Considered and approved the Unaudited Standalone Financial Results of the Company for the half year ended on September 30, 2025

Sun Retail Limited reported its unaudited standalone results for H1 FY26 (April–September 2025). Total income collapsed to Rs. 103.92 lakhs from Rs. 568.54 lakhs in H1 FY25, an about 82% year-on-year drop. Revenue from operations fell sharply to Rs. 67.13 lakhs from Rs. 193.23 lakhs, a roughly 65% decline. The company posted a net loss of Rs. 4.72 lakhs, narrower than the Rs. 20.04 lakh loss in the prior-year period. The statutory auditor issued a qualified conclusion carrying three repetitive qualifications from earlier audits: unsupported write-offs of creditors (Rs. 5.27 lakh) and receivables (Rs. 5.92 lakh), lack of MSME creditor classification along with an unexplained Rs. 24.33 lakh TDS balance for FY22-23, and Rs. 1,462 lakh of advances given plus Rs. 517.80 lakh of unsecured loans taken, all without formal agreements. Operating cash flow remained negative at Rs. (59.87) lakhs, and cash on hand dropped to just Rs. 1.46 lakhs.