Income Statement GCM Commodity & Derivatives Limited

Stocks

GCMCOMM6

INE200P01016

Investment Banking & Brokerage Services

Market Closed - Bombay S.E. 06:03:02 2026-09-11 EDT			5-day change	1st Jan Change
4.250 ^INR	-12.37%		-12.37%	-5.76%

05-25	GCM Commodity & Derivatives Limited Reports Earnings Results for the Fourth Quarter and Full Year Ended March 31, 2026	CI
11-10	GCM Commodity & Derivatives Limited Reports Earnings Results for the Half Year Ended September 30, 2025	CI

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Published financial data: GCM COMMODITY & DERIVATIVES LIMITED

Annual

Quarterly

Halfyear

YTD

LTM

Fiscal Period: March	2022 (INR)	2023 (INR)	2024 (INR)	2025 (INR)	2026 (INR)
Interest Expense, Total	7K	23K	19K	433K	112K
Net Interest Income	-7K	-23K	-19K	-433K	-112K
Gain (Loss) on Sale of Investments, Total (Rev)	-	-	1.54M	4.79M	-
Other Revenues, Total	2.62M	2.69M	38.04M	5.48M	7.07M
Revenues Before Provison For Loan Losses	2.62M	2.67M	39.56M	9.84M	6.96M
Total Revenues	2.62M	2.67M	39.56M	9.84M	6.96M
Salaries And Other Employee Benefits	940K	1.4M	2.34M	1.4M	1.66M
Cost of Services Provided, Total	1.04M	-7.16M	42.39M	2.98M	1.76M
Depreciation & Amortization - (IS) - (Collected)	73K	48K	28K	52K	47K
Other Operating Expenses	789K	1.23M	1.59M	49.39M	26.68M
Total Operating Expenses	2.84M	-4.49M	46.36M	53.82M	30.14M
Operating Income	-226K	7.15M	-6.79M	-43.98M	-23.18M
Other Non Operating Income (Expenses)	2K	9K	-	21K	30K
EBT, Excl. Unusual Items	-224K	7.16M	-6.79M	-43.96M	-23.15M
Gain (Loss) on Sale of Investments	-666K	-111K	-	-	-8.69M
EBT, Incl. Unusual Items	-890K	7.05M	-6.79M	-43.96M	-31.84M
Income Tax Expense	1K	11K	6K	112K	-
Earnings From Continuing Operations	-891K	7.04M	-6.8M	-44.07M	-31.84M
Net Income to Company	-891K	7.04M	-6.8M	-44.07M	-31.84M
Net Income - (IS)	-891K	7.04M	-6.8M	-44.07M	-31.84M
Net Income to Common Incl Extra Items	-891K	7.04M	-6.8M	-44.07M	-31.84M
Net Income to Common Excl. Extra Items	-891K	7.04M	-6.8M	-44.07M	-31.84M
Per Share Items
Net EPS - Basic	-0.12	0.95	-0.92	-5.93	-4.29
Basic EPS - Continuing Operations	-0.12	0.95	-0.92	-5.93	-4.29
Basic Weighted Average Shares Outstanding	7.43M	7.43M	7.43M	7.43M	7.43M
Net EPS - Diluted	-0.12	0.95	-0.92	-5.93	-4.29
Diluted EPS - Continuing Operations	-0.12	0.95	-0.92	-5.93	-4.29
Diluted Weighted Average Shares Outstanding	7.43M	7.43M	7.43M	7.43M	7.43M
Normalized Basic EPS	-0.02	0.6	-0.57	-3.7	-1.95
Normalized Diluted EPS	-0.02	0.6	-0.57	-3.7	-1.95
Supplemental Items
Total Revenues (As Reported)	2.62M	2.7M	39.58M	10.3M	8.82M
Effective Tax Rate - (Ratio)	-0.11	0.16	-0.09	-0.25	-
Total Current Taxes	-	-	-	-	-
Total Deferred Taxes	1K	1K	6K	7K	-
Normalized Net Income	-140K	4.48M	-4.24M	-27.47M	-14.47M

Fiscal Period: March	2022 (INR)	2023 (INR)	2024 (INR)	2025 (INR)	2026 (INR)
Assets
Cash And Equivalents	1.19M	2.48M	7.15M	11.16M	26.25M
Accounts Receivable, Total	193M	169M	18.94M	30.46M	55.28M
Other Receivables	327K	777K	160M	28.68M	21.47M
Gross Property Plant And Equipment	3.02M	3.02M	3M	965K	966K
Accumulated Depreciation	-2.94M	-2.99M	-2.95M	-854K	-901K
Net Property Plant And Equipment	80K	32K	49K	111K	65K
Investment In Debt and Equity Securities	23.65M	7.86M	23.7M	39.11M	27.86M
Trading Asset Securities, Total	32.6M	45.13M	8.3M	8.11M	6.71M
Deferred Tax Assets Current	-	-	-	4.22M	2.16M
Other Current Assets, Total	16.42M	79.07M	73.68M	64.78M	40.68M
Deferred Tax Assets Long-Term (Collected)	47K	46K	-	-	-
Other Long-Term Assets, Total	603K	374K	-1K	1K	1K
Total Assets	268M	304M	292M	187M	180M
Liabilities
Accounts Payable, Total	111M	129M	114M	40.7M	28.5M
Accrued Expenses, Total	17K	8K	27K	38K	16K
Deferred Tax Liability Current	390K	474K	381K	-	-
Other Current Liabilities - (Brok / FS / Ins. / REIT Template)	13.79M	25M	34.61M	87.18M	119M
Deferred Tax Liability Non-Current	-	-	-	-	-
Other Non Current Liabilities	-	1K	-	1K	-
Total Liabilities	125M	155M	149M	128M	148M
Common Stock, Total	74.27M	74.27M	74.27M	74.27M	74.27M
Additional Paid In Capital	88.62M	88.62M	88.62M	88.62M	88.62M
Retained Earnings	-12.64M	-5.6M	-12.39M	-82.88M	-115M
Comprehensive Income and Other	-7.68M	-7.44M	-7.6M	-21.29M	-15.17M
Total Common Equity	143M	150M	143M	58.72M	32.73M
Total Equity	143M	150M	143M	58.72M	32.73M
Total Liabilities And Equity	268M	304M	292M	187M	180M
Supplemental Items
ECS Total Shares Outstanding on Filing Date	7.43M	7.43M	7.43M	7.43M	7.43M
ECS Total Common Shares Outstanding	7.43M	7.43M	7.43M	7.43M	7.43M
Book Value / Share	19.2	20.18	19.24	7.91	4.41
Tangible Book Value	143M	150M	143M	58.72M	32.73M
Tangible Book Value Per Share	19.2	20.18	19.24	7.91	4.41
Total Debt	0	0	0	0	0
Net Debt	-33.79M	-47.61M	-15.46M	-19.27M	-32.96M
Full Time Employees	5	6	10	7	11
Accumulated Allowance for Doubtful Accounts (Supple)	-	-	-	107K	194K

Fiscal Period: March	2022 (INR)	2023 (INR)	2024 (INR)	2025 (INR)	2026 (INR)
Net Income	-891K	7.04M	-6.8M	-44.07M	-31.84M
Depreciation, Depletion & Amortization	73K	48K	28K	52K	47K
Total Depreciation, Depletion & Amortization	73K	48K	28K	52K	47K
(Gain) Loss on Sale of Investments - (CF)	666K	111K	-1.54M	-4.79M	8.69M
Change in Accounts Receivable	-33.6M	24.34M	-9.69M	-11.58M	-24.82M
Change In Inventories	-29.61M	-12.53M	36.82M	196K	1.4M
Change in Accounts Payable	-	17.94M	-14.96M	-	-12.2M
Change In Income Taxes	-423K	229K	-482K	101K	162K
Change in Other Net Operating Assets (Collected)	14.78M	-51.9M	15.83M	93.12M	63.19M
Other Operating Activities	-1.09M	-2.7M	-2.34M	-5.5M	-5.35M
Cash from Operations	-50.09M	-17.42M	16.87M	27.53M	-729K
Capital Expenditure	-137K	-	-45K	-95K	-
Sale (Purchase) of Real Estate Properties (Collected)	37.02M	-	-	-	-
Investment in Marketable and Equity Securities, Total	13.08M	16.01M	-14.5M	-28.93M	10.74M
Other Investing Activities, Total	1.08M	2.66M	2.27M	5.3M	4.89M
Cash from Investing	51.04M	18.67M	-12.28M	-23.73M	15.63M
Other Financing Activities, Total	12K	41K	81K	211K	189K
Cash from Financing	12K	41K	81K	211K	189K
Miscellaneous Cash Flow Adjustments	-	-	-	-	-1K
Net Change in Cash	961K	1.29M	4.67M	4.01M	15.09M
Supplemental Items
Cash Income Tax Paid (Refund)	-	10K	-	105K	-

Fiscal Period: March	2022 (INR)	2023 (INR)	2024 (INR)	2025 (INR)	2026 (INR)
Profitability
Return on Assets	-0.34	2.46	-2.28	-25.99	-17.35
Return On Equity %	-0.63	4.81	-4.64	-50.31	-69.64
Return on Common Equity	-0.63	4.81	-4.64	-50.31	-69.64
Margin Analysis
Gross Profit Margin %	60.92	382	-4.91	96.5	75.47
SG&A Margin	36.63	65.77	8.17	41.01	24.58
Income From Continuing Operations Margin %	-34.03	263.97	-17.18	-447.8	-457.37
Net Income Margin %	-34.03	263.97	-17.18	-447.8	-457.37
Net Avail. For Common Margin %	-34.03	263.97	-17.18	-447.8	-457.37
Normalized Net Income Margin	-5.35	167.84	-10.73	-279.16	-207.82
Asset Turnover
Asset Turnover	0.01	0.01	0.13	0.06	0.04
Short Term Liquidity
Current Ratio	1.94	1.92	1.8	1.15	1.03
Quick Ratio	1.81	1.4	1.3	0.61	0.74
Operating Cash Flow to Current Liabilities	-0.4	-0.11	0.11	0.22	-0
Long Term Solvency
Total Liabilities / Total Assets	46.78	50.77	51.06	68.54	81.87
Growth Over Prior Year
Total Revenues, 1 Yr. Growth %	154.67	1.87	1.38K	-75.13	-29.26
Gross Profit, 1 Yr. Growth %	-46.19	538.75	-119.05	-675.92	-44.68
Earnings From Cont. Operations, 1 Yr. Growth %	-211.79	-890.12	-196.55	334.98	-27.74
Net Income, 1 Yr. Growth %	-211.79	-890.12	-196.55	334.98	-27.74
Normalized Net Income, 1 Yr. Growth %	-127.93	-3.3K	-194.82	334.13	-47.33
Diluted EPS Before Extra, 1 Yr. Growth %	-211.79	-890.13	-196.55	334.98	-27.7
Common Equity, 1 Yr. Growth %	0.74	5.11	-4.64	-49.58	-44.26
Total Assets, 1 Yr. Growth %	5.95	13.63	-4.07	22.44	-3.3
Tangible Book Value, 1 Yr. Growth %	0.74	5.11	-4.64	-49.58	-44.26
Cash From Operations, 1 Yr. Growth %	-629.82	-65.23	-196.84	63.23	-102.65
Capital Expenditures, 1 Yr. Growth %	-	-	-	111.11	-
Compound Annual Growth Rate Over Two Years
Total Revenues, 2 Yr. CAGR %	54.33	61.07	288.75	92.09	-58.05
Gross Profit, 2 Yr. CAGR %	-30.63	85.4	10.31	-3.45	78.5
Earnings From Cont. Operations, 2 Yr. CAGR %	-60.73	197.21	176.2	150.19	77.29
Net Income, 2 Yr. CAGR %	-60.73	197.21	176.2	150.19	77.29
Normalized Net Income, 2 Yr. CAGR %	-80.3	198.83	450.61	147.74	51.21
Diluted EPS Before Extra, 2 Yr. CAGR %	-60.73	197.21	176.2	150.19	77.34
Common Equity, 2 Yr. CAGR %	0.79	2.9	0.11	-37.4	-46.99
Total Assets, 2 Yr. CAGR %	3.18	9.72	4.41	-21.7	8.81
Tangible Book Value, 2 Yr. CAGR %	0.79	2.9	0.11	-37.4	-46.99
Cash From Operations, 2 Yr. CAGR %	82.72	35.73	-41.97	25.73	-79.21
Capital Expenditures, 2 Yr. CAGR %	-	-	-42.69	-	-
Compound Annual Growth Rate Over Three Years
Total Revenues, 3 Yr. CAGR %	318.32	34.38	237.63	55.49	37.69
Gross Profit, 3 Yr. CAGR %	-32.45	45.4	-13.16	81.25	-19.81
Earnings From Cont. Operations, 3 Yr. CAGR %	-55.5	6.81	104.31	267.07	65.38
Net Income, 3 Yr. CAGR %	-55.5	6.81	104.31	267.07	65.38
Normalized Net Income, 3 Yr. CAGR %	-68.95	7.44	103.82	481.11	47.86
Diluted EPS Before Extra, 3 Yr. CAGR %	-55.5	6.81	104.31	267.07	65.41
Common Equity, 3 Yr. CAGR %	-0.96	2.21	0.32	-25.6	-39.78
Total Assets, 3 Yr. CAGR %	1.13	6.55	4.92	-11.35	-15.99
Tangible Book Value, 3 Yr. CAGR %	-0.96	2.21	0.32	-25.6	-39.78
Cash From Operations, 3 Yr. CAGR %	120.37	5.1	21.29	-18.08	-65.28
Capital Expenditures, 3 Yr. CAGR %	-	-	-	-11.49	-
Compound Annual Growth Rate Over Five Years
Total Revenues, 5 Yr. CAGR %	-12.81	-31.77	306.23	55.02	46.6
Gross Profit, 5 Yr. CAGR %	-21.82	4.03	-17.81	23.44	12.13
Earnings From Cont. Operations, 5 Yr. CAGR %	3.28	59.01	-7.64	50.13	109.08
Net Income, 5 Yr. CAGR %	3.28	59.01	-7.64	50.13	109.08
Normalized Net Income, 5 Yr. CAGR %	-26.6	59.93	-1.92	50.07	95.92
Diluted EPS Before Extra, 5 Yr. CAGR %	3.71	59.01	-7.64	50.13	109.1
Common Equity, 5 Yr. CAGR %	-2.14	-0.59	-0.53	-15.99	-25.39
Total Assets, 5 Yr. CAGR %	-0.45	2.42	2.43	-5.8	-6.52
Tangible Book Value, 5 Yr. CAGR %	-2.14	-0.59	-0.53	-15.99	-25.39
Cash From Operations, 5 Yr. CAGR %	26.35	-0.82	29.23	12.91	-40.1
Capital Expenditures, 5 Yr. CAGR %	38.9	-	-	-	-