SP Refractories Peer Comparison

NSE: SPRL

₹140.00

₹-0.25 (-0.18%)

As on 15-Oct-2026 11:14IST

Market cap

₹25 Cr

Revenue (TTM)

₹28 Cr

P/E Ratio

7.1

P/B Ratio

1.6

Div. Yield

0.7 %

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	SP Refractories	RHI Magnesita	ACC	The Ramco Cements	JSW Cement
Market cap (₹ Cr)	25	7,669	21,432	18,984	15,515
Revenue (₹ Cr)	28	4,074	25,369	9,228	6,849
Net Profit (₹ Cr)	3.53	-353.60	1,901.58	638.61	677.69
Net Margin (%)	12.53	-8.60	7.38	6.89	9.61
RoE (%)	24.59	5.79	9.39	2.41	12.64
Price to Earnings	7.11	--	11.23	29.44	20.40
Price-To-Book	1.56	2.12	1.04	2.34	2.35

Income Statement
Liabilities
Assets
Cashflow
Ratios

Income Statement (₹ Cr)

	SP Refractories	RHI Magnesita	ACC	The Ramco Cements	JSW Cement
Operating Revenue	28.15	4,019.95	25,961.85	9,028.76	6,512.46
Total Income	28.17	4,057.28	26,374.33	9,080.16	6,664.86
Total Expenditure	22.87	3,586.27	23,022.19	7,601.31	5,272.18
EBITDA	5.29	433.68	2,939.66	1,427.45	1,240.28
Depreciation	0.42	197.02	1,118.34	740.16	322.24
EBIT	4.87	236.65	1,821.32	687.29	918.04
Interest	0.15	37.52	112.05	420.76	377.96
Other Income	0.02	37.34	412.48	51.40	152.40
Exceptional Items	--	-556.24	27.95	553.17	-1,504.48
Profit before Tax	4.74	-319.77	2,156.55	871.10	-781.22
Provision for Tax	1.21	63.16	19.32	179.10	17.56
Profit after Tax	3.53	-382.94	2,137.23	692.00	-798.78

Liabilities (₹ Cr)

	SP Refractories	RHI Magnesita	ACC	The Ramco Cements	JSW Cement
Shareholder's Funds	16.12	3,560.45	20,550.54	8,093.51	6,550.41
Minority Interest	--	--	3.95	0.37	-22.56
Non-Current Liabilities	1.30	985.90	1,209.25	4,142.33	3,887.43
Current Liabilities	1.36	939.93	5,761.52	4,435.21	3,970.01
Total Liabilities	18.77	5,506.99	27,525.26	16,671.42	14,385.29

Assets (₹ Cr)

	SP Refractories	RHI Magnesita	ACC	The Ramco Cements	JSW Cement
Non-Current Assets	7.80	2,899.07	16,152.37	14,241.45	11,512.76
Current Assets	10.98	2,587.21	11,372.89	2,429.97	2,872.53
Total Assets	18.77	5,506.99	27,525.26	16,671.42	14,385.29
Total Debt*	1.07	321.77	0.00	3,852.05	4,081.61
Net Current Assets	9.62	1,647.28	5,611.37	-2,005.24	-1,097.48
Contingent Liabilities	--	27.31	3,366.17	990.20	153.19

Cashflow (₹ Cr)

	SP Refractories	RHI Magnesita	ACC	The Ramco Cements	JSW Cement
Cash From Operating Activities	1.31	409.10	-1,364.01	1,611.06	1,170.21
Cash Flow from Investing Activities	-0.89	-339.33	1,273.02	-338.14	-1,649.09
Cash from Financing Activities	-0.41	-8.95	-422.42	-1,256.74	860.78
Net Cash Inflow / Outflow	0.00	60.82	-513.41	16.18	381.90

Ratios

Profitability Ratios

	SP Refractories	RHI Magnesita	ACC	The Ramco Cements	JSW Cement
ROCE (%)	28.58	-6.95	11.60	10.75	-4.21
ROE (%)	24.59	-10.13	10.93	8.91	-18.48
ROA (%)	18.74	-6.82	8.07	4.19	-6.08
EBIT Margin (%)	18.86	11.72	12.91	16.38	21.38
Net Margin (%)	12.53	-9.44	8.10	7.62	-11.98
Cash Profit Margin (%)	14.02	-4.62	11.92	10.80	-6.55

Growth Ratios

	SP Refractories	RHI Magnesita	ACC	The Ramco Cements	JSW Cement
Revenue Growth (%)	-6.95	9.40	18.44	5.99	12.03
EBIT Growth (%)	50.06	-6.90	-18.91	15.97	70.81
Net Profit Growth (%)	68.80	-289.09	-11.03	158.07	-387.77
EPS Growth (%)	68.80	-289.09	-11.03	156.24	-387.54
Book Value Growth (%)	28.03	-10.96	10.76	8.76	192.69

Valuation Ratios

	SP Refractories	RHI Magnesita	ACC	The Ramco Cements	JSW Cement
Price / Earnings	5.88	0.00	11.01	31.40	0.00
Price / Book Value	1.29	1.96	1.15	2.71	2.30
Dividend Yield (%)	0.86	0.74	0.60	0.27	0.45
EV/EBITDA	4.11	15.13	6.85	17.29	13.19
Market Cap (₹ Cr)	20.74	6,962.14	23,537.01	21,938.98	14,787.19

Solvency Ratios

	SP Refractories	RHI Magnesita	ACC	The Ramco Cements	JSW Cement
Debt to Equity	0.07	0.09	0.00	0.48	0.63
Short term debt to equity ratio	0.01	0.02	--	0.01	0.02
Current Ratio	8.10	2.75	1.97	0.55	0.72
Quick Ratio	4.09	1.58	1.66	0.32	0.57
Interest Coverage	32.57	-7.52	20.25	3.07	-1.07

Operating Efficiency Ratios

	SP Refractories	RHI Magnesita	ACC	The Ramco Cements	JSW Cement
Debtors to sales (%)	17.53	17.49	14.80	8.78	13.11
Asset Turnover	1.50	0.72	1.03	0.80	0.55
Receivable days	73.07	65.20	33.44	20.96	41.00
Inventory Days	66.07	98.62	24.82	28.17	25.83
Payable days	22.07	96.59	68.00	203.73	203.40
Cash Conversion Cycle	117.08	67.23	-9.75	-154.60	-136.56

Annual
Quarterly