S.P. Apparels Limited (SPAL)

Current Price: ₹0.00

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Stock Performance

Quarterly Financials

Consolidated Standalone
Particulars Mar 2023 Jun 2023 Sep 2023 Dec 2023 Mar 2024 Jun 2024 Sep 2024 Dec 2024 Mar 2025 Jun 2025 Sep 2025 Dec 2025
Revenue from Operations 234.81 217.93 251.46 223.81 255.12 214.05 256.04 233.56 277.98 289.68 307.81 264.42
YOY Revenue Growth % 8.9% 0.58% -6.42% 2.04% 8.65% -1.78% 1.82% 4.35% 8.96% 35.34% 20.22% 13.21%
Other Income 1.90 4.19 4.71 4.84 1.92 2.49 1.19 0.85 2.86 1.29 1.75 2.73
Total Income 236.71 222.12 256.16 228.66 257.04 216.53 257.23 234.41 280.84 290.98 309.56 267.15
Total Expenses + 165.58 176.71 199.53 192.14 190.00 191.50 229.79 219.03 247.57 261.88 272.20 241.67
Cost of Materials Consumed 66.73 71.08 84.77 87.89 79.06 76.87 99.28 95.49 77.37 103.31 100.11 69.11
Employee Benefit Expense 57.00 56.63 61.15 60.64 63.67 63.15 70.12 70.33 71.67 80.35 83.80 77.51
Other Expenses 41.85 49.01 53.62 43.61 47.27 51.47 60.39 53.22 60.93 63.38 63.87 52.64
Operating Profit 69.24 41.21 51.93 31.68 65.13 22.55 26.25 14.53 30.41 27.81 35.61 22.75
OPM % 29.5% 18.9% 20.7% 14.2% 25.5% 10.5% 10.3% 6.2% 10.9% 9.6% 11.6% 8.6%
Profit Before Tax + 30.47 31.71 42.50 29.16 32.32 27.15 25.09 26.24 33.27 29.10 37.36 25.48
Tax Expense 7.19 9.92 9.64 6.89 5.48 4.40 7.06 8.23 8.53 9.21 10.07 6.17
Tax % 23.6% 31.3% 22.7% 23.6% 17% 16.2% 28.1% 31.4% 25.6% 31.6% 26.9% 24.2%
Profit After Tax 23.27 21.79 32.86 22.27 26.84 22.76 18.03 18.01 24.74 19.89 27.29 19.30
EPS (Basic) 9.28 8.68 26.20 17.74 10.70 9.07 7.18 7.18 9.86 7.93 10.88 7.69

Yearly Financial Results

Consolidated Standalone
Particulars Mar 2025 Mar 2024 Mar 2023 Mar 2022 Mar 2021 Mar 2020 Mar 2019
Revenue from Operations 981.62 948.32 939.52 735.09 575.52 758.31 778.14
YOY Revenue Growth % 3.51% 0.94% 27.81% 27.73% -24.11% -2.55% -
Other Income 7.38 15.66 22.80 9.37 1.17 23.81 3.41
Total Income 989.01 963.98 962.32 744.46 576.69 782.12 781.56
Total Expenses + 877.26 758.38 767.68 628.90 453.71 607.47 636.96
Cost of Materials Consumed 349.01 322.79 356.81 298.45 178.27 240.78 273.11
Employee Benefit Expense 275.26 242.09 223.66 180.62 147.97 195.02 186.18
Other Expenses 226.01 193.50 187.22 149.83 127.47 171.68 177.67
Operating Profit 104.36 189.95 171.84 106.18 121.81 150.84 141.19
OPM % 10.6% 20% 18.3% 14.4% 21.2% 19.9% 18.1%
Profit Before Exceptional 111.75 135.69 122.28 120.78 53.90 50.65 104.70
Exceptional Items 0.00 0.00 0.00 0.00 0.00 9.73 0.00
Profit Before Tax + 111.75 135.69 122.28 120.78 53.90 60.38 104.70
Tax Expense 28.22 31.93 30.46 37.58 15.21 -3.11 34.93
Tax % 25.2% 23.5% 24.9% 31.1% 28.2% -5.2% 33.4%
Profit After Tax 83.53 103.76 91.81 83.20 38.68 63.49 69.77
EPS (Basic) 33.29 41.35 36.02 32.38 15.06 17.14 27.25

Balance Sheet

Particulars Mar 2025 Mar 2024 Mar 2023 Mar 2022 Mar 2021 Mar 2020 Mar 2019
ASSETS
Non-Current Assets + 801.41 600.88 579.18 0.00 0.00 0.00 0.00
Property, Plant & Equipment 435.70 433.31 438.57 0.00 0.00 0.00 0.00
Capital Work in Progress 30.56 18.75 9.87 0.00 0.00 0.00 0.00
Non-Current Investments 223.64 63.24 102.46 0.00 0.00 0.00 0.00
Goodwill 0.00 0.00 0.00 0.00 0.00 0.00 0.00
Other Intangible Assets 13.64 0.34 0.00 0.00 0.00 0.00 0.00
Current Assets + 467.46 445.33 425.21 0.00 0.00 0.00 0.00
Inventories 288.84 214.76 237.02 0.00 0.00 0.00 0.00
Trade Receivables 104.03 84.11 42.32 0.00 0.00 0.00 0.00
Cash and Cash Equivalents 29.70 59.67 47.08 0.00 0.00 0.00 0.00
Current Investments 0.00 50.28 72.62 0.00 0.00 0.00 0.00
LIABILITIES & EQUITY
Total Equity 0.00 0.00 0.00 0.00 0.00 0.00 0.00
Equity Share Capital 25.09 25.09 25.09 0.00 0.00 0.00 0.00
Other Equity 834.66 753.91 649.97 0.00 0.00 0.00 0.00
Non-Current Liabilities 90.55 69.87 76.73 0.00 0.00 0.00 0.00
Current Liabilities 318.57 197.33 252.59 0.00 0.00 0.00 0.00
Total Liabilities 409.12 267.20 329.32 0.00 0.00 0.00 0.00

Cash Flow Statement

Particulars Mar 2025 Mar 2024 Mar 2023 Mar 2022 Mar 2021 Mar 2020 Mar 2019
Cash from Operating Activities 43.32 97.75 226.98 45.56 0.00 0.00 0.00
Cash from Investing Activities -183.27 -4.14 -155.83 -33.57 0.00 0.00 0.00
Cash from Financing Activities 109.98 -81.02 -73.16 17.05 0.00 0.00 0.00
Net Increase/Decrease in Cash -29.98 12.59 -2.02 28.88 0.00 0.00 0.00