Cash flow Gold Rock Investments Limited

Stocks

ZGOLDINV

INE598F01014

Investment Banking & Brokerage Services

Market Closed - Bombay S.E. 05:00:46 2025-12-16 EST			5-day change	1st Jan Change
12.14 ^INR	+4.93%		-.--%	-

05-30	Gold Rock Investments Limited Announces Change in Registered Office Address	CI
25-10-01	Gold Rock Investments Limited Approves Appointment of Ajay Verma as Non-Executive Independent Director, Effective from August 14, 2025	CI

86265930a29b91a2988de6e8ac6a4f1.nj0jzq_piZPg5wlftxD-G0N82tFTqSY5v1vAibfAYKQ.9Vt2q-mG3syrrFgS6CSXIwQ_l7AH2RBz-R-G2duIDZPXVXSg7bO5_YupUA

Published financial data: GOLD ROCK INVESTMENTS LIMITED

Annual

Quarterly

Halfyear

YTD

LTM

Fiscal Period: March	2021	2022	2023	2024	2025
Revenues	53.54M	33.1M	-	-	-
Gain (Loss) on Sale of Investment, Total (Rev)	-	-	7.92M	8.19M	204M
Interest And Invest. Income (Rev)	-	-	30.61M	37.84M	48.39M
Other Revenues, Total	-	-	-	-1K	-
Total Revenues	53.54M	33.1M	38.53M	46.03M	253M
Cost of Goods Sold, Total	83.94K	202K	371K	-	-
Gross Profit	53.46M	32.9M	38.16M	46.03M	253M
Selling General & Admin Expenses, Total	4.09M	6.48M	4.79M	4.74M	6.38M
Provision for Bad Debts	75K	-	-	-	-
Depreciation & Amortization - (IS)	455K	381K	1.33M	1.84M	1.95M
Other Operating Expenses	8.18M	3.47M	3.6M	5.58M	8.53M
Other Operating Expenses, Total	12.81M	10.32M	9.72M	12.16M	16.86M
Operating Income	40.66M	22.57M	28.44M	33.87M	236M
Interest Expense, Total	-1.14M	-1.35M	-213K	-806K	-1.02M
Net Interest Expenses	-1.14M	-1.35M	-213K	-806K	-1.02M
Currency Exchange Gains (Loss)	-	-	-	-	-
Other Non Operating Income (Expenses)	-	-2K	-1K	-25K	-2K
EBT, Excl. Unusual Items	39.52M	21.22M	28.23M	33.04M	235M
Gain (Loss) On Sale Of Investments	-306K	-	-65K	-	-
Gain (Loss) On Sale Of Assets	-	945K	28.47M	431K	-
Other Unusual Items	-871K	180K	-	140K	-
EBT, Incl. Unusual Items	38.34M	22.34M	56.64M	33.61M	235M
Income Tax Expense	9.46M	8.26M	7.23M	7.81M	22.38M
Earnings From Continuing Operations	28.88M	14.08M	49.4M	25.8M	213M
Net Income to Company	28.88M	14.08M	49.4M	25.8M	213M
Minority Interest	316K	35K	-77K	-88K	-29K
Net Income - (IS)	29.2M	14.12M	49.33M	25.71M	213M
Net Income to Common Incl Extra Items	29.2M	14.12M	49.33M	25.71M	213M
Net Income to Common Excl. Extra Items	29.2M	14.12M	49.33M	25.71M	213M
Per Share Items
Net EPS - Basic	37.16	17.96	62.76	32.72	270.46
Basic EPS - Continuing Operations	37.16	17.96	62.76	32.72	270.46
Basic Weighted Average Shares Outstanding	786K	786K	786K	786K	786K
Net EPS - Diluted	37.16	17.96	62.76	32.72	270.46
Diluted EPS - Continuing Operations	37.16	17.96	62.76	32.72	270.46
Diluted Weighted Average Shares Outstanding	786K	786K	786K	786K	786K
Normalized Basic EPS	31.84	16.92	22.35	26.16	186.82
Normalized Diluted EPS	31.84	16.92	22.35	26.16	186.82
Supplemental Items
EBITDA	41.59M	23.43M	29.77M	35.72M	238M
EBITA	40.66M	22.57M	28.44M	33.87M	236M
EBIT	40.66M	22.57M	28.44M	33.87M	236M
EBITDAR	43.03M	24.87M	30.6M	36.82M	239M
Total Revenues (As Reported)	53.54M	34.22M	67M	46.6M	253M
Effective Tax Rate - (Ratio)	24.67	36.98	12.77	23.24	9.52
Current Domestic Taxes	-	-	-	-	-
Total Current Taxes	7M	6M	6.78M	7.63M	22.5M
Deferred Domestic Taxes	-	-	-	-	-
Total Deferred Taxes	1.59M	342K	453K	182K	57K
Normalized Net Income	25.01M	13.3M	17.56M	20.56M	147M
Supplemental Operating Expense Items
Advertising Expense	63.86K	248K	71K	53K	411K
Selling and Marketing Expenses	63.86K	248K	71K	53K	411K
General and Administrative Expenses	-	1.08M	832K	802K	763K
Net Rental Expense, Total	1.44M	1.44M	835K	1.1M	1.02M
Imputed Operating Lease Interest Expense	290K	207K	39.62K	703K	901K
Imputed Operating Lease Depreciation	1.15M	1.23M	795K	401K	122K
Maintenance & Repair Expenses, Total	83.94K	202K	371K	-	-

Fiscal Period: March	2021	2022	2023	2024	2025
Assets
Cash And Equivalents	16.52M	62.88M	4.6M	8.89M	9.22M
Short Term Investments	314M	335M	337M	356M	330M
Total Cash And Short Term Investments	331M	398M	342M	365M	339M
Accounts Receivable, Total	-	-	-	-	-
Other Receivables	-	-	-	-	-
Notes Receivable	91.59M	6.02M	6.02M	6.54M	3.45M
Total Receivables	91.59M	6.02M	6.02M	6.54M	3.45M
Prepaid Expenses	36.32K	20K	70K	109K	68K
Other Current Assets, Total	-	-	-	-	-
Total Current Assets	422M	404M	348M	372M	343M
Gross Property Plant And Equipment	68.76M	66M	41.44M	43.42M	43.42M
Accumulated Depreciation	-28.41M	-24.51M	-17.35M	-16.54M	-18.48M
Net Property Plant And Equipment	40.35M	41.49M	24.1M	26.89M	24.94M
Long-term Investments	464M	571M	688M	993M	1.17B
Goodwill	-	6.73M	6.73M	6.73M	6.73M
Other Intangibles, Total	6.73M	-	-	-	-
Loans Receivable Long-Term	-	-	-	-	-
Deferred Tax Assets Long-Term	759K	416K	-	-	-
Other Long-Term Assets, Total	7.21M	8.09M	7.08M	6.12M	8.47M
Total Assets	941M	1.03B	1.07B	1.4B	1.55B
Liabilities
Accounts Payable, Total	-	-	-	-	-
Accrued Expenses, Total	-	2.81M	2.44M	3.73M	3.25M
Short-term Borrowings	87.28M	62.92M	2.5M	6.04M	2.97M
Current Portion of Long-Term Debt	-	-	6.4M	5.3M	4.13M
Current Income Taxes Payable	-	9.9M	14.79M	44.89M	38.7M
Other Current Liabilities	2.75M	-	-	-	-
Total Current Liabilities	90.02M	75.63M	26.12M	59.97M	49.05M
Long-Term Debt	-	-	-	-	-
Unearned Revenue Non Current	-	2.5M	-	-	-
Deferred Tax Liability Non Current	-	-	37K	219K	276K
Other Non Current Liabilities	1	-	-	-2K	-1K
Total Liabilities	90.02M	78.13M	26.16M	60.19M	49.33M
Common Stock, Total	7.86M	7.86M	7.86M	7.86M	7.86M
Retained Earnings	473M	576M	670M	966M	1.12B
Comprehensive Income and Other	371M	371M	371M	371M	371M
Total Common Equity	852M	956M	1.05B	1.35B	1.5B
Minority Interest	-1.56M	-1.59M	-1.51M	-1.42M	-1.4M
Total Equity	851M	954M	1.05B	1.34B	1.5B
Total Liabilities And Equity	941M	1.03B	1.07B	1.4B	1.55B
Supplemental Items
ECS Total Shares Outstanding on Filing Date	786K	786K	786K	786K	786K
ECS Total Common Shares Outstanding	786K	786K	786K	786K	786K
Book Value / Share	1.09K	1.22K	1.34K	1.71K	1.91K
Tangible Book Value	846M	949M	1.04B	1.34B	1.5B
Tangible Book Value Per Share	1.08K	1.21K	1.33K	1.7K	1.9K
Total Debt	87.28M	62.92M	8.9M	11.35M	7.11M
Net Debt	-243M	-335M	-333M	-354M	-332M
Debt Equivalent Oper. Leases	11.5M	11.5M	6.68M	8.83M	8.18M
Minority Interest, Total (Incl. Fin. Div)	-1.56M	-1.59M	-1.51M	-1.42M	-1.4M
Account Code - Inventory Valuation	3	3	3	3	3
Land - (BS)	33.65M	33.62M	1.13M	1.13M	1.13M
Buildings, Total	23.22M	23.25M	23.22M	23.22M	23.22M
Machinery, Total	11.89M	9.13M	17.09M	19.07M	19.07M
Full Time Employees	9	8	4	3	5

Fiscal Period: March	2021	2022	2023	2024	2025
Net Income	29.2M	14.12M	49.33M	25.71M	213M
Depreciation & Amortization - CF	933K	859K	1.33M	1.84M	1.95M
Depreciation & Amortization, Total	933K	859K	1.33M	1.84M	1.95M
(Gain) Loss From Sale Of Asset	-	-945K	-28.47M	-431K	-
(Gain) Loss on Sale of Investments - (CF)	-25.01M	-4.06M	-7.92M	-8.12M	-204M
Provision for Credit Losses	850K	-180K	-	-	-
Other Operating Activities, Total	86.25M	61.38M	13.67M	234M	-103M
Change In Accounts Receivable	-	-	-	-	-
Change in Other Net Operating Assets	11.87M	60.96M	-55.19M	33.46M	-11.95M
Cash from Operations	104M	132M	-27.26M	287M	-105M
Capital Expenditure	-41K	-1.06M	-	-4.2M	-
Sale of Property, Plant, and Equipment	-	-	16.07M	-	-
Investment in Marketable and Equity Securities, Total	-99.32M	-98.56M	-77.38M	-297M	30.25M
Net (Increase) Decrease in Loans Originated / Sold - Investing	-	-	-	-	-
Other Investing Activities, Total	29.3M	29.03M	30.61M	37.84M	48.39M
Cash from Investing	-70.06M	-70.58M	-30.7M	-263M	78.64M
Short Term Debt Repaid, Total	-3.12M	-	-	-	-
Long-Term Debt Repaid, Total	-	-	-	-	-
Total Debt Repaid	-3.12M	-	-	-	-
Other Financing Activities, Total	-4.48M	604K	1.25M	128K	856K
Cash from Financing	-7.6M	604K	1.25M	128K	856K
Miscellaneous Cash Flow Adjustments	-	-1K	-1K	1K	1K
Net Change in Cash	26.44M	62.15M	-56.71M	23.38M	-25.47M
Supplemental Items
Cash Interest Paid	1.14M	1.35M	213K	831K	1.02M
Cash Income Tax Paid (Refund)	9.46M	8.26M	7.23M	7.81M	22.38M
Levered Free Cash Flow	-49.74M	109M	23.44M	49.14M	145M
Unlevered Free Cash Flow	-49.02M	109M	23.57M	49.65M	146M
Change In Net Working Capital	75.33M	-95.55M	-4.47M	-30.84M	3.54M
Net Debt Issued / Repaid	-3.12M	-	-	-	-

Fiscal Period: March	2021	2022	2023	2024	2025
Profitability
Return on Assets	3.01	1.43	1.69	1.71	9.99
Return on Total Capital	3.03	1.44	1.71	1.76	10.3
Return On Equity %	3.64	1.56	4.94	2.16	14.95
Return on Common Equity	3.67	1.56	4.92	2.15	14.93
Margin Analysis
Gross Profit Margin %	99.84	99.39	99.04	100	100
SG&A Margin	7.65	19.57	12.43	10.3	2.52
EBITDA Margin %	77.67	70.79	77.26	77.59	94.1
EBITA Margin %	75.93	68.2	73.82	73.59	93.33
EBIT Margin %	75.93	68.2	73.82	73.59	93.33
Income From Continuing Operations Margin %	53.94	42.55	128.23	56.05	84.08
Net Income Margin %	54.53	42.65	128.03	55.86	84.07
Net Avail. For Common Margin %	54.53	42.65	128.03	55.86	84.07
Normalized Net Income Margin	46.72	40.18	45.59	44.67	58.07
Levered Free Cash Flow Margin	-92.89	328.16	60.83	106.76	57.45
Unlevered Free Cash Flow Margin	-91.56	330.71	61.17	107.85	57.7
Asset Turnover
Asset Turnover	0.06	0.03	0.04	0.04	0.17
Fixed Assets Turnover	1.31	0.81	1.17	1.81	9.76
Receivables Turnover (Average Receivables)	-	-	-	-	-
Short Term Liquidity
Current Ratio	4.69	5.35	13.31	6.2	6.99
Quick Ratio	3.67	5.27	13.07	6.08	6.92
Operating Cash Flow to Current Liabilities	1.16	1.75	-1.04	4.78	-2.14
Days Sales Outstanding (Average Receivables)	-	-	-	-	-
Average Days Payable Outstanding	-	-	-	-	-
Long Term Solvency
Total Debt/Equity	10.26	6.6	0.85	0.84	0.47
Total Debt / Total Capital	9.3	6.19	0.84	0.84	0.47
LT Debt/Equity	-	-	-	-	-
Long-Term Debt / Total Capital	-	-	-	-	-
Total Liabilities / Total Assets	9.57	7.57	2.44	4.29	3.18
EBIT / Interest Expense	35.67	16.72	133.53	42.03	232.3
EBITDA / Interest Expense	36.49	17.36	139.75	44.31	234.21
(EBITDA - Capex) / Interest Expense	36.46	16.57	139.75	39.1	234.21
Total Debt / EBITDA	2.1	2.69	0.3	0.32	0.03
Net Debt / EBITDA	-5.85	-14.31	-11.17	-9.9	-1.4
Total Debt / (EBITDA - Capex)	2.1	2.81	0.3	0.36	0.03
Net Debt / (EBITDA - Capex)	-5.85	-14.99	-11.17	-11.22	-1.4
Growth Over Prior Year
Total Revenues, 1 Yr. Growth %	-30.11	-38.19	16.41	19.48	449.31
Gross Profit, 1 Yr. Growth %	-30.15	-38.56	16.03	19.48	449.31
EBITDA, 1 Yr. Growth %	-35.79	-42.04	27.05	20.25	566.24
EBITA, 1 Yr. Growth %	-35.73	-42.85	26.01	19.38	596.72
EBIT, 1 Yr. Growth %	-35.73	-42.85	26.01	19.38	596.72
Earnings From Cont. Operations, 1 Yr. Growth %	-45	-51.24	250.83	-47.77	724.02
Net Income, 1 Yr. Growth %	-44.12	-51.65	249.42	-47.87	726.72
Normalized Net Income, 1 Yr. Growth %	-33.37	-45.25	32.1	17.35	614.08
Diluted EPS Before Extra, 1 Yr. Growth %	-44.12	-51.65	249.42	-47.87	726.72
Accounts Receivable, 1 Yr. Growth %	-	-	-	-	-
Net Property, Plant and Equip., 1 Yr. Growth %	-2.16	2.83	-41.93	11.58	-7.25
Total Assets, 1 Yr. Growth %	26.07	9.7	4.01	30.8	10.39
Tangible Book Value, 1 Yr. Growth %	20.17	12.2	9.83	28.45	11.71
Common Equity, 1 Yr. Growth %	15.36	12.11	9.76	28.27	11.65
Cash From Operations, 1 Yr. Growth %	-1.75K	29.06	-120.63	-1.15K	-136.63
Capital Expenditures, 1 Yr. Growth %	-	2.48K	-	-	-
Levered Free Cash Flow, 1 Yr. Growth %	-248.72	-315.22	-78.42	110.06	195.61
Unlevered Free Cash Flow, 1 Yr. Growth %	-239.37	-320	-78.47	111.01	193.89
Compound Annual Growth Rate Over Two Years
Total Revenues, 2 Yr. CAGR %	50.84	-34.27	-15.17	17.93	156.19
Gross Profit, 2 Yr. CAGR %	50.72	-34.44	-15.58	18.31	156.19
EBITDA, 2 Yr. CAGR %	-0.21	-39.85	-14.19	23.47	183.05
EBITA, 2 Yr. CAGR %	-3.2	-40.27	-15.14	22.51	188.4
EBIT, 2 Yr. CAGR %	-3.2	-40.27	-15.14	22.51	188.4
Earnings From Cont. Operations, 2 Yr. CAGR %	-31.47	-48.21	30.79	35.36	107.45
Net Income, 2 Yr. CAGR %	-31.19	-48.02	29.98	34.96	107.6
Normalized Net Income, 2 Yr. CAGR %	-4.13	-40.49	-14.96	24.36	189.47
Diluted EPS Before Extra, 2 Yr. CAGR %	-31.19	-48.03	29.98	34.96	107.6
Accounts Receivable, 2 Yr. CAGR %	-	-	-	-	-
Net Property, Plant and Equip., 2 Yr. CAGR %	-2.81	0.3	-22.72	-19.5	1.73
Total Assets, 2 Yr. CAGR %	14.78	17.6	6.82	16.64	20.16
Tangible Book Value, 2 Yr. CAGR %	11.72	16.12	11.01	18.78	19.79
Common Equity, 2 Yr. CAGR %	9.36	13.72	10.93	18.66	19.67
Cash From Operations, 2 Yr. CAGR %	78.78	358.31	-48.4	47.27	96.22
Capital Expenditures, 2 Yr. CAGR %	-	-	-	99.24	-
Levered Free Cash Flow, 2 Yr. CAGR %	25.45	80.21	-31.85	-32.73	149.19
Unlevered Free Cash Flow, 2 Yr. CAGR %	24.04	76.39	-31.17	-32.65	149.03
Compound Annual Growth Rate Over Three Years
Total Revenues, 3 Yr. CAGR %	57.03	12.04	-20.48	-4.91	96.96
Gross Profit, 3 Yr. CAGR %	56.95	11.81	-20.7	-4.91	97.38
EBITDA, 3 Yr. CAGR %	76.32	-17.52	-22.83	-4.04	116.56
EBITA, 3 Yr. CAGR %	91.57	-19.57	-23.39	-4.99	118.67
EBIT, 3 Yr. CAGR %	91.57	-19.57	-23.39	-4.99	118.67
Earnings From Cont. Operations, 3 Yr. CAGR %	-16.79	-38.82	-2.01	-3.69	147.16
Net Income, 3 Yr. CAGR %	-16.46	-38.82	-1.9	-4.14	146.94
Normalized Net Income, 3 Yr. CAGR %	90.91	-21.24	-22.37	-5.39	122.69
Diluted EPS Before Extra, 3 Yr. CAGR %	-16.46	-38.84	-1.92	-4.14	146.94
Accounts Receivable, 3 Yr. CAGR %	-	-	-	-	-
Net Property, Plant and Equip., 3 Yr. CAGR %	-3.1	-0.96	-16.4	-12.66	-15.61
Total Assets, 3 Yr. CAGR %	14.15	13.06	12.89	14.28	14.52
Tangible Book Value, 3 Yr. CAGR %	13.96	11.88	13.99	16.55	16.37
Common Equity, 3 Yr. CAGR %	13.81	10.27	12.39	16.43	16.27
Cash From Operations, 3 Yr. CAGR %	173.83	59.49	63.04	40.93	-7.38
Capital Expenditures, 3 Yr. CAGR %	-	-	-	367.9	-
Levered Free Cash Flow, 3 Yr. CAGR %	123.98	50.91	-11.18	-0.88	10.18
Unlevered Free Cash Flow, 3 Yr. CAGR %	121.82	50.89	-12.5	-0.07	10.06
Compound Annual Growth Rate Over Five Years
Total Revenues, 5 Yr. CAGR %	32.18	5.8	22.75	14.36	26.98
Gross Profit, 5 Yr. CAGR %	32.71	5.87	22.51	14.36	27
EBITDA, 5 Yr. CAGR %	42.88	5.39	31.44	-3.08	29.73
EBITA, 5 Yr. CAGR %	53.6	7.07	37.52	-4.83	30.13
EBIT, 5 Yr. CAGR %	53.6	7.07	37.52	-4.83	30.13
Earnings From Cont. Operations, 5 Yr. CAGR %	3.52	-1.51	-0.29	-15.95	32.27
Net Income, 5 Yr. CAGR %	3.76	-1.45	-0.3	-16.05	32.4
Normalized Net Income, 5 Yr. CAGR %	9.86	-13.99	37.34	-5.45	31.36
Diluted EPS Before Extra, 5 Yr. CAGR %	3.76	-1.46	-0.31	-16.06	32.39
Accounts Receivable, 5 Yr. CAGR %	-	-	-	-	-
Net Property, Plant and Equip., 5 Yr. CAGR %	-3.31	-2.2	-11.48	-8.84	-9.57
Total Assets, 5 Yr. CAGR %	8.14	11.77	11.16	14.48	15.74
Tangible Book Value, 5 Yr. CAGR %	8.71	11.86	12.77	14.59	16.27
Common Equity, 5 Yr. CAGR %	8.89	12.02	12.65	13.55	15.25
Cash From Operations, 5 Yr. CAGR %	146.24	91.71	40	54.49	75.58
Capital Expenditures, 5 Yr. CAGR %	-	16.07	-	-	-
Levered Free Cash Flow, 5 Yr. CAGR %	21.96	36.7	39.56	9.23	34.15
Unlevered Free Cash Flow, 5 Yr. CAGR %	21.37	37.03	39.31	9.28	32.91