BSESunshine Capital LtdHighNeutral
Announced Wed, 4 Feb · 17:52 IST

Submission of Unaudited (Standalone and Consolidated) financial results for the quarter ended on 31st december 2025 along with limited review report.

Revenue DeclineEmphasis Of MatterExceptional ItemResults View source PDF
Price reaction · full curve

Awaiting price reaction for this filing.

AI summary

Sunshine Capital Ltd, a Delhi-based NBFC, reported weak Q3 FY26 results. Standalone total income fell sharply to ₹113.94 lakh from ₹228.82 lakh in the year-ago quarter, a drop of about 50%. Profit after tax for Q3 declined to ₹42.23 lakh from ₹188.52 lakh YoY, roughly a 78% fall. The 9-month FY26 PAT of ₹3,158.57 lakh looks strong, but is almost entirely driven by a one-time reversal of impairment on financial instruments of ₹2,950.11 lakh; core operating profit remained thin. Interest income for 9M FY26 was ₹436.04 lakh versus ₹1,073.79 lakh in the prior year, underscoring real business weakness. The statutory auditor M/s VRSK & Associates issued a limited review report that includes an Emphasis of Matter paragraph.

Likely market impact

Shareholders should note that headline 9-month profit is misleading without the one-time impairment reversal; underlying business activity has contracted sharply both quarter-on-quarter and year-on-year. The auditor's Emphasis of Matter also flags an item that investors may want to read carefully before drawing comfort from these numbers.