Income Statement Gold Rock Investments Limited

Stocks

ZGOLDINV

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%		-.--%	-

29/08	Gold Rock Investments Limited Reports Earnings Results for the First Quarter Ended June 30, 2026	CI
30/05	Gold Rock Investments Limited Announces Change in Registered Office Address	CI

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Published financial data: GOLD ROCK INVESTMENTS LIMITED

Annual

Quarterly

Halfyear

YTD

LTM

Fiscal Period: March	2022 (INR)	2023 (INR)	2024 (INR)	2025 (INR)	2026 (INR)
Revenues	3.31Cr	-	-	-	-
Gain (Loss) on Sale of Investment, Total (Rev)	-	79.19L	81.89L	20Cr	3.63Cr
Interest And Invest. Income (Rev)	-	3.06Cr	3.78Cr	4.84Cr	5.78Cr
Other Revenues, Total	-	-	-1T	-	-
Total Revenues	3.31Cr	3.85Cr	4.6Cr	25Cr	9.41Cr
Cost of Goods Sold, Total	2L	4L	-	-	-
Gross Profit	3.29Cr	3.82Cr	4.6Cr	25Cr	9.41Cr
Selling General & Admin Expenses, Total	64.76L	47.91L	47.4L	63.81L	1.24Cr
Provision for Bad Debts	-	-	-	-	-
Depreciation & Amortization - (IS)	4L	13.26L	18.42L	19.48L	15.34L
Other Operating Expenses	34.67L	36L	55.77L	85.27L	1.34Cr
Other Operating Expenses, Total	1.03Cr	97.17L	1.22Cr	1.69Cr	2.73Cr
Operating Income	2.26Cr	2.84Cr	3.39Cr	24Cr	6.68Cr
Interest Expense, Total	-13.5L	-2L	-8L	-10.16L	-6L
Net Interest Expenses	-13.5L	-2L	-8L	-10.16L	-6L
Currency Exchange Gains (Loss)	-	-	-	-	-
Other Non Operating Income (Expenses)	-2T	-1T	-25T	-2T	-1T
EBT, Excl. Unusual Items	2.12Cr	2.82Cr	3.3Cr	23Cr	6.62Cr
Gain (Loss) On Sale Of Investments	-	-65T	-	-	-
Gain (Loss) On Sale Of Assets	9L	2.85Cr	4L	-	-
Other Unusual Items	2L	-	1L	-	-
EBT, Incl. Unusual Items	2.23Cr	5.66Cr	3.36Cr	23Cr	6.62Cr
Income Tax Expense	82.62L	72.32L	78.12L	2.24Cr	1.11Cr
Earnings From Continuing Operations	1.41Cr	4.94Cr	2.58Cr	21Cr	5.5Cr
Net Income to Company	1.41Cr	4.94Cr	2.58Cr	21Cr	5.5Cr
Minority Interest	35T	-77T	-88T	-29T	-
Net Income - (IS)	1.41Cr	4.93Cr	2.57Cr	21Cr	5.5Cr
Net Income to Common Incl Extra Items	1.41Cr	4.93Cr	2.57Cr	21Cr	5.5Cr
Net Income to Common Excl. Extra Items	1.41Cr	4.93Cr	2.57Cr	21Cr	5.5Cr
Per Share Items
Net EPS - Basic	17.96	62.76	32.72	270.46	70.03
Basic EPS - Continuing Operations	17.96	62.76	32.72	270.46	70.03
Basic Weighted Average Shares Outstanding	8L	8L	8L	8L	8L
Net EPS - Diluted	17.96	62.76	32.72	270.46	70.03
Diluted EPS - Continuing Operations	17.96	62.76	32.72	270.46	70.03
Diluted Weighted Average Shares Outstanding	8L	8L	8L	8L	8L
Normalized Basic EPS	16.92	22.35	26.16	186.82	52.63
Normalized Diluted EPS	16.92	22.35	26.16	186.82	52.63
Supplemental Items
EBITDA	2.34Cr	2.98Cr	3.57Cr	24Cr	6.83Cr
EBITA	2.26Cr	2.84Cr	3.39Cr	24Cr	6.68Cr
EBIT	2.26Cr	2.84Cr	3.39Cr	24Cr	6.68Cr
EBITDAR	2.49Cr	3.06Cr	3.68Cr	24Cr	7.11Cr
Total Revenues (As Reported)	3.42Cr	6.7Cr	4.66Cr	25Cr	9.41Cr
Effective Tax Rate - (Ratio)	36.98	12.77	23.24	9.52	16.85
Total Current Taxes	60L	67.79L	76.3L	2.25Cr	1.41Cr
Total Deferred Taxes	3L	5L	2L	57T	31T
Normalized Net Income	1.33Cr	1.76Cr	2.06Cr	15Cr	4.13Cr
Supplemental Operating Expense Items
Advertising Expense	2L	71T	53T	4L	90T
Selling and Marketing Expenses	2L	71T	53T	4L	90T
General and Administrative Expenses	10.82L	8L	8L	8L	21.77L
Net Rental Expense, Total	14.38L	8L	11.04L	10.23L	28.33L
Imputed Operating Lease Interest Expense	2L	39.62T	7L	9L	22.56L
Imputed Operating Lease Depreciation	12.31L	8L	4L	1L	6L
Maintenance & Repair Expenses, Total	2L	4L	-	-	-

Fiscal Period: March	2022 (INR)	2023 (INR)	2024 (INR)	2025 (INR)	2026 (INR)
Assets
Cash And Equivalents	6.29Cr	46.05L	88.94L	92.21L	1.88Cr
Short Term Investments	34Cr	34Cr	36Cr	33Cr	22Cr
Total Cash And Short Term Investments	40Cr	34Cr	36Cr	34Cr	23Cr
Accounts Receivable, Total	-	-	-	42.2L	1.05Cr
Other Receivables	-	-	-	-	-
Notes Receivable	60.19L	60.19L	65.44L	34.53L	85T
Total Receivables	60.19L	60.19L	65.44L	76.73L	1.06Cr
Prepaid Expenses	20T	70T	1L	68T	3L
Other Current Assets, Total	-	-	-	-	-
Total Current Assets	40Cr	35Cr	37Cr	35Cr	25Cr
Gross Property Plant And Equipment	6.6Cr	4.14Cr	4.34Cr	4.34Cr	1.89Cr
Accumulated Depreciation	-2.45Cr	-1.73Cr	-1.65Cr	-1.85Cr	-78.98L
Net Property Plant And Equipment	4.15Cr	2.41Cr	2.69Cr	2.49Cr	1.1Cr
Long-term Investments	57Cr	69Cr	99Cr	116.71Cr	113.92Cr
Goodwill	67.33L	67.33L	67.33L	67.33L	-
Other Intangibles, Total	-	-	-	-	-
Deferred Tax Assets Long-Term	4L	-	-	-	-
Other Long-Term Assets, Total	80.89L	70.79L	61.19L	42.48L	53.89L
Total Assets	103.22Cr	107.36Cr	140.42Cr	155.02Cr	140.13Cr
Liabilities
Accounts Payable, Total	-	-	-	-	-
Accrued Expenses, Total	28.07L	24.38L	37.32L	32.48L	73.61L
Short-term Borrowings	6.29Cr	25L	60.45L	-	-
Current Portion of Long-Term Debt	-	64L	53.04L	71.06L	50.69L
Current Income Taxes Payable	99L	1.48Cr	4.49Cr	3.87Cr	1.79Cr
Other Current Liabilities	-	-	-	-	-
Total Current Liabilities	7.56Cr	2.61Cr	6Cr	4.91Cr	3.03Cr
Long-Term Debt	-	-	-	-	-
Unearned Revenue Non Current	25L	-	-	-	-
Deferred Tax Liability Non Current	-	37T	2L	3L	3L
Other Non Current Liabilities	-	-	-2T	-1T	-
Total Liabilities	7.81Cr	2.62Cr	6.02Cr	4.93Cr	3.06Cr
Common Stock, Total	78.56L	78.56L	78.56L	78.56L	78.56L
Retained Earnings	58Cr	67Cr	97Cr	112.29Cr	99Cr
Comprehensive Income and Other	37Cr	37Cr	37Cr	37Cr	37Cr
Total Common Equity	96Cr	104.89Cr	134.55Cr	150.22Cr	137.07Cr
Minority Interest	-15.9L	-15.13L	-14.25L	-13.96L	-
Total Equity	95Cr	104.74Cr	134.41Cr	150.08Cr	137.07Cr
Total Liabilities And Equity	103.22Cr	107.36Cr	140.42Cr	155.02Cr	140.13Cr
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	1.22T	1.34T	1.71T	1.91T	1.74T
Tangible Book Value	95Cr	104.22Cr	133.87Cr	149.55Cr	137.07Cr
Tangible Book Value Per Share	1.21T	1.33T	1.7T	1.9T	1.74T
Total Debt	6.29Cr	89L	1.13Cr	71.06L	50.69L
Net Debt	-34Cr	-33Cr	-35Cr	-33Cr	-23Cr
Debt Equivalent Oper. Leases	1.15Cr	66.8L	88.32L	81.84L	2.27Cr
Minority Interest, Total (Incl. Fin. Div)	-15.9L	-15.13L	-14.25L	-13.96L	-
Account Code - Inventory Valuation	3	3	3	3	3
Land - (BS)	3.36Cr	11.34L	11.34L	11.34L	-
Buildings, Total	2.33Cr	2.32Cr	2.32Cr	2.32Cr	-
Machinery, Total	91.32L	1.71Cr	1.91Cr	1.91Cr	1.89Cr
Full Time Employees	8	4	3	5	8

Fiscal Period: March	2022 (INR)	2023 (INR)	2024 (INR)	2025 (INR)	2026 (INR)
Net Income	1.41Cr	4.93Cr	2.57Cr	21Cr	5.5Cr
Depreciation & Amortization - CF	9L	13.26L	18.42L	19.48L	15.34L
Depreciation & Amortization, Total	9L	13.26L	18.42L	19.48L	15.34L
(Gain) Loss From Sale Of Asset	-9L	-2.85Cr	-4L	-	-
(Gain) Loss on Sale of Investments - (CF)	-40.65L	-79.19L	-81.15L	-20Cr	-3.63Cr
Provision for Credit Losses	-2L	-	-	-	-
Other Operating Activities, Total	6.14Cr	1.37Cr	23Cr	-10Cr	-24Cr
Change In Accounts Receivable	-	-	-	-	-
Change in Other Net Operating Assets	6.1Cr	-5.52Cr	3.35Cr	-1.2Cr	-2.21Cr
Cash from Operations	13Cr	-2.73Cr	29Cr	-10Cr	-25Cr
Capital Expenditure	-10.58L	-	-42L	-	-2L
Sale of Property, Plant, and Equipment	-	1.61Cr	-	-	-
Investment in Marketable and Equity Securities, Total	-9.86Cr	-7.74Cr	-30Cr	3.03Cr	9.04Cr
Net (Increase) Decrease in Loans Originated / Sold - Investing	-	-	-	-	-
Other Investing Activities, Total	2.9Cr	3.06Cr	3.78Cr	4.84Cr	5.78Cr
Cash from Investing	-7.06Cr	-3.07Cr	-26Cr	7.86Cr	15Cr
Short Term Debt Repaid, Total	-	-	-	-	-
Long-Term Debt Repaid, Total	-	-	-	-	-
Total Debt Repaid	-	-	-	-	-
Other Financing Activities, Total	6L	12.48L	1L	9L	-20.19L
Cash from Financing	6L	12.48L	1L	9L	-20.19L
Miscellaneous Cash Flow Adjustments	-1T	-1T	1T	1T	-
Net Change in Cash	6.21Cr	-5.67Cr	2.34Cr	-2.55Cr	-10Cr
Supplemental Items
Cash Interest Paid	13.53L	2L	8L	10.17L	6L
Cash Income Tax Paid (Refund)	82.62L	72.33L	78.12L	2.24Cr	1.11Cr
Levered Free Cash Flow	11Cr	2.34Cr	4.91Cr	14Cr	2.26Cr
Unlevered Free Cash Flow	11Cr	2.36Cr	4.96Cr	14Cr	2.3Cr
Change In Net Working Capital	-9.55Cr	-44.68L	-3.08Cr	77.64L	2.01Cr
Net Debt Issued / Repaid	-	-	-	-	-

Fiscal Period: March	2022 (INR)	2023 (INR)	2024 (INR)	2025 (INR)	2026 (INR)
Profitability
Return on Assets	1.43	1.69	1.71	9.99	2.83
Return on Total Capital	1.44	1.71	1.76	10.3	2.89
Return On Equity %	1.56	4.94	2.16	14.95	3.83
Return on Common Equity	1.56	4.92	2.15	14.93	3.83
Margin Analysis
Gross Profit Margin %	99.39	99.04	100	100	100
SG&A Margin	19.57	12.43	10.3	2.52	13.18
EBITDA Margin %	70.79	77.26	77.59	94.1	72.59
EBITA Margin %	68.2	73.82	73.59	93.33	70.96
EBIT Margin %	68.2	73.82	73.59	93.33	70.96
Income From Continuing Operations Margin %	42.55	128.23	56.05	84.08	58.47
Net Income Margin %	42.65	128.03	55.86	84.07	58.47
Net Avail. For Common Margin %	42.65	128.03	55.86	84.07	58.47
Normalized Net Income Margin	40.18	45.59	44.67	58.07	43.95
Levered Free Cash Flow Margin	328.16	60.83	106.76	55.78	24.03
Unlevered Free Cash Flow Margin	330.71	61.17	107.85	56.03	24.43
Asset Turnover
Asset Turnover	0.03	0.04	0.04	0.17	0.06
Fixed Assets Turnover	0.81	1.17	1.81	9.76	8.05
Receivables Turnover (Average Receivables)	-	-	-	-	-
Short Term Liquidity
Current Ratio	5.35	13.31	6.2	7.08	8.11
Quick Ratio	5.27	13.07	6.08	7.01	8.1
Operating Cash Flow to Current Liabilities	1.75	-1.04	4.78	-2.14	-8.13
Days Sales Outstanding (Average Receivables)	-	-	-	-	-
Average Days Payable Outstanding	-	-	-	-	-
Long Term Solvency
Total Debt/Equity	6.6	0.85	0.84	0.47	0.37
Total Debt / Total Capital	6.19	0.84	0.84	0.47	0.37
LT Debt/Equity	-	-	-	-	-
Long-Term Debt / Total Capital	-	-	-	-	-
Total Liabilities / Total Assets	7.57	2.44	4.29	3.18	2.18
EBIT / Interest Expense	16.72	133.53	42.03	232.3	110.17
EBITDA / Interest Expense	17.36	139.75	44.31	234.21	112.71
(EBITDA - Capex) / Interest Expense	16.57	139.75	39.1	234.21	112.42
Total Debt / EBITDA	2.69	0.3	0.32	0.03	0.07
Net Debt / EBITDA	-14.31	-11.17	-9.9	-1.4	-3.36
Total Debt / (EBITDA - Capex)	2.81	0.3	0.36	0.03	0.07
Net Debt / (EBITDA - Capex)	-14.99	-11.17	-11.22	-1.4	-3.37
Growth Over Prior Year
Total Revenues, 1 Yr. Growth %	-38.19	16.41	19.48	449.31	-62.7
Gross Profit, 1 Yr. Growth %	-38.56	16.03	19.48	449.31	-62.7
EBITDA, 1 Yr. Growth %	-42.04	27.05	20.25	566.24	-71.26
EBITA, 1 Yr. Growth %	-42.85	26.01	19.38	596.72	-71.71
EBIT, 1 Yr. Growth %	-42.85	26.01	19.38	596.72	-71.71
Earnings From Cont. Operations, 1 Yr. Growth %	-51.24	250.83	-47.77	724.02	-74.1
Net Income, 1 Yr. Growth %	-51.65	249.42	-47.87	726.72	-74.1
Normalized Net Income, 1 Yr. Growth %	-45.25	32.1	17.35	614.08	-71.84
Diluted EPS Before Extra, 1 Yr. Growth %	-51.65	249.42	-47.87	726.72	-74.1
Accounts Receivable, 1 Yr. Growth %	-	-	-	-	156.84
Net Property, Plant and Equip., 1 Yr. Growth %	2.83	-41.93	11.58	-7.25	-11.01
Total Assets, 1 Yr. Growth %	9.7	4.01	30.8	10.39	-9.73
Tangible Book Value, 1 Yr. Growth %	12.2	9.83	28.45	11.71	-8.81
Common Equity, 1 Yr. Growth %	12.11	9.76	28.27	11.65	-8.81
Cash From Operations, 1 Yr. Growth %	29.06	-120.63	-1.15T	-136.63	139.88
Capital Expenditures, 1 Yr. Growth %	2.48T	-	-	-	-
Levered Free Cash Flow, 1 Yr. Growth %	-315.22	-78.42	110.06	187.02	-83.96
Unlevered Free Cash Flow, 1 Yr. Growth %	-320	-78.47	111.01	185.39	-83.77
Compound Annual Growth Rate Over Two Years
Total Revenues, 2 Yr. CAGR %	-34.27	-15.17	17.93	156.19	42.96
Gross Profit, 2 Yr. CAGR %	-34.44	-15.58	18.31	156.19	42.96
EBITDA, 2 Yr. CAGR %	-39.85	-14.19	23.47	183.05	38.28
EBITA, 2 Yr. CAGR %	-40.27	-15.14	22.51	188.4	40.39
EBIT, 2 Yr. CAGR %	-40.27	-15.14	22.51	188.4	40.39
Earnings From Cont. Operations, 2 Yr. CAGR %	-48.21	30.79	35.36	107.45	46.02
Net Income, 2 Yr. CAGR %	-48.02	29.98	34.96	107.6	46.27
Normalized Net Income, 2 Yr. CAGR %	-40.49	-14.96	24.36	189.47	41.8
Diluted EPS Before Extra, 2 Yr. CAGR %	-48.03	29.98	34.96	107.6	46.31
Accounts Receivable, 2 Yr. CAGR %	-	-	-	-	-
Net Property, Plant and Equip., 2 Yr. CAGR %	0.3	-22.72	-19.5	1.73	-36.02
Total Assets, 2 Yr. CAGR %	17.6	6.82	16.64	20.16	-0.1
Tangible Book Value, 2 Yr. CAGR %	16.12	11.01	18.78	19.79	1.19
Common Equity, 2 Yr. CAGR %	13.72	10.93	18.66	19.67	0.93
Cash From Operations, 2 Yr. CAGR %	358.31	-48.4	47.27	96.22	-7.28
Capital Expenditures, 2 Yr. CAGR %	-	-	99.24	-	-79.65
Levered Free Cash Flow, 2 Yr. CAGR %	80.21	-31.85	-32.73	145.54	-32.17
Unlevered Free Cash Flow, 2 Yr. CAGR %	76.39	-31.17	-32.65	145.4	-31.96
Compound Annual Growth Rate Over Three Years
Total Revenues, 3 Yr. CAGR %	12.04	-20.48	-4.91	96.96	34.66
Gross Profit, 3 Yr. CAGR %	11.81	-20.7	-4.91	97.38	34.66
EBITDA, 3 Yr. CAGR %	-17.52	-22.83	-4.04	116.56	31.99
EBITA, 3 Yr. CAGR %	-19.57	-23.39	-4.99	118.67	33
EBIT, 3 Yr. CAGR %	-19.57	-23.39	-4.99	118.67	33
Earnings From Cont. Operations, 3 Yr. CAGR %	-38.82	-2.01	-3.69	147.16	3.65
Net Income, 3 Yr. CAGR %	-38.82	-1.9	-4.14	146.94	3.7
Normalized Net Income, 3 Yr. CAGR %	-21.24	-22.37	-5.39	122.69	33.13
Diluted EPS Before Extra, 3 Yr. CAGR %	-38.84	-1.92	-4.14	146.94	3.72
Accounts Receivable, 3 Yr. CAGR %	-	-	-	-	-
Net Property, Plant and Equip., 3 Yr. CAGR %	-0.96	-16.4	-12.66	-15.61	-22.99
Total Assets, 3 Yr. CAGR %	13.06	12.89	14.28	14.52	9.29
Tangible Book Value, 3 Yr. CAGR %	11.88	13.99	16.55	16.37	9.56
Common Equity, 3 Yr. CAGR %	10.27	12.39	16.43	16.27	9.33
Cash From Operations, 3 Yr. CAGR %	59.49	63.04	40.93	-7.38	108.3
Capital Expenditures, 3 Yr. CAGR %	-	-	367.9	-	-
Levered Free Cash Flow, 3 Yr. CAGR %	50.91	-11.18	-0.88	9.1	-1.14
Unlevered Free Cash Flow, 3 Yr. CAGR %	50.89	-12.5	-0.07	8.99	-0.77
Compound Annual Growth Rate Over Five Years
Total Revenues, 5 Yr. CAGR %	5.8	22.75	14.36	26.98	11.93
Gross Profit, 5 Yr. CAGR %	5.87	22.51	14.36	27	11.93
EBITDA, 5 Yr. CAGR %	5.39	31.44	-3.08	29.73	11.06
EBITA, 5 Yr. CAGR %	7.07	37.52	-4.83	30.13	11.07
EBIT, 5 Yr. CAGR %	7.07	37.52	-4.83	30.13	11.07
Earnings From Cont. Operations, 5 Yr. CAGR %	-1.51	-0.29	-15.95	32.27	13.76
Net Income, 5 Yr. CAGR %	-1.45	-0.3	-16.05	32.4	13.51
Normalized Net Income, 5 Yr. CAGR %	-13.99	37.34	-5.45	31.36	11.23
Diluted EPS Before Extra, 5 Yr. CAGR %	-1.46	-0.31	-16.06	32.39	13.52
Accounts Receivable, 5 Yr. CAGR %	-	-	-	-	-
Net Property, Plant and Equip., 5 Yr. CAGR %	-2.2	-11.48	-8.84	-9.57	-22.88
Total Assets, 5 Yr. CAGR %	11.77	11.16	14.48	15.74	8.29
Tangible Book Value, 5 Yr. CAGR %	11.86	12.77	14.59	16.27	10.14
Common Equity, 5 Yr. CAGR %	12.02	12.65	13.55	15.25	9.97
Cash From Operations, 5 Yr. CAGR %	91.71	40	54.49	75.58	19.2
Capital Expenditures, 5 Yr. CAGR %	16.07	-	-	-	33.52
Levered Free Cash Flow, 5 Yr. CAGR %	36.7	39.56	9.23	33.36	-14.84
Unlevered Free Cash Flow, 5 Yr. CAGR %	37.03	39.31	9.28	32.13	-14.31