Gradient Flow Exact Renormalization Group (GFERG) is a framework to define the Wilson action via a gradient flow equation. We study the fixed point structure of the GFERG equation associated with a general gradient flow equation for scalar field theories and show that it is the same as that of the conventional Wilson-Polchinski (WP) equation in general. Furthermore, we discuss that the GFERG equation has a similar RG flow structure around a fixed point to the WP equation. We illustrate these results with the O(N ) non-linear sigma model in 4 − dimensions and the Wilson-Fisher fixed point.