FGP LIMITED — Quarter and year ended 31 March 2026 (reported on 29 April 2026)
| PARTICULARS | Quarter Ended 31-Mar-2026 Audited (refer note 6) | Quarter Ended 31-Dec-2025 Unaudited | Quarter Ended 31-Mar-2025 Audited (refer note 6) | Year Ended 31-Mar-2026 Audited | Year Ended 31-Mar-2025 Audited |
|---|---|---|---|---|---|
| INCOME | |||||
| Revenue from Operations | 173.37 | 6.54 | 5.64 | 196.70 | 23.08 |
| Other Income | 1.30 | 24.07 | 0.10 | 55.94 | 27.62 |
| Total Income | 174.67 | 30.61 | 5.74 | 252.64 | 50.70 |
| EXPENSES | |||||
| Purchase of Stock in trade | 80.10 | 76.78 | – | 156.88 | – |
| Changes in Inventories of Stock-in-Trade | 76.78 | (76.78) | – | – | – |
| Employee benefits expenses | 7.92 | 9.02 | 3.98 | 33.53 | 20.75 |
| Depreciation | 0.22 | 0.23 | 0.19 | 0.82 | 0.77 |
| Other expenses | 43.07 | 17.91 | 21.91 | 53.99 | 29.04 |
| Total expenses | 208.09 | 27.16 | 26.08 | 245.22 | 50.56 |
| Profit/(Loss) before tax | (33.42) | 3.45 | (20.34) | 7.42 | 0.14 |
| Tax expenses | |||||
| Current Tax | (0.07) | (1.93) | – | 0.69 | – |
| Deferred Tax | (4.66) | 1.72 | (4.92) | 2.03 | 3.42 |
| Tax adjustments of earlier year | – | – | – | (2.58) | – |
| Profit/ (Loss) for the Period | (28.69) | 3.66 | (15.42) | 7.28 | (3.28) |
| Other Comprehensive Income / (Loss) | |||||
| (a) Items that will not be reclassified to profit or loss | |||||
| Remeasurement Gain/(Loss) of Defined Benefit Plans | 0.12 | – | 0.06 | 0.12 | 0.06 |
| (b) Item that will be reclassified to profit or loss | – | – | – | – | – |
| Total Comprehensive Income/ (Loss) for the Period | (28.57) | 3.66 | (15.36) | 7.40 | (3.22) |
| Paid up equity share capital (Face value of ₹ 10/- each) | 1189.51 | 1189.51 | 1189.51 | 1189.51 | 1189.51 |
| Other Equity | – | – | – | (847.84) | (855.24) |
| Earning per Equity share (₹) (Not Annualised) | |||||
| 1) Basic (₹) | (0.24) | 0.03 | (0.13) | 0.06 | (0.03) |
| 2) Diluted (₹) | (0.24) | 0.03 | (0.13) | 0.06 | (0.03) |
| Particulars | As at 31st March, 2026 | As at 31st March, 2025 |
|---|---|---|
| ASSETS | ||
| Non-Current assets | ||
| Property, plant and equipments | 3.65 | 3.80 |
| Right to use assets | 1.25 | 1.25 |
| Financial Assets (i) Other financial assets | 4.26 | 2.94 |
| Other non current assets | 5.57 | 45.88 |
| Total Non-Current Assets | 14.73 | 53.87 |
| Current Assets | ||
| Financial Assets (i) Investments | 243.51 | 298.65 |
| Financial Assets (ii) Cash and cash equivalents | 2.50 | 1.07 |
| Financial Assets (iii) Bank balance other than (ii) above | 109.90 | 1.40 |
| Other current assets | 8.41 | 9.64 |
| Total Current Assets | 364.32 | 310.76 |
| Total Assets | 379.05 | 364.63 |
| EQUITY AND LIABILITIES | ||
| Equity | ||
| Equity Share Capital | 1,189.51 | 1,189.51 |
| Other Equity | (847.84) | (855.24) |
| Total Equity | 341.67 | 334.27 |
| Liabilities | ||
| Non Current Liabilities | ||
| Provisions | 2.00 | 0.90 |
| Deferred tax liabilities (Net) | 16.95 | 14.92 |
| Total Non-Current liabilities | 18.95 | 15.82 |
| Current Liabilities | ||
| Financial Liabilities (i) Trade payables | ||
| Total outstanding dues of micro enterprises & small enterprises | 0.64 | 0.64 |
| Total outstanding dues of creditors other than micro enterprises & small enterprises | 16.51 | 13.42 |
| Other current liabilities | 0.01 | 0.25 |
| Provisions | 1.27 | 0.23 |
| Total current liabilities | 18.43 | 14.54 |
| Total Liabilities | 37.38 | 30.36 |
| Total Equity and Liabilities | 379.05 | 364.63 |
| Particulars | Year ended 31st March, 2026 | Year ended 31st March, 2025 |
|---|---|---|
| Income: | ||
| Revenue from Operations | 196.70 | 23.08 |
| Other Income | 55.94 | 27.62 |
| Total Income | 252.64 | 50.70 |
| Expenses: | ||
| Purchase of stock-in-trade | 156.88 | – |
| Changes in inventories of stock-in-trade | – | – |
| Employee benefits expenses | 33.53 | 20.75 |
| Depreciation & amortisation expenses | 0.82 | 0.77 |
| Other expenses | 53.99 | 29.04 |
| Total Expenses | 245.22 | 50.56 |
| Profit/ (Loss) before tax | 7.42 | 0.14 |
| Tax expenses: | ||
| Current Tax | 0.69 | – |
| Deferred tax | 2.03 | 3.42 |
| Tax adjustments in respect of earlier years | (2.58) | – |
| Total Tax Expenses | 0.14 | 3.42 |
| Profit/ (Loss) for the Year | 7.28 | (3.28) |
| Other Comprehensive Income / (Loss) | ||
| (a) Items that will not be reclassified to profit or loss | ||
| Remeasurement Gain/(Loss) on defined benefit plans | 0.12 | 0.06 |
| Other Comprehensive Income/(Loss) for the Year | 0.12 | 0.06 |
| Total Comprehensive Income/(Loss) for the Year | 7.40 | (3.22) |
| Earnings per Equity Share of (face value ₹ 10 each) | ||
| Basic (in ₹) | 0.06 | (0.03) |
| Diluted (in ₹) | 0.06 | (0.03) |
| Particulars | Year ended 31st March, 2026 | Year ended 31st March, 2025 |
|---|---|---|
| A CASH FLOW FROM OPERATING ACTIVITIES | ||
| Net Profit / (Loss) before Taxes and Exceptional Items | 7.42 | 0.14 |
| Adjustments for: | ||
| Depreciation & amortisation expenses | 0.82 | 0.77 |
| (Gain)/ loss arising on investments measured at fair value through profit or loss | (15.96) | (26.95) |
| Interest Income on Fixed Deposit | (0.88) | (0.59) |
| Interest Income on income tax refund | (38.08) | (0.08) |
| Operating Profit Before Working Capital Changes | (46.68) | (26.71) |
| Adjustments for: | ||
| (Increase) / Decrease in Other financial assets | (1.32) | (0.82) |
| (Increase) / Decrease in Other current assets | 1.23 | 1.70 |
| Increase / (Decrease) in Non Current Provision | 1.22 | (1.52) |
| Increase / (Decrease) in Trade payable | 3.08 | 0.09 |
| Increase / (Decrease) in Current Provision | 1.04 | (0.29) |
| Increase / (Decrease) in other current liabilities | (0.23) | 0.19 |
| Cash generated from operations | (41.66) | (27.36) |
| Income tax (Paid) / refund | 80.27 | 0.69 |
| Net Cash Flow generated from Operating Activities | 38.61 | (26.67) |
| B CASH FLOW FROM INVESTING ACTIVITIES | ||
| Purchase of property plant and equipment | (0.66) | – |
| Purchase of Investments | – | (100.00) |
| Proceeds from sale of Investments | 71.10 | 10.00 |
| Interest Received | 0.88 | 0.59 |
| Net Cash flow generated/(Used)in Investing Activities | 71.32 | (89.41) |
| C CASH FLOW FROM FINANCING ACTIVITIES | ||
| Net Cash Used in Financing Activities | – | – |
| NET INCREASE/(DECREASE) IN CASH AND CASH EQUIVALENTS | 109.93 | (116.08) |
| CASH AND CASH EQUIVALENTS AS AT THE BEGINNING OF THE YEAR | 2.47 | 118.55 |
| CASH AND CASH EQUIVALENTS AS AT THE END OF THE YEAR | 112.40 | 2.47 |
| Sl. No. | Particulars | Quarter Ended 31 March 2026 (Audited) | Quarter Ended 31 December 2025 (Unaudited) | Quarter Ended 31 March 2025 (Audited) | Year Ended 31 March 2026 (Audited) | Year Ended 31 March 2025 (Audited) |
|---|---|---|---|---|---|---|
| 1 | Segment Revenue | |||||
| Business Centre & Rental | 6.54 | 6.54 | 5.64 | 26.18 | 23.08 | |
| Commodity Trading | 166.82 | 3.70 | – | 170.52 | – | |
| Revenue from operations | 173.36 | 10.24 | 5.64 | 196.70 | 23.08 | |
| 2 | Segment Results | |||||
| Business Centre & Rental | 3.97 | (0.15) | 2.91 | 11.18 | 10.65 | |
| Commodity Trading | 4.65 | (3.17) | – | 1.48 | – | |
| Segment Results | 8.62 | (3.32) | 2.91 | 12.66 | 10.65 | |
| Add/(Less): Other Unallocable Income (net of expenditure) | (42.04) | 6.77 | (23.25) | (5.24) | (10.51) | |
| Profit/(Loss) before Tax | (33.42) | 3.45 | (20.34) | 7.42 | 0.14 | |
| 3 | Segment Assets | |||||
| Business Centre & Rental | 7.29 | 7.29 | 7.48 | |||
| Commodity Trading | 0.05 | 0.05 | – | |||
| Un-allocated | 371.71 | 371.71 | 357.15 | |||
| Total Assets | 379.05 | 379.05 | 364.63 | |||
| 4 | Segment Liabilities | |||||
| Business Centre & Rental | 12.94 | 12.94 | 12.51 | |||
| Commodity Trading | – | – | – | |||
| Un-allocated | 24.44 | 24.44 | 17.85 | |||
| Total Liabilities | 37.38 | 37.38 | 30.36 |