GCM Commodity & Derivatives Ltd

Dematerialisation processing and ownership updates

• Dematerialisation requests processed by Purva Sharegistry; confirmations issued to depositories for quarter ended June 2026.
• Securities dematerialised have been listed on stock exchanges where the earlier issues are listed.
• Physical certificates received for dematerialisation were mutilated and cancelled; depository name updated as registered owner.

Non-convertible securities status

• No non-convertible securities outstanding during quarter ended June 30, 2026.
• No payments due on non-convertible securities in the quarter.
• No unpaid obligations on non-convertible securities at quarter-end.

Results

• Standalone audited results for half year and year ended 31 March 2026.
• Revenue from operations was ₹4.12 lakh; total income was ₹46.54 lakh.
• Revenue from operations was ₹4.23 lakh for FY26 year-to-date.
• Profit before tax was a loss of ₹122.08 lakh for H2 FY26.
• Profit before tax was a loss of ₹318.42 lakh for FY26 year-to-date.
• Profit after tax was a loss of ₹122.08 lakh for H2 FY26.
• Profit after tax was a loss of ₹318.42 lakh for FY26 year-to-date.
• Total comprehensive income was a loss of ₹194.24 lakh for H2 FY26.
• Basic and diluted EPS were both negative ₹1.64 for H2 FY26.
• Basic and diluted EPS were both negative ₹4.29 for FY26 year-to-date.

Cost drivers

• Loss on trading investments was ₹125.83 lakh in H2 FY26.
• Other expenses fell to ₹10.60 lakh from ₹89.00 lakh sequentially.
• Employee benefit expenses were ₹8.05 lakh in H2 FY26.
• Finance costs were ₹0.24 lakh in H2 FY26.
• Tax expense was nil for H2 FY26 and ₹1.10 lakh year-to-date.

Balance sheet and cash

• Total assets were ₹1,804.76 lakh at 31 March 2026.
• Equity stood at ₹327.28 lakh, with reserves and surplus at negative ₹415.42 lakh.
• Other financial liabilities were ₹1,475.92 lakh at 31 March 2026.
• Cash and cash equivalents were ₹10.60 lakh; bank balances were ₹251.89 lakh.
• Net cash from operating activities was negative ₹7.29 lakh.
• Net cash from investing activities was positive ₹156.28 lakh.
• Closing cash and cash equivalents were ₹262.49 lakh.

Receivables and audit

• NSEL receivables totalled ₹1,593.59 lakh, with litigation and recovery pending.
• ₹1,131.45 lakh is repayable to clients after NSEL recovery.
• ₹462.15 lakh is company recoverable dues, with ₹268.04 lakh ECL recognised.
• Auditors issued an unmodified opinion on the annual financial results.
• Auditors highlighted confirmation and reconciliation issues on loans, advances, and trade receivables.

Business segment

• The company reported a single business segment: Finance & Investments.