S. P. APPARELS LIMITED (SPAL)

NSE: ₹830.90
BSE: ₹828.75
Stock Performance
Corporate Announcements
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Quarterly Financials

Consolidated Standalone
Particulars Jun 2023 Sep 2023 Dec 2023 Mar 2024 Jun 2024 Sep 2024 Dec 2024 Mar 2025 Jun 2025 Sep 2025 Dec 2025 Mar 2026
Revenue from Operations 247.62 292.46 252.14 295.13 245.31 391.30 359.32 399.21 403.44 427.34 382.95 364.91
YOY Revenue Growth % 0.75% -4.36% 0.39% 7.26% -0.93% 33.79% 42.51% 35.26% 64.46% 9.21% 6.58% -8.59%
Other Income 4.17 5.63 4.88 1.64 2.71 2.39 2.87 4.23 1.63 6.80 5.89 3.80
Total Income 251.79 298.10 257.01 296.77 248.03 393.68 362.18 403.43 405.07 434.14 388.84 368.71
Total Expenses + 226.90 259.68 232.51 266.94 227.43 363.32 327.39 365.97 373.58 385.76 348.85 341.21
Cost of Materials Consumed 71.08 84.77 87.89 79.06 78.59 148.14 141.65 116.84 153.27 150.15 109.27 97.71
Employee Benefit Expense 61.55 65.93 65.40 67.89 68.84 91.61 92.37 93.39 103.28 106.37 99.93 89.18
Other Expenses 54.45 60.67 49.46 52.97 58.55 79.03 67.94 76.68 74.77 76.60 67.33 65.72
Operating Profit 20.73 32.78 19.63 28.19 17.89 27.98 31.93 33.24 29.86 41.58 34.10 23.70
OPM % 8.4% 11.2% 7.8% 9.6% 7.3% 7.2% 8.9% 8.3% 7.4% 9.7% 8.9% 6.5%
Profit Before Tax + 24.90 38.41 24.50 29.83 20.60 30.37 34.79 37.46 30.77 48.38 36.99 27.50
Tax Expense 9.92 9.83 6.89 1.37 2.56 8.45 10.04 7.07 10.12 13.68 9.99 8.92
Tax % 39.9% 25.6% 28.1% 4.6% 12.4% 27.8% 28.9% 18.9% 32.9% 28.3% 27% 32.4%
Profit After Tax 14.97 28.58 17.61 28.46 18.05 21.92 24.75 30.39 20.66 34.70 27.01 18.59
EPS (Basic) 5.97 11.39 14.04 11.34 7.19 8.73 9.86 12.11 8.23 13.83 10.76 7.40

Yearly Financial Results

Consolidated Standalone
Particulars Mar 2026 Mar 2025 Mar 2024 Mar 2023 Mar 2022 Mar 2021 Mar 2020
Revenue from Operations 1,578.64 1,395.13 1,087.36 1,077.88 859.43 652.31 808.97
YOY Revenue Growth % 13.15% 28.31% 0.88% 25.42% 31.75% -19.36% -
Other Income 18.12 12.19 16.32 23.01 9.50 1.38 23.71
Total Income 1,596.76 1,407.33 1,103.67 1,100.89 868.92 653.69 832.67
Total Expenses + 1,449.40 1,284.11 986.03 990.02 754.13 594.55 609.90
Cost of Materials Consumed 510.41 485.21 322.79 356.81 298.45 178.27 240.78
Employee Benefit Expense 398.76 346.21 260.78 238.67 190.30 149.17 196.14
Other Expenses 284.42 282.21 217.54 210.81 163.21 129.03 172.98
Operating Profit 129.23 111.03 101.32 87.86 105.30 57.77 199.07
OPM % 8.2% 8% 9.3% 8.2% 12.3% 8.9% 24.6%
Profit Before Exceptional 147.35 123.22 117.64 110.87 114.79 59.14 54.14
Exceptional Items 0.00 0.00 0.00 -0.11 0.00 0.00 0.00
Profit Before Tax + 147.35 123.22 117.64 110.77 114.79 59.14 54.14
Tax Expense 46.41 28.12 28.02 28.25 30.10 15.97 -2.51
Tax % 31.5% 22.8% 23.8% 25.5% 26.2% 27% -4.6%
Profit After Tax 100.95 95.10 89.63 82.51 84.69 43.17 56.65
EPS (Basic) 40.22 37.90 35.72 32.37 32.96 16.80 18.26

Balance Sheet

Particulars Mar 2026 Mar 2025 Mar 2024 Mar 2023 Mar 2022 Mar 2021 Mar 2020
ASSETS
Non-Current Assets + 862.30 714.88 540.48 531.71 501.63 476.44 0.00
Property, Plant & Equipment 649.55 557.71 447.70 452.81 443.70 438.02 0.00
Capital Work in Progress 3.87 30.56 18.75 9.87 7.75 10.24 0.00
Non-Current Investments 44.21 9.80 1.19 40.42 0.18 0.19 0.00
Goodwill 23.74 23.74 0.00 0.00 0.00 0.00 0.00
Other Intangible Assets 12.41 13.81 6.21 5.88 5.89 5.97 0.00
Current Assets + 728.40 741.27 601.16 565.35 559.99 433.80 0.00
Inventories 310.33 370.72 265.00 296.91 332.02 241.35 0.00
Trade Receivables 253.14 250.75 165.18 104.73 108.61 116.68 0.00
Cash and Cash Equivalents 53.73 35.28 78.80 60.16 59.50 41.18 0.00
Current Investments 13.74 0.00 50.28 72.62 0.00 0.00 0.00
LIABILITIES & EQUITY
Total Equity 939.63 849.95 757.20 667.12 631.25 551.94 0.00
Equity Share Capital 25.14 25.09 25.09 25.09 25.69 25.69 0.00
Other Equity 920.99 831.25 738.55 648.52 612.08 532.69 0.00
Non-Current Liabilities 100.12 97.23 69.23 84.02 113.97 98.47 0.00
Current Liabilities 550.96 508.96 315.21 345.92 316.41 259.84 0.00
Total Liabilities 651.08 606.19 384.44 429.94 430.38 358.31 0.00

Cash Flow Statement

Particulars Mar 2026 Mar 2025 Mar 2024 Mar 2023 Mar 2022 Mar 2021 Mar 2020
Cash from Operating Activities 208.69 44.42 79.20 216.00 32.81 80.50 0.00
Cash from Investing Activities -188.76 -176.73 6.21 -159.93 -35.10 -20.76 0.00
Cash from Financing Activities -1.49 82.50 -66.78 -47.82 23.63 -42.38 0.00
Net Increase/Decrease in Cash 18.46 -49.82 18.63 8.26 21.18 17.34 0.00