G.S. Auto International Limited reported a net profit of ₹391.94 lakh for the financial year ended March 31, 2026, a significant increase from ₹122.60 lakh in the previous year. Total income from operations for the year stood at ₹15062.26 lakh, up from ₹14333.90 lakh in FY25. For the quarter ended March 31, 2026, the company recorded a net profit of ₹190.94 lakh, compared to a loss of ₹11.80 lakh in the same period last year.

The Board of Directors approved the audited financial results at a meeting held on May 30, 2026. The results have also been reviewed by the Statutory Auditor. The company operates in a single business segment, "Auto Components," with sales substantially concentrated in the domestic market.

Financial Performance

The company's earnings per share (EPS) for FY26 stood at ₹2.34, up from ₹0.98 in the previous year. For the quarter ended March 31, 2026, the EPS was reported at ₹0.96. Equity share capital remained constant at ₹725.73 lakh throughout the periods reported.

Key Financial Metrics

The figures for the last quarter are balancing figures derived from the audited full-year results and the published year-to-date figures up to the third quarter of the current financial year. Previous period figures have been regrouped and reclassified where necessary.

GS Auto International Limited is not required to disclose related party transactions for the half-year ended March 31, 2026, due to its paid-up equity share capital and net worth remaining below specified regulatory thresholds. The company confirmed that its paid-up capital did not exceed ₹10 crore and net worth did not exceed ₹25 crore as of March 31, 2025, the last day of the previous financial year. Consequently, the provisions of Regulation 23(9) of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, do not apply to the entity for the second half-year.

The exemption is effective from April 1, 2024, and applies for a period of three consecutive financial years, provided the capital and net worth criteria are met. The company stated that it will comply with the disclosure requirements within six months if the provisions become applicable at a later date. This non-applicability also extends to various corporate governance regulations, including Regulations 17 to 27 and specific clauses of Regulation 46.

A certificate from Sukhminder Singh & Co., Chartered Accountants, verified the financial position for the previous four financial years. The auditors confirmed that the equity share capital and net worth remained within the limits prescribed under Regulation 15(2) of the SEBI (LODR) Regulations, 2015. The certificate was issued based on documents produced for verification and submitted to the exchange on May 30, 2026.

Financial Metrics (In ₹ Lacs)

The company secretary, Jasmine Kaur, affirmed that the firm will adhere to the regulations once the financial metrics exceed the stipulated limits. The submission included the necessary auditor certification to validate the claim of non-applicability.