GSB Finance Limited's Board of Directors meeting was held on August 12, 2026, from 04:00 p.m. to 04:50 p.m. The Board considered and approved the unaudited financial results for the quarter ended June 30, 2026, in compliance with SEBI Listing Regulations 30 and 33.
Financial Performance (Quarter Ended June 30, 2026)
- Revenue from Operations: ₹91.74 lakh, comprising:
- Interest income: ₹28.33 lakh
- Profit from F&O: ₹62.58 lakh
- Long Term Capital Gain on Sale of Shares: ₹0.82 lakh
- Total Expenses: ₹9.91 lakh, including:
- Impairment on financial instruments: ₹3.11 lakh
- Employee benefits expenses: ₹2.76 lakh
- Depreciation and amortization: ₹0.01 lakh
- Other expenditure: ₹4.03 lakh
- Profit Before Tax: ₹81.82 lakh
- Tax Expense: ₹(21.27) lakh (current tax credit)
- Net Profit for the Period: ₹60.55 lakh
- Earnings Per Share (Basic): ₹1.01 (not annualized)
- Paid-up Equity Share Capital: ₹600.00 lakh (face value ₹10 per share)
Segment Reporting (Effective April 1, 2026)
The company reorganized into two reportable segments:
1. Trading in F&O: Revenue ₹62.58 lakh, Segment Profit ₹62.57 lakh, Segment Assets ₹248.49 lakh
2. Finance & Investment: Revenue ₹29.16 lakh, Segment Profit ₹26.04 lakh, Segment Assets ₹712.12 lakh
- Total Segment Revenue: ₹91.74 lakh
- Total Segment Results: ₹88.62 lakh
- Total Assets: ₹1,503.82 lakh
- Unallocated Assets: ₹543.21 lakh
- Unallocated Liabilities: ₹8.42 lakh
Comparative Performance
- Q1 FY27 Net Profit: ₹60.55 lakh vs Q1 FY26: ₹10.98 lakh
- Q1 FY27 Revenue: ₹91.74 lakh vs Q1 FY26: ₹31.14 lakh
- FY26 Audited Net Profit: ₹(30.85) lakh
Notes to Financial Results
1. Prior to April 1, 2026, the company was primarily engaged in financing business with no separate reportable segments
2. Segment reporting implemented from April 1, 2026 per Ind AS 108
3. Q4 FY26 figures represent balancing figures between audited annual figures and year-to-date figures up to December 31, 2025
4. Previous period figures regrouped for comparability
5. Investor grievance email: compliance@gsbfinancelimited.com
Auditor's Limited Review
Suvarna & Katdare Chartered Accountants issued a limited review report stating nothing came to their attention suggesting material misstatement in the financial results prepared in accordance with applicable accounting standards and SEBI Listing Regulations.