Change in Management- Appointment of Statutory Auditor

Sparkle Gold Rock Limited (Formerly known as Sree Jayalakshmi Autospin Limited) CIN: L32111RJ1991PLC106196 Registered Office: Office No 507 508 5th Floor, Vaibhav Cine Mutiplex, Vaishali Nagar, Jaipur, Rajasthan, India, 302021 Email:sparklegoldrock@gmail.com GSTIN: 29AADCS6415K1Z1 Office: 0141 4012129 Mobile No: +91 9829196115 Ref. No. 141 11th August 2026 Compliance Department BSE Limited Floor No-25, P. J Tower Dalal Street Mumbai-400001 Scrip Code: 530037 Dear Sir/Madam, Sub: Disclosure under Regulation 30 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015 - Change in Statutory Auditors Pursuant to the provisions of Regulation 30 read with Schedule III of the SEBI Listing Regulations, 2015 and SEBI Master Circular No. Ho/49/14/14(7)2025-CFDPOD2/ I/3762/2026, last updated on January 30, 2026, we would like to inform that a Meeting of the Board of Directors of the Company held today i.e., 11th August 2026 has noted and accepted the resignation M/s G.R. Gupta & Company (Firm Registration No: 006201C), Chartered Accountants, Statutory Auditors of the Company who have tendered their resignation with effect from 11th August 2026 from the position of Statutory Auditors of the Company for the reasons mentioned in their letter. The copy of the resignation letter dated 11th August 2026 along with Annexure A in accordance with SEBI Master Circular No. Ho/49/14/14(7)2025-CFD-POD2/I/3762/2026, last updated on January 30, 2026, as received from M/s G.R. Gupta & Company, Statutory Auditors is attached Annexure ‘A’ herewith. The Audit Committee and Board members placed on record their appreciation to M/s G.R. Gupta & Company (Firm Registration No: 006201C), Chartered Accountants, for their contribution to the Company with their audit processes and standards of auditing. Pursuant to Section 139 and other applicable provisions of the Companies Act, 2013, the Board of Directors at its the meeting held on 11th August 2026 based on recommendation of the Audit committee and subject to approval of shareholders at the ensuing General meeting of the Company, have approved the appointment of M/s Dhadda and Associates (FRN: 013807S), Chartered Accountants as the Statutory Auditors of the Company to fill the casual vacancy caused due to the resignation of M/s G.R. Gupta & Company with effect from 11th August 2026 and Details enclosed as Annexure B. Corporate Office: Office No 507 508 5th Floor, Vaibhav Cine Mutiplex, Vaishali Nagar, Jaipur, Rajasthan, 302021 GSTIN: 08AADCS6415K1Z5 Sparkle Gold Rock Limited (Formerly known as Sree Jayalakshmi Autospin Limited) CIN: L32111RJ1991PLC106196 Registered Office: Office No 507 508 5th Floor, Vaibhav Cine Mutiplex, Vaishali Nagar, Jaipur, Rajasthan, India, 302021 Email:sparklegoldrock@gmail.com GSTIN: 29AADCS6415K1Z1 Office: 0141 4012129 Mobile No: +91 9829196115 This intimation will also be hosted on the website of the Company i.e. https://www.sparklegoldrock.com/. Thanking you, Yours truly, For Sparkle Gold Rock Limited (Formerly known as Sree Jayalakshmi Autospin Limited) Mansha Ghiya (Compliance Officer and Company Secretary) Corporate Office: Office No 507 508 5th Floor, Vaibhav Cine Mutiplex, Vaishali Nagar, Jaipur, Rajasthan, 302021 GSTIN: 08AADCS6415K1Z5 Sparkle Gold Rock Limited (Formerly known as Sree Jayalakshmi Autospin Limited) CIN: L32111RJ1991PLC106196 Registered Office: Office No 507 508 5th Floor, Vaibhav Cine Mutiplex, Vaishali Nagar, Jaipur, Rajasthan, India, 302021 Email:sparklegoldrock@gmail.com GSTIN: 29AADCS6415K1Z1 Office: 0141 4012129 Mobile No: +91 9829196115 ANNEXURE A Resignation of G.R. Gupta & Company, Chartered Accountants as the Statutory Auditor of the Company: Sr. Particulars Details 1. Name of the Company Sparkle Gold Rock Limited 2. Name of the Auditor G.R. Gupta & Company 3. Reason for Change viz. appointment / resignation/ As mentioned in the attached removal/ death or otherwise resignation letter 4. Effective date of Resignation 11th August 2026 5. Brief Profile Not Applicable 6. Disclosure of relationships with directors (in case Not Applicable of appointment of a director) Corporate Office: Office No 507 508 5th Floor, Vaibhav Cine Mutiplex, Vaishali Nagar, Jaipur, Rajasthan, 302021 GSTIN: 08AADCS6415K1Z5 G.R. Gupta and Company Chartered Accountants Tel:·;.91·141·::365194.~374464,4005652 Email:Sl:gllpin~a@g.tll"ilcom Delhi0fT~.C': JAipurOllk~: BellI_tar. Ofik;~: etoRaja0<-1"".1Store FlarNCtA04,VishnuApaJ'tmeul, Fl.tNo1J6r).~"'Floor. ""'db"" Market, NearShivMaudir. A·S.SerdarPatelM",j1.. JI-C-IOS5.l\1:dlesbw~t'aw, Mlothi Ext~1Uicn,~nug.1Ql~ CbomuHouseCircle,C-Sebeme "'bt"'~UoiouBank, Delhi110041 Jaipur.lUjasmr,u 302001 Beagaluru 560003 Date:11thAugust2026 Boardof Directors SparkleGoldRockLimited (formerly known asSreeJayalakshmiAutospin Limited) 507-508, Floor,VaibhavCineMultiplex, VaishaliNagar,Jaipur-302021(Rajasthan) DearSir, Sub:Resignationasstatutory Auditor of SparkleGold RockLimited We refer to our appointment asstatutory auditor of SparkleGold RockLimited (formerly known as SreeJayalakshmiAutospin Limited) for a period of five years(Financialyear 2024-25to 2028-29) at the annualgeneralmeeting held on30.09.2024. As communicated vide our intention letter dated 27th July 2026. We hereby resign as statutory auditor ofthe companyfor the reasonsmentioned inour intention letter, with immediate effect. Pleasenote we issuedour limited review report dated 11thAugust 2026on the unaudited financial resultsfor the quarter endedJune30th2026,prior to our resignation. Pleasefind attached in AnnexureAthe information to beobtained bythe Companyfrom the auditor for the resignation as required by Securities and Exchange Board of India Master Circular SEBI/HO/CFD/PoD2/CiR/P/2023 dated July 11, 2023. We request you to submit applicable declarations to the Stock Exchangesas may be required under the SEBI(Listing obligation and DisclosureRequirementsRegulation)2015,asamended,within the prescribedtimelines. YoursFaithfully ForG.R.Gupta& Company CharteredAccountants, FRN-006201C (CA.G.R.Gupta) Partner M.No.072665 G.R. Gupta and Company Chartered Accountants Tel:';'91-141-2~\6519~,23744M.4005652 E"",;I:grguptaca@glll,;l.coffi D~lbiomce-: Jaipur omce.: iH-D:l"Jaru OfTke: CIORaiaGeneralStore Fbi NoA04,VishnuAp.e.rtment. flatN~11613.2'"'fJoor. J>radba~Market,NearShivMaudir. .!\-8_,SardarPatelMarg, )pi!Cross,Malleshwaram. NilotbiExtension.Natl{lloi.. CbcnmHO\I.~eCircle.C-S<:hOllle AboveUnionB:·mk, Delbi110041 JAipUf•.Rajasthrm302001 Bengaluru S6000J Annexure A Information of Resignation of Auditor (In accordance with SEBIMaster Circular SEBI/HO/CFD/PoD2/CIR/P /0155 dated November 11, 2024) Sr.No Particulars Explanations l. Narne ofthe listed entity/ material subsidiary Sparkle Gold Rock Limited (formerly known as Sree Jayalakshmi Autospin Limited) 2. Details ofthe statutory auditor Name: G.R.GUPTA&COMPANY a.Address: 404, VISHNUAPARTMENT,A- 8, SARDARPATELMARG, CHOMUHOUSECIRCLE,C- SCHEME,JAIPUR-302001 RAJASTHAN b.Phone number: 0141-2374464,2365194 .c.Email: GRGUPTACA@GMAIL.COM 3. Details ofassociation with the listed entity / .........~~~;~I..,,h...r.l;~~ .. a. Date on which the statutory auditor was 30.09.2024 appointed: b. Date on which the term ofthe statutory auditor Till conclusion ofAGMto be was scheduled to expire: held in the year 2029 c. Prior to resignation, the latest audit Limited Review report for the report/limited review report submitted by the quarter ended 30th June 2026 auditor and date ofits submission. dated 11August 2026 4. Detailed reasons for resignation: Not commercially viable to continue as Statutory Auditor at the fee previouslv paid. 5. In case ofany concerns, efforts made by the auditor prior to resignation (including approaching the Audit Committee/Board of Directors along with None the date ofcommunication made to the Audit Committee/Board ofDirectors) 6. In case the information requested by the auditor was not provided, then following shall be disclosed: [Showing first 8,000 characters — download PDF for full document]