First Custodian Fund India Ltd

Financials (Q1 FY27)

• Board approved standalone unaudited results for quarter ended 30 June 2026.
• Net loss for the quarter: Rs 11.33 lakh.
• EPS basic: Rs -1.37; EPS diluted: Rs -1.81.
• EPS after extraordinary items: Rs -0.76.
• Paid-up share capital: Rs 150 lakh.
• Single segment: Stock Broking & Trading in shares.
• Ind AS 34 interim financial reporting applied; Limited Review by statutory auditors.
• Board meeting duration: 3:30 PM to 4:00 PM on 13 August 2026.

Dematerialisation confirmation

• Reg 74(5) dematerialisation confirmed for quarter ended 30 June 2026; securities listed on exchanges.
• Certificates received for dematerialisation mutilated/cancelled after verification; depositories updated register of members.
• Registrar status: MUFG Intime India Private Limited; formerly Link Intime India Private Limited.

Secretarial auditor

• Re-appointed M/s. P. C. Shah & Co. as secretarial auditor on 29 May 2026.
• Term of appointment: FY 2026-27.
• Firm is led by proprietor Mr. Punit Pradip Shah, practicing company secretary since 2008.
• Firm provides secretarial, listing, FEMA, NCLT, and corporate compliance services to listed and private companies.

Board meeting outcome

• Board approved audited annual financial results for year ended 31 March 2026.
• Meeting held on 29 May 2026, from 4:00 p.m. to 4:30 p.m.

Auditor opinion

• Statutory auditors Paresh D. Shah & Co. issued an unmodified audit report for FY 2025-26.

Financial Performance 📊

• Board approved unaudited standalone financial results for quarter and nine months ended 31 Dec 2025.
• Total income for nine months ended 31 Dec 2025 was Rs. 104.46 lakhs; net loss was Rs. 22.42 lakhs.
• Earnings per share for nine months ended 31 Dec 2025 was a loss of Rs. 1.49 per share.
• No exceptional or extraordinary items reported in the period.
• Paid-up equity share capital remained Rs. 150 lakhs with face value Rs. 10 per share.
• Financial results prepared under Indian Accounting Standard (Ind AS) 34 for interim reporting.

Audit and Compliance

• Limited review report issued with no material misstatements or qualifications.

Business Segment

• Company operates in a single business segment: stock broking and trading in shares.

Financial Performance 📊

• Total income for Q3 FY26 was Rs 13.64 lakh, down from Rs 22.41 lakh in Q2 FY26.
• Net sales/income from operations declined to Rs 0.10 lakh in Q3 FY26 from Rs 1.11 lakh in Q2 FY26.
• Other operating income fell to Rs 13.54 lakh in Q3 FY26 from Rs 21.30 lakh in Q2 FY26.
• Total expenses in Q3 FY26 were Rs 17.62 lakh, down from Rs 20.33 lakh in Q2 FY26.
• Operating loss before exceptional items was Rs 3.98 lakh in Q3 FY26 versus a profit of Rs 2.08 lakh in Q2 FY26.
• Net loss after tax for Q3 FY26 was Rs 3.98 lakh, compared to a net profit of Rs 2.08 lakh in Q2 FY26.

Expense Details

• Employee benefits expense increased to Rs 5.91 lakh in Q3 FY26 from Rs 4.89 lakh in Q2 FY26.
• Finance cost decreased to Rs 0.12 lakh in Q3 FY26 from Rs 0.43 lakh in Q2 FY26.
• Depreciation and amortisation expenses were Rs 2.72 lakh in Q3 FY26, slightly up from Rs 2.67 lakh in Q2 FY26.
• Other expenses decreased to Rs 8.87 lakh in Q3 FY26 from Rs 12.34 lakh in Q2 FY26.

Year-to-Date Performance

• Year-to-date total income was Rs 33.34 lakh versus Rs 104.46 lakh in the previous year.
• Year-to-date net loss after tax was Rs 22.42 lakh versus a profit of Rs 174.78 lakh in the previous year.

Earnings Per Share

• Basic and diluted EPS for Q3 FY26 was negative Rs 0.27 versus positive Rs 0.14 in Q2 FY26.

Business Model & Segments

• The company operates in a single segment: stock broking and trading in shares.

Audit & Approvals

• Financial results reviewed by statutory auditors with no material misstatement noted.
• Board approved and took on record the unaudited results on 11th February 2026.

🗓️ Meeting Details

• Board meeting scheduled for 11 February 2026 at 4:00 p.m. at the Corporate Office.

📊 Financial Performance

• Approval and recording of unaudited financial results for quarter and nine months ended 31 December 2025.