S. P. APPARELS LIMITED (SPAL)

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

Consolidated Standalone
Particulars Sep 2023 Dec 2023 Mar 2024 Jun 2024 Sep 2024 Dec 2024 Mar 2025 Jun 2025 Sep 2025 Dec 2025 Mar 2026 Jun 2026
Revenue from Operations 251.46 223.81 255.12 214.05 256.04 233.56 277.98 289.68 307.81 264.42 251.53 275.12
YOY Revenue Growth % -6.42% 2.04% 8.65% -1.78% 1.82% 4.35% 8.96% 35.34% 20.22% 13.21% -9.51% -5.03%
Other Income 4.71 4.84 1.92 2.49 1.19 0.85 2.86 1.29 1.75 2.73 1.00 1.26
Total Income 256.16 228.66 257.04 216.53 257.23 234.41 280.84 290.98 309.56 267.15 252.53 276.38
Total Expenses + 213.66 199.50 224.72 189.38 232.14 208.17 247.57 261.88 272.20 241.67 224.83 241.37
Cost of Materials Consumed 84.77 87.89 79.06 76.87 99.28 95.49 77.37 103.31 100.11 69.11 64.98 89.48
Employee Benefit Expense 61.15 60.64 63.67 63.15 70.12 70.33 71.67 80.35 83.80 77.51 68.97 72.54
Other Expenses 53.62 43.61 47.27 51.47 60.39 53.22 60.93 63.38 63.87 52.64 50.54 59.36
Operating Profit 37.79 24.32 30.40 24.67 23.90 25.39 30.41 27.81 35.61 22.75 26.70 33.75
OPM % 15% 10.9% 11.9% 11.5% 9.3% 10.9% 10.9% 9.6% 11.6% 8.6% 10.6% 12.3%
Profit Before Tax + 42.50 29.16 32.32 27.15 25.09 26.24 33.27 29.10 37.36 25.48 27.70 35.01
Tax Expense 9.64 6.89 5.48 4.40 7.06 8.23 8.53 9.21 10.07 6.17 6.35 8.48
Tax % 22.7% 23.6% 17% 16.2% 28.1% 31.4% 25.6% 31.6% 26.9% 24.2% 22.9% 24.2%
Profit After Tax 32.86 22.27 26.84 22.76 18.03 18.01 24.74 19.89 27.29 19.30 21.35 26.54
EPS (Basic) 26.20 17.74 10.70 9.07 7.18 7.18 9.86 7.93 10.88 7.69 8.50 10.56

Yearly Financial Results

Consolidated Standalone
Particulars Mar 2026 Mar 2025 Mar 2024 Mar 2023 Mar 2022 Mar 2021 Mar 2020
Revenue from Operations 1,113.44 981.62 948.32 939.52 735.09 575.52 758.31
YOY Revenue Growth % 13.43% 3.51% 0.94% 27.81% 27.73% -24.11% -
Other Income 6.77 7.38 15.66 22.80 9.37 1.17 23.81
Total Income 1,120.21 989.01 963.98 962.32 744.46 576.69 782.12
Total Expenses + 1,000.58 877.26 828.29 840.05 623.68 522.79 607.47
Cost of Materials Consumed 337.51 349.01 322.79 356.81 298.45 178.27 240.78
Employee Benefit Expense 310.63 275.26 242.09 223.66 180.62 147.97 195.02
Other Expenses 230.42 226.01 193.50 187.22 149.83 127.47 171.68
Operating Profit 112.86 104.36 120.03 99.48 111.41 52.72 150.84
OPM % 10.1% 10.6% 12.7% 10.6% 15.2% 9.2% 19.9%
Profit Before Exceptional 119.64 111.75 135.69 122.28 120.78 53.90 50.65
Exceptional Items 0.00 0.00 0.00 0.00 0.00 0.00 9.73
Profit Before Tax + 119.64 111.75 135.69 122.28 120.78 53.90 60.38
Tax Expense 31.79 28.22 31.93 30.46 37.58 15.21 -3.11
Tax % 26.6% 25.2% 23.5% 24.9% 31.1% 28.2% -5.2%
Profit After Tax 87.84 83.53 103.76 91.81 83.20 38.68 63.49
EPS (Basic) 35.00 33.29 41.35 36.02 32.38 15.06 17.14

Balance Sheet

Particulars Mar 2026 Mar 2025 Mar 2024 Mar 2023 Mar 2022 Mar 2021 Mar 2020
ASSETS
Non-Current Assets + 901.52 801.41 600.88 579.18 529.76 479.89 0.00
Property, Plant & Equipment 530.16 435.70 433.31 438.57 433.55 437.25 0.00
Capital Work in Progress 3.83 30.56 18.75 9.87 7.75 10.24 0.00
Non-Current Investments 227.79 223.64 63.24 102.46 8.23 8.14 0.00
Goodwill 0.00 0.00 0.00 0.00 0.00 0.00 0.00
Other Intangible Assets 12.17 13.64 0.34 0.00 0.00 0.70 0.00
Current Assets + 472.99 467.46 445.33 425.21 471.05 401.28 0.00
Inventories 239.32 288.84 214.76 237.02 295.90 241.35 0.00
Trade Receivables 113.05 104.03 84.11 42.32 61.92 93.87 0.00
Cash and Cash Equivalents 52.87 29.70 59.67 47.08 56.01 31.71 0.00
Current Investments 13.74 0.00 50.28 72.62 0.00 0.00 0.00
LIABILITIES & EQUITY
Total Equity 939.44 859.75 779.00 675.07 630.13 552.15 0.00
Equity Share Capital 25.14 25.09 25.09 25.09 25.69 25.69 0.00
Other Equity 914.31 834.66 753.91 649.97 604.43 526.46 0.00
Non-Current Liabilities 102.20 90.55 69.87 76.73 112.40 99.02 0.00
Current Liabilities 332.87 318.57 197.33 252.59 258.29 229.99 0.00
Total Liabilities 435.07 409.12 267.20 329.32 370.69 329.01 0.00

Cash Flow Statement

Particulars Mar 2026 Mar 2025 Mar 2024 Mar 2023 Mar 2022 Mar 2021 Mar 2020
Cash from Operating Activities 169.11 43.32 97.75 226.98 45.56 79.40 0.00
Cash from Investing Activities -147.46 -183.27 -4.14 -155.83 -33.57 -20.76 0.00
Cash from Financing Activities 1.51 109.98 -81.02 -73.16 17.05 -45.37 0.00
Net Increase/Decrease in Cash 23.18 -29.98 12.59 -2.02 28.88 13.29 0.00