GCCL Infrastructure & Projects Ltd

Financial highlights

• Board approves standalone unaudited results for quarter ended 30 June 2026.
• Total income Rs 59.37 Lacs.
• Net loss after tax Rs (177) Lacs.
• EPS (basic/diluted) for quarter: (0.46).
• Single operating segment: Trading in Real Estate Materials.
• Paid-up equity share capital Rs 38.24 Lacs.

Internal audit appointment

• Appointed M/s N H Shah & Co as Internal Auditors for FY 2026-27.
• Date of appointment: 10 August 2026.

Going concern and insolvency

• Note indicates material uncertainty on going concern due to pre-pack insolvency resolution.
• NCLT order dated 05 Sept 2023; amalgamation in progress.

Additional disclosures

• Results pertain to standalone unaudited financials; notes reference regulatory disclosures under SEBI LODR.

Dematerialisation processing and ownership updates

• Dematerialisation requests received during the period were processed and confirmed to depositories.
• Securities dematerialised have been listed on the stock exchange where the earlier issued securities are listed.
• Physical certificates for dematerialisation were mutilated and cancelled after verification, and the depository name substituted within 15 days.

GCCL Infrastructure & Projects Ltd trading window closed from July 1, 2026 till the end of 48 hours after the announcement of unaudited financial results for the quarter ended June 30, 2026

Financial Performance 📊

• Total income for Q3 FY26 was Rs 0.14 lakh, down from Rs 0.24 lakh in Q2 FY26 and Rs 0.62 lakh in Q3 FY25.
• Total expenses for Q3 FY26 were Rs 11.56 lakh, up from Rs 6.14 lakh in Q2 FY26.
• Employee benefits expense rose to Rs 0.60 lakh in Q3 FY26 from Rs 0.10 lakh in Q2 FY26.
• Finance costs were Rs 2.44 lakh in Q3 FY26, slightly lower than Rs 2.50 lakh in Q2 FY26.
• Depreciation and amortization expense increased to Rs 3.61 lakh in Q3 FY26 from Rs 3.06 lakh in Q2 FY26.
• Net loss for Q3 FY26 was Rs 9.55 lakh, wider than Rs 6.47 lakh loss in Q2 FY26; EPS was negative Rs 2.60 per share.

Capital Structure & Compliance 📍

• Share capital reduced from Rs 600.55 lakh to Rs 38.24 lakh under NCLT-approved pre-packaged insolvency resolution plan.
• Capital reduction of Rs 562.31 lakh credited to Capital Reserve; MCA and stock exchange filings ongoing.
• Statutory auditors issued unqualified limited review report on unaudited financial results.

Business Model & Segments

• Company operates in a single segment: trading in real estate materials.

Financial Performance

• Approved unaudited standalone financial results for quarter and nine months ended December 31, 2025, with limited review report.
• Earnings per share for nine months ended December 31, 2025, reported a loss of Rs. 2.60 per share.
• Statutory auditors issued an unqualified limited review report with no material misstatements noted.

Capital Structure and Corporate Actions

• Share capital reduced from Rs. 600.55 lakhs to Rs. 38.24 lakhs under pre-packaged insolvency resolution plan; reduction credited to Capital Reserve.
• Company is completing statutory, financial, and operational formalities related to insolvency resolution and amalgamation; stock exchange filings in progress.

Board and Governance ‍

• Board deferred decision on continuation of Mr. Dhirendra Ansukhlal Avashia as Independent Director post age 75, pending further evaluation.

🗓️ Meeting Details

• Board meeting scheduled for Tuesday, 10th February 2026.

📍 Key Agenda Items

• Approval of unaudited financial results for quarter ended 31st December 2025 with Limited Review Report.
• Discussion on continuation of Mr. Dhirendra Ansukhlal Avashia as Non-Executive Independent Director post age 75, subject to member approval.
• Approval of draft Notice for Extra-Ordinary General Meeting to seek member approval on director continuation.
• Appointment of Scrutinizer for e-voting process for proposed Extra-Ordinary General Meeting.