Announced Mon, 25 May · 12:34 IST

Please find attached Audited Financial Results for HYE/YE March 31, 2026

Pat NegativeEbitda Margin CompressionEmphasis Of MatterResults RestatedNegative Operating CashflowGoing ConcernResults View source PDF

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▲ positive · ▼ negative · ● neutral filings · teal = economic event · numbered = multiple that day (click to pick). Times IST.

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Awaiting price reaction for this filing.

AI summary

GCM Commodity & Derivatives reported total income of ₹88.23 lakhs for FY 2025-26, down from ₹102.95 lakhs in the previous year. The company incurred a net loss of ₹318.42 lakhs, though this is an improvement from the prior year loss of ₹440.68 lakhs. Negative equity reserves stand at ₹415.42 lakhs against share capital of ₹742.70 lakhs. The auditors issued an unmodified opinion but included five 'Emphasis of Matter' paragraphs highlighting: NSEL receivables of ₹1,593.59 lakhs under litigation (with ₹268.04 lakhs ECL provision), pending trade receivables/advances confirmations, dormant bank accounts, and retrospective ECL adjustment under Ind AS 109. Trading/investment losses of ₹272.91 lakhs were incurred during the year.

Likely market impact

The company continues to bleed losses with negative shareholders' equity, raising significant going concern questions despite auditors not qualifying their opinion. The large NSEL litigation exposure and negative operating cash flow of ₹7.29 lakhs add further risk for investors.