GCM Securities Limited submitted its unaudited standalone financial results for the second quarter ended September 30, 2026 (Q2FY27) to BSE Limited in compliance with Regulation 33(3) of SEBI LODR Regulations, 2015. The submission includes the provisional financial results, cash flow statement, statement of assets & liabilities, and limited review report by statutory auditors.

Financial Performance Highlights (₹ in Lakhs)

Quarter Ended September 30, 2026 (Q2FY27):

  • Revenue from Operations: ₹0.00 (nil)
  • Other Income: Negative ₹55.44
  • Total Income: Negative ₹55.44
  • Total Expenses: ₹26.95
  • Loss Before Tax: ₹82.39
  • Tax Expenses: Negative ₹1.81 (Current: Negative ₹2.27, Deferred: ₹0.46)
  • Net Loss for the Quarter: ₹80.58
  • Other Comprehensive Income: Negative ₹276.56 (primarily from fair value changes on FVTOCI instruments of Negative ₹369.57, with tax impact of ₹93.01)
  • Total Comprehensive Income: Negative ₹357.14
  • Basic and Diluted EPS: Negative ₹0.04

Comparative Performance:

  • Previous Quarter (Q1FY27): Net profit of ₹44.94 lakh
  • Corresponding Quarter Previous Year (Q2FY26): Net loss of ₹26.24 lakh

Half Year Ended September 30, 2026 (H1FY27):

  • Net Loss: ₹35.64 lakh
  • Total Comprehensive Income: ₹8.67 lakh
  • Basic and Diluted EPS: Negative ₹0.02

Balance Sheet Position (as of September 30, 2026)

  • Total Assets: ₹2,231.67 lakh
  • Non-Current Assets: ₹2,056.29 lakh (including Investments: ₹1,338.00 lakh, Property Plant & Equipment: ₹75.33 lakh)
  • Current Assets: ₹175.38 lakh
  • Total Equity: ₹1,010.38 lakh (Equity Share Capital: ₹1,899.60 lakh, Reserves & Surplus: Negative ₹889.22 lakh)
  • Total Liabilities: ₹1,221.29 lakh
  • Long Term Borrowings: ₹581.69 lakh
  • Short Term Borrowings: ₹13.02 lakh

Cash Flow Statement (Half Year Ended September 30, 2026)

  • Net Cash from Operating Activities: Negative ₹66.50 lakh
  • Net Cash from Investing Activities: ₹17.46 lakh
  • Net Cash used in Financing Activities: Negative ₹21.73 lakh
  • Net Decrease in Cash & Equivalents: ₹70.77 lakh
  • Closing Cash & Cash Equivalents: ₹30.14 lakh

Governance and Compliance

  • The financial results were reviewed by the Audit Committee and taken on record by the Board of Directors in their meeting held on November 11, 2026.
  • The meeting commenced at 16:30 hours and concluded at 17:30 hours.
  • Statutory auditors M/s Maheshwari & Co. conducted a limited review of the financial results and issued an unqualified report.
  • The results were prepared in accordance with Indian Accounting Standards (Ind-AS) 34 Interim Financial Reporting.
  • The company operates in a single business segment of "Finance & Investments."

Auditor's Note

The statutory auditors highlighted in their limited review report that balances in Trade Receivable, Loans and advances, and Other Financial Liabilities are subject to confirmation/reconciliation and adjustment, if required.

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