Cash flow Sparkle Gold Rock Limited

Stocks

SREEJAYA6

INE618F01010

Diversified Mining

Market Closed - Bombay S.E. 14:02:22 17/09/2026 +04			5-day change	1st Jan Change
66.49 ^INR	+1.84%		+1.68%	-17.09%

09-04	Sparkle Gold Rock Limited Announces Appointment of Durga Pallavi Tekumalla to Additional Non-Executive Independent Director, Effective September 4, 2026	CI
08-11	Sparkle Gold Rock Limited Reports Earnings Results for the First Quarter Ended June 30, 2026	CI

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Published financial data: SPARKLE GOLD ROCK LIMITED

Annual

Quarterly

Halfyear

YTD

LTM

Fiscal Period: March	2021 (INR)	2022 (INR)	2023 (INR)	2024 (INR)	2025 (INR)
Revenues	56.78M	19.3M	-	-	90M
Other Revenues, Total	467K	570K	912K	-	-
Total Revenues	57.25M	19.87M	912K	-	90M
Cost of Goods Sold, Total	53.54M	17.95M	7.28K	-	87.26M
Gross Profit	3.7M	1.92M	904K	-	2.75M
Selling General & Admin Expenses, Total	280K	521K	410K	526K	664K
Depreciation & Amortization - (IS)	215K	195K	178K	114K	8K
Other Operating Expenses	7.94M	2.39M	914K	3.07M	4.64M
Other Operating Expenses, Total	8.43M	3.11M	1.5M	3.71M	5.31M
Operating Income	-4.73M	-1.19M	-598K	-3.71M	-2.57M
Interest Expense, Total	-	-	-	-	-
Interest And Investment Income	-	-	-	6.29K	24K
Net Interest Expenses	-	-	-	6.29K	24K
Other Non Operating Income (Expenses)	-11.81K	-	-	940K	643K
EBT, Excl. Unusual Items	-4.74M	-1.19M	-598K	-2.76M	-1.9M
Gain (Loss) On Sale Of Assets	-	-	-	34.84M	-
EBT, Incl. Unusual Items	-4.74M	-1.19M	-598K	32.07M	-1.9M
Income Tax Expense	-	-	-	-	550K
Earnings From Continuing Operations	-4.74M	-1.19M	-598K	32.07M	-2.45M
Earnings Of Discontinued Operations	-	-	-	-	-
Net Income to Company	-4.74M	-1.19M	-598K	32.07M	-2.45M
Net Income - (IS)	-4.74M	-1.19M	-598K	32.07M	-2.45M
Net Income to Common Incl Extra Items	-4.74M	-1.19M	-598K	32.07M	-2.45M
Net Income to Common Excl. Extra Items	-4.74M	-1.19M	-598K	32.07M	-2.45M
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	4.52M	4.59M	4.6M	4.51M	4.48M
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	4.52M	4.59M	4.6M	4.51M	4.48M
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	-4.51M	-999K	-420K	-3.59M	-2.56M
EBITA	-4.73M	-1.19M	-598K	-3.71M	-2.57M
EBIT	-4.73M	-1.19M	-598K	-3.71M	-2.57M
EBITDAR	-	-	-	-	-2.31M
Total Revenues (As Reported)	57.25M	19.87M	912K	35.78M	90.67M
Effective Tax Rate - (Ratio)	-	-	-	-	-28.95
Normalized Net Income	-2.96M	-746K	-374K	-1.73M	-1.19M
Non-Cash Pension Expense	-	-	200K	330K	-
Supplemental Operating Expense Items
Advertising Expense	-	-	-	-	42K
Selling and Marketing Expenses	-	-	-	-	42K
Net Rental Expense, Total	-	-	-	-	250K
Imputed Operating Lease Interest Expense	-	-	-	-	-
Imputed Operating Lease Depreciation	-	-	-	-	-
Maintenance & Repair Expenses, Total	78.64K	649K	7.28K	-	13K

Fiscal Period: March	2021 (INR)	2022 (INR)	2023 (INR)	2024 (INR)	2025 (INR)
Assets
Cash And Equivalents	1.78M	283K	349K	3.96M	10.28M
Short Term Investments	49K	49K	49K	44K	-
Total Cash And Short Term Investments	1.83M	332K	398K	4M	10.28M
Accounts Receivable, Total	9.52M	5.8M	5.48M	5.22M	40.96M
Notes Receivable	1.11M	1.1M	1.08M	7.15M	60K
Total Receivables	10.63M	6.91M	6.56M	12.37M	41.02M
Inventory	13.52M	350K	350K	350K	-
Other Current Assets, Total	-	-	-	-	115K
Total Current Assets	25.98M	7.59M	7.31M	16.72M	51.42M
Gross Property Plant And Equipment	12.15M	12.15M	12.15M	9.49M	873K
Accumulated Depreciation	-8.98M	-9.17M	-9.35M	-9.46M	-680K
Net Property Plant And Equipment	3.18M	2.98M	2.8M	24.97K	193K
Long-term Investments	-	-	-	-	-
Loans Receivable Long-Term	-	-	-	-	-
Other Long-Term Assets, Total	476K	476K	476K	120K	154K
Total Assets	29.63M	11.05M	10.59M	16.87M	51.77M
Liabilities
Accounts Payable, Total	12.66M	2.38M	2.15M	1.48M	34.36M
Accrued Expenses, Total	13.54K	4.81K	450	450	-
Short-term Borrowings	-	-	-	-	-
Current Portion of Long-Term Debt	-	-	-	-	-
Other Current Liabilities	1.11M	1.7M	1.63M	1.73M	1.67M
Total Current Liabilities	13.79M	4.08M	3.78M	3.2M	36.03M
Long-Term Debt	32.47M	24.78M	25.22M	-	4.52M
Other Non Current Liabilities	-	-	-	-	-
Total Liabilities	46.25M	28.86M	29M	3.2M	40.54M
Common Stock, Total	44.78M	44.78M	44.78M	44.78M	44.78M
Retained Earnings	-61.72M	-62.91M	-63.51M	-31.43M	-33.87M
Comprehensive Income and Other	316K	316K	316K	316K	316K
Total Common Equity	-16.62M	-17.81M	-18.41M	13.66M	11.22M
Total Equity	-16.62M	-17.81M	-18.41M	13.66M	11.22M
Total Liabilities And Equity	29.63M	11.05M	10.59M	16.87M	51.77M
Supplemental Items
ECS Total Shares Outstanding on Filing Date	4.5M	4.48M	4.48M	4.48M	4.48M
ECS Total Common Shares Outstanding	4.5M	4.48M	4.48M	4.48M	4.48M
Book Value / Share	-3.69	-3.98	-4.11	3.05	2.51
Tangible Book Value	-16.62M	-17.81M	-18.41M	13.66M	11.22M
Tangible Book Value Per Share	-3.69	-3.98	-4.11	3.05	2.51
Total Debt	32.47M	24.78M	25.22M	0	4.52M
Net Debt	30.64M	24.45M	24.82M	-4M	-5.77M
Debt Equivalent Oper. Leases	-	-	-	-	2M
Account Code - Inventory Valuation	-	3	3	3	3
Inventories - Raw Materials, Total	12.22M	-	-	-	-
Inventories - Finished Goods, Total	944K	-	-	-	-
Inventories - Others	350K	350K	350K	350K	-
Land - (BS)	890K	890K	890K	-	-
Buildings, Total	9.69M	9.69M	9.69M	7.92M	-
Machinery, Total	1.29M	1.29M	1.29M	1.29M	873K

Fiscal Period: March	2021 (INR)	2022 (INR)	2023 (INR)	2024 (INR)	2025 (INR)
Net Income	-4.74M	-1.19M	-598K	32.07M	-2.45M
Depreciation & Amortization - CF	215K	195K	178K	114K	8K
Depreciation & Amortization, Total	215K	195K	178K	114K	8K
(Gain) Loss From Sale Of Asset	-	-	-	-34.84M	-
Net Cash From Discontinued Operations	-	-	-	-	-
Other Operating Activities, Total	-	-	-	-	-25K
Change In Accounts Receivable	4.44M	3.72M	323K	266K	-
Change In Inventories	-4.55M	13.17M	-	-	-
Change In Accounts Payable	2.81M	-10.28M	-230K	-674K	-
Change in Other Net Operating Assets	-25.1K	576K	-73.19K	97.34K	-1.58M
Cash from Operations	-1.85M	6.18M	-401K	-2.96M	-4.05M
Capital Expenditure	-	-	-	-	-166K
Sale of Property, Plant, and Equipment	-	-	-	37.5M	-
Investment in Marketable and Equity Securities, Total	-	-	-	5K	-
Net (Increase) Decrease in Loans Originated / Sold - Investing	1.08M	8.4K	27.63K	-6.08M	6M
Other Investing Activities, Total	841K	-	-	357K	24K
Cash from Investing	1.92M	8.4K	27.63K	31.79M	5.86M
Short Term Debt Issued, Total	-	-	-	-	-
Long-Term Debt Issued, Total	390K	-	440K	-	4.52M
Total Debt Issued	390K	-	440K	-	4.52M
Short Term Debt Repaid, Total	-	-	-	-	-
Long-Term Debt Repaid, Total	-	-7.69M	-	-25.22M	-
Total Debt Repaid	-	-7.69M	-	-25.22M	-
Other Financing Activities, Total	-	-	-	-	-
Cash from Financing	390K	-7.69M	440K	-25.22M	4.52M
Net Change in Cash	462K	-1.5M	66.51K	3.61M	6.32M
Supplemental Items
Cash Interest Paid	-	-	-	-	-
Cash Income Tax Paid (Refund)	-	-	-	-	550K
Levered Free Cash Flow	1.02M	6.64M	-149K	-8.59M	2.64M
Unlevered Free Cash Flow	1.02M	6.64M	-149K	-8.59M	2.64M
Change In Net Working Capital	-3.76M	-7.19M	-46.82K	6.39M	-4.41M
Net Debt Issued / Repaid	390K	-7.69M	440K	-25.22M	4.52M

Fiscal Period: March	2021 (INR)	2022 (INR)	2023 (INR)	2024 (INR)	2025 (INR)
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	-1.35K	-19.69
Return on Common Equity	33.28	6.94	3.3	-1.35K	-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	17.55K	-	-
Average Days Payable Outstanding	70.7	573.41	114K	-	-
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	-	-21.23K
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	-5.46K	-107.64
Net Income, 1 Yr. Growth %	18.02	-74.81	-49.93	-5.46K	-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	-5.57K	-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	5.66K	-130.79
Unlevered Free Cash Flow, 1 Yr. Growth %	-143.15	553.3	-102.25	5.66K	-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