BSESparkle Gold Rock LtdHighNeutral
Announced Fri, 30 Jan · 14:06 IST

Financial Results for 31/12/2025

Revenue Growth 20pctPat Growth 25pctExceptional ItemResults View source PDF

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▲ positive · ▼ negative · ● neutral filings · teal = economic event · numbered = multiple that day (click to pick). Times IST.

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AI summary

Sparkle Gold Rock reported a sharp turnaround in Q3 FY26 with revenue from operations jumping to ₹4,572.54 lakhs from just ₹227.60 lakhs in the same quarter last year. For the nine-month period, revenue surged to ₹6,084.56 lakhs versus ₹227.60 lakhs a year ago, indicating a major scale-up in business activity. The company swung to a profit before tax of ₹121.07 lakhs for nine months (vs a loss of ₹10.62 lakhs last year), with Q3 PBT of ₹81.26 lakhs after a ₹52.41 lakh exceptional provision for old untraceable debtors. EPS for nine months stood at ₹2.70 versus a loss per share of ₹0.24 earlier. Total assets ballooned to ₹4,934.53 lakhs from ₹517.67 lakhs, driven largely by a spike in trade receivables and payables, suggesting a significant working capital build-up.

Likely market impact

The sharp revenue jump and return to profitability are positive signals for shareholders, but the surge in trade receivables (₹4,566.66 lakhs) and trade payables (₹4,564.28 lakhs) raises working-capital and collection-risk concerns. Accumulated other equity remains negative at ₹(214.51) lakhs, so continued profit growth is needed to fully restore the balance sheet. The auditor's review report is clean with no qualifications.