Income Statement Sparkle Gold Rock Limited

Stocks

SREEJAYA6

INE618F01010

Diversified Mining

Market Closed - Bombay S.E. 03:32:22 19/08/2026 pm IST			5-day change	1st Jan Change
61.41 ^INR	+0.84%		-13.74%	-23.43%

11/08	Sparkle Gold Rock Limited Reports Earnings Results for the First Quarter Ended June 30, 2026	CI
11/08	Sparkle Gold Rock Limited Announces Change of Registered Office in Jaipur	CI

731.4ohLf2GE-Mv2bLlq4RWL_Y6aLGtmInqsyGWjkbzDu40.qOIBNFfTtZTPBvheuEHcz_nMdl0vSS2UoC7z-cyp-uOOuSEPCNW2_7oGgQ

Published financial data: SPARKLE GOLD ROCK LIMITED

Annual

Quarterly

Halfyear

YTD

LTM

Fiscal Period: March	2021	2022	2023	2024	2025
Revenues	5.68Cr	1.93Cr	-	-	9Cr
Other Revenues, Total	5L	6L	9L	-	-
Total Revenues	5.72Cr	1.99Cr	9L	-	9Cr
Cost of Goods Sold, Total	5.35Cr	1.8Cr	7.28T	-	8.73Cr
Gross Profit	37.05L	19.16L	9L	-	27.47L
Selling General & Admin Expenses, Total	3L	5L	4L	5L	7L
Depreciation & Amortization - (IS)	2L	2L	2L	1L	8T
Other Operating Expenses	79.39L	23.94L	9L	30.68L	46.42L
Other Operating Expenses, Total	84.34L	31.1L	15.02L	37.08L	53.14L
Operating Income	-47.3L	-11.94L	-6L	-37.08L	-25.67L
Interest Expense, Total	-	-	-	-	-
Interest And Investment Income	-	-	-	6.29T	24T
Net Interest Expenses	-	-	-	6.29T	24T
Other Non Operating Income (Expenses)	-11.81T	-	-	9L	6L
EBT, Excl. Unusual Items	-47.41L	-11.94L	-6L	-27.61L	-19L
Gain (Loss) On Sale Of Assets	-	-	-	3.48Cr	-
EBT, Incl. Unusual Items	-47.41L	-11.94L	-6L	3.21Cr	-19L
Income Tax Expense	-	-	-	-	6L
Earnings From Continuing Operations	-47.41L	-11.94L	-6L	3.21Cr	-24.5L
Earnings Of Discontinued Operations	-	-	-	-	-
Net Income to Company	-47.41L	-11.94L	-6L	3.21Cr	-24.5L
Net Income - (IS)	-47.41L	-11.94L	-6L	3.21Cr	-24.5L
Net Income to Common Incl Extra Items	-47.41L	-11.94L	-6L	3.21Cr	-24.5L
Net Income to Common Excl. Extra Items	-47.41L	-11.94L	-6L	3.21Cr	-24.5L
Per Share Items
Net EPS - Basic	-1.05	-0.26	-0.13	7.11	-0.55
Basic EPS - Continuing Operations	-1.05	-0.26	-0.13	7.11	-0.55
Basic Weighted Average Shares Outstanding	45.16L	45.93L	46L	45.11L	44.78L
Net EPS - Diluted	-1.05	-0.26	-0.13	7.11	-0.55
Diluted EPS - Continuing Operations	-1.05	-0.26	-0.13	7.11	-0.55
Diluted Weighted Average Shares Outstanding	45.16L	45.93L	46L	45.11L	44.78L
Normalized Basic EPS	-0.66	-0.16	-0.08	-0.38	-0.27
Normalized Diluted EPS	-0.66	-0.16	-0.08	-0.38	-0.27
Supplemental Items
EBITDA	-45.14L	-10L	-4L	-35.94L	-25.59L
EBITA	-47.3L	-11.94L	-6L	-37.08L	-25.67L
EBIT	-47.3L	-11.94L	-6L	-37.08L	-25.67L
EBITDAR	-	-	-	-	-23.09L
Total Revenues (As Reported)	5.72Cr	1.99Cr	9L	3.58Cr	9.07Cr
Effective Tax Rate - (Ratio)	-	-	-	-	-28.95
Normalized Net Income	-29.63L	-7L	-4L	-17.26L	-11.88L
Non-Cash Pension Expense	-	-	2L	3L	-
Supplemental Operating Expense Items
Advertising Expense	-	-	-	-	42T
Selling and Marketing Expenses	-	-	-	-	42T
Net Rental Expense, Total	-	-	-	-	2L
Imputed Operating Lease Interest Expense	-	-	-	-	-
Imputed Operating Lease Depreciation	-	-	-	-	-
Maintenance & Repair Expenses, Total	78.64T	6L	7.28T	-	13T

Fiscal Period: March	2021	2022	2023	2024	2025
Assets
Cash And Equivalents	17.8L	3L	3L	39.6L	1.03Cr
Short Term Investments	49T	49T	49T	44T	-
Total Cash And Short Term Investments	18.29L	3L	4L	40.04L	1.03Cr
Accounts Receivable, Total	95.21L	58.04L	54.81L	52.16L	4.1Cr
Notes Receivable	11.13L	11.05L	10.77L	71.53L	60T
Total Receivables	1.06Cr	69.08L	65.58L	1.24Cr	4.1Cr
Inventory	1.35Cr	4L	4L	4L	-
Other Current Assets, Total	-	-	-	-	1L
Total Current Assets	2.6Cr	75.9L	73.06L	1.67Cr	5.14Cr
Gross Property Plant And Equipment	1.22Cr	1.22Cr	1.22Cr	94.88L	9L
Accumulated Depreciation	-89.76L	-91.71L	-93.49L	-94.63L	-7L
Net Property Plant And Equipment	31.76L	29.81L	28.03L	24.97T	2L
Long-term Investments	-	-	-	-	-
Loans Receivable Long-Term	-	-	-	-	-
Other Long-Term Assets, Total	5L	5L	5L	1L	2L
Total Assets	2.96Cr	1.1Cr	1.06Cr	1.69Cr	5.18Cr
Liabilities
Accounts Payable, Total	1.27Cr	23.81L	21.5L	14.76L	3.44Cr
Accrued Expenses, Total	13.54T	4.81T	450	450	-
Short-term Borrowings	-	-	-	-	-
Current Portion of Long-Term Debt	-	-	-	-	-
Other Current Liabilities	11.14L	16.98L	16.29L	17.27L	16.66L
Total Current Liabilities	1.38Cr	40.84L	37.8L	32.03L	3.6Cr
Long-Term Debt	3.25Cr	2.48Cr	2.52Cr	-	45.15L
Other Non Current Liabilities	-	-	-	-	-
Total Liabilities	4.63Cr	2.89Cr	2.9Cr	32.03L	4.05Cr
Common Stock, Total	4.48Cr	4.48Cr	4.48Cr	4.48Cr	4.48Cr
Retained Earnings	-6.17Cr	-6.29Cr	-6.35Cr	-3.14Cr	-3.39Cr
Comprehensive Income and Other	3L	3L	3L	3L	3L
Total Common Equity	-1.66Cr	-1.78Cr	-1.84Cr	1.37Cr	1.12Cr
Total Equity	-1.66Cr	-1.78Cr	-1.84Cr	1.37Cr	1.12Cr
Total Liabilities And Equity	2.96Cr	1.1Cr	1.06Cr	1.69Cr	5.18Cr
Supplemental Items
ECS Total Shares Outstanding on Filing Date	45.03L	44.78L	44.78L	44.78L	44.78L
ECS Total Common Shares Outstanding	45.03L	44.78L	44.78L	44.78L	44.78L
Book Value / Share	-3.69	-3.98	-4.11	3.05	2.51
Tangible Book Value	-1.66Cr	-1.78Cr	-1.84Cr	1.37Cr	1.12Cr
Tangible Book Value Per Share	-3.69	-3.98	-4.11	3.05	2.51
Total Debt	3.25Cr	2.48Cr	2.52Cr	0	45.15L
Net Debt	3.06Cr	2.44Cr	2.48Cr	-40.04L	-57.69L
Debt Equivalent Oper. Leases	-	-	-	-	20L
Account Code - Inventory Valuation	-	3	3	3	3
Inventories - Raw Materials, Total	1.22Cr	-	-	-	-
Inventories - Finished Goods, Total	9L	-	-	-	-
Inventories - Others	4L	4L	4L	4L	-
Land - (BS)	9L	9L	9L	-	-
Buildings, Total	96.94L	96.94L	96.94L	79.19L	-
Machinery, Total	12.86L	12.86L	12.86L	12.86L	9L

Fiscal Period: March	2021	2022	2023	2024	2025
Net Income	-47.41L	-11.94L	-6L	3.21Cr	-24.5L
Depreciation & Amortization - CF	2L	2L	2L	1L	8T
Depreciation & Amortization, Total	2L	2L	2L	1L	8T
(Gain) Loss From Sale Of Asset	-	-	-	-3.48Cr	-
Net Cash From Discontinued Operations	-	-	-	-	-
Other Operating Activities, Total	-	-	-	-	-25T
Change In Accounts Receivable	44.4L	37.17L	3L	3L	-
Change In Inventories	-45.53L	1.32Cr	-	-	-
Change In Accounts Payable	28.12L	-1.03Cr	-2L	-7L	-
Change in Other Net Operating Assets	-25.1T	6L	-73.19T	97.34T	-15.82L
Cash from Operations	-18.52L	61.85L	-4L	-29.59L	-40.49L
Capital Expenditure	-	-	-	-	-2L
Sale of Property, Plant, and Equipment	-	-	-	3.75Cr	-
Investment in Marketable and Equity Securities, Total	-	-	-	5T	-
Net (Increase) Decrease in Loans Originated / Sold - Investing	10.83L	8.4T	27.63T	-60.76L	60L
Other Investing Activities, Total	8L	-	-	4L	24T
Cash from Investing	19.24L	8.4T	27.63T	3.18Cr	58.58L
Short Term Debt Issued, Total	-	-	-	-	-
Long-Term Debt Issued, Total	4L	-	4L	-	45.15L
Total Debt Issued	4L	-	4L	-	45.15L
Short Term Debt Repaid, Total	-	-	-	-	-
Long-Term Debt Repaid, Total	-	-76.9L	-	-2.52Cr	-
Total Debt Repaid	-	-76.9L	-	-2.52Cr	-
Other Financing Activities, Total	-	-	-	-	-
Cash from Financing	4L	-76.9L	4L	-2.52Cr	45.15L
Net Change in Cash	5L	-14.97L	66.51T	36.11L	63.24L
Supplemental Items
Cash Interest Paid	-	-	-	-	-
Cash Income Tax Paid (Refund)	-	-	-	-	6L
Levered Free Cash Flow	10.17L	66.41L	-1L	-85.9L	26.45L
Unlevered Free Cash Flow	10.17L	66.41L	-1L	-85.9L	26.45L
Change In Net Working Capital	-37.57L	-71.92L	-46.82T	63.87L	-44.07L
Net Debt Issued / Repaid	4L	-76.9L	4L	-2.52Cr	45.15L

Fiscal Period: March	2021	2022	2023	2024	2025
Profitability
Return on Assets	-9.72	-3.67	-3.46	-16.88	-4.68
Return on Total Capital	-16.4	-6.54	-5.43	-22.64	-10.91
Return On Equity %	33.28	6.94	3.3	-1.35T	-19.69
Return on Common Equity	33.28	6.94	3.3	-1.35T	-19.69
Margin Analysis
Gross Profit Margin %	6.47	9.64	99.2	-	3.05
SG&A Margin	0.49	2.62	45.01	-	0.74
EBITDA Margin %	-7.89	-5.03	-46.11	-	-2.84
EBITA Margin %	-8.26	-6.01	-65.6	-	-2.85
EBIT Margin %	-8.26	-6.01	-65.6	-	-2.85
Income From Continuing Operations Margin %	-8.28	-6.01	-65.6	-	-2.72
Net Income Margin %	-8.28	-6.01	-65.6	-	-2.72
Net Avail. For Common Margin %	-8.28	-6.01	-65.6	-	-2.72
Normalized Net Income Margin	-5.18	-3.76	-41	-	-1.32
Levered Free Cash Flow Margin	1.78	33.42	-16.37	-	2.94
Unlevered Free Cash Flow Margin	1.78	33.42	-16.37	-	2.94
Asset Turnover
Asset Turnover	1.88	0.98	0.08	-	2.62
Fixed Assets Turnover	17.43	6.45	0.32	-	825.72
Receivables Turnover (Average Receivables)	4.84	2.52	-	-	3.9
Inventory Turnover (Average Inventory)	4.76	2.59	0.02	-	-
Short Term Liquidity
Current Ratio	1.88	1.86	1.93	5.22	1.43
Quick Ratio	0.82	1.5	1.56	2.88	1.42
Operating Cash Flow to Current Liabilities	-0.13	1.51	-0.11	-0.92	-0.11
Days Sales Outstanding (Average Receivables)	75.48	144.91	-	-	93.63
Days Outstanding Inventory (Average Inventory)	76.64	140.96	17.55T	-	-
Average Days Payable Outstanding	70.7	573.41	1L	-	-
Cash Conversion Cycle (Average Days)	81.42	-287.54	-	-	-
Long Term Solvency
Total Debt/Equity	-195.36	-139.09	-136.97	-	40.23
Total Debt / Total Capital	204.86	355.8	370.52	-	28.69
LT Debt/Equity	-195.36	-139.09	-136.97	-	40.23
Long-Term Debt / Total Capital	204.86	355.8	370.52	-	28.69
Total Liabilities / Total Assets	156.08	261.24	273.92	18.99	78.32
EBIT / Interest Expense	-	-	-	-	-
EBITDA / Interest Expense	-	-	-	-	-
(EBITDA - Capex) / Interest Expense	-	-	-	-	-
Total Debt / EBITDA	-7.19	-24.8	-60	-	-1.76
Net Debt / EBITDA	-6.79	-24.47	-59.05	1.11	2.25
Total Debt / (EBITDA - Capex)	-7.19	-24.8	-60	-	-1.66
Net Debt / (EBITDA - Capex)	-6.79	-24.47	-59.05	1.11	2.12
Growth Over Prior Year
Total Revenues, 1 Yr. Growth %	0.71	-65.29	-95.41	-	-
Gross Profit, 1 Yr. Growth %	37.6	-48.28	-52.8	-	-21.23T
EBITDA, 1 Yr. Growth %	12.83	-77.87	-57.92	754.99	-28.8
EBITA, 1 Yr. Growth %	11.59	-74.75	-49.93	519.97	-30.77
EBIT, 1 Yr. Growth %	11.59	-74.75	-49.93	519.97	-30.77
Earnings From Cont. Operations, 1 Yr. Growth %	18.02	-74.81	-49.93	-5.46T	-107.64
Net Income, 1 Yr. Growth %	18.02	-74.81	-49.93	-5.46T	-107.64
Normalized Net Income, 1 Yr. Growth %	18.02	-74.81	-49.93	361.74	-31.21
Diluted EPS Before Extra, 1 Yr. Growth %	17.99	-75.24	-50	-5.57T	-107.64
Accounts Receivable, 1 Yr. Growth %	-31.8	-39.04	-5.56	-4.85	685.3
Inventory, 1 Yr. Growth %	50.78	-97.41	0	0	-
Net Property, Plant and Equip., 1 Yr. Growth %	-6.35	-6.15	-5.96	-99.11	672
Total Assets, 1 Yr. Growth %	-5.02	-62.72	-4.18	59.33	206.91
Tangible Book Value, 1 Yr. Growth %	39.92	7.19	3.36	-174.21	-17.85
Common Equity, 1 Yr. Growth %	39.92	7.19	3.36	-174.21	-17.85
Cash From Operations, 1 Yr. Growth %	-60.6	-433.94	-106.49	637.58	55.25
Levered Free Cash Flow, 1 Yr. Growth %	-143.15	553.3	-102.25	5.66T	-130.79
Unlevered Free Cash Flow, 1 Yr. Growth %	-143.15	553.3	-102.25	5.66T	-130.79
Compound Annual Growth Rate Over Two Years
Total Revenues, 2 Yr. CAGR %	-12.85	-40.87	-87.38	-	893.64
Gross Profit, 2 Yr. CAGR %	-42.3	-15.64	-50.59	-	73.59
EBITDA, 2 Yr. CAGR %	5.84	-50.03	-69.49	89.68	146.75
EBITA, 2 Yr. CAGR %	12.05	-46.92	-64.44	76.19	107.18
EBIT, 2 Yr. CAGR %	12.05	-46.92	-64.44	76.19	107.18
Earnings From Cont. Operations, 2 Yr. CAGR %	12.45	-45.48	-64.49	418.23	102.41
Net Income, 2 Yr. CAGR %	12.45	-45.48	-64.49	418.23	102.41
Normalized Net Income, 2 Yr. CAGR %	12.45	-45.48	-64.49	52.06	78.25
Diluted EPS Before Extra, 2 Yr. CAGR %	12.55	-45.95	-64.81	422.94	105.14
Accounts Receivable, 2 Yr. CAGR %	-10.23	-35.52	-24.13	-5.2	173.37
Inventory, 2 Yr. CAGR %	6.53	-80.24	-83.91	0	-
Net Property, Plant and Equip., 2 Yr. CAGR %	-6.45	-6.25	-6.06	-90.85	-73.76
Total Assets, 2 Yr. CAGR %	-10	-40.49	-40.23	23.56	121.14
Tangible Book Value, 2 Yr. CAGR %	45.41	22.46	5.25	-12.42	-21.92
Common Equity, 2 Yr. CAGR %	45.41	22.46	5.25	-12.42	-21.92
Cash From Operations, 2 Yr. CAGR %	-23.15	14.7	-53.46	-30.84	217.71
Levered Free Cash Flow, 2 Yr. CAGR %	-28.23	67.91	-61.68	13.73	320.97
Unlevered Free Cash Flow, 2 Yr. CAGR %	-28.23	67.91	-61.68	13.73	320.97
Compound Annual Growth Rate Over Three Years
Total Revenues, 3 Yr. CAGR %	12.53	-35.88	-74.78	-	65.46
Gross Profit, 3 Yr. CAGR %	-18.39	-44.37	-30.49	-	12.76
EBITDA, 3 Yr. CAGR %	73.61	-37.18	-52.82	-7.32	36.83
EBITA, 3 Yr. CAGR %	102.36	-31.81	-47.94	-7.8	29.05
EBIT, 3 Yr. CAGR %	102.36	-31.81	-47.94	-7.8	29.05
Earnings From Cont. Operations, 3 Yr. CAGR %	131.83	-31.71	-47	89.13	27.06
Net Income, 3 Yr. CAGR %	131.83	-31.71	-47	89.13	27.06
Normalized Net Income, 3 Yr. CAGR %	131.83	-31.71	-47	-16.49	16.74
Diluted EPS Before Extra, 3 Yr. CAGR %	135.88	-32.05	-47.33	89.19	28.14
Accounts Receivable, 3 Yr. CAGR %	-17.24	-21.09	-26.78	-18.18	91.82
Inventory, 3 Yr. CAGR %	18.85	-69.14	-66.08	-70.42	-
Net Property, Plant and Equip., 3 Yr. CAGR %	-6.55	-6.35	-6.16	-80.12	-59.85
Total Assets, 3 Yr. CAGR %	-4.2	-32.91	-30.25	-17.13	67.34
Tangible Book Value, 3 Yr. CAGR %	12.7	31.35	15.73	-6.32	-14.27
Common Equity, 3 Yr. CAGR %	12.7	31.35	15.73	-6.32	-14.27
Cash From Operations, 3 Yr. CAGR %	-25.61	25.4	-55.97	16.9	-13.17
Levered Free Cash Flow, 3 Yr. CAGR %	3.68	49.85	-60.14	103.69	-26.43
Unlevered Free Cash Flow, 3 Yr. CAGR %	11.08	49.85	-60.14	103.69	-26.43
Compound Annual Growth Rate Over Five Years
Total Revenues, 5 Yr. CAGR %	-5.65	-21.95	-53.1	-	9.63
Gross Profit, 5 Yr. CAGR %	-15.88	-2.99	-33.23	-	0.4
EBITDA, 5 Yr. CAGR %	-16.86	-21.4	-13.4	-2.27	-8.55
EBITA, 5 Yr. CAGR %	-16.8	-20.61	0.94	-0.32	-9.54
EBIT, 5 Yr. CAGR %	-16.8	-20.61	0.94	-0.32	-9.54
Earnings From Cont. Operations, 5 Yr. CAGR %	-18.46	-24.31	9.46	53.61	-9.42
Net Income, 5 Yr. CAGR %	-8.52	-22.82	9.46	53.61	-9.42
Normalized Net Income, 5 Yr. CAGR %	-18.46	-24.31	9.46	-5.94	-13.91
Diluted EPS Before Extra, 5 Yr. CAGR %	-18.6	-24.69	10.2	53.7	-9.27
Accounts Receivable, 5 Yr. CAGR %	-12.5	-16.04	-20.07	-15.09	24.02
Inventory, 5 Yr. CAGR %	1.73	-46.77	-46.59	-50.61	-
Net Property, Plant and Equip., 5 Yr. CAGR %	-9.76	-6.56	-6.35	-63.06	-43.63
Total Assets, 5 Yr. CAGR %	-6.29	-20.56	-20.68	-14.35	10.66
Tangible Book Value, 5 Yr. CAGR %	16.85	8.24	9.66	11.69	-1.13
Common Equity, 5 Yr. CAGR %	16.85	8.24	9.66	11.69	-1.13
Cash From Operations, 5 Yr. CAGR %	38.67	31.75	-38.34	-1.16	-2.94
Levered Free Cash Flow, 5 Yr. CAGR %	-24.86	43.61	-30.37	34.2	2.34
Unlevered Free Cash Flow, 5 Yr. CAGR %	-27.31	65.04	-27.43	34.2	2.34