Announced Fri, 13 Feb · 13:24 IST

Board of Directors at its meeting held on February 13, 2026 inter alia considered and approved the un-audited financial results for the quarter and nine months ended December 31, 2025 together ....

Going ConcernQualified OpinionPat NegativeExceptional ItemResults View source PDF

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AI summary

Gujarat State Financial Corporation (GSFC), a state-owned statutory lending body, reported a net loss of ₹3,192.61 lakh for Q3 FY26 and ₹9,490.74 lakh for the nine months ended December 2025, slightly wider than the prior year's losses of ₹3,165.99 lakh and ₹9,432.42 lakh respectively. Total income for the nine months rose modestly to ₹1,232.15 lakh from ₹1,105.80 lakh, but interest expenses remain extremely high at ₹10,620.87 lakh, leaving massive operating losses. The company's gross and net NPA ratios stand at 100%, paid-up equity capital is ₹8,911.40 lakh while reserves are deeply negative at (₹315,431.29) lakh, indicating completely eroded net worth. The statutory auditor issued a qualified conclusion, flagging that accounts are prepared on a going-concern basis despite liquidity defaults and fully eroded net worth. The board also extended MCS Share Transfer Agent Ltd's appointment as registrars for three more years.

Likely market impact

This is a severely distressed company — the auditor has formally qualified the results citing going-concern doubts, net worth is wiped out, 100% of advances are NPAs, and losses continue to mount. Shareholders should treat this as a very high-risk situation with little prospect of equity recovery; the stock is likely to remain under pressure.