First Custodian Fund (India) Limited Posts ₹27.17 Lakh FY26 Loss

First Custodian Fund (India) Limited posted a ₹27.17 lakh net loss for FY26, reversing a ₹173.96 lakh profit in FY25. The company has also closed its trading window from October 1, 2026 ahead of its un-audited Q2 FY27 results for the quarter and half year ended September 30, 2026.

Why did First Custodian Fund report a loss in FY26?

First Custodian Fund moved into a net loss in FY26 after reporting lower sales and a weaker final quarter. Its FY26 net loss of ₹27.17 lakh compared with a net profit of ₹173.96 lakh in FY25, marking a sharp reversal in the company’s reported annual performance.

The available quarterly financial data shows that revenue remained at a very small base during the period. Reported sales for FY26 were ₹0.03 crore, down 72.73% from ₹0.11 crore in FY25. The company’s reported revenue in the June 2026 quarter was ₹0.03 crore, compared with ₹0.09 crore in the March 2026 quarter.

The March 2026 quarter also reflected the pressure on earnings. First Custodian reported a net loss of ₹4.75 lakh for the quarter, against a net profit of ₹0.85 lakh in the corresponding quarter a year earlier. Total income stood at ₹13.28 lakh, while total expenses were ₹16.91 lakh, leaving expenses above income for the period.

What do the latest reported quarterly figures show?

The latest disclosed June 2026 quarter showed an improvement in the reported net loss from a year earlier, although the company remained loss-making. Revenue was ₹2.44 lakh for the quarter ended June 30, 2026, compared with negative revenue of ₹2.12 lakh in the year-earlier quarter, while net loss narrowed to ₹11.30 lakh from ₹20.50 lakh.

Diluted loss per share from continuing operations was ₹0.76 in the June 2026 quarter, compared with a loss per share of ₹1.37 a year earlier. The figures indicate a smaller quarterly loss year-on-year, but they do not alter the FY26 annual loss already reported by the company.

Why has First Custodian Fund closed its trading window?

First Custodian Fund closed its trading window from October 1, 2026 in preparation for its un-audited financial results for Q2 FY27 and the half year ended September 30, 2026. Such closures restrict trading by designated persons during the period around financial-result preparation and disclosure.

The company’s notice does not specify a Q2 FY27 result announcement date in the provided information. It does, however, establish that the next formal update will cover the September 2026 quarter and the first half of FY27, making the pending disclosure important for assessing whether the June-quarter loss trend changed.

The trading-window closure follows the company’s Q1 FY27 results, released on August 13, 2026. Investors therefore have one reported quarter of FY27 data, with the September-quarter statement yet to provide the next operating and earnings update.

How do the results affect investors and trading activity?

First Custodian Fund’s FY26 loss and low reported sales base are the principal financial data points available to investors before the Q2 FY27 release. The shift from a ₹173.96 lakh FY25 profit to a ₹27.17 lakh FY26 loss highlights the extent of the change in annual profitability.

The closed trading window limits transactions by those covered under the company’s internal dealing restrictions until it reopens. For other market participants, the period leaves the forthcoming Q2 disclosure as the key scheduled information event, rather than providing a confirmed direction for the share price or liquidity.

The company operates in a context where interest-rate changes and market volatility can influence investment-portfolio performance. The supplied information raises these factors as matters relevant to FY27, but does not quantify any portfolio impact or provide a forecast from the company.

What should readers watch in the Q2 FY27 disclosure?

Readers should watch whether First Custodian Fund reports revenue, expenses and net profit or loss for the September 2026 quarter, along with any update on its investment portfolio. A comparison with the ₹11.30 lakh Q1 FY27 loss and the FY26 sales base of ₹0.03 crore will help place the new figures in context.

The half-year statement will also provide a broader view of the company’s financial position after the first six months of FY27. Until that filing is released, the available data supports an assessment of the FY26 reversal and Q1 loss narrowing, but not a conclusion on the full-year FY27 outcome.

Conclusion

First Custodian Fund’s reported FY26 performance was materially weaker than the preceding year, with a ₹27.17 lakh loss replacing a ₹173.96 lakh profit and annual sales falling to ₹0.03 crore. The June 2026 quarter showed a narrower loss than a year earlier, but the company remained in the red.

The next point to watch is the un-audited Q2 FY27 and half-year result for the period ended September 30, 2026, after the trading window reopens. That disclosure should clarify the company’s latest revenue, costs, earnings and any stated effects of market conditions on its portfolio.