Disclosure Context

GCM Securities Limited submitted its unaudited standalone financial results for the quarter ended June 30, 2026 (Q1 FY27) to BSE Limited. The submission was made via letter dated August 13, 2026, in compliance with Regulation 33(3) of the SEBI LODR Regulations, 2015. The results were approved by the company's Board of Directors in a meeting held on August 13, 2026, which commenced at 14:20 hours and concluded at 15:10 hours. The submission includes a limited review report from the statutory auditors, M/s Maheshwari & Co. Chartered Accountants.

Financial Results Summary (₹ in Lakhs)

Income Statement Performance

Q1 FY27 (Unaudited) vs. Previous Periods:

  • Revenue from Operations: ₹0.00 (vs. ₹46.17 in Q1 FY26)
  • Other Income: ₹75.12 (vs. ₹9.66 in Q1 FY26 and negative ₹38.43 in Q4 FY26)
  • Total Income: ₹75.12 (vs. ₹55.83 in Q1 FY26 and negative ₹38.43 in Q4 FY26)
  • Total Expenses: ₹29.43 (vs. ₹29.26 in Q1 FY26 and ₹85.98 in Q4 FY26)
  • Employees Benefit Expenses: ₹5.82 (vs. ₹4.85 in Q1 FY26)
  • Finance Costs: ₹1.90 (vs. ₹2.17 in Q1 FY26)
  • Depreciation & Amortization: ₹6.78 (vs. ₹10.01 in Q1 FY26)
  • Other Expenses: ₹14.27 (vs. ₹13.48 in Q1 FY26)
  • Profit Before Tax: ₹45.69 (vs. ₹26.57 in Q1 FY26 and loss of ₹124.41 in Q4 FY26)
  • Tax Expense: ₹0.75 (Current Tax: ₹2.27, Deferred Tax Credit: ₹1.52)
  • Net Profit for the Period: ₹44.94 (vs. ₹27.70 in Q1 FY26 and loss of ₹123.37 in Q4 FY26)

Other Comprehensive Income

  • Fair value changes on instruments carried at FVTOCI: ₹428.78 (vs. ₹290.03 in Q1 FY26)
  • Income Tax on above: ₹107.91
  • Net Other Comprehensive Income: ₹320.87 (vs. ₹217.04 in Q1 FY26)

Total Comprehensive Income

  • Q1 FY27: ₹365.81 (vs. ₹244.74 in Q1 FY26 and negative ₹421.64 in Q4 FY26)

Earnings Per Share (Face Value of ₹1 each)

  • Basic EPS from Continuing Operations: ₹0.02 (vs. ₹0.01 in Q1 FY26 and negative ₹0.06 in Q4 FY26)
  • Diluted EPS from Continuing Operations: ₹0.02 (vs. ₹0.01 in Q1 FY26 and negative ₹0.06 in Q4 FY26)

Capital Structure

  • Paid-up Equity Share Capital: ₹1,899.60 lakhs (unchanged from previous periods)
  • Other Equity: Not specified for current quarter (was negative ₹897.88 lakhs as of March 31, 2026)

Auditor's Limited Review Report

M/s Maheshwari & Co. Chartered Accountants conducted a limited review of the unaudited financial results pursuant to Regulation 33 of SEBI LODR Regulations. The review was performed in accordance with Standard on Review Engagements (SRE) 2410 issued by ICAI.

Key Qualification: The auditors noted that interest income is not recognized on outstanding advances given to various parties as interest income could not be crystallized from such parties. Management believes it will recover the principal amount and has provided Expected Credit Loss (ECL) provisions considering these as credit-impaired financial assets. The auditors relied on management's representation regarding these loans and ECL provisions in the absence of further details/documents.

Additional Notes

1. The company operates in a single business segment of "Finance & Investments" as per IndAS 108.

2. Financial results prepared in accordance with Ind-AS prescribed under Companies Act, 2013 and SEBI regulations.

3. The company has dormant bank accounts with HDFC Bank and IndusInd Bank with a balance of ₹0.09 lakhs, which are pending confirmation and may require adjustments.

4. Previous period figures have been regrouped/rearranged where necessary for comparability.

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