| S P Apparels Ltd | Industry : (Textiles) | |
|---|---|---|
|
BSE Code : 540048 |
NSE Symbol : SPAL |
P/E(TTM) : 20.35 |
|
ISIN Demat : INE212I01016 |
Div & Yield% : 0.00 |
EPS(TTM) : 35.84 |
|
Book Value(₹) : 356.96 |
Market Cap(₹Cr) : 1,830.13 |
Face Value(₹) : 10.00 |
| Particulars | Dec '25 | Dec '24 | Dec '23 | Dec '22 | Dec '21 |
|---|---|---|---|---|---|
| INCOME : | |||||
| Sales Turnover | - | - | - | - | - |
| Excise Duty | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Net Sales | 981.62 | 948.32 | 942.50 | 735.09 | 536.01 |
| Other Income | 7.38 | 15.66 | 19.82 | 9.37 | 1.12 |
| Stock Adjustments | 35.93 | -20.77 | -21.25 | 54.13 | 10.44 |
| Total Income | 1,024.93 | 943.21 | 941.07 | 798.59 | 547.57 |
| EXPENDITURE : | |||||
| Raw Materials | 354.81 | 323.76 | 358.55 | 304.35 | 179.00 |
| Power and Fuel Cost | 44.74 | 40.62 | 34.21 | 34.07 | 27.60 |
| Other Manufacturing Expenses | 152.38 | 119.32 | 119.39 | 93.23 | 78.61 |
| Selling and Administration Expenses | 15.35 | 15.58 | 15.46 | 17.11 | 14.84 |
| Miscellaneous Expenses | 13.55 | 17.97 | 18.17 | 8.06 | 8.12 |
| Employee Benefit Expenses | 275.26 | 242.09 | 223.66 | 186.23 | 142.02 |
| Less: Preoperative Expenditure | - | - | - | - | - |
| Total Expenses | - | - | - | - | - |
| Operating Profit | 168.84 | 183.87 | 171.65 | 155.55 | 97.38 |
| Interest | 19.98 | 13.11 | 15.62 | 10.60 | 13.07 |
| Gross Profit | 148.86 | 170.76 | 156.03 | 144.95 | 84.31 |
| Depreciation | 37.12 | 35.06 | 33.75 | 32.41 | 30.41 |
| Profit Before Tax | 111.74 | 135.70 | 122.28 | 112.54 | 53.90 |
| Current Tax | 30.58 | 30.30 | 29.98 | 26.95 | 16.53 |
| Fringe Benefit tax | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Deferred Tax | -2.36 | 1.63 | 0.49 | 2.40 | -1.32 |
| Reported Net Profit | 83.53 | 103.76 | 91.81 | 83.20 | 38.68 |
| Extraordinary Items | 0.52 | 7.71 | 0.13 | -0.09 | -0.16 |
| Adjusted Net Profit | 83.01 | 96.05 | 91.68 | 83.29 | 38.84 |
| Adjustment below Net Profit | 0.00 | 0.01 | -5.17 | 0.00 | 0.00 |
| Profit/Loss Balance carried down | 522.11 | 425.88 | 339.83 | 262.41 | 223.73 |
| Statutory Appropriations | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Appropriations | 0.00 | 7.53 | 0.60 | 5.78 | 0.00 |
| P & L Balance carried down | 605.65 | 522.11 | 425.88 | 339.83 | 262.41 |
| 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 (%) | 0.00 | 0.00 | 30.00 | 0.00 | 22.50 |
| Dividend Per Share(Rs) | 0.00 | 0.00 | 3.00 | 0.00 | 2.25 |
| Earnings Per Share-Unit Curr | 33.29 | 41.35 | 36.59 | 32.38 | 15.06 |
| Earnings Per Share(Adj)-Unit Curr | - | - | - | - | - |
| Book Value | 342.48 | 310.45 | 269.03 | 245.25 | 214.90 |
| Book Value(Adj)-Unit Curr | 342.48 | 310.45 | 269.03 | 245.25 | 214.90 |
