S.P. Apparels Ltd (SPAL) Financials - Quarterly Results, Profit & Loss, Balance Sheet, Cash Flow S.P. Apparels Ltd reported sales of ₹401 Cr, operating profit of ₹60 Cr (OPM 15%) and net profit of ₹25 Cr for the quarter ended Jun 2026. Figures in ₹ crore, consolidated where available.
SPAL quarterly results (₹ Cr) Metric Sep 2024 Dec 2024 Mar 2025 Jun 2025 Sep 2025 Dec 2025 Mar 2026 Jun 2026 Sales 391 359 399 403 427 383 365 401 Expenses 342 308 345 351 365 329 321 341 Operating Profit 50 51 54 53 62 54 44 60 OPM 13% 14% 14% 13% 15% 14% 12% 15% Other Income 2 3 4 2 7 6 4 4 Interest 11 8 10 12 10 10 9 15 Depreciation 11 12 11 11 12 12 12 13 Profit before tax 30 34 37 31 47 37 26 36 Tax 28% 29% 19% 32% 26% 27% 30% 31% Net Profit 22 24 30 21 35 27 19 25 EPS in Rs 8.75 9.64 12.12 8.53 13.83 10.74 7.35 9.91
SPAL profit & loss, annual (₹ Cr) Metric Mar 2022 Mar 2023 Mar 2024 Mar 2025 Mar 2026 TTM Sales 859 1,081 1,087 1,395 1,579 1,576 Expenses 707 935 929 1,207 1,367 1,357 Operating Profit 152 146 158 188 211 220 OPM 18% 14% 15% 13% 13% 14% Other Income 9 20 16 12 18 20 Interest 12 19 19 33 41 44 Depreciation 35 36 38 43 48 50 Profit before tax 115 111 118 123 141 146 Tax 26% 26% 24% 23% 28% - Net Profit 85 83 90 95 101 105 EPS in Rs 32.96 32.88 35.72 37.9 40.11 41.83 Dividend Payout 0% 9% 0% 0% 0% -
SPAL balance sheet (₹ Cr) Metric Mar 2023 Mar 2024 Mar 2025 Sep 2025 Mar 2026 Equity Capital 25 25 25 25 25 Reserves 649 739 831 873 921 Borrowings 245 203 381 405 419 Other Liabilities 179 175 219 224 226 Total Liabilities 1,097 1,142 1,456 1,527 1,591 Fixed Assets 459 454 595 688 686 CWIP 10 19 31 10 4 Investments 113 51 10 25 58 Other Assets 515 618 821 805 843 Total Assets 1,097 1,142 1,456 1,527 1,591
SPAL cash flows (₹ Cr) Metric Mar 2022 Mar 2023 Mar 2024 Mar 2025 Mar 2026 Cash from Operating Activity 27 216 79 44 209 Cash from Investing Activity -29 -160 6 -170 -189 Cash from Financing Activity 24 -48 -67 82 -1 Net Cash Flow 21 8 19 -44 18 Free Cash Flow -6 164 25 -37 103 CFO/OP 34% 167% 71% 42% 117%
SPAL ratios Metric Mar 2022 Mar 2023 Mar 2024 Mar 2025 Mar 2026 Debtor Days 49 35 55 66 59 Inventory Days 342 223 214 234 167 Days Payable 116 74 80 83 69 Cash Conversion Cycle 275 184 190 216 156 Working Capital Days 80 26 53 50 27 ROCE 16% 15% 13% 14% 14%