Sparkle Gold Rock Balance Sheet

Financials in millions INR. Fiscal year is April - March.

Millions INR. Fiscal year is Apr - Mar.

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Dec '25 Dec 31, 2025	Mar '25 Mar 31, 2025	Mar '24 Mar 31, 2024	Mar '23 Mar 31, 2023	Mar '22 Mar 31, 2022	Mar '21 Mar 31, 2021
Cash & Equivalents	10.26	10.28	3.96	0.35	0.28	1.78
Short-Term Investments	-	-	-	0.05	0.05	0.05
Cash & Short-Term Investments	10.26	10.28	3.96	0.4	0.33	1.83
Cash Growth	5.96%	159.70%	894.47%	20.05%	-81.86%	33.80%
Accounts Receivable	456.67	40.96	5.22	5.48	5.8	9.52
Receivables	457.53	41.02	11.28	6.56	6.91	10.63
Inventory	25.21	-	0.35	0.35	0.35	13.52
Other Current Assets	0.1	0.12	1.09	-	-	-
Total Current Assets	493.1	51.42	16.68	7.31	7.59	25.98
Property, Plant & Equipment	0.2	0.19	0.03	2.8	2.98	3.18
Other Long-Term Assets	0.15	0.15	0.16	0.48	0.48	0.48
Total Assets	493.45	51.77	16.87	10.59	11.05	29.63
Accounts Payable	456.43	34.36	1.48	2.15	2.38	12.66
Accrued Expenses	-	-	-	0	0	0.01
Other Current Liabilities	1.16	1.67	1.73	1.63	1.7	1.11
Total Current Liabilities	457.59	36.03	3.2	3.78	4.08	13.79
Long-Term Debt	12.53	4.52	-	25.22	24.78	32.47
Other Long-Term Liabilities	-0	-	0	-	-	-
Total Liabilities	470.12	40.54	3.2	29	28.86	46.25
Common Stock	44.78	44.78	44.78	44.78	44.78	44.78
Retained Earnings	-	-33.87	-31.44	-63.51	-62.91	-61.72
Comprehensive Income & Other	-21.45	0.32	0.32	0.32	0.32	0.32
Shareholders' Equity	23.33	11.22	13.66	-18.41	-17.81	-16.62
Total Liabilities & Equity	493.45	51.77	16.87	10.59	11.05	29.63
Total Debt	12.53	4.52	-	25.22	24.78	32.47
Net Cash (Debt)	-2.27	5.77	3.96	-24.82	-24.45	-30.64
Net Cash Growth	-	45.68%	-	-	-	-
Net Cash Per Share	-0.50	1.29	0.88	-5.40	-5.32	-6.78
Filing Date Shares Outstanding	4.49	4.48	4.48	4.48	4.48	4.5
Total Common Shares Outstanding	4.49	4.48	4.48	4.48	4.48	4.5
Working Capital	35.51	15.39	13.48	3.53	3.51	12.2
Book Value Per Share	5.20	2.51	3.05	-4.11	-3.98	-3.69
Tangible Book Value	23.33	11.22	13.66	-18.41	-17.81	-16.62
Tangible Book Value Per Share	5.20	2.51	3.05	-4.11	-3.98	-3.69
Land	-	-	-	0.89	0.89	0.89
Buildings	-	-	-	9.69	9.69	9.69
Machinery	-	0.87	0.71	1.29	1.29	1.29

Source: S&P Global Market Intelligence. Standard template. Financial Sources.