Sunil Agro Foods Ltd

Financials

• Revenue from operations: 4,001.88 Lakhs; Total Income: 4,065.52 Lakhs.
• Total Expenses: 4,046.47 Lakhs; Profit before tax: 19.05 Lakhs.
• Tax: Current 2.03, Deferred 7.00; Total tax: 9.03 Lakhs; PAT: 10.02 Lakhs.
• Total Comprehensive income: 12.49 Lakhs; EPS: 0.33 (Basic & Diluted).

Audit & Board

• Board approved unaudited standalone results for quarter ended 30 June 2026.
• Results subject to Limited Review by statutory auditors with an unmodified report.

Dematerialisation processing and ownership update

• Dematerialisation requests received during the quarter were confirmed to depositories by the RTA.
• The dematerialised securities have been listed on the stock exchanges where the earlier issued securities are listed.
• Certificates for dematerialisation were mutilated and cancelled after verification; depository's name substituted as registered owner within 15 days.

Financial Performance 📊

• Q3 FY2025-26 revenue from operations: INR 1,501.18 lakhs; 9M revenue: INR 4,228.97 lakhs.
• Q3 total income: INR 1,585.36 lakhs; 9M total income: INR 4,285.04 lakhs.
• Q3 EBITDA: INR 49.26 lakhs; 9M EBITDA: INR 151.70 lakhs.
• Q3 PBT: INR 71.43 lakhs; 9M PBT: INR 24.77 lakhs.
• Q3 PAT: INR 26.00 lakhs; 9M PAT: INR 11.91 lakhs.
• Basic and diluted EPS for Q3: INR 0.09; 9M EPS: INR 0.04.

Cost Structure

• Q3 cost of materials consumed: INR 763.76 lakhs; 9M: INR 2,270.37 lakhs.
• Q3 employee benefits expense: INR 75.53 lakhs; 9M: INR 224.75 lakhs.
• Q3 finance cost: INR 19.54 lakhs; 9M finance cost: INR 57.50 lakhs.

Exceptional Items & Notes ⚠️

• Exceptional item of INR 310.20 lakhs recognized due to new Labour Codes impact.
• Labour Codes impact treated as non-recurring exceptional item affecting employee benefits.

Corporate & Reporting 🧾

• Results are standalone, unaudited, reviewed by Audit Committee, approved on 10 Feb 2026.
• Statutory auditors issued unmodified limited review report on standalone Q3 and 9M results.

Business Model

• Operates in single segment: manufacturing and trading of wheat and wheat products.

Financial Performance

• Board approved unaudited standalone financial results for Q3 and nine months ended 31 Dec 2025.
• Total income for nine months ended 31 Dec 2025 was INR 585.36 lakhs; expenses were INR 492.63 lakhs.
• Profit before tax for nine months was INR 71.43 lakhs; profit after tax was INR 26.0 lakhs.
• Exceptional item of INR 310.20 lakhs recognized due to new Labour Codes impact on employee benefits.
• Earnings per share (EPS) for nine months ended 31 Dec 2025 was INR 0.09 (basic and diluted).
• Paid-up equity share capital remained at INR 300.29 lakhs with a face value of Rs.10 per share.

Operations and Segment

• Company operates in a single reportable segment: manufacturing and trading of wheat and wheat products.
• Board noted no discontinuation of operations during the period under review.

Auditor’s Report

• Statutory auditors issued an unmodified limited review report on the unaudited standalone results.
• Auditor’s review found no material misstatements or non-compliance with applicable accounting standards.

🗓️ Meeting Details

• Board meeting scheduled for 10 February 2026.

📊 Financial Performance

• Approval of unaudited financial results for Q3 and nine months ended 31 December 2025.