GCM Capital Advisors Ltd

NCS obligations status – quarter ended 31 Dec 2026

• No non-convertible securities issued; no payments due for the 3rd quarter ended 31 December 2026.
• There are no unpaid interest/dividend/principal obligations related to NCS.

GCM Capital Advisors Limited – Trading Window Closure from October 1, 2026 and will end after 48 hours from the date of declaration of Un-Audited Financial Results of the Company for the 1st half year ended on 30th September 2026 for the Financial Year ended on 31st March 2027.

AGM Details

• Mode: VC/OAVM; AGM held through video conferencing.
• Remote e-voting window: Sep 19–21, 2026; voting during AGM up to 12:30 PM.
• Scrutinizer: Kriti Daga; report due by Sep 22, 2026.
• Record date: 1,426 shareholders.

Resolutions and outcomes

• Resolution 1: Adoption of standalone financial statements; 99.99% in favour.
• Resolution 2: Re-appointment of Manish Baid by rotation; 99.90% in favour.
• All resolutions approved per consolidated scrutinizer report.

AGM details

• Date/time: 22 Sep 2026, 11:30 AM (VC/OAVM).
• Mode: Video conferencing; no physical attendance.
• Voting cut-off: 15 Sep 2026.
• Shareholders on record: 1,426; video attendees: 16.

Resolutions proposed

• Resolution 1 (Ordinary): Adoption of audited financial statements for FY ended 31 Mar 2026.
• Resolution 2 (Ordinary): Re-appointment of Manish Baid as Director, retires by rotation.

Voting results

• Resolution 1 passed: 7,659,000 in favour; 1,000 against.
• Resolution 2 passed: 1,046,500 in favour; 1,000 against.

Director changes

• Manish Baid re-appointed as Director, retiring by rotation.

AGM details

• Date and time: 22 Sep 2026, 11:30 AM; through VC; concluded 12:00 Noon.

Resolutions

• Adopt audited standalone financial statements and directors’ and auditors’ reports for FY2026.
• Re-appointment of Manish Baid as director, retiring by rotation.

Voting results

• Results pending; voting outcomes to be intimated to the Stock Exchange and uploaded.

Director changes

• Manish Baid re-appointed as director (by rotation).

Auditor appointments

• No change in auditors disclosed.

Financial snapshot

• Revenue from operations totaled ₹227.93 lakh; total income ₹229.97 lakh.
• Net profit after tax was ₹-36.84 lakh; prior year ₹-17.89 lakh.
• Profit before tax ₹-49.02 lakh; prior year ₹23.83 lakh.
• Earnings per share ₹-0.22; prior ₹-0.11.
• Dividend not declared; no dividend in last 10 years.
• Total borrowings ₹80.39 lakh; current ₹19.76 lakh; non-current ₹60.63 lakh.
• Net cash from operating activities ₹22.93 lakh; net cash from financing ₹24.91 lakh.
• Auditors' Emphasis of Matter: RBI NBFC registration not obtained.
• ECL provisions recognized on trade receivables and loans.
• Single operating segment: Investments & Finance.

Revenue mix & segment

• Revenue mix: sale of equity shares ₹87.17 lakh; interest on ICDs ₹140.76 lakh.
• Total revenue from operations ₹227.93 lakh; Notes confirm composition.
• Operating segment: Investments & Finance; no geographic segmentation.

Balance sheet highlights

• Equity share capital ₹1,694.00 lakh; reserves ₹831.96 lakh; total equity ₹2,525.96 lakh.
• Current assets ₹2,324.93 lakh; current liabilities ₹161.92 lakh.
• Non-current borrowings ₹60.63 lakh; current borrowings ₹19.76 lakh.

Capital structure & liquidity

• Total equity ₹2,525.96 lakh; liabilities ₹161.92 lakh (current) and ₹60.63 lakh (non-current).
• Book closure 16-22 Sep 2026; AGM date 22 Sep 2026.
• Promoters hold 39.03%; public 60.97% stake; GCM Securities holds 35.95%.

Dividends & shareholder info

• Dividend for FY2025-26 not declared.
• Promoter shareholding: 39.03%; Public: 60.97% as at 31 March 2026.
• GCM Securities Limited holds 60,90,000 shares (35.95%).

Governance & risk management

• Board size five; MD; Independent directors: Urmi Bose, Suman Das, Akshaya Suved Chavan; L. N. Sharma resigned 18 Apr 2025.
• Audit Committee: Urmi Bose (Chair), Akshaya Suved Chavan, Manish Baid; two meetings in FY26.
• Nominating & Remuneration Committee: Akshaya Suved Chavan (Chair); meeting held 18 Apr 2025.
• Stakeholders' Relationship Committee: Akshaya Suved Chavan (Chair); one meeting in FY26.
• Secretarial Auditor: Kriti Daga; MR-3; no qualification reported.
• Management notes risk controls and compliance framework is adequate.

Audits, internal controls & disclosures

• Statutory auditors: S P M L & Associates; appointment for five years; no ratification required.
• Internal audit: M/s A. K. Das & Co; controls adequate; reports reviewed by Audit Committee.
• Secretarial audit; MR-3; no qualifications found.
• ECL provisioning; management estimates reviewed; significant in financial statements.

Related party transactions

• Related party disclosures in Note 36; all transactions at arm's length.
• Loans and advances to related parties include GCM Securities, Chello Commotrade, Blue Lagoon, Rupasi Traders, etc.
• Closing balances include loans to GCM Securities ₹25.30 lakh and other entities.
• Management represented that related party transactions are disclosed and reviewed by Audit Committee.

Management outlook & industry context

• Management focuses on improving operating efficiency and diversifying revenue streams.
• Economic backdrop: RBI/ GDP outlook and sectoral opportunities in infrastructure and debt markets.
• Industry environment described as transitional in 2026, with selective capital activity.

Book Closure

• Book closure from 16 September 2026 to 22 September 2026 (inclusive) for AGM.
• Security: shares; Scrip Code 535431 (SME Segment).

Dematerialisation status

• Requests were processed and confirmed as accepted or rejected to the depositories.
• Securities dematerialised during the quarter have been listed on the exchanges where the existing securities are listed.
• Physical dematerialisation certificates were mutilated and cancelled after verification.
• Depository name substituted as registered owner in records within the prescribed timeline.

NCD status

• No non-convertible securities outstanding during the quarter.
• Payments on non-convertible securities were not applicable; NIL report submitted.