Ghushine Fintrrade Ocean Limited — Half year ended 31 March 2026 (reporting date: 14.05.2026)
| To, | |
|---|---|
| The Manager | |
| BOMBAY STOCK EXCHANGE LTD | |
| 1ST Floor, P J Towers, | |
| Dalal Street | |
| Mumbai – 400001. | |
| Equity Script Code: 539864 | |
| ISIN CODE: INE009U01011 |
| PARTICULARS | Year ended 31/03/2026 | Year ended 31/03/2025 |
|---|---|---|
| Date of start of reporting period | 01-04-2025 | 01-04-2024 |
| Date of end of reporting period | 31-03-2026 | 31-03-2025 |
| Particulars | 31/03/2026 | 31/03/2025 |
|---|---|---|
| a) Property, Plant & Equipment | 1.59 | 2.51 |
| b) Capital work-in-progress | – | – |
| c) Investment property | – | – |
| d) Goodwill | – | – |
| e) Other Intangible assets | – | – |
| f) Intangible assets under development | – | – |
| g) Biological assets other than bearer plants | – | – |
| h) Financial assets: | ||
| (i) Investments | 20.00 | 20.00 |
| (ii) Trade Receivables | – | – |
| (iii) Loans | 332.95 | 308.05 |
| (iv) Deposits and others | 2.81 | 2.81 |
| i) Deferred tax Assets (net) | 0.41 | 0.37 |
| j) Other Non-current assets | – | – |
| Total Non-current Assets | 357.76 | 333.75 |
| Particulars | 31/03/2026 | 31/03/2025 |
|---|---|---|
| a) Inventories | 14.40 | 14.87 |
| b) Financial assets: | ||
| (i) Investments | – | – |
| (ii) Trade receivables | 349.22 | 175.51 |
| (iii) Cash and cash equivalents | 5.59 | 2.34 |
| (iv) Bank balance other than (iii) above | – | – |
| (v) Loans | – | – |
| (vi) Others (to be specified) | – | – |
| c) Current Tax Assets (Net) | 4.67 | 5.63 |
| d) Other Current Assets | 9.78 | 9.78 |
| Total Current Assets | 383.66 | 208.12 |
| TOTAL ASSETS | 741.41 | 541.87 |
| Particulars | 31/03/2026 | 31/03/2025 |
|---|---|---|
| a) Equity Share capital | 494.49 | 494.49 |
| b) Other Equity | 15.20 | 13.76 |
| Equity attributable to equity holders of the Company | 509.69 | 508.25 |
| Particulars | 31/03/2026 | 31/03/2025 |
|---|---|---|
| a) Financial Liabilities: | ||
| (i) Borrowings | 64.98 | 32.08 |
| (ia) Lease Liability | – | – |
| (ii) Trade Payables | – | – |
| (iia) Total Outstanding dues of micro enterprises and small enterprises | – | – |
| (iib) Total Outstanding dues of creditors other than micro enterprises and small enterprises | – | – |
| (iii) Other financial liabilities | – | – |
| b) Provisions | – | – |
| c) Deferred tax Liability (net) | – | – |
| d) Other Non-current liabilities | – | – |
| Total Non-current Liabilities | 64.98 | 32.08 |
| Particulars | 31/03/2026 | 31/03/2025 |
|---|---|---|
| a) Financial Liabilities: | ||
| (i) Borrowings | – | – |
| (ia) Lease Liability | – | – |
| (ii) Trade Payables | 165.12 | 1.16 |
| (iia) Total Outstanding dues of micro enterprises and small enterprises | – | – |
| (iib) Total Outstanding dues of creditors other than micro enterprises and small enterprises | – | – |
| (iii) Other financial liabilities | – | – |
| b) Other Current Liabilities | – | 0.07 |
| c) Provisions | 1.62 | 0.31 |
| d) Current Tax Liabilities (Net) | – | – |
| Total Current Liabilities | 166.74 | 1.54 |
| TOTAL EQUITY AND LIABILITIES | 741.41 | 541.87 |
| PARTICULARS | Half Year Ended 31/03/2026 | Half Year Ended 31/03/2025 | Year Ended 31/03/2026 | Year Ended 31/03/2025 |
|---|---|---|---|---|
| Date of start of reporting period | 01-10-2025 | 01-10-2024 | 01-04-2025 | 01-04-2024 |
| Date of end of reporting period | 31-03-2026 | 31-03-2025 | 31-03-2026 | 31-03-2025 |
| Audit Status | Unaudited | Unaudited | Unaudited | Audited |
| Particulars | 31/03/2026 | 31/03/2025 | 31/03/2026 | 31/03/2025 |
|---|---|---|---|---|
| (a) Cost of material consumed | – | – | – | – |
| (b) Purchase of stock in trade | 284.80 | 318.08 | 553.36 | 428.09 |
| (c) Changes In Inventories Of Finished Goods, Wip & Stock in Trade | 14.37 | 0.35 | 0.47 | 13.74 |
| (d) Employee Benefits Expense | 9.30 | 11.64 | 20.96 | 22.62 |
| (e) Finance Cost | – | – | – | – |
| (f) Depreciation and amortisation expense | 0.43 | 0.80 | 0.88 | 1.56 |
| (g) Other Expenses | 6.97 | 6.04 | 10.79 | 8.29 |
| Total Expenses (IV) | 315.86 | 336.91 | 586.45 | 474.29 |
| Description | Q1 2026 | Q2 2026 | YTD 2026 | Corresponding YTD 2025 | |
|---|---|---|---|---|---|
| b(ii). Income tax relating to items that will be reclassified to profit or loss | – | – | – | – | |
| Total Comprehensive income | – | – | – | – | |
| XVI | Total Comprehensive income (comprising profit for the period and other comprehensive income. (XIV + XV)) | 1.36 | 0.31 | 1.44 | 0.34 |
| XVII | Details of Equity share capital | ||||
| Paid-up equity share capital | 494.49 | 494.49 | 494.49 | 494.49 | |
| Face value of equity share capital (Per share) | Rs.10/- | Rs.10/- | Rs.10/- | Rs.10/- | |
| XIX | Earning Per Share | ||||
| (a) | Earning per share (not annualised for quarter ended) | ||||
| Basic earnings/(loss) per share from continuing operation | 0.00276 | 0.00063 | 0.00291 | 0.00069 | |
| Diluted earnings/(loss) per share from continuing operation | 0.00276 | 0.00063 | 0.00291 | 0.00069 | |
| (b) | Earning per share (not annualised for quarter ended) | ||||
| Basic earnings/(loss) per share from discontinued operation | 0.00 | 0.00 | 0.00 | 0.00000 | |
| operation | 0.00 | 0.00 | 0.00 | 0.00000 | |
| (c) | Earning per share (not annualised for quarter ended) | ||||
| Basic earnings/(loss) per share from continuing and discontinued operation | 0.00276 | 0.00063 | 0.00291 | 0.00069 | |
| Diluted earnings/(loss) per share from continuing and discontinued operation | 0.00276 | 0.00063 | 0.00291 | 0.00069 |
| PARTICULARS | 31/03/2026 Amount in Rupees | 31/03/2025 Amount in Rupees |
|---|---|---|
| Net Profit before Taxation | 2.17 | 0.24 |
| Adjustment for: | ||
| Depreciation | 0.88 | 1.56 |
| Finance Cost (Interest paid) | – | – |
| W/O Preliminary Expenses | – | – |
| Provision for Income Tax | – | – |
| Interest Income | (24.65) | (22.72) |
| Interest Paid | – | – |
| Operating Profit/(Loss) before working capital (A) | (21.60) | (20.92) |
| Adjustment in change in Working Capital : | ||
| (Increase)/Decrease in Inventory | 0.47 | 13.74 |
| (Increase)/Decrease In Debtors | (173.71) | (23.29) |
| Increase/(Decrease) In Trade Payable | 163.96 | 1.13 |
| (Increase)/Decrease In Loans and Deposits/Current Assets | (24.90) | (15.78) |
| (Increase)/Decrease In Other Current Assets | 0.96 | (9.78) |
| Increase/(Decrease) In other Current Liability & Provision | 0.62 | 0.24 |
| Movement in Working Capital Total (b) | (32.60) | (33.74) |
| Cash generated from Operating activities (a)-(b) | (54.20) | (54.66) |
| Direct Taxes Paid | (0.15) | (0.06) |
| Net Cash Generated From Operating Activities (A) | (54.35) | (54.72) |
| Particulars | 31/03/2026 Amount in Rupees | 31/03/2025 Amount in Rupees |
|---|---|---|
| Purchase of Fixed Assets | 0.00 | (0.69) |
| Sale of Fixed Assets | 0.04 | – |
| Subsidy Received on Capital Goods | – | – |
| Interest Income | 24.65 | 22.72 |
| Decrease/Increase in Investment | – | – |
| Net Cash Generated From / Used In Investing Activity (B) | 24.70 | 22.03 |
| Particulars | 31/03/2026 Amount in Rupees | 31/03/2025 Amount in Rupees |
|---|---|---|
| Issue of Share Capital/Other Equity | – | – |
| Increase/Decrease in Term Loans | 32.90 | 32.08 |
| Investment of Bank FD | – | – |
| Finance Cost | – | – |
| Increase/Decrease in Working Capital From Bank | – | – |
| Net Cash Generated From/Sed in Financing Activities (C) | 32.90 | 32.08 |
| Particulars | 31/03/2026 Amount in Rupees | 31/03/2025 Amount in Rupees |
|---|---|---|
| Net Increase/Decrease in Cash & Cash Equivalents | 3.25 | (0.61) |
| Particulars | 31/03/2026 Amount in Rupees | 31/03/2025 Amount in Rupees |
|---|---|---|
| Cash and Cash Equivalents at the beginning of the Period | 2.34 | 2.95 |
| Cash and Cash Equivalents at the end of the Period | 5.59 | 2.34 |