GB Logistics Commerce Limited reported that it did not enter into any related party transactions during the quarter and half-year ended March 31, 2026. The disclosure confirms that the company maintained no material dealings with related parties during this specific timeframe, adhering to the prescribed regulatory format for transparency.

The company submitted the disclosure to BSE Limited pursuant to Regulation 23(9) of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015. The filing, dated June 18, 2026, formally recorded the status of related party transactions as Nil for the period under review.

Regulatory Compliance

The submission is a mandatory compliance requirement aimed at ensuring transparency in corporate governance. By confirming the absence of related party transactions, the company has fulfilled its obligation to report such activities to the stock exchange within the stipulated regulatory framework.

Key Details

The disclosure was signed by Prashant Natwarlal Lakhani, Managing Director of GB Logistics Commerce Limited, on behalf of the Board of Directors.

GB Logistics Commerce Limited reported a consolidated net profit of ₹903.45 lakh for the year ended March 31, 2026, a slight increase from ₹880.90 lakh in the previous year. The company's board approved the audited standalone and consolidated financial results for the fiscal year during a meeting held on June 18, 2026.

The board approved increasing the authorised share capital from ₹10 crore to ₹25 crore, subject to approval by shareholders. Additionally, the board sanctioned the execution of a Share Purchase Agreement (SPA), while discussions regarding share swapping or fundraising were deferred to a subsequent board meeting.

Consolidated Financial Performance

For the full year ended March 31, 2026, the company reported total income of ₹13,573.66 lakh, compared to ₹20,601.76 lakh in the prior year. Total expenses for the period stood at ₹12,365.61 lakh, down from ₹19,415.78 lakh in FY25. The profit before tax for the year was ₹1,208.05 lakh.

The following table outlines the consolidated financial results for the year ended March 31, 2026:

Standalone Results

On a standalone basis, the company reported a net profit of ₹244.07 lakh for FY26, a decrease from ₹360.55 lakh in the previous year. Revenue from operations for the year stood at ₹7,219.37 lakh, compared to ₹6,485.31 lakh in FY25. Total standalone expenses increased to ₹7,011.58 lakh from ₹6,022.21 lakh in the prior year.

The earnings per share (EPS) for the consolidated results was ₹11.03 for FY26, down from ₹14.33 in the previous year. On a standalone basis, the EPS was reported at ₹2.98 for the current fiscal year, compared to ₹5.87 in FY25.

Auditor's Report

The statutory auditors, NKSC & Co., issued an unmodified opinion on the annual standalone and consolidated financial results. The auditors noted that the financial statements were prepared in compliance with the Indian Generally Accepted Accounting Principles (IGAAP) and the requirements of Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015.