Sparkle Gold Rock Limited (formerly Sree Jayalakshmi Autospin Limited) has officially announced its unaudited standalone financial results for the quarter and half year ended September 30, 2026. The company submitted these financials in compliance with SEBI regulations. The results detail the company’s performance, including its revenue, expenses, and profitability over the specified periods, offering insights into its financial standing.
Financial Results for September 2026 Half Year Released
Sparkle Gold Rock Limited, formerly known as Sree Jayalakshmi Autospin Limited, has published its unaudited standalone financial results for the quarter and half year ending September 30, 2026. The disclosure was made in accordance with the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015.
Key Financial Highlights
The provided financial statements encompass the company’s performance across several key metrics. For the half year ended September 30, 2026, total income was reported at ₹3,949.60 Lakhs, with total expenses amounting to ₹3,869.07 Lakhs. This resulted in a profit before tax of ₹80.53 Lakhs. After accounting for tax expenses of ₹20.41 Lakhs, the net profit after tax for the period stood at ₹60.12 Lakhs.
For the quarter ended September 30, 2026, the company reported total income of ₹1,277.91 Lakhs and total expenses of ₹1,244.61 Lakhs. The profit before tax for the quarter was ₹33.30 Lakhs, and after tax expenses of ₹8.39 Lakhs, the net profit after tax was ₹24.91 Lakhs.
Statement of Assets and Liabilities
The Statement of Assets and Liabilities as at September 30, 2026, shows total assets of ₹5,094.92 Lakhs. The equity and liabilities side indicates total equity of ₹586.94 Lakhs and total liabilities of ₹4,507.98 Lakhs.
Comparing these figures with March 31, 2026, total assets were ₹5,619.49 Lakhs, with total equity at ₹526.81 Lakhs and total liabilities at ₹5,092.68 Lakhs. Key areas of change include a reduction in Trade Payables and an increase in Borrowings on the liabilities side.
Cash Flow Statement Insights
The unaudited standalone statement of cash flow for the half year ended September 30, 2026, indicates a net cash inflow from operating activities of ₹1,526.92 Lakhs. Cash flow from investing activities was nil for the period, while financing activities resulted in a net outflow of ₹1,531.63 Lakhs, primarily due to the repayment of unsecured loans. The net decrease in cash and cash equivalents for the period was ₹4.71 Lakhs, bringing the closing balance to ₹102.40 Lakhs.
Auditor’s Review Report
An independent limited review report by Dhadda & Associates, Chartered Accountants, has been provided. The auditors have stated that based on their review, nothing has come to their attention that causes them to believe that the accompanying statement is not prepared in accordance with applicable accounting standards and regulations. However, the report highlights two ‘Emphasis of Matter’ points: the company has not made a provision for a pending Income Tax demand, and there’s an issue with the identification and classification of trade payables into MSME and other creditors. The auditors noted that the financial impact of these matters cannot be presently ascertained, but their opinion is not modified in respect of these points.
Source: BSE
