Sparkle Gold Rock Limited has announced its unaudited financial results for the quarter and half-year ended September 30, 2026. The Board of Directors approved these results, which include financial statements prepared in accordance with Indian Accounting Standards. The company also approved the payment of sitting fees to independent directors, set at ₹5,000 per meeting.
Sparkle Gold Rock Limited Declares Unaudited Financial Results for Q2 and H1 FY27
Sparkle Gold Rock Limited, formerly known as Sree Jayalakshmi Autospin Limited, has officially disclosed its unaudited financial results for the second quarter (Q2) and the first half (H1) of the financial year ending September 30, 2026. The announcement was made following a Board of Directors’ meeting held on November 14, 2026.
Key Financial Outcomes
The unaudited financial results indicate a total income of ₹2,671.69 Lakhs for the quarter ended September 30, 2026, and ₹3,949.59 Lakhs for the half-year ended on the same date. For the same periods, the company reported a profit after tax of ₹35.21 Lakhs for the quarter and ₹60.12 Lakhs for the half-year.
Operational and Governance Matters
In addition to the financial disclosures, the Board also deliberated and approved the proposal for the payment of sitting fees to its independent directors. Each independent director will receive ₹5,000 (Rupees Five Thousand Only) per meeting attended, subject to the provisions of the Companies Act, 2013.
The accompanying auditor’s limited review report from Dhadda & Associates, Chartered Accountants, confirms that based on their review, nothing has come to their attention that causes them to believe the accompanying statement, prepared in accordance with Indian Accounting Standards, contains any material misstatement. However, the report draws attention to certain matters, including pending Income Tax demands and the classification of trade payables.
Statement of Assets and Liabilities
As of September 30, 2026, the company’s total assets stood at ₹5,094.92 Lakhs, with total equity and liabilities also at ₹5,094.92 Lakhs. Key components include Share Capital of ₹447.82 Lakhs and Other Equity of ₹139.12 Lakhs. Trade payables were noted at ₹4,298.42 Lakhs.
Cash Flow Statement Highlights
The cash flow statement for the half-year ended September 30, 2026, shows a net cash flow from operating activities of ₹1,526.92 Lakhs. The net decrease in cash and cash equivalents for the period was ₹4.71 Lakhs, bringing the cash and cash equivalent balance to ₹102.40 Lakhs as of the period end.
Source: BSE
