Sunrise Efficient Marketing Limited reported a revenue of ₹17,377.26 lakh and a net profit of ₹984.96 lakh for the financial year ended March 31, 2026. The company's basic earnings per share stood at ₹5.30, while diluted earnings per share were ₹5.08. The statutory auditor, M/s SBMG & Co. LLP, issued an unmodified opinion on the consolidated financial statements.

The company acquired control over its subsidiary, Suvarna Enterprise, effective October 1, 2025, following a supplementary partnership deed executed on November 18, 2025. Consequently, the financial statements of the subsidiary were consolidated from the acquisition date. Additionally, the company subscribed to 30% of the equity share capital of Suvarna Spinning Private Limited on February 14, 2026, treating it as an associate and accounting for it using the equity method. The associate incurred a net loss of ₹8,43,720.08 during the year, of which the company recognised ₹30,000, reducing the carrying value of the investment to NIL.

Key Financial Metrics

Capital Structure and Warrants

During the financial year, the company converted 41,60,000 convertible warrants into equity shares in three phases: 6,65,000 on April 10, 2025; 33,48,000 on May 27, 2025; and 1,47,000 on June 10, 2025. As of March 31, 2026, 9,78,000 convertible warrants remained outstanding for conversion. The company received 25% upfront subscription money amounting to ₹13,61,57,000 against the allotted warrants.

Auditor's Observations

The auditors noted that the consolidated financial statements were prepared based on the provisional financial statements of Suvarna Enterprise and Suvarna Spinning Private Limited, as their statutory audits were pending. The company also reported a difference of ₹75 Lakhs between the value of closing stock reported to the bank (₹2,575.26 Lakhs) and the value in the books of account (₹2,500.26 Lakhs), attributing the variance to valuation at estimated sales value versus cost and delayed recording of purchase invoices. Furthermore, the company had not maintained item-wise quantitative records of inventory during the year.

Sunrise Efficient Marketing Ltd submitted revised financial results for the financial year ended March 31, 2026, to incorporate the Consolidated Cash Flow Statement and Related Party Transactions disclosures. The company clarified that the revision follows a query raised by BSE Limited and addresses an inadvertent oversight in the previous submission. There is no change in the financial figures, profitability, or cash balances reported in the initial results.

The board meeting outcome was initially submitted on May 25, 2026, pursuant to Regulation 30 and Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015. In response to the exchange's query dated June 10, 2026, the company identified that the Consolidated Cash Flow Statement was missing from the earlier filing. Additionally, certain Related Party Transactions disclosures forming part of the financial statements were omitted.

The company stated that the Standalone Financial Results remain unchanged. The revision is limited solely to the inclusion of the Consolidated Cash Flow Statement and the omitted Related Party Transactions disclosures. No other financial information or disclosures have been altered in the revised submission.

The revised set of Standalone and Consolidated Financial Results has been submitted afresh in both PDF and XBRL formats to the stock exchange. The filing was signed by Nandini Patel, Company Secretary & Compliance Officer, on June 18, 2026.