Income Statement Gold Rock Investments Limited

Stocks

501111

INE598F01014

Investment Banking & Brokerage Services

Market Closed - Bombay S.E. 03:30:46 16/12/2025 pm IST			5-day change	1st Jan Change
12.14 ^INR	+4.93%		-.--%	-

30/05	Gold Rock Investments Limited Announces Change in Registered Office Address	CI
01/25/01	Gold Rock Investments Limited Approves Appointment of Ajay Verma as Non-Executive Independent Director, Effective from August 14, 2025	CI

5b19e04.xhxNR3Exk-vYe58vORgyAv2IMiJj9LsjCerrzW7XHU0.oS4MAgBE8ZPqFfdsCk4BW7jxZkYxzNNAZr-EpQqzKS7wLSAoMmTGtPU1qw

Published financial data: GOLD ROCK INVESTMENTS LIMITED

Annual

Quarterly

Halfyear

YTD

LTM

Fiscal Period: March	2021	2022	2023	2024	2025
Revenues	5.35Cr	3.31Cr	-	-	-
Gain (Loss) on Sale of Investment, Total (Rev)	-	-	79.19L	81.89L	20Cr
Interest And Invest. Income (Rev)	-	-	3.06Cr	3.78Cr	4.84Cr
Other Revenues, Total	-	-	-	-1T	-
Total Revenues	5.35Cr	3.31Cr	3.85Cr	4.6Cr	25Cr
Cost of Goods Sold, Total	83.94T	2L	4L	-	-
Gross Profit	5.35Cr	3.29Cr	3.82Cr	4.6Cr	25Cr
Selling General & Admin Expenses, Total	40.95L	64.76L	47.91L	47.4L	63.81L
Provision for Bad Debts	75T	-	-	-	-
Depreciation & Amortization - (IS)	5L	4L	13.26L	18.42L	19.48L
Other Operating Expenses	81.8L	34.67L	36L	55.77L	85.27L
Other Operating Expenses, Total	1.28Cr	1.03Cr	97.17L	1.22Cr	1.69Cr
Operating Income	4.07Cr	2.26Cr	2.84Cr	3.39Cr	24Cr
Interest Expense, Total	-11.4L	-13.5L	-2L	-8L	-10.16L
Net Interest Expenses	-11.4L	-13.5L	-2L	-8L	-10.16L
Currency Exchange Gains (Loss)	-	-	-	-	-
Other Non Operating Income (Expenses)	-	-2T	-1T	-25T	-2T
EBT, Excl. Unusual Items	3.95Cr	2.12Cr	2.82Cr	3.3Cr	23Cr
Gain (Loss) On Sale Of Investments	-3L	-	-65T	-	-
Gain (Loss) On Sale Of Assets	-	9L	2.85Cr	4L	-
Other Unusual Items	-9L	2L	-	1L	-
EBT, Incl. Unusual Items	3.83Cr	2.23Cr	5.66Cr	3.36Cr	23Cr
Income Tax Expense	94.57L	82.62L	72.32L	78.12L	2.24Cr
Earnings From Continuing Operations	2.89Cr	1.41Cr	4.94Cr	2.58Cr	21Cr
Net Income to Company	2.89Cr	1.41Cr	4.94Cr	2.58Cr	21Cr
Minority Interest	3L	35T	-77T	-88T	-29T
Net Income - (IS)	2.92Cr	1.41Cr	4.93Cr	2.57Cr	21Cr
Net Income to Common Incl Extra Items	2.92Cr	1.41Cr	4.93Cr	2.57Cr	21Cr
Net Income to Common Excl. Extra Items	2.92Cr	1.41Cr	4.93Cr	2.57Cr	21Cr
Per Share Items
Net EPS - Basic	37.16	17.96	62.76	32.72	270.46
Basic EPS - Continuing Operations	37.16	17.96	62.76	32.72	270.46
Basic Weighted Average Shares Outstanding	8L	8L	8L	8L	8L
Net EPS - Diluted	37.16	17.96	62.76	32.72	270.46
Diluted EPS - Continuing Operations	37.16	17.96	62.76	32.72	270.46
Diluted Weighted Average Shares Outstanding	8L	8L	8L	8L	8L
Normalized Basic EPS	31.84	16.92	22.35	26.16	186.82
Normalized Diluted EPS	31.84	16.92	22.35	26.16	186.82
Supplemental Items
EBITDA	4.16Cr	2.34Cr	2.98Cr	3.57Cr	24Cr
EBITA	4.07Cr	2.26Cr	2.84Cr	3.39Cr	24Cr
EBIT	4.07Cr	2.26Cr	2.84Cr	3.39Cr	24Cr
EBITDAR	4.3Cr	2.49Cr	3.06Cr	3.68Cr	24Cr
Total Revenues (As Reported)	5.35Cr	3.42Cr	6.7Cr	4.66Cr	25Cr
Effective Tax Rate - (Ratio)	24.67	36.98	12.77	23.24	9.52
Current Domestic Taxes	-	-	-	-	-
Total Current Taxes	70L	60L	67.79L	76.3L	2.25Cr
Deferred Domestic Taxes	-	-	-	-	-
Total Deferred Taxes	15.95L	3L	5L	2L	57T
Normalized Net Income	2.5Cr	1.33Cr	1.76Cr	2.06Cr	15Cr
Supplemental Operating Expense Items
Advertising Expense	63.86T	2L	71T	53T	4L
Selling and Marketing Expenses	63.86T	2L	71T	53T	4L
General and Administrative Expenses	-	10.82L	8L	8L	8L
Net Rental Expense, Total	14.38L	14.38L	8L	11.04L	10.23L
Imputed Operating Lease Interest Expense	3L	2L	39.62T	7L	9L
Imputed Operating Lease Depreciation	11.48L	12.31L	8L	4L	1L
Maintenance & Repair Expenses, Total	83.94T	2L	4L	-	-

Fiscal Period: March	2021	2022	2023	2024	2025
Assets
Cash And Equivalents	1.65Cr	6.29Cr	46.05L	88.94L	92.21L
Short Term Investments	31Cr	34Cr	34Cr	36Cr	33Cr
Total Cash And Short Term Investments	33Cr	40Cr	34Cr	36Cr	34Cr
Accounts Receivable, Total	-	-	-	-	-
Other Receivables	-	-	-	-	-
Notes Receivable	9.16Cr	60.19L	60.19L	65.44L	34.53L
Total Receivables	9.16Cr	60.19L	60.19L	65.44L	34.53L
Prepaid Expenses	36.32T	20T	70T	1L	68T
Other Current Assets, Total	-	-	-	-	-
Total Current Assets	42Cr	40Cr	35Cr	37Cr	34Cr
Gross Property Plant And Equipment	6.88Cr	6.6Cr	4.14Cr	4.34Cr	4.34Cr
Accumulated Depreciation	-2.84Cr	-2.45Cr	-1.73Cr	-1.65Cr	-1.85Cr
Net Property Plant And Equipment	4.04Cr	4.15Cr	2.41Cr	2.69Cr	2.49Cr
Long-term Investments	46Cr	57Cr	69Cr	99Cr	116.71Cr
Goodwill	-	67.33L	67.33L	67.33L	67.33L
Other Intangibles, Total	67.33L	-	-	-	-
Loans Receivable Long-Term	-	-	-	-	-
Deferred Tax Assets Long-Term	8L	4L	-	-	-
Other Long-Term Assets, Total	72.13L	80.89L	70.79L	61.19L	84.68L
Total Assets	94Cr	103.22Cr	107.36Cr	140.42Cr	155.02Cr
Liabilities
Accounts Payable, Total	-	-	-	-	-
Accrued Expenses, Total	-	28.07L	24.38L	37.32L	32.48L
Short-term Borrowings	8.73Cr	6.29Cr	25L	60.45L	29.74L
Current Portion of Long-Term Debt	-	-	64L	53.04L	41.32L
Current Income Taxes Payable	-	99L	1.48Cr	4.49Cr	3.87Cr
Other Current Liabilities	27.45L	-	-	-	-
Total Current Liabilities	9Cr	7.56Cr	2.61Cr	6Cr	4.91Cr
Long-Term Debt	-	-	-	-	-
Unearned Revenue Non Current	-	25L	-	-	-
Deferred Tax Liability Non Current	-	-	37T	2L	3L
Other Non Current Liabilities	1	-	-	-2T	-1T
Total Liabilities	9Cr	7.81Cr	2.62Cr	6.02Cr	4.93Cr
Common Stock, Total	78.56L	78.56L	78.56L	78.56L	78.56L
Retained Earnings	47Cr	58Cr	67Cr	97Cr	112.29Cr
Comprehensive Income and Other	37Cr	37Cr	37Cr	37Cr	37Cr
Total Common Equity	85Cr	96Cr	104.89Cr	134.55Cr	150.22Cr
Minority Interest	-15.57L	-15.9L	-15.13L	-14.25L	-13.96L
Total Equity	85Cr	95Cr	104.74Cr	134.41Cr	150.08Cr
Total Liabilities And Equity	94Cr	103.22Cr	107.36Cr	140.42Cr	155.02Cr
Supplemental Items
ECS Total Shares Outstanding on Filing Date	8L	8L	8L	8L	8L
ECS Total Common Shares Outstanding	8L	8L	8L	8L	8L
Book Value / Share	1.09T	1.22T	1.34T	1.71T	1.91T
Tangible Book Value	85Cr	95Cr	104.22Cr	133.87Cr	149.55Cr
Tangible Book Value Per Share	1.08T	1.21T	1.33T	1.7T	1.9T
Total Debt	8.73Cr	6.29Cr	89L	1.13Cr	71.06L
Net Debt	-24Cr	-34Cr	-33Cr	-35Cr	-33Cr
Debt Equivalent Oper. Leases	1.15Cr	1.15Cr	66.8L	88.32L	81.84L
Minority Interest, Total (Incl. Fin. Div)	-15.57L	-15.9L	-15.13L	-14.25L	-13.96L
Account Code - Inventory Valuation	3	3	3	3	3
Land - (BS)	3.37Cr	3.36Cr	11.34L	11.34L	11.34L
Buildings, Total	2.32Cr	2.33Cr	2.32Cr	2.32Cr	2.32Cr
Machinery, Total	1.19Cr	91.32L	1.71Cr	1.91Cr	1.91Cr
Full Time Employees	9	8	4	3	5

Fiscal Period: March	2021	2022	2023	2024	2025
Net Income	2.92Cr	1.41Cr	4.93Cr	2.57Cr	21Cr
Depreciation & Amortization - CF	9L	9L	13.26L	18.42L	19.48L
Depreciation & Amortization, Total	9L	9L	13.26L	18.42L	19.48L
(Gain) Loss From Sale Of Asset	-	-9L	-2.85Cr	-4L	-
(Gain) Loss on Sale of Investments - (CF)	-2.5Cr	-40.65L	-79.19L	-81.15L	-20Cr
Provision for Credit Losses	8L	-2L	-	-	-
Other Operating Activities, Total	8.63Cr	6.14Cr	1.37Cr	23Cr	-10Cr
Change In Accounts Receivable	-	-	-	-	-
Change in Other Net Operating Assets	1.19Cr	6.1Cr	-5.52Cr	3.35Cr	-1.2Cr
Cash from Operations	10Cr	13Cr	-2.73Cr	29Cr	-10Cr
Capital Expenditure	-41T	-10.58L	-	-42L	-
Sale of Property, Plant, and Equipment	-	-	1.61Cr	-	-
Investment in Marketable and Equity Securities, Total	-9.93Cr	-9.86Cr	-7.74Cr	-30Cr	3.03Cr
Net (Increase) Decrease in Loans Originated / Sold - Investing	-	-	-	-	-
Other Investing Activities, Total	2.93Cr	2.9Cr	3.06Cr	3.78Cr	4.84Cr
Cash from Investing	-7.01Cr	-7.06Cr	-3.07Cr	-26Cr	7.86Cr
Short Term Debt Repaid, Total	-31.15L	-	-	-	-
Long-Term Debt Repaid, Total	-	-	-	-	-
Total Debt Repaid	-31.15L	-	-	-	-
Other Financing Activities, Total	-44.8L	6L	12.48L	1L	9L
Cash from Financing	-75.95L	6L	12.48L	1L	9L
Miscellaneous Cash Flow Adjustments	-	-1T	-1T	1T	1T
Net Change in Cash	2.64Cr	6.21Cr	-5.67Cr	2.34Cr	-2.55Cr
Supplemental Items
Cash Interest Paid	11.4L	13.53L	2L	8L	10.17L
Cash Income Tax Paid (Refund)	94.57L	82.62L	72.33L	78.12L	2.24Cr
Levered Free Cash Flow	-4.97Cr	11Cr	2.34Cr	4.91Cr	15Cr
Unlevered Free Cash Flow	-4.9Cr	11Cr	2.36Cr	4.96Cr	15Cr
Change In Net Working Capital	7.53Cr	-9.55Cr	-44.68L	-3.08Cr	35.44L
Net Debt Issued / Repaid	-31.15L	-	-	-	-

Fiscal Period: March	2021	2022	2023	2024	2025
Profitability
Return on Assets	3.01	1.43	1.69	1.71	9.99
Return on Total Capital	3.03	1.44	1.71	1.76	10.3
Return On Equity %	3.64	1.56	4.94	2.16	14.95
Return on Common Equity	3.67	1.56	4.92	2.15	14.93
Margin Analysis
Gross Profit Margin %	99.84	99.39	99.04	100	100
SG&A Margin	7.65	19.57	12.43	10.3	2.52
EBITDA Margin %	77.67	70.79	77.26	77.59	94.1
EBITA Margin %	75.93	68.2	73.82	73.59	93.33
EBIT Margin %	75.93	68.2	73.82	73.59	93.33
Income From Continuing Operations Margin %	53.94	42.55	128.23	56.05	84.08
Net Income Margin %	54.53	42.65	128.03	55.86	84.07
Net Avail. For Common Margin %	54.53	42.65	128.03	55.86	84.07
Normalized Net Income Margin	46.72	40.18	45.59	44.67	58.07
Levered Free Cash Flow Margin	-92.89	328.16	60.83	106.76	57.45
Unlevered Free Cash Flow Margin	-91.56	330.71	61.17	107.85	57.7
Asset Turnover
Asset Turnover	0.06	0.03	0.04	0.04	0.17
Fixed Assets Turnover	1.31	0.81	1.17	1.81	9.76
Receivables Turnover (Average Receivables)	-	-	-	-	-
Short Term Liquidity
Current Ratio	4.69	5.35	13.31	6.2	6.99
Quick Ratio	3.67	5.27	13.07	6.08	6.92
Operating Cash Flow to Current Liabilities	1.16	1.75	-1.04	4.78	-2.14
Days Sales Outstanding (Average Receivables)	-	-	-	-	-
Average Days Payable Outstanding	-	-	-	-	-
Long Term Solvency
Total Debt/Equity	10.26	6.6	0.85	0.84	0.47
Total Debt / Total Capital	9.3	6.19	0.84	0.84	0.47
LT Debt/Equity	-	-	-	-	-
Long-Term Debt / Total Capital	-	-	-	-	-
Total Liabilities / Total Assets	9.57	7.57	2.44	4.29	3.18
EBIT / Interest Expense	35.67	16.72	133.53	42.03	232.3
EBITDA / Interest Expense	36.49	17.36	139.75	44.31	234.21
(EBITDA - Capex) / Interest Expense	36.46	16.57	139.75	39.1	234.21
Total Debt / EBITDA	2.1	2.69	0.3	0.32	0.03
Net Debt / EBITDA	-5.85	-14.31	-11.17	-9.9	-1.4
Total Debt / (EBITDA - Capex)	2.1	2.81	0.3	0.36	0.03
Net Debt / (EBITDA - Capex)	-5.85	-14.99	-11.17	-11.22	-1.4
Growth Over Prior Year
Total Revenues, 1 Yr. Growth %	-30.11	-38.19	16.41	19.48	449.31
Gross Profit, 1 Yr. Growth %	-30.15	-38.56	16.03	19.48	449.31
EBITDA, 1 Yr. Growth %	-35.79	-42.04	27.05	20.25	566.24
EBITA, 1 Yr. Growth %	-35.73	-42.85	26.01	19.38	596.72
EBIT, 1 Yr. Growth %	-35.73	-42.85	26.01	19.38	596.72
Earnings From Cont. Operations, 1 Yr. Growth %	-45	-51.24	250.83	-47.77	724.02
Net Income, 1 Yr. Growth %	-44.12	-51.65	249.42	-47.87	726.72
Normalized Net Income, 1 Yr. Growth %	-33.37	-45.25	32.1	17.35	614.08
Diluted EPS Before Extra, 1 Yr. Growth %	-44.12	-51.65	249.42	-47.87	726.72
Accounts Receivable, 1 Yr. Growth %	-	-	-	-	-
Net Property, Plant and Equip., 1 Yr. Growth %	-2.16	2.83	-41.93	11.58	-7.25
Total Assets, 1 Yr. Growth %	26.07	9.7	4.01	30.8	10.39
Tangible Book Value, 1 Yr. Growth %	20.17	12.2	9.83	28.45	11.71
Common Equity, 1 Yr. Growth %	15.36	12.11	9.76	28.27	11.65
Cash From Operations, 1 Yr. Growth %	-1.75T	29.06	-120.63	-1.15T	-136.63
Capital Expenditures, 1 Yr. Growth %	-	2.48T	-	-	-
Levered Free Cash Flow, 1 Yr. Growth %	-248.72	-315.22	-78.42	110.06	195.61
Unlevered Free Cash Flow, 1 Yr. Growth %	-239.37	-320	-78.47	111.01	193.89
Compound Annual Growth Rate Over Two Years
Total Revenues, 2 Yr. CAGR %	50.84	-34.27	-15.17	17.93	156.19
Gross Profit, 2 Yr. CAGR %	50.72	-34.44	-15.58	18.31	156.19
EBITDA, 2 Yr. CAGR %	-0.21	-39.85	-14.19	23.47	183.05
EBITA, 2 Yr. CAGR %	-3.2	-40.27	-15.14	22.51	188.4
EBIT, 2 Yr. CAGR %	-3.2	-40.27	-15.14	22.51	188.4
Earnings From Cont. Operations, 2 Yr. CAGR %	-31.47	-48.21	30.79	35.36	107.45
Net Income, 2 Yr. CAGR %	-31.19	-48.02	29.98	34.96	107.6
Normalized Net Income, 2 Yr. CAGR %	-4.13	-40.49	-14.96	24.36	189.47
Diluted EPS Before Extra, 2 Yr. CAGR %	-31.19	-48.03	29.98	34.96	107.6
Accounts Receivable, 2 Yr. CAGR %	-	-	-	-	-
Net Property, Plant and Equip., 2 Yr. CAGR %	-2.81	0.3	-22.72	-19.5	1.73
Total Assets, 2 Yr. CAGR %	14.78	17.6	6.82	16.64	20.16
Tangible Book Value, 2 Yr. CAGR %	11.72	16.12	11.01	18.78	19.79
Common Equity, 2 Yr. CAGR %	9.36	13.72	10.93	18.66	19.67
Cash From Operations, 2 Yr. CAGR %	78.78	358.31	-48.4	47.27	96.22
Capital Expenditures, 2 Yr. CAGR %	-	-	-	99.24	-
Levered Free Cash Flow, 2 Yr. CAGR %	25.45	80.21	-31.85	-32.73	149.19
Unlevered Free Cash Flow, 2 Yr. CAGR %	24.04	76.39	-31.17	-32.65	149.03
Compound Annual Growth Rate Over Three Years
Total Revenues, 3 Yr. CAGR %	57.03	12.04	-20.48	-4.91	96.96
Gross Profit, 3 Yr. CAGR %	56.95	11.81	-20.7	-4.91	97.38
EBITDA, 3 Yr. CAGR %	76.32	-17.52	-22.83	-4.04	116.56
EBITA, 3 Yr. CAGR %	91.57	-19.57	-23.39	-4.99	118.67
EBIT, 3 Yr. CAGR %	91.57	-19.57	-23.39	-4.99	118.67
Earnings From Cont. Operations, 3 Yr. CAGR %	-16.79	-38.82	-2.01	-3.69	147.16
Net Income, 3 Yr. CAGR %	-16.46	-38.82	-1.9	-4.14	146.94
Normalized Net Income, 3 Yr. CAGR %	90.91	-21.24	-22.37	-5.39	122.69
Diluted EPS Before Extra, 3 Yr. CAGR %	-16.46	-38.84	-1.92	-4.14	146.94
Accounts Receivable, 3 Yr. CAGR %	-	-	-	-	-
Net Property, Plant and Equip., 3 Yr. CAGR %	-3.1	-0.96	-16.4	-12.66	-15.61
Total Assets, 3 Yr. CAGR %	14.15	13.06	12.89	14.28	14.52
Tangible Book Value, 3 Yr. CAGR %	13.96	11.88	13.99	16.55	16.37
Common Equity, 3 Yr. CAGR %	13.81	10.27	12.39	16.43	16.27
Cash From Operations, 3 Yr. CAGR %	173.83	59.49	63.04	40.93	-7.38
Capital Expenditures, 3 Yr. CAGR %	-	-	-	367.9	-
Levered Free Cash Flow, 3 Yr. CAGR %	123.98	50.91	-11.18	-0.88	10.18
Unlevered Free Cash Flow, 3 Yr. CAGR %	121.82	50.89	-12.5	-0.07	10.06
Compound Annual Growth Rate Over Five Years
Total Revenues, 5 Yr. CAGR %	32.18	5.8	22.75	14.36	26.98
Gross Profit, 5 Yr. CAGR %	32.71	5.87	22.51	14.36	27
EBITDA, 5 Yr. CAGR %	42.88	5.39	31.44	-3.08	29.73
EBITA, 5 Yr. CAGR %	53.6	7.07	37.52	-4.83	30.13
EBIT, 5 Yr. CAGR %	53.6	7.07	37.52	-4.83	30.13
Earnings From Cont. Operations, 5 Yr. CAGR %	3.52	-1.51	-0.29	-15.95	32.27
Net Income, 5 Yr. CAGR %	3.76	-1.45	-0.3	-16.05	32.4
Normalized Net Income, 5 Yr. CAGR %	9.86	-13.99	37.34	-5.45	31.36
Diluted EPS Before Extra, 5 Yr. CAGR %	3.76	-1.46	-0.31	-16.06	32.39
Accounts Receivable, 5 Yr. CAGR %	-	-	-	-	-
Net Property, Plant and Equip., 5 Yr. CAGR %	-3.31	-2.2	-11.48	-8.84	-9.57
Total Assets, 5 Yr. CAGR %	8.14	11.77	11.16	14.48	15.74
Tangible Book Value, 5 Yr. CAGR %	8.71	11.86	12.77	14.59	16.27
Common Equity, 5 Yr. CAGR %	8.89	12.02	12.65	13.55	15.25
Cash From Operations, 5 Yr. CAGR %	146.24	91.71	40	54.49	75.58
Capital Expenditures, 5 Yr. CAGR %	-	16.07	-	-	-
Levered Free Cash Flow, 5 Yr. CAGR %	21.96	36.7	39.56	9.23	34.15
Unlevered Free Cash Flow, 5 Yr. CAGR %	21.37	37.03	39.31	9.28	32.91