SP Apparels Ltd (SPAL): Financial Statements & Historical Data

COMPANY FINANCIAL DATA

Reported figures at a glance

Stored figures, not live quotes. Price record: 30 September 2026, 9:22 pm +05:30. Financial reporting periods are shown in the tables below.

Stored share price965₹ per share

Reported P/E23.1Times

Book value per share376₹ per share

Reported ROCE14.0 %%

Data sources and reporting basis

Sources: Company data source. Check the company filings linked by the source for the reporting basis and exceptional items.

Different tables can have different reporting dates and accounting bases. Verify the company filings before comparing figures. Missing data is not treated as zero.

How Getaka handles sources, dates and corrections. Page revision dates describe the page, not the age of every financial figure.

Stored market and accounting figures

Price record: 30 September 2026, 9:22 pm +05:30. Not a live quote.

Measure	Stored figure
Market Cap	2,429 Cr.
Current Price	965
High / Low	1,222/585
Stock P/E	23.1
Book Value	376
Dividend Yield	0.31 %
ROCE	14.0 %
ROE	11.2 %
Face Value	10.0

Market cap is in ₹ crore; prices and per-share values are in ₹. P/E is a multiple; yield, ROCE and ROE are percentages. Book value is an accounting figure, not an estimate of the share's investment value.

Competitors

Stock Name ⇩	Market Cap ⇩	Current Price ⇩	High / Low ⇩	Stock P/E ⇩	Book Value ⇩	Dividend Yield ⇩	ROCE ⇩	ROE ⇩	Face Value ⇩
SP Apparels Ltd (SPAL)	2,429 Cr.	965	1,222/585	23.1	376	0.31 %	14.0 %	11.2 %	10.0
Kitex Garments Ltd	2,385 Cr.	120	233/114		51.6	0.42 %	1.59 %	3.22 %	1.00
Lux Industries Ltd	3,331 Cr.	1,107	1,838/805	31.3	610	0.18 %	7.96 %	5.94 %	2.00
Iris Clothings Ltd	1,171 Cr.	61.6	68.0/26.4	66.7	7.45	0.00 %	16.0 %	14.4 %	2.00
Monte Carlo Fashions Ltd	1,094 Cr.	527	865/464	10.5	437	3.79 %	14.0 %	12.8 %	10.0
Industry Average	2,816.09 Cr	1,312.80		64.77	143.34	0.24%	11.25%	16.38%	7.21

All Competitor Stocks of SP Apparels Ltd (SPAL)

FINANCIALS

Quarterly performance

Compare sales, expenses, operating profit and net profit on one chart, across the same reporting quarters.

Sales, expenses & profits

₹ crore

Compare the lines together. Select a metric below to show or hide it.

Chart loads as you scroll. Values are available in the table.

Supporting financial tableAll reported figures · use a chart icon for peer comparison

Quarterly Chart Table

Metric	Jun 2023	Sep 2023	Dec 2023	Mar 2024	Jun 2024	Sep 2024	Dec 2024	Mar 2025	Jun 2025	Sep 2025	Dec 2025	Mar 2026	Jun 2026
Sales	248	292	252	295	245	391	359	399	403	427	383	365	401
Expenses	212	246	218	254	212	342	308	345	351	365	329	321	341
Operating Profit	36	47	34	41	33	50	51	54	53	62	54	44	60
OPM %	15%	16%	14%	14%	13%	13%	14%	14%	13%	15%	14%	12%	15%
Other Income	4	6	5	2	3	2	3	4	2	7	6	4	4
Interest	6	4	5	3	5	11	8	10	12	10	10	9	15
Depreciation	9	10	9	9	10	11	12	11	11	12	12	12	13
Profit before tax	25	38	24	30	21	30	34	37	31	47	37	26	36
Tax %	40%	26%	28%	5%	12%	28%	29%	19%	32%	26%	27%	30%	31%
Net Profit	15	29	18	28	18	22	24	30	21	35	27	19	25
EPS in Rs	5.98	11.38	7.03	11.35	7.20	8.75	9.64	12.12	8.53	13.83	10.74	7.35	9.91

Last Updated: September 29, 2026, 5:59 pm

FINANCIALS

Annual performance

Compare sales, expenses, operating profit and net profit across financial years. Trailing figures remain in the table.

Sales, expenses & profits

₹ crore

Compare the lines together. Select a metric below to show or hide it.

Chart loads as you scroll. Values are available in the table.

Earnings per share

₹ per share

Hover or tap the chart for dated values.

Chart loads as you scroll. Values are available in the table.

Supporting financial tableAll reported figures · use a chart icon for peer comparison

Profit & Loss Chart Table

Last Updated: September 26, 2026, 9:11 pm

Metric	Mar 2014	Mar 2015	Mar 2016	Mar 2017	Mar 2018	Mar 2019	Mar 2020	Mar 2021	Mar 2022	Mar 2023	Mar 2024	Mar 2025	Mar 2026	TTM
Sales	450	471	532	632	662	825	808	652	859	1,081	1,087	1,395	1,578	1,576
Expenses	386	403	447	528	555	691	724	547	707	935	929	1,207	1,367	1,357
Operating Profit	64	69	85	104	106	134	84	105	152	146	158	188	212	220
OPM %	14%	15%	16%	16%	16%	16%	10%	16%	18%	14%	15%	13%	13%	14%
Other Income	1	7	-12	21	16	3	13	1	9	20	16	12	18	20
Interest	36	31	25	18	29	6	23	14	12	19	19	33	41	44
Depreciation	18	20	20	19	22	22	30	32	35	36	38	43	48	50
Profit before tax	12	24	28	87	71	109	44	59	115	111	118	123	141	146
Tax %	46%	60%	33%	38%	33%	33%	-6%	27%	26%	26%	24%	23%	28%
Net Profit	6	10	19	54	48	73	47	43	85	83	90	95	101	105
EPS in Rs	3.97	5.98	10.98	21.30	19.00	28.56	18.26	16.80	32.96	32.88	35.72	37.90	40.16	41.83
Dividend Payout %	0%	0%	0%	0%	3%	0%	0%	13%	0%	9%	0%	0%	7%

YoY Net Profit Growth

Year	2014-2015	2015-2016	2016-2017	2017-2018	2018-2019	2019-2020	2020-2021	2021-2022	2022-2023	2023-2024	2024-2025	2025-2026
YoY Net Profit Growth (%)	66.67%	90.00%	184.21%	-11.11%	52.08%	-35.62%	-8.51%	97.67%	-2.35%	8.43%	5.56%	6.32%
Change in YoY Net Profit Growth (%)	0.00%	23.33%	94.21%	-195.32%	63.19%	-87.70%	27.11%	106.19%	-100.03%	10.79%	-2.88%	0.76%

SP Apparels Ltd (SPAL) has shown an inconsistent trend in YoY Net Profit Growth (%) in the last 12 years from 2014-2015 to 2025-2026.

Growth

Compounded Sales Growth
10 Years:	11%
5 Years:	12%
3 Years:	18%
TTM:	43%

Compounded Profit Growth
10 Years:	25%
5 Years:	11%
3 Years:	4%
TTM:	6%

Stock Price CAGR
10 Years:	Not available
5 Years:	49%
3 Years:	18%
1 Year:	-20%

Return on Equity
10 Years:	13%
5 Years:	12%
3 Years:	12%
Last Year:	12%

Last Updated: September 5, 2025, 1:15 pm

FINANCIALS

Balance sheet

Compare reserves and borrowings across the same financial years. Reserves are an accounting balance, not available cash.

Reserves & borrowings

₹ crore

Compare the lines together. Select a metric below to show or hide it.

Chart loads as you scroll. Values are available in the table.

Supporting financial tableAll reported figures · use a chart icon for peer comparison

Balance Sheet Data Table

Last Updated: July 16, 2026, 4:30 am

Month	Mar 2015	Mar 2016	Mar 2017	Mar 2018	Mar 2019	Mar 2020	Mar 2021	Mar 2022	Mar 2023	Mar 2024	Mar 2025	Mar 2026
Equity Capital	17	17	25	25	26	26	26	26	25	25	25	25
Reserves	59	96	332	372	458	498	533	612	649	739	831	921
Borrowings	304	279	185	223	211	226	194	231	245	203	381	419
Other Liabilities	140	169	134	189	192	143	160	193	179	175	219	226
Total Liabilities	520	561	677	810	887	892	912	1,062	1,097	1,142	1,456	1,591
Fixed Assets	275	277	299	307	317	444	444	450	459	454	595	686
CWIP	0	4	0	6	54	0	10	8	10	19	31	4
Investments	1	1	58	31	0	0	0	3	113	51	10	58
Other Assets	244	280	319	465	515	448	458	602	515	618	821	843
Total Assets	520	561	677	810	887	892	912	1,062	1,097	1,142	1,456	1,591

FINANCIALS

Cash generation

Compare operating cash and free cash flow across reported periods. Negative values remain visible.

Operating & free cash flow

₹ crore

Compare the lines together. Select a metric below to show or hide it.

Chart loads as you scroll. Values are available in the table.

Supporting financial tableAll reported figures · use a chart icon for peer comparison

Cash Flows

Month	Mar 2015	Mar 2016	Mar 2017	Mar 2018	Mar 2019	Mar 2020	Mar 2021	Mar 2022	Mar 2023	Mar 2024	Mar 2025	Mar 2026
Cash from Operating Activity +	84	49	26	-1	82	83	80	27	216	79	44	209
Cash from Investing Activity +	-6	-28	-116	-15	-60	-39	-21	-29	-160	6	-170	-189
Cash from Financing Activity +	-77	-20	92	19	-17	-45	-42	24	-48	-67	82	-1
Net Cash Flow	1	1	2	3	5	-1	17	21	8	19	-44	18
Free Cash Flow	69	23	-11	-40	-3	32	36	-6	164	25	-37	103
CFO/OP	126%	64%	43%	20%	72%	114%	90%	34%	167%	71%	42%	117%

Free cash flowAll reported figures · use a chart icon for peer comparison

Free Cash Flow Table

Free cash flow reported in the stored cash-flow statement (₹ Cr)
Period	Mar 2015	Mar 2016	Mar 2017	Mar 2018	Mar 2019	Mar 2020	Mar 2021	Mar 2022	Mar 2023	Mar 2024	Mar 2025	Mar 2026
Free Cash Flow	69.00	23.00	-11.00	-40.00	-3.00	32.00	36.00	-6.00	164.00	25.00	-37.00	103.00

This table and the chart use the Free Cash Flow row from the same stored cash-flow statement. Free cash flow generally measures operating cash flow after capital expenditure; check the source definition and reporting basis. It is not operating profit minus borrowings.

Financial efficiency feed. Source: www.screener.in. The source URL identifies consolidated accounts. Values from separate feeds can differ, even for the same period; they are not interchangeable. Use each table’s period labels. Data methodology.

FINANCIALS

Financial & business efficiency

Compare collection, inventory, payment and working-capital cycles together in days. Returns on capital and equity follow in a separate percentage chart.

Working capital

Days

Compare the lines together. Select a metric below to show or hide it.

Chart loads as you scroll. Values are available in the table.

Returns on capital & equity

Hover or tap the chart for dated values.

Chart loads as you scroll. Values are available in the table.

Supporting financial tableAll reported figures · use a chart icon for peer comparison

Financial Efficiency Data Table

Month	Mar 2014	Mar 2015	Mar 2016	Mar 2017	Mar 2018	Mar 2019	Mar 2020	Mar 2021	Mar 2022	Mar 2023	Mar 2024	Mar 2025
Debtor Days	44	58	56	78	91	57	42	65	49	35	55	66
Inventory Days	221	190	228	147	268	277	233	327	342	223	214	234
Days Payable	131	173	209	101	145	122	86	123	116	74	80	83
Cash Conversion Cycle	134	74	75	123	215	212	189	269	275	184	190	216
Working Capital Days	99	-79	-58	20	39	42	46	74	81	26	53	50
ROCE %	11%	14%	18%	23%	17%	18%	11%	10%	16%	15%	13%	14%

FINANCIALS

Ownership trends

Compare ownership groups across the same reporting dates. Shareholder counts appear separately below.

Shareholding comparison

Compare the lines together. Select a metric below to show or hide it.

Chart loads as you scroll. Values are available in the table.

Shareholder count

Shareholders

Hover or tap the chart for dated values.

Chart loads as you scroll. Values are available in the table.

Supporting financial tableAll reported figures · use a chart icon for peer comparison

Shareholding Pattern

Month	Sep 2023	Dec 2023	Mar 2024	Jun 2024	Sep 2024	Dec 2024	Mar 2025	Jun 2025	Sep 2025	Dec 2025	Mar 2026	Jun 2026
Promoters	61.93%	61.93%	61.93%	61.93%	61.93%	61.93%	61.93%	61.93%	61.93%	61.93%	61.81%	61.81%
FIIs	1.50%	1.39%	1.53%	1.59%	1.64%	1.83%	1.81%	1.83%	1.49%	1.83%	1.48%	1.49%
DIIs	18.47%	19.08%	18.87%	19.25%	19.56%	19.84%	19.68%	19.92%	19.79%	18.72%	16.57%	16.15%
Public	18.12%	17.61%	17.68%	17.23%	16.88%	16.40%	16.59%	16.32%	16.80%	17.52%	20.13%	20.55%
No. of Shareholders	17,203	16,376	15,677	15,367	16,105	16,823	16,811	16,858	17,095	15,743	17,082	17,353

Mutual fund holdingsReported fund ownership · Expand table

Mutual Fund Holdings Data Table

Fund Name	No of Shares	AUM (%)	Amount Invested (Cr)	Previous Number of Shares	Previous Date	Percentage Change
Franklin India Small Cap Fund	485,350	0.26	32.72	553,032	2026-02-22 13:50:45	-12.24%

Alternate ratio feed. Source: www.way2wealth.com. The accounting basis and ratio definitions require verification against the source. Values from separate feeds can differ, even for the same period; they are not interchangeable. Use each table’s period labels. Data methodology.

FINANCIALS

Ratios from the alternate data feed

Related measures share a chart and a common unit. Use the dated figures below to examine any change.

Profitability ratios

Compare the lines together. Select a metric below to show or hide it.

Chart loads as you scroll. Values are available in the table.

Liquidity ratios

Multiple (×)

Compare the lines together. Select a metric below to show or hide it.

Chart loads as you scroll. Values are available in the table.

Distributions & retention

Compare the lines together. Select a metric below to show or hide it.

Chart loads as you scroll. Values are available in the table.

Interest coverage

Multiple (×)

Compare the lines together. Select a metric below to show or hide it.

Chart loads as you scroll. Values are available in the table.

Valuation multiples

Multiple (×)

Compare the lines together. Select a metric below to show or hide it.

Chart loads as you scroll. Values are available in the table.

Supporting financial tableAll reported figures · use a chart icon for peer comparison

Key Financial Ratios

Month	Mar 25	Mar 24	Mar 23	Mar 22	Mar 21
FaceValue	10.00	10.00	10.00	10.00	10.00
Basic EPS (Rs.)	37.90	35.72	32.37	32.96	16.80
Diluted EPS (Rs.)	37.90	35.72	32.37	32.96	16.80
Cash EPS (Rs.)	55.15	50.76	47.29	46.42	29.38
Book Value[Excl.RevalReserv]/Share (Rs.)	341.27	301.76	265.86	245.69	214.82
Book Value[Incl.RevalReserv]/Share (Rs.)	341.27	301.76	265.86	245.69	214.82
Revenue From Operations / Share (Rs.)	555.99	433.33	429.55	334.50	253.89
PBDIT / Share (Rs.)	79.70	69.38	65.97	62.75	41.15
PBIT / Share (Rs.)	62.45	54.33	51.56	49.29	28.57
PBT / Share (Rs.)	49.10	46.88	44.14	44.68	23.02
Net Profit / Share (Rs.)	37.90	35.72	32.88	32.96	16.80
NP After MI And SOA / Share (Rs.)	37.90	35.72	32.88	32.99	16.82
PBDIT Margin (%)	14.33	16.01	15.35	18.76	16.20
PBIT Margin (%)	11.23	12.53	12.00	14.73	11.25
PBT Margin (%)	8.83	10.81	10.27	13.35	9.06
Net Profit Margin (%)	6.81	8.24	7.65	9.85	6.61
NP After MI And SOA Margin (%)	6.81	8.24	7.65	9.86	6.62
Return on Networth / Equity (%)	11.10	11.73	12.24	13.29	7.73
Return on Capital Employeed (%)	16.54	16.49	17.33	16.99	11.28
Return On Assets (%)	6.53	7.85	7.52	7.98	4.74
Long Term Debt / Equity (X)	0.04	0.01	0.01	0.05	0.09
Total Debt / Equity (X)	0.41	0.23	0.32	0.31	0.32
Asset Turnover Ratio (%)	1.07	0.97	0.99	0.76	0.64
Current Ratio (X)	1.46	1.91	1.61	1.79	1.67
Quick Ratio (X)	0.72	1.07	0.76	0.74	0.74
Inventory Turnover Ratio (X)	4.39	1.15	1.13	1.11	0.76
Dividend Payout Ratio (NP) (%)	0.00	8.39	0.00	0.00	0.00
Dividend Payout Ratio (CP) (%)	0.00	5.90	0.00	0.00	0.00
Earning Retention Ratio (%)	0.00	91.61	0.00	0.00	0.00
Cash Earning Retention Ratio (%)	0.00	94.10	0.00	0.00	0.00
Interest Coverage Ratio (X)	5.97	9.31	8.89	13.60	7.41
Interest Coverage Ratio (Post Tax) (X)	3.84	5.79	5.43	8.15	4.02
Enterprise Value (Cr.)	2022.74	1548.80	951.04	1012.32	529.17
EV / Net Operating Revenue (X)	1.45	1.42	0.88	1.18	0.81
EV / EBITDA (X)	10.11	8.90	5.75	6.28	5.01
MarketCap / Net Operating Revenue (X)	1.23	1.34	0.74	1.02	0.60
Retention Ratios (%)	0.00	91.60	0.00	0.00	0.00
Price / BV (X)	2.00	1.91	1.20	1.38	0.70
Price / Net Operating Revenue (X)	1.23	1.34	0.74	1.02	0.60
EarningsYield	0.05	0.06	0.10	0.09	0.10