FGP Limited disclosed the unaudited financial results for the quarter ended June 30, 2026 (Q1 FY2027), approved by its Board of Directors in a meeting held on August 04, 2026. The meeting commenced at 04:26 p.m. IST and concluded at 05:38 p.m. IST.

The disclosure is made pursuant to Regulation 30 (read with Part A of Schedule III) and Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015.

Financial Performance (Quarter Ended June 30, 2026)

All figures are in ₹ Lakhs except Earnings per share (EPS).

Income:

  • Revenue from Operations: ₹52.88
  • Other Income: ₹38.40
  • Total Income: ₹91.28

Expenses:

  • Purchase of Stock-in-Trade: ₹44.42
  • Employee benefits expenses: ₹7.13
  • Depreciation: ₹0.22
  • Other expenses: ₹9.79
  • Total expenses: ₹61.56

Profit/(Loss) before tax: ₹29.72

Tax expenses:

  • Deferred Tax: ₹5.35

Profit for the period: ₹24.37

Earnings per Equity share (₹):

  • Basic: ₹0.20
  • Diluted: ₹0.20

Paid-up equity share capital: ₹1189.51 Lakhs (Face value of ₹10/- each)

Comparative Financials

Vs. Quarter Ended June 30, 2025 (Q1 FY2026):

  • Total Income: ₹44.92 Lakhs (Previous: ₹91.28 Lakhs)
  • Profit before tax: ₹32.36 Lakhs (Previous: ₹29.72 Lakhs)
  • Profit for the period: ₹27.32 Lakhs (Previous: ₹24.37 Lakhs)
  • Basic EPS: ₹0.23 (Previous: ₹0.20)

Vs. Quarter Ended March 31, 2026 (Q4 FY2026):

  • Total Income: ₹174.67 Lakhs (Previous: ₹91.28 Lakhs)
  • Loss before tax: ₹(33.42) Lakhs (Previous: Profit of ₹29.72 Lakhs)
  • Loss for the period: ₹(28.69) Lakhs (Previous: Profit of ₹24.37 Lakhs)
  • Basic EPS: ₹(0.24) (Previous: ₹0.20)

Segment Information (Unaudited for Quarter Ended June 30, 2026)

The company has two reportable segments:

1. Business Centre:

  • Segment Revenue: ₹6.54 Lakhs
  • Segment Results (Profit): ₹3.86 Lakhs
  • Segment Assets: ₹7.17 Lakhs
  • Segment Liabilities: ₹13.17 Lakhs

2. Commodity Trading:

  • Segment Revenue: ₹46.34 Lakhs
  • Segment Results (Profit): ₹0.29 Lakhs
  • Segment Assets: ₹0.05 Lakhs
  • Segment Liabilities: Not specified

Consolidated Segment Data:

  • Total Revenue from Operations: ₹52.88 Lakhs
  • Total Segment Results: ₹4.15 Lakhs
  • Add: Other Unallocable Income (net of expenditure): ₹25.57 Lakhs
  • Profit before Tax: ₹29.72 Lakhs

Total Assets: ₹410.05 Lakhs (including Un-allocated Assets of ₹402.83 Lakhs)

Total Liabilities: ₹44.00 Lakhs (including Un-allocated Liabilities of ₹30.83 Lakhs)

Notes to Financial Results

1. The financial results are prepared in accordance with the Companies (Indian Accounting Standards) Rules, 2015 (Ind AS).

2. The results were reviewed by the Audit Committee and approved by the Board of Directors on August 04, 2026.

3. The company commenced commodity trading operations in October 2025. Consequently, financial results are presented under two business segments: Business Centre and Commodity Trading.

4. The figures for the quarter ended March 31, 2026 (Q4 FY2026) are balancing figures between the published year-to-date figures for FY2026 and published figures up to the end of the third quarter of the previous year.

5. Figures for previous quarters/year have been regrouped wherever necessary.

Auditor's Review

Statutory Auditors, MVK Associates (FRN: 120222W), represented by Partner CA. R. P. Laddha (Membership No. 048195), issued a limited review report on the unaudited financial results. The review was conducted in accordance with Standard on Review Engagement (SRE) 2410 issued by ICAI.

Conclusion: Based on their review, nothing has come to their attention that causes them to believe that the accompanying statement of unaudited financial results:

  • Has not disclosed the information required to be disclosed in terms of Regulation 33 of the SEBI (LODR) Regulations, 2015.
  • Contains any material misstatement.

The report is dated August 04, 2026, and was issued from Mumbai.