Sunita Tools Limited — Reporting period: Year ended March 31, 2026 (audited) and half year ended March 31, 2026 (audited)
| Particulars | As on 31-Mar-26 (Audited) | As on 31-Mar-25 (Audited) |
|---|---|---|
| EQUITY AND LIABILITIES | ||
| Shareholder’s Funds | ||
| (a) Share Capital | 628.05 | 511.00 |
| (b) Reserves and Surplus | 6,412.28 | 3,978.82 |
| (c) Share Application Money Pending Allotment | – | 138.50 |
| Sub-Total (Shareholder’s Funds) | 7,040.33 | 4,728.32 |
| LIABILITIES | ||
| (2) Non-Current Liabilities | ||
| (a) Long-term borrowings | 1,093.35 | 10.16 |
| Sub-Total (Non-current Liabilities) | 1,093.35 | 10.16 |
| Current Liabilities | ||
| (a) Short-term borrowings | 3,164.18 | 403.75 |
| (b) Trade payables | 1,701.05 | 338.53 |
| – Total outstanding dues of micro enterprises and small enterprises | 24.04 | 163.40 |
| – Total outstanding dues of creditors other than micro enterprises and small enterprises | 1,677.01 | 175.13 |
| (c) Deferred tax liability | 34.07 | 39.89 |
| (d) Other current liabilities | 107.33 | 76.38 |
| (e) Short-term provisions | 326.54 | 148.54 |
| Sub-Total (current Liabilities) | 5,333.17 | 1,007.09 |
| Total Liabilities | 6,426.52 | 1,017.24 |
| Total (EQUITY & LIABILITIES) | 13,466.85 | 5,745.56 |
| Particulars | As on 31-Mar-26 (Audited) | As on 31-Mar-25 (Audited) |
| — | —: | —: |
| Assets | ||
| (1) Non-current assets | ||
| (a) Fixed Assets | ||
| (i) Tangible assets | 2,291.28 | 947.16 |
| (ii) Intangible assets | – | – |
| (iii) Capital work-in-progress | 1,993.44 | – |
| (b) Deferred tax assets (net) | – | – |
| (c) Long term loans and advances | 10.08 | 20.34 |
| (d) Long term Investment | 201.00 | 175.28 |
| (e) Other non-current assets | 1,175.70 | 906.64 |
| Sub-Total (Non Current Assets) | 5,671.50 | 2,049.42 |
| Current Assets | ||
| (a) Inventories | 2,472.26 | 1,844.95 |
| (b) Trade receivables | 2,785.24 | 1,462.24 |
| (c) Cash and cash equivalents | 1,738.81 | 82.90 |
| (d) Short-term loans and advances | 147.37 | 217.58 |
| (e) Other current assets | 651.67 | 88.47 |
| Sub-Total (Current Assets) | 7,795.35 | 3,696.14 |
| Total (ASSETS) | 13,466.85 | 5,745.56 |
| Particulars | For year ended on 31st March 2026 | For year ended on 31st March 2025 |
|---|---|---|
| Cash flow from operating activities | ||
| Profit Before Tax and Extra Ordinary Items | 822.85 | 681.93 |
| Adjustments | ||
| Depreciation | 111.79 | 93.55 |
| Finance cost | 41.55 | 51.61 |
| Interest income | (38.38) | (0.86) |
| Profit on sale of fixed assets | – | (30.75) |
| Operating profit before working capital changes | 937.81 | 795.48 |
| Movements in working capital | ||
| (Increase)/decrease in trade and other receivables | (1,323.00) | (160.02) |
| (Increase)/decrease in other Short term Loans & Advances | 70.22 | 47.91 |
| (Increase)/decrease in other Long term Loans & Advances | 10.26 | 148.19 |
| (Increase)/decrease in changes in inventories | (627.31) | (619.21) |
| (Increase)/decrease in other current assets | (563.20) | – |
| (Increase)/decrease in other non current asset | (269.06) | (906.64) |
| Increase/(decrease) in trade and other payable | 1,362.51 | 84.64 |
| Increase/(decrease) other current liabilities | 30.95 | (43.80) |
| (Increase)/decrease in short-term provisions | – | – |
| Cash flow generated from operations | (370.81) | (653.45) |
| Direct taxes paid | (0.00) | (156.91) |
| Net cash flow from operating activities (A) | (370.81) | (810.36) |
| Cash flow from investing activities | ||
| Sale of fixed assets | – | – |
| Interest income | 38.38 | 0.86 |
| Purchase of building and plant and machinery | (3,449.34) | (385.04) |
| Long term Investment | (25.73) | (175.28) |
| Net Cash flow from Investing activities (B) | (3,436.69) | (559.46) |
| Cash flow from financing activities | ||
| Proceed from short term borrowings | 2,760.42 | 57.78 |
| Proceed from long term borrowings | 1,083.19 | (427.65) |
| Proceeds from Issue of equity shares during the year | 17.05 | 48.50 |
| Share application money pending allotment | (138.50) | 138.50 |
| Security premium amount received | 536.96 | 1,469.53 |
| Finance cost | (41.55) | (51.61) |
| Net cash flow from financing activities (C) | 4,217.56 | 1,235.05 |
| Net cash flow during the period | 410.06 | (134.78) |
| Add: Opening Cash and Cash Equivalents | 82.90 | 217.68 |
| Closing Cash and Cash Equivalents | 492.95 | 82.90 |
| Components of Cash and Cash Equivalents | ||
| Cash in hand | 11.40 | 7.32 |
| Balance with Bank in Current and Fixed Deposits Accounts | 1,727.41 | 75.57 |
| Total Cash and Cash Equivalents | 1,738.81 | 82.90 |
| Sr.No. | Particulars | Half Year Ended 31-03-2026 (Audited) | Half Year Ended 30-09-2025 (Unaudited) | Year Ended 31-03-2025 (Audited) | Year Ended 31-03-2026 (Audited) | Year Ended 31-03-2025 (Audited) |
|---|---|---|---|---|---|---|
| 1 | Revenue | |||||
| (a) Revenue from operations | 3,160.26 | 1,570.30 | 1,475.41 | 4,730.57 | 3,008.30 | |
| (b) Other Income | 49.75 | 14.63 | 0.10 | 64.37 | 68.81 | |
| Total Revenue | 3,210.03 | 1,584.92 | 1,475.51 | 4,794.94 | 3,071.11 | |
| 2 | Expenses | |||||
| (a) Purchases | 2,765.35 | 1,033.20 | 1,005.77 | 3,798.55 | 2,395.90 | |
| (b) Changes in Inventories | (555.47) | (206.26) | (388.86) | (761.77) | (839.90) | |
| (c) Employee Benefit Expenses | 215.23 | 165.81 | 186.95 | 381.05 | 308.32 | |
| (d) Finance Costs | 4.96 | 43.90 | 26.80 | 48.86 | 42.35 | |
| (e) Depreciation and Amortisation | 67.59 | 71.16 | 80.38 | 138.75 | 115.54 | |
| (f) Other Expenses | 254.35 | 144.01 | 303.68 | 398.37 | 343.58 | |
| Total Expenses | 2,751.01 | 1,251.84 | 1,214.69 | 4,003.85 | 2,385.75 | |
| 3 | Profit / (Loss) from ordinary activities before exceptional items (1 – 2) | 458.01 | 333.09 | 260.83 | 791.09 | 685.33 |
| 4 | Exceptional items | – | – | – | – | – |
| 5 | Profit / (Loss) from ordinary activities before tax (3 + 4) | 458.01 | 333.09 | 260.83 | 791.09 | 685.33 |
| 6 | Tax expenses | |||||
| (a) Current Year | 135.25 | 42.75 | 56.58 | 176.00 | 138.02 | |
| (b) Deferred tax | (3.35) | 2.47 | 33.01 | (5.82) | 34.79 | |
| (c) Short/(Excess) provision | – | – | – | – | – | |
| Total Tax expenses (a + b + c) | 131.90 | 45.22 | 89.59 | 172.18 | 172.81 | |
| 7 | Net Profit / (Loss) from continuing operations (5 – 6) | 326.11 | 287.86 | 171.23 | 618.91 | 512.52 |
| 8 | Profit/(Loss) from discontinuing operations | – | – | – | – | – |
| 9 | Tax expense of discounting operations | – | – | – | – | – |
| 10 | Profit/(Loss) from discontinuing operations after tax (8 – 9) | – | – | – | – | – |
| 11 | Profit/(Loss) for the period (7 + 10) | 326.11 | 287.86 | 171.23 | 618.91 | 512.52 |
| 12 | Net Profit attributable to | |||||
| Equity Shareholders of Parent Company | 340.40 | 295.05 | 169.95 | 633.20 | 511.22 | |
| Non Controlling Interests | (14.29) | (7.19) | 1.30 | (14.29) | 1.30 | |
| 13 | Paid up equity share capital | 611 | 628.05 | 611.00 | ||
| 14 | Other Equity (of preceeding year) | 6,396.40 | 3,978.62 | |||
| 15 | Earnings per equity share (before extraordinary items) (in Rs.) | |||||
| Basic | 5.19 | 4.97 | 2.81 | 10.02 | 8.59 | |
| Diluted | 5.19 | 4.97 | 2.81 | 10.02 | 8.59 |
| Objective of the Issue | Amount as per Prospectus | Amount Utilised till March 31, 2026 | Amount Unutilised | Deviation (if any) |
|---|---|---|---|---|
| Amount invested in capital Assets | 415.50 | 415.50 | 0 | 0 |
| Particulars | As on Audited 31-Mar-26 | As on Audited 31-Mar-25 |
|---|---|---|
| EQUITY AND LIABILITIES | ||
| Shareholder’s Funds | ||
| (a) Share Capital | 628.05 | 611.00 |
| (b) Reserves and Surplus | 6,396.40 | 3,980.40 |
| (c) Share Application Money Pending Allotment | – | 138.50 |
| Sub-Total (Shareholder’s Funds) | 7,024.44 | 4,729.91 |
| Non Controlling Interest | 32.01 | 46.30 |
| LIABILITIES | ||
| (2) Non-Current Liabilities | ||
| (a) Long-term borrowings | 1,093.35 | 10.16 |
| Sub-Total (Non-current Liabilities) | 1,093.35 | 10.16 |
| Current Liabilities | ||
| (a) Short-term borrowings | 3,223.35 | 417.95 |
| (b) Trade payables | 1,718.14 | 355.32 |
| – Total outstanding dues of micro enterprises and small enterprises | 24.04 | 163.40 |
| – Total outstanding dues of creditors other than micro enterprises and small enterprises | 1,694.10 | 191.92 |
| (c) Deferred tax liability | 34.07 | 39.89 |
| (d) Other current liabilities | 107.33 | 76.38 |
| (e) Short-term provisions | 327.04 | 149.04 |
| Sub-Total (current Liabilities) | 5,409.93 | 1,068.57 |
| Total Liabilities | 6,503.28 | 1,078.73 |
| Total (EQUITY & LIABILITIES) | 13,559.73 | 5,854.93 |
| Assets | ||
| (1) Non-current assets | ||
| (a) Fixed Assets | ||
| (i) Tangible assets | 2,387.75 | 1,047.57 |
| (ii) Intangible assets | ||
| (iii) Capital work-in-progress | 1,993.41 | – |
| (b) Deferred tax assets (net) | ||
| (c) Long term loans and advances | 10.08 | 20.34 |
| (d) Long term Investment | 146.00 | 120.28 |
| (e) Other non-current assets | 1,177.14 | 908.08 |
| Sub-Total (Non-Current Assets) | 5,714.38 | 2,096.27 |
| Current Assets | ||
| (a) Inventories | 2,496.74 | 1,869.43 |
| (b) Trade receivables | 2,812.05 | 682.07 |
| (c) Cash and cash equivalents | 1,743.90 | 64.28 |
| (d) Short-term loans and advances | 138.00 | 207.59 |
| (e) Other current assets | 654.65 | 96.14 |
| Sub-Total (Current Assets) | 7,845.34 | 2,919.52 |
| Total (ASSETS) | 13,559.73 | 5,015.79 |
| Particulars | For year ended on 31st March 2026 | For year ended on 31st March 2025 |
|---|---|---|
| Cash flow from operating activities | ||
| Profit Before Tax and Extra Ordinary Items | 791.09 | 685.33 |
| Adjustments | ||
| Depreciation | 138.75 | 115.54 |
| Finance cost | 48.86 | 52.33 |
| Interest income | (38.38) | (0.87) |
| Profit on sale of fixed assets | – | (30.75) |
| Operating profit before working capital changes | 940.32 | 821.58 |
| Movements in working capital | ||
| (Increase)/decrease in trade |