | 976 | 169 |
| Trade payables | (2,356) | 1,929 |
| Other liabilities | (2,402) | 2,371 |
| Provisions | 75 | 83 |
| Cash flow from operations | 1,720 | 5,254 |
| Income taxes paid | (768) | (456) |
| Net cash flows from operating activities (A) | 952 | 4,798 |
| (B) Cash flow used in investing activities | ||
| Payments for property, plant and equipment, capital work-in-progress | (2,006) | (4,984) |
| Proceeds from disposal of property, plant and equipment | – | – |
| Investment in fixed deposits with bank | 1 | (32) |
| Net cash used in investing activities (B) | (2,005) | (5,016) |
| (C) Cash flow from/ (used in) financing activities | ||
| Borrowing taken | – | 2,290 |
| Repayment of borrowings | (8,773) | (1,137) |
| Interest paid | (536) | (907) |
| Dividend paid | (182) | (86) |
| Net proceeds from issue of equity shares | 12,851 | – |
| Net cash flows used in financing activities (C) | 3,360 | 160 |
| Net Increase/ (Decrease) in cash and cash equivalents (A)+(B)+(C) | 2,307 | (58) |
| Cash and cash equivalents at the beginning of the year | (984) | (927) |
| Cash and cash equivalents at the end of the year | 1,323 | (985) |
| Reconciliation of cash and cash equivalents with the balance Sheet | ||
| Cash and bank balances as per balance sheet | 1,323 | 280 |
| Bank overdrafts | – | (1,265) |
| Cash and cash equivalents as per statement of cash flows | 1,323 | (985) |