The Board of Directors of The First Custodian Fund (India) Ltd. held a meeting on 13th November, 2026 from 4:00 p.m. to 4:20 p.m. The board approved and took on record the Un-Audited Financial Results for the quarter and half year ended 30th September, 2026.

Financial Results Overview

The company reported a net loss of ₹0.36 lacs for the quarter ended 30th September, 2026, compared to a net profit of ₹2.08 lacs in the corresponding quarter of the previous year (30th September, 2025). For the half year ended 30th September, 2026, the company reported a net loss of ₹11.69 lacs compared to a net loss of ₹18.44 lacs in the corresponding half year of the previous year.

Income Statement Details

Income:

  • Net Sales/Income from Operations: ₹1.18 lacs (Q2 FY27) vs ₹1.11 lacs (Q2 FY26)
  • Other Operating Income: ₹21.07 lacs (Q2 FY27) vs ₹21.30 lacs (Q2 FY26)
  • Total Income: ₹22.25 lacs (Q2 FY27) vs ₹22.41 lacs (Q2 FY26)

Expenses:

  • Employee Benefits expenses: ₹7.19 lacs (Q2 FY27) vs ₹4.89 lacs (Q2 FY26)
  • Finance cost: ₹0.80 lacs (Q2 FY27) vs ₹0.43 lacs (Q2 FY26)
  • Depreciation and amortization expenses: ₹3.26 lacs (Q2 FY27) vs ₹2.67 lacs (Q2 FY26)
  • Other expenses: ₹11.36 lacs (Q2 FY27) vs ₹12.34 lacs (Q2 FY26)
  • Total expenses: ₹22.61 lacs (Q2 FY27) vs ₹20.33 lacs (Q2 FY26)

Profitability:

  • Loss from Operations before exceptional items: ₹(0.36) lacs (Q2 FY27) vs Profit of ₹2.08 lacs (Q2 FY26)
  • Tax expense: ₹0.00 lacs for current quarter
  • Net Loss for the period: ₹(0.36) lacs (Q2 FY27) vs Net Profit of ₹2.08 lacs (Q2 FY26)

Earnings Per Share

  • Basic and Diluted EPS (before and after extraordinary items): ₹(0.02) for Q2 FY27 vs ₹0.14 for Q2 FY26
  • Basic and Diluted EPS for half year: ₹(0.78) for H1 FY27 vs ₹(1.23) for H1 FY26

Capital Structure

  • Paid-up equity share capital (Face Value ₹10 each): ₹150.00 lacs (unchanged from previous periods)

Assets and Liabilities Position (as at 30th September, 2026)

Equity and Liabilities:

  • Total Equity: ₹149,630,293 (Unaudited) vs ₹150,798,829 (Audited as at 31st March, 2026)
  • Long Term Borrowings: ₹23,88,369 (Unaudited) vs ₹2,45,773 (Audited)
  • Current Liabilities: ₹5,64,436 (Unaudited) vs ₹9,19,835 (Audited)
  • Total Equity and Liabilities: ₹15,25,83,098 (Unaudited) vs ₹15,19,64,437 (Audited)

Assets:

  • Non-Current Assets: ₹47,60,639 (Unaudited) vs ₹31,14,352 (Audited)
  • Current Assets: ₹14,78,22,459 (Unaudited) vs ₹14,88,50,085 (Audited)
  • Total Assets: ₹15,25,83,098 (Unaudited) vs ₹15,19,64,437 (Audited)

Cash Flow Statement (for period ended 30th September, 2026)

  • Cash outflow from Operating Activities: ₹(16,93,260)
  • Cash utilized in Investing Activities: ₹(20,99,800)
  • Cash inflow from Financing Activities: ₹21,42,596
  • Net change in cash and cash equivalents: ₹(16,50,464)
  • Opening cash balance: ₹2,70,44,791
  • Closing cash balance: ₹2,53,94,327

Accounting Policies and Notes

The financial results have been prepared in accordance with Indian Accounting Standards (Ind AS) notified by the Ministry of Corporate Affairs effective 1st April, 2017. The company operates in a single business segment of Stock Broking & Trading in shares. The figures for previous periods have been re-grouped and rearranged where necessary.

Documents Submitted

  • Un-Audited Financial Results for quarter and half year ended 30th September, 2026
  • Limited Review Report for quarter and half year ended 30th September, 2026
  • Statement of Assets and Liabilities as on 30th September, 2026
  • Cash Flow Statement as on 30th September, 2026