Key Financial Figures - Quarterly Performance (Q4 FY26)

  • Revenue from operations: ₹28.24 lakhs (Interest income: ₹28.24 lakhs; Dividend income: ₹0.00; Gain on fair value of financial instruments: ₹0.00)
  • Other income: ₹1.44 lakhs
  • Total revenue: ₹29.68 lakhs
  • Expenses: ₹23.48 lakhs (Finance cost: ₹0.20 lakhs; Impairment on financial instruments: ₹2.27 lakhs; Employee benefits expenses: -₹3.80 lakhs [credit]; Depreciation: ₹0.01 lakhs; Other expenditure: ₹24.80 lakhs)
  • Profit before tax: ₹6.21 lakhs
  • Tax expense: ₹7.86 lakhs (Current tax: ₹7.86 lakhs; MAT credit entitlement: -₹9.92 lakhs; Income tax for earlier years: -₹26.49 lakhs; Deferred tax: -₹8.22 lakhs)
  • Net profit/(loss) for the quarter: -₹30.57 lakhs
  • Earnings per share (basic and diluted): -₹0.51

Key Financial Figures - Annual Performance (FY26)

  • Revenue from operations: ₹121.75 lakhs (Interest income: ₹121.75 lakhs; Dividend income: ₹0.00; Gain on fair value of financial instruments: ₹0.00)
  • Other income: ₹1.44 lakhs
  • Total revenue: ₹123.20 lakhs
  • Expenses: ₹116.47 lakhs (Finance cost: ₹0.20 lakhs; Impairment on financial instruments: ₹33.30 lakhs; Employee benefits expenses: ₹35.09 lakhs; Depreciation: ₹0.06 lakhs; Other expenditure: ₹47.84 lakhs)
  • Profit before tax: ₹6.72 lakhs
  • Tax expense: -₹1.08 lakhs (Current tax: -₹1.08 lakhs; MAT credit entitlement: -₹9.92 lakhs; Income tax for earlier years: -₹26.49 lakhs; Deferred tax: -₹0.09 lakhs)
  • Net profit/(loss) for the year: -₹30.85 lakhs
  • Earnings per share (basic and diluted): -₹0.51
  • Equity share capital: ₹600.00 lakhs (face value ₹10 per share)
  • Other equity excluding revaluation reserve: ₹806.92 lakhs

Comparative Figures (FY25 Annual)

  • Revenue from operations: ₹177.79 lakhs (Interest income: ₹133.28 lakhs; Dividend income: ₹0.00; Gain on fair value of financial instruments: ₹44.50 lakhs)
  • Other income: ₹1.63 lakhs
  • Total revenue: ₹179.42 lakhs
  • Expenses: ₹96.30 lakhs
  • Profit before tax: ₹83.12 lakhs
  • Tax expense: -₹12.99 lakhs
  • Net profit for the year: ₹71.65 lakhs
  • Earnings per share (basic and diluted): ₹1.19

Cash Flow Statement (FY26)

  • Net cash from operating activities: ₹9.34 lakhs
  • Net cash from investing activities: ₹9.03 lakhs (from sale of long-term investments)
  • Net cash from financing activities: ₹0.00
  • Net increase in cash and equivalents: ₹18.37 lakhs
  • Cash and equivalents at beginning of year: ₹17.17 lakhs
  • Cash and equivalents at end of year: ₹35.54 lakhs

Auditor Details and Opinion

The audit was conducted by Suvarna & Katdare Chartered Accountants (Firm Registration No: 125080W). The auditor's report, signed by partner Ravindra Raju Suvarna (Membership No: 032007) on 29th May 2026 in Mumbai, expressed an unmodified opinion. The auditors confirmed that the financial results:

1. Are presented in accordance with Regulation 33 of SEBI (LODR) Regulations 2015

2. Give a true and fair view in conformity with applicable accounting standards

The audit was conducted in accordance with Standards on Auditing specified under section 143(10) of the Companies Act, 2013.

Additional Information

  • The company is primarily engaged in financing business with no separate reportable segments as per Ind AS 108
  • Previous period figures have been regrouped and rearranged for comparability
  • The company has designated compliance@gsbfinancelimited.com for investor grievance redressal
  • Corporate office: 301, 2nd Floor, Eskay Plaza, Anand Talkies Road, Raipur (CG) - 492001