Gold Rock Investments Limited announced the unaudited standalone financial results for the quarter and half year ended September 30, 2026, following a board meeting held on November 12, 2026. The meeting commenced at 3:00 PM and concluded at 4:00 PM.
Financial Performance (Quarter Ended September 30, 2026)
- Revenue from Operations: ₹103.67 lakh
- Interest Income: ₹76.27 lakh
- Dividend Income: ₹9.26 lakh
- Profit on Sale of Investment: ₹18.14 lakh
- Other Income: ₹0.06 lakh
- Total Income: ₹103.73 lakh
- Expenses: ₹49.63 lakh
- Finance Cost: ₹0.90 lakh
- Employees Benefit Expense: ₹15.16 lakh
- Depreciation and Amortization: ₹4.92 lakh
- Other Expenses: ₹28.65 lakh
- Corporate Social Responsibility Expenses: ₹0.02 lakh
- Profit Before Tax: ₹54.10 lakh
- Tax Expense: ₹0.00 lakh
- Profit After Tax: ₹54.10 lakh
- Other Comprehensive Income: Negative ₹676.71 lakh
- Changes in Fair Valuation of Equity Instruments: Negative ₹751.90 lakh
- Income Tax Relating to Items: ₹25.19 lakh
- Total Comprehensive Income: Negative ₹622.61 lakh
- Earnings Per Share (Basic and Diluted): ₹6.89
Financial Performance (Half Year Ended September 30, 2026)
- Revenue from Operations: ₹558.30 lakh
- Total Income: ₹558.30 lakh
- Expenses: ₹93.98 lakh
- Profit Before Tax: ₹464.32 lakh
- Tax Expense: ₹0.00 lakh
- Profit After Tax: ₹464.32 lakh
- Other Comprehensive Income: Negative ₹940.48 lakh
- Total Comprehensive Income: Negative ₹476.16 lakh
- Earnings Per Share (Basic and Diluted): ₹59.10
Comparative Figures (Quarter Ended September 30, 2025)
- Profit After Tax: ₹178.29 lakh
- Total Comprehensive Income: ₹1,567.10 lakh
- EPS: ₹22.69
Statement of Assets and Liabilities (As at September 30, 2026)
- Total Assets: ₹15,059.22 lakh
- Financial Assets: ₹14,868.37 lakh
- Cash and Cash Equivalents: ₹328.70 lakh
- Bank Balances: ₹299.95 lakh
- Loan Receivables: ₹0.89 lakh
- Investments: ₹14,139.72 lakh
- Other Financial Assets: ₹99.11 lakh
- Non-Financial Assets: ₹190.84 lakh
- Current Tax Assets (Net): ₹90.58 lakh
- Property, Plant and Equipment: ₹100.27 lakh
- Total Liabilities: ₹407.70 lakh
- Financial Liabilities: ₹404.64 lakh
- Other Payables: ₹82.73 lakh
- Borrowings: ₹39.96 lakh
- Other Financial Liabilities: ₹281.94 lakh
- Non-Financial Liabilities: ₹3.06 lakh
- Deferred Tax Liabilities (Net): ₹3.06 lakh
- Total Equity: ₹14,651.52 lakh
- Equity Share Capital: ₹78.56 lakh
- Other Equity: ₹14,572.96 lakh
Statement of Cash Flows (Half Year Ended September 30, 2026)
- Net Cash from Operating Activities: ₹695.56 lakh
- Net Cash used in Investing Activities: Negative ₹2,376.09 lakh
- Net Cash used in Financing Activities: Negative ₹38.62 lakh
- Net Decrease in Cash & Cash Equivalents: Negative ₹1,719.15 lakh
- Cash & Cash Equivalents at End of Period: ₹628.65 lakh
Key Notes and Disclosures
- The company is a Non-Banking Financial Company (NBFC) with activities limited to investment operations.
- The financial results were reviewed by the Audit Committee and approved by the Board of Directors.
- The statutory auditors, Rajeev Sharma & Associates, issued a limited review report with no material misstatements identified.
- The results are prepared in accordance with Ind AS 34 and SEBI Listing Regulations.
- The company notes that quarterly results may not be representative of annual results due to the nature of investment activities.
- Figures for previous periods have been regrouped/recomputed where necessary for consistency.