| S P Apparels Ltd | Industry : (Readymade Garments/ Apparells) | |
|---|---|---|
|
BSE Code : 540048 |
NSE Symbol : SPAL |
P/E(TTM) : 26.67 |
|
ISIN Demat : INE212I01016 |
Div & Yield% : 0.30 |
EPS(TTM) : 37.59 |
|
Book Value(₹) : 373.70 |
Market Cap(₹Cr) : 2,520.55 |
Face Value(₹) : 10.00 |
| Particulars | Dec '26 | Dec '25 | Dec '24 | Dec '23 | Dec '22 |
|---|---|---|---|---|---|
| INCOME : | |||||
| Sales Turnover | - | - | - | - | - |
| Excise Duty | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Net Sales | 1,113.44 | 981.62 | 948.32 | 942.50 | 735.09 |
| Other Income | 6.77 | 7.38 | 15.66 | 19.82 | 9.37 |
| Stock Adjustments | -23.69 | 35.93 | -20.77 | -21.25 | 54.13 |
| Total Income | 1,096.52 | 1,024.93 | 943.21 | 941.07 | 798.59 |
| EXPENDITURE : | |||||
| Raw Materials | 367.35 | 354.81 | 323.76 | 358.55 | 304.35 |
| Power and Fuel Cost | 42.55 | 44.74 | 40.62 | 34.21 | 34.07 |
| Other Manufacturing Expenses | 147.27 | 152.38 | 119.32 | 119.39 | 93.23 |
| Selling and Administration Expenses | 17.73 | 15.35 | 15.58 | 15.46 | 17.11 |
| Miscellaneous Expenses | 22.88 | 13.55 | 17.97 | 18.17 | 8.06 |
| Employee Benefit Expenses | 310.63 | 275.26 | 242.09 | 223.66 | 186.23 |
| Less: Preoperative Expenditure | - | - | - | - | - |
| Total Expenses | - | - | - | - | - |
| Operating Profit | 188.13 | 168.84 | 183.87 | 171.65 | 155.55 |
| Interest | 27.42 | 19.98 | 13.11 | 15.62 | 10.60 |
| Gross Profit | 160.71 | 148.86 | 170.76 | 156.03 | 144.95 |
| Depreciation | 41.07 | 37.12 | 35.06 | 33.75 | 32.41 |
| Profit Before Tax | 119.64 | 111.74 | 135.70 | 122.28 | 112.54 |
| Current Tax | 30.20 | 30.58 | 30.30 | 29.98 | 26.95 |
| Fringe Benefit tax | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Deferred Tax | 1.59 | -2.36 | 1.63 | 0.49 | 2.40 |
| Reported Net Profit | 87.84 | 83.53 | 103.76 | 91.81 | 83.20 |
| Extraordinary Items | -0.05 | 0.87 | 7.71 | 0.13 | -0.09 |
| Adjusted Net Profit | 87.89 | 82.66 | 96.05 | 91.68 | 83.29 |
| Adjustment below Net Profit | 0.00 | 0.00 | 0.01 | -5.17 | 0.00 |
| Profit/Loss Balance carried down | 605.65 | 522.11 | 425.88 | 339.83 | 262.41 |
| Statutory Appropriations | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Appropriations | 5.02 | 0.00 | 7.53 | 0.60 | 5.78 |
| P & L Balance carried down | 688.47 | 605.65 | 522.11 | 425.88 | 339.83 |
| Dividend | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Preference Dividend | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Equity Dividend (%) | 30.00 | 0.00 | 0.00 | 30.00 | 0.00 |
| Dividend Per Share(Rs) | 3.00 | 0.00 | 0.00 | 3.00 | 0.00 |
| Earnings Per Share-Unit Curr | 34.94 | 33.29 | 41.35 | 36.59 | 32.38 |
| Earnings Per Share(Adj)-Unit Curr | - | - | - | - | - |
| Book Value | 373.70 | 342.63 | 310.45 | 269.03 | 245.25 |
| Book Value(Adj)-Unit Curr | 373.70 | 342.63 | 310.45 | 269.03 | 245.25 |
