S. P. Apparels Limited

S. P. Apparels Limited (SPAL) financial statements and selected valuation metrics from NSE/BSE exchange filings through 30 June 2026.

Consumer Discretionary›Textiles›Textiles & Apparels›Garments & Apparels

s-p-apparels.com(opens the company website in a new tab)
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Key metrics

Price as of 2026-09-02

Stock price
₹1072.40
Market cap
2,697 Cr
Stock P/E
27.7
P/B
2.87
Dividend yield
0.2%

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Share price

NSE closing price from historical market data.

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Statement tables · Consolidated

Switches quarterly, P&L, balance sheet, and cash flow. Key metrics and ratios stay on consolidated when available.

Amounts in ₹ Cr · NSE preferred when both exchanges report the same period · tap + to expand rows

Quarterly results

Quarterly · ₹ Cr · tap + rows to expand

MetricSept 2023Dec 2023Mar 2024Jun 2024Sept 2024Dec 2024Mar 2025Jun 2025Sept 2025Dec 2025Mar 2026Jun 2026
Sales292 Cr252 Cr295 Cr245 Cr391 Cr359 Cr399 Cr403 Cr427 Cr383 Cr365 Cr401 Cr
Operating expenses (approx.)246 Cr218 Cr254 Cr212 Cr342 Cr308 Cr345 Cr351 Cr364 Cr326 Cr320 Cr340 Cr
EBITDA47 Cr34 Cr41 Cr33 Cr50 Cr51 Cr54 Cr53 Cr64 Cr57 Cr45 Cr61 Cr
OPM %15.9%13.7%13.8%13.5%12.7%14.2%13.6%13.1%14.9%14.8%12.2%15.3%
Other income6 Cr5 Cr2 Cr3 Cr2 Cr3 Cr4 Cr2 Cr7 Cr6 Cr4 Cr4 Cr
Interest4 Cr5 Cr3 Cr5 Cr11 Cr8 Cr10 Cr12 Cr10 Cr10 Cr9 Cr15 Cr
Depreciation10 Cr9 Cr9 Cr10 Cr11 Cr11 Cr11 Cr11 Cr12 Cr12 Cr12 Cr13 Cr
Profit before tax38 Cr25 Cr30 Cr21 Cr30 Cr35 Cr37 Cr31 Cr47 Cr37 Cr26 Cr36 Cr
Tax %25.6%28.1%4.6%12.4%27.8%28.9%18.9%32.9%25.9%27.0%29.7%30.6%
Net profit29 Cr18 Cr28 Cr18 Cr22 Cr25 Cr30 Cr21 Cr35 Cr27 Cr19 Cr25 Cr
EPS (₹)₹11.39₹14.04₹11.34₹7.19₹8.73₹9.86₹12.11₹8.23₹13.83₹10.76₹7.40₹9.89

Profit & loss (annual)

Annual · last column is TTM · ₹ Cr · tap + to expand

MetricMar 2019BSE balance sheet (this exchange's own filing had none for this period)Mar 2020BSE balance sheet (this exchange's own filing had none for this period)Mar 2021BSE balance sheet (this exchange's own filing had none for this period)Mar 2022BSE balance sheet (this exchange's own filing had none for this period)Mar 2023Mar 2024Mar 2025Mar 2026TTM
Sales826 Cr809 Cr652 Cr859 Cr1,078 Cr1,087 Cr1,395 Cr1,579 CrSign in for TTM
Operating expenses (approx.)693 Cr726 Cr548 Cr708 Cr935 Cr930 Cr1,207 Cr1,361 CrSign in for TTM
EBITDA134 Cr83 Cr104 Cr152 Cr143 Cr158 Cr188 Cr218 CrSign in for TTM
OPM %16.2%10.3%16.0%17.7%13.2%14.5%13.5%13.8%Sign in for TTM
Other income3 Cr24 Cr1 Cr9 Cr23 Cr16 Cr12 Cr18 CrSign in for TTM
Interest6 Cr23 Cr14 Cr12 Cr19 Cr19 Cr33 Cr41 CrSign in for TTM
Depreciation22 Cr30 Cr32 Cr35 Cr36 Cr38 Cr43 Cr48 CrSign in for TTM
Profit before tax109 Cr54 Cr59 Cr115 Cr111 Cr118 Cr123 Cr141 CrSign in for TTM
Tax %33.0%-4.6%27.0%26.2%25.5%23.8%22.8%28.4%Sign in for TTM
Net profit73 Cr57 Cr43 Cr85 Cr83 Cr90 Cr95 Cr101 CrSign in for TTM
EPS (₹)₹28.65₹18.26₹16.80₹32.96₹32.37₹35.72₹37.90₹40.22Sign in for TTM
Dividend payout %———6.8%0.0%8.4%0.0%5.0%Sign in for TTM
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Trailing twelve months totals and margin rows

Balance sheet

Annual · ₹ Cr · tap + rows to expand

MetricMar 2019BSE balance sheet (this exchange's own filing had none for this period)Mar 2020BSE balance sheet (this exchange's own filing had none for this period)Mar 2021BSE balance sheet (this exchange's own filing had none for this period)Mar 2022BSE balance sheet (this exchange's own filing had none for this period)Mar 2023Mar 2024Mar 2025Mar 2026
Equity capital26 Cr26 Cr26 Cr26 Cr25 Cr25 Cr25 Cr25 Cr
Reserves458 Cr498 Cr533 Cr612 Cr649 Cr739 Cr831 Cr921 Cr
Borrowings201 Cr217 Cr183 Cr214 Cr245 Cr203 Cr381 Cr400 Cr
Other liabilities208 Cr159 Cr175 Cr217 Cr185 Cr181 Cr225 Cr251 Cr
Total liabilities887 Cr892 Cr910 Cr1,062 Cr1,097 Cr1,142 Cr1,456 Cr1,591 Cr
Fixed assets (net)311 Cr438 Cr438 Cr444 Cr453 Cr448 Cr558 Cr650 Cr
CWIP54 Cr0 Cr10 Cr8 Cr10 Cr19 Cr31 Cr4 Cr
Investments0.28 Cr0.19 Cr0.19 Cr0.18 Cr113 Cr51 Cr10 Cr58 Cr
Inventories248 Cr228 Cr241 Cr332 Cr297 Cr265 Cr371 Cr310 Cr
Trade receivables128 Cr94 Cr117 Cr109 Cr105 Cr165 Cr251 Cr253 Cr
Cash & bank4 Cr46 Cr41 Cr60 Cr60 Cr79 Cr35 Cr54 Cr
Other assets141 Cr86 Cr63 Cr110 Cr60 Cr115 Cr201 Cr262 Cr
Total assets887 Cr892 Cr910 Cr1,062 Cr1,097 Cr1,142 Cr1,456 Cr1,591 Cr

Cash flows

Annual · ₹ Cr · tap + rows to expand · last column includes FCF

MetricMar 2019BSE balance sheet (this exchange's own filing had none for this period)Mar 2020BSE balance sheet (this exchange's own filing had none for this period)Mar 2021BSE balance sheet (this exchange's own filing had none for this period)Mar 2022BSE balance sheet (this exchange's own filing had none for this period)Mar 2023Mar 2024Mar 2025Mar 2026
Cash from operating activity———33 Cr216 Cr79 Cr44 Cr209 Cr
Cash from investing———-35 Cr-160 Cr6 Cr-177 Cr-189 Cr
Cash from financing———24 Cr-48 Cr-67 Cr82 Cr-1 Cr
Net cash flow———21 Cr8 Cr19 Cr-50 Cr18 Cr
Free cash flow (OCF − Capex)———-6 Cr164 Cr24 Cr-38 Cr101 Cr

Ratios

Ratios as reported or derived per annual period.

MetricMar 2019BSE balance sheet (this exchange's own filing had none for this period)Mar 2020BSE balance sheet (this exchange's own filing had none for this period)Mar 2021BSE balance sheet (this exchange's own filing had none for this period)Mar 2022BSE balance sheet (this exchange's own filing had none for this period)Mar 2023Mar 2024Mar 2025Mar 2026
ROCE %29.1%14.7%10.0%15.0%14.2%14.2%12.7%13.6%
ROE %18.5%0.0%8.1%14.6%0.0%0.0%11.2%10.7%
Debtor days5742654635556558
Inventory days330345493405303300278221
Days payable1461281861451011129992
Cash conversion cycle241260372306237243244188
Debt / equity0.420.420.330.340.370.270.450.43
Current ratio1.461.531.671.771.631.911.461.32
Net debt / EBITDA0.000.000.000.001.290.791.841.59

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