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 275.16 247.62 292.46 252.14 295.13 245.31 391.30 359.32 399.21 403.44 427.34 382.95
YOY Revenue Growth % 8.38% 0.75% -4.36% 0.39% 7.26% -0.93% 33.79% 42.51% 35.26% 64.46% 9.21% 6.58%
Other Income 1.90 4.17 5.63 4.88 1.64 2.71 2.39 2.87 4.23 1.63 6.80 5.89
Total Income 277.07 251.79 298.10 257.01 296.77 248.03 393.68 362.18 403.43 405.07 434.14 388.84
Total Expenses + 178.06 187.08 211.36 202.76 199.91 205.97 318.78 301.96 365.97 373.58 385.76 348.85
Cost of Materials Consumed 66.73 71.08 84.77 87.89 79.06 78.59 148.14 141.65 116.84 153.27 150.15 109.27
Employee Benefit Expense 61.33 61.55 65.93 65.40 67.89 68.84 91.61 92.37 93.39 103.28 106.37 99.93
Other Expenses 50.01 54.45 60.67 49.46 52.97 58.55 79.03 67.94 76.68 74.77 76.60 67.33
Operating Profit 97.10 60.54 81.10 49.38 95.22 39.34 72.51 57.35 33.24 29.86 41.58 34.10
OPM % 35.3% 24.4% 27.7% 19.6% 32.3% 16% 18.5% 16% 8.3% 7.4% 9.7% 8.9%
Profit Before Tax + 25.42 24.90 38.41 24.50 29.83 20.60 30.37 34.79 37.46 30.77 48.38 36.99
Tax Expense 4.90 9.92 9.83 6.89 1.37 2.56 8.45 10.04 7.07 10.12 13.68 9.99
Tax % 19.3% 39.9% 25.6% 28.1% 4.6% 12.4% 27.8% 28.9% 18.9% 32.9% 28.3% 27%
Profit After Tax 20.52 14.97 28.58 17.61 28.46 18.05 21.92 24.75 30.39 20.66 34.70 27.01
EPS (Basic) 8.18 5.97 11.39 14.04 11.34 7.19 8.73 9.86 12.11 8.23 13.83 10.76

Yearly Financial Results

Consolidated Standalone
Particulars Mar 2025 Mar 2024 Mar 2023 Mar 2022 Mar 2021 Mar 2020 Mar 2019
Revenue from Operations 1,395.13 1,087.36 1,077.88 859.43 652.31 808.97 826.38
YOY Revenue Growth % 28.31% 0.88% 25.42% 31.75% -19.36% -2.11% -
Other Income 12.19 16.32 23.01 9.50 1.38 23.71 3.44
Total Income 1,407.33 1,103.67 1,100.89 868.92 653.69 832.67 829.82
Total Expenses + 1,284.11 801.11 806.29 651.97 456.46 609.90 639.05
Cost of Materials Consumed 485.21 322.79 356.81 298.45 178.27 240.78 273.11
Employee Benefit Expense 346.21 260.78 238.67 190.30 149.17 196.14 187.22
Other Expenses 282.21 217.54 210.81 163.21 129.03 172.98 178.72
Operating Profit 111.03 286.24 271.59 207.46 195.85 199.07 187.32
OPM % 8% 26.3% 25.2% 24.1% 30% 24.6% 22.7%
Profit Before Exceptional 123.22 117.64 110.87 114.79 59.14 54.14 109.45
Exceptional Items 0.00 0.00 -0.11 0.00 0.00 0.00 0.00
Profit Before Tax + 123.22 117.64 110.77 114.79 59.14 54.14 109.45
Tax Expense 28.12 28.02 28.25 30.10 15.97 -2.51 36.07
Tax % 22.8% 23.8% 25.5% 26.2% 27% -4.6% 33%
Profit After Tax 95.10 89.63 82.51 84.69 43.17 56.65 73.37
EPS (Basic) 37.90 35.72 32.37 32.96 16.80 18.26 28.65

Balance Sheet

Particulars Mar 2025 Mar 2024 Mar 2023 Mar 2022 Mar 2021 Mar 2020 Mar 2019
ASSETS
Non-Current Assets + 714.88 540.48 531.71 0.00 0.00 0.00 0.00
Property, Plant & Equipment 557.71 447.70 452.81 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 9.80 1.19 40.42 0.00 0.00 0.00 0.00
Goodwill 23.74 0.00 0.00 0.00 0.00 0.00 0.00
Other Intangible Assets 13.81 6.21 5.88 0.00 0.00 0.00 0.00
Current Assets + 741.27 601.16 565.35 0.00 0.00 0.00 0.00
Inventories 370.72 265.00 296.91 0.00 0.00 0.00 0.00
Trade Receivables 250.75 165.18 104.73 0.00 0.00 0.00 0.00
Cash and Cash Equivalents 35.28 78.80 60.16 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 831.25 738.55 648.52 0.00 0.00 0.00 0.00
Non-Current Liabilities 97.23 69.23 84.02 0.00 0.00 0.00 0.00
Current Liabilities 508.96 315.21 345.92 0.00 0.00 0.00 0.00
Total Liabilities 606.19 384.44 429.94 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 44.42 79.20 216.00 32.81 0.00 0.00 0.00
Cash from Investing Activities -176.73 6.21 -159.93 -35.10 0.00 0.00 0.00
Cash from Financing Activities 82.50 -66.78 -47.82 23.63 0.00 0.00 0.00
Net Increase/Decrease in Cash -49.82 18.63 8.26 21.18 0.00 0.00 0.00