Span Divergent Ltd (SDL) Financials - Quarterly Results, Profit & Loss, Balance Sheet, Cash Flow Span Divergent Ltd reported sales of ₹1.02 Cr, operating profit of ₹-1.04 Cr (OPM -101.96%) and net profit of ₹-1.19 Cr for the quarter ended Jun 2026. Figures in ₹ crore, consolidated where available.
SDL quarterly results (₹ Cr) Metric Sep 2024 Dec 2024 Mar 2025 Jun 2025 Sep 2025 Dec 2025 Mar 2026 Jun 2026 Sales 2.8 1.9 0.55 1.07 7.65 3.86 4.65 1.02 Expenses 2.56 2.12 1.49 1.73 7.65 4.94 5.51 2.06 Operating Profit 0.24 -0.22 -0.94 -0.66 0 -1.08 -0.86 -1.04 OPM 8.57% -11.58% -170.91% -61.68% 0% -27.98% -18.49% -101.96% Other Income 0.25 0.47 0.34 0.91 0.22 0.34 0.15 0.28 Interest 0.15 0.14 0.15 0.12 0.12 0.11 0.12 0.14 Depreciation 0.28 0.28 0.24 0.27 0.27 0.28 0.3 0.24 Profit before tax 0.06 -0.17 -0.99 -0.14 -0.17 -1.13 -1.13 -1.14 Tax 16.67% 23.53% 4.04% 21.43% 11.76% 0.88% -0.88% 3.51% Net Profit 0.05 -0.21 -1.03 -0.17 -0.18 -1.13 -1.12 -1.19 EPS in Rs 0.24 -0.27 -1.63 -0.18 -0.24 -1.78 -1.32 -1.45
SDL profit & loss, annual (₹ Cr) Metric Mar 2022 Mar 2023 Mar 2024 Mar 2025 Mar 2026 TTM Sales 13.09 12.52 12.33 8.96 17.23 17.18 Expenses 12.67 11.42 10.94 9.61 19.82 20.16 Operating Profit 0.42 1.1 1.39 -0.65 -2.59 -2.98 OPM 3.21% 8.79% 11.27% -7.25% -15.03% -17.35% Other Income -7.54 -3.45 1.77 1.25 1.29 0.99 Interest 1.08 1 0.72 0.6 0.43 0.49 Depreciation 2.17 2.17 1.64 1.09 1.17 1.09 Profit before tax -10.37 -5.52 0.8 -1.09 -2.9 -3.57 Tax -2.12% -1.81% 2.5% 17.43% 1.38% - Net Profit -10.15 -5.42 0.79 -1.28 -2.95 -3.62 EPS in Rs -17.94 -9.25 1.79 -1.68 -3.44 -4.79 Dividend Payout 0% 0% 0% 0% 0% -
SDL balance sheet (₹ Cr) Metric Mar 2023 Mar 2024 Mar 2025 Sep 2025 Mar 2026 Equity Capital 5.46 5.46 5.46 5.46 7.26 Reserves -8.3 -7.35 -8.27 -8.5 7.6 Borrowings 11.15 9.11 8.36 7.34 7.14 Other Liabilities 17.02 16.64 17.28 23.27 6.9 Total Liabilities 25.33 23.86 22.83 27.57 28.9 Fixed Assets 13.12 10.75 9.64 9.87 9.33 CWIP 0 0 0 0 0 Investments 3.95 4.69 6.3 5.43 5.15 Other Assets 8.26 8.42 6.89 12.27 14.42 Total Assets 25.33 23.86 22.83 27.57 28.9
SDL cash flows (₹ Cr) Metric Mar 2022 Mar 2023 Mar 2024 Mar 2025 Mar 2026 Cash from Operating Activity 7.03 1.98 2.5 1.86 0.22 Cash from Investing Activity -2.05 0.53 0.12 -1.05 1.55 Cash from Financing Activity -5.5 -2.3 -2.09 -1.15 4.12 Net Cash Flow -0.52 0.2 0.53 -0.34 5.89 Free Cash Flow 8.12 1.85 2.12 1.91 -0.19 CFO/OP 1,717% 185% 183% -185% -15%
SDL ratios Metric Mar 2022 Mar 2023 Mar 2024 Mar 2025 Mar 2026 Debtor Days 44.06 55.39 45.88 56.62 32.62 Inventory Days 179.48 317.65 206.08 123.31 40.32 Days Payable 213.76 526.78 480.26 426.66 136.2 Cash Conversion Cycle 9.77 -153.74 -228.3 -246.72 -63.26 Working Capital Days -428.58 -599.98 -608.63 -930.83 -111.43 ROCE -3.67% -9.5% 36.03% -186.79% -29.96%