Market cap
₹95 Cr
Revenue (TTM)
₹72 Cr
P/E Ratio
11.4
P/B Ratio
0.5
Div. Yield
0 %
Key Ratios and Highlights
| Growth Score (%) | Quarterly | Annual (TTM) | |||
|---|---|---|---|---|---|
| Particulars | QoQ | YoY | 1-Year | 3-Years | 5-Years |
| Revenue | -16.67 | 16.60 | -36.35 | -34.63 | -8.60 |
| EBIT | -18.26 | 39.31 | -299.66 | -181.95 | -195.53 |
| Net Profit | -46.20 | 133.41 | 1.92 | -26.44 | -10.07 |
| EPS | -46.20 | 133.42 | 1.92 | -25.63 | -10.06 |
| Book Value | -- | -- | 3.93 | 5.64 | 10.34 |
| Key Ratios (%) | Average | Annual (TTM) | |||
|---|---|---|---|---|---|
| Particulars | 3-Years | 5-Years | TTM | Mar-26 | Mar-25 |
| EBIT-Margin
| -4.13 | 0.92 | -14.55 | -16.43 | 0.61 |
| Net Margin
| 6.64 | 7.61 | 9.00 | 7.95 | 6.39 |
| Return on equity
| 5.41 | 9.74 | 3.89 | 3.77 | 5.48 |
| Return on Capital
| 7.68 | 13.40 | -- | 4.17 | 8.18 |
| Return on Assets
| 4.43 | 7.30 | 3.62 | 3.09 | 4.55 |
| Debt to Equity (x)
| -- | -- | 0.00 | 0.00 | 0.00 |
Profitability
ROCE
--
--
Earning before interest and taxes / (Average net worth + Average total Debt) * 100
|
Company Name
|
TTM
|
Mar-26
|
Mar-25
|
Mar-24
|
Mar-23
|
|---|---|---|---|---|---|
|
SPL
|
--
|
4.17
|
8.18
|
10.68
|
21.67
|
|
Peer Median
|
--
|
17.84
|
13.65
|
20.51
|
--
|
ROE
3.89
Lower than Peers by 7.71
Profit after tax / Average Net worth * 100
|
Company Name
|
TTM
|
Mar-26
|
Mar-25
|
Mar-24
|
Mar-23
|
|---|---|---|---|---|---|
|
SPL
|
3.89
|
3.77
|
5.48
|
7.00
|
15.90
|
|
Peer Median
|
11.59
|
14.23
|
11.89
|
15.90
|
--
|
ROA
3.62
Lower than Peers by 2.63
Profit after tax / Average Total assets * 100
|
Company Name
|
TTM
|
Mar-26
|
Mar-25
|
Mar-24
|
Mar-23
|
|---|---|---|---|---|---|
|
SPL
|
3.62
|
3.09
|
4.55
|
5.65
|
11.46
|
|
Peer Median
|
6.25
|
6.13
|
5.53
|
7.64
|
--
|
EBIT Margin
-14.55
Lower than Peers by 22.04
Operating profit (EBIT) / Net Sales * 100
|
Company Name
|
TTM
|
Mar-26
|
Mar-25
|
Mar-24
|
Mar-23
|
|---|---|---|---|---|---|
|
SPL
|
-14.55
|
-16.43
|
0.61
|
3.42
|
7.20
|
|
Peer Median
|
7.49
|
8.80
|
8.19
|
8.54
|
--
|
Net Margin
9.00
Higher than Peers by 2.09
Net profit / Total Income (Net sales plus other income) * 100
|
Company Name
|
TTM
|
Mar-26
|
Mar-25
|
Mar-24
|
Mar-23
|
|---|---|---|---|---|---|
|
SPL
|
9.00
|
7.95
|
6.39
|
5.57
|
7.99
|
|
Peer Median
|
6.91
|
6.95
|
5.47
|
6.56
|
--
|
Cash Profit Margin
--
--
(Net profit + Depreciation) / Gross Sales * 100
|
Company Name
|
TTM
|
Mar-26
|
Mar-25
|
Mar-24
|
Mar-23
|
|---|---|---|---|---|---|
|
SPL
|
--
|
14.83
|
9.20
|
7.47
|
9.35
|
|
Peer Median
|
--
|
--
|
--
|
--
|
--
|
Revenue Growth
-36.35
Lower than Peers by 45.48
Year on year growth in net sales
|
Company Name
|
TTM
|
Mar-26
|
Mar-25
|
Mar-24
|
Mar-23
|
|---|---|---|---|---|---|
|
SPL
|
-36.35
|
-50.12
|
-30.03
|
-30.01
|
43.87
|
|
Peer Median
|
9.13
|
15.07
|
29.72
|
7.05
|
--
|
EBIT Growth
-299.66
Lower than Peers by 310.37
Year on year growth in operating profit (EBIT)
|
Company Name
|
TTM
|
Mar-26
|
Mar-25
|
Mar-24
|
Mar-23
|
|---|---|---|---|---|---|
|
SPL
|
-299.66
|
-1,439.98
|
-87.50
|
-66.72
|
5.79
|
|
Peer Median
|
10.71
|
22.74
|
23.89
|
18.97
|
--
|
Net Profit Growth
1.92
Lower than Peers by 12.82
Year on year growth in profit after tax
|
Company Name
|
TTM
|
Mar-26
|
Mar-25
|
Mar-24
|
Mar-23
|
|---|---|---|---|---|---|
|
SPL
|
1.92
|
-27.89
|
-16.68
|
-50.70
|
13.05
|
|
Peer Median
|
14.75
|
19.71
|
23.03
|
10.54
|
--
|
EPS Growth
1.92
Lower than Peers by 2.10
Year on year growth in earnings per share
|
Company Name
|
TTM
|
Mar-26
|
Mar-25
|
Mar-24
|
Mar-23
|
|---|---|---|---|---|---|
|
SPL
|
1.92
|
-27.89
|
-16.68
|
-50.70
|
13.05
|
|
Peer Median
|
4.03
|
9.13
|
4.03
|
9.38
|
--
|
Book Value Growth
--
--
Year on year growth in book value per share
|
Company Name
|
TTM
|
Mar-26
|
Mar-25
|
Mar-24
|
Mar-23
|
|---|---|---|---|---|---|
|
SPL
|
--
|
3.93
|
5.70
|
7.31
|
17.49
|
|
Peer Median
|
--
|
--
|
--
|
--
|
--
|
Solvency
Debt to Equity
--
--
Total debt / Net worth
|
Company Name
|
TTM
|
Mar-26
|
Mar-25
|
Mar-24
|
Mar-23
|
|---|---|---|---|---|---|
|
SPL
|
--
|
--
|
--
|
--
|
0.07
|
|
Peer Median
|
0.01
|
0.35
|
0.49
|
0.32
|
--
|
Short term debt to equity ratio
--
--
(Short term borrowings / Net worth)
|
Company Name
|
TTM
|
Mar-26
|
Mar-25
|
Mar-24
|
Mar-23
|
|---|---|---|---|---|---|
|
SPL
|
--
|
--
|
--
|
--
|
0.06
|
|
Peer Median
|
--
|
--
|
--
|
--
|
--
|
Current Ratio
5.74
Higher than Peers by 3.98
Current Assets / Current Liabilities and Provisions
|
Company Name
|
TTM
|
Mar-26
|
Mar-25
|
Mar-24
|
Mar-23
|
|---|---|---|---|---|---|
|
SPL
|
5.74
|
5.74
|
10.15
|
8.58
|
3.67
|
|
Peer Median
|
1.76
|
2.02
|
1.76
|
1.79
|
--
|
Quick Ratio
5.67
Higher than Peers by 4.63
(Current Assets - Inventory) / Current Liabilities and Provisions
|
Company Name
|
TTM
|
Mar-26
|
Mar-25
|
Mar-24
|
Mar-23
|
|---|---|---|---|---|---|
|
SPL
|
5.67
|
5.67
|
10.04
|
8.41
|
3.51
|
|
Peer Median
|
1.05
|
1.29
|
0.99
|
1.05
|
--
|
Interest Coverage
5.13
Higher than Peers by 1.28
Earning before interest and taxes (EBIT) / Interest Expenses
|
Company Name
|
TTM
|
Mar-26
|
Mar-25
|
Mar-24
|
Mar-23
|
|---|---|---|---|---|---|
|
SPL
|
5.13
|
4.55
|
8.74
|
7.64
|
16.11
|
|
Peer Median
|
3.85
|
4.18
|
3.00
|
4.17
|
--
|
Operating Efficiency
Debtors to sales
22.51
Lower than Peers by 5.02
Debtors outstanding / Net Sales * 100
|
Company Name
|
TTM
|
Mar-26
|
Mar-25
|
Mar-24
|
Mar-23
|
|---|---|---|---|---|---|
|
SPL
|
22.51
|
23.40
|
16.47
|
17.70
|
10.43
|
|
Peer Median
|
27.53
|
27.39
|
32.90
|
23.57
|
--
|
Asset Turnover
0.32
Lower than Peers by 0.59
Sales / Average Total Assets
|
Company Name
|
TTM
|
Mar-26
|
Mar-25
|
Mar-24
|
Mar-23
|
|---|---|---|---|---|---|
|
SPL
|
0.32
|
0.30
|
0.65
|
0.96
|
1.37
|
|
Peer Median
|
0.91
|
1.05
|
1.13
|
1.06
|
--
|
Receivable days
--
--
Average Debtors / Sales * 365
|
Company Name
|
TTM
|
Mar-26
|
Mar-25
|
Mar-24
|
Mar-23
|
|---|---|---|---|---|---|
|
SPL
|
--
|
102.97
|
76.23
|
59.50
|
50.43
|
|
Peer Median
|
--
|
--
|
--
|
--
|
--
|
Inventory Days
--
--
Average Inventory / Sales * 365
|
Company Name
|
TTM
|
Mar-26
|
Mar-25
|
Mar-24
|
Mar-23
|
|---|---|---|---|---|---|
|
SPL
|
--
|
5.81
|
3.23
|
4.41
|
3.93
|
|
Peer Median
|
--
|
--
|
--
|
--
|
--
|
Payable days
--
--
Average Creditors / Cost of goods sold * 365
|
Company Name
|
TTM
|
Mar-26
|
Mar-25
|
Mar-24
|
Mar-23
|
|---|---|---|---|---|---|
|
SPL
|
--
|
65.87
|
12.94
|
11.64
|
37.71
|
|
Peer Median
|
--
|
--
|
--
|
--
|
--
|
Cash Conversion Cycle
--
--
Receivable Days + Inventory Days - Payable Days
|
Company Name
|
TTM
|
Mar-26
|
Mar-25
|
Mar-24
|
Mar-23
|
|---|---|---|---|---|---|
|
SPL
|
--
|
42.91
|
66.52
|
52.27
|
16.65
|
|
Peer Median
|
--
|
--
|
--
|
--
|
--
|
Valuation
Price / Earnings
11.44
Lower than Peers by 29.09
Current share price divided by earning per share in the last twelve months
|
Company Name
|
TTM
|
Mar-26
|
Mar-25
|
Mar-24
|
Mar-23
|
|---|---|---|---|---|---|
|
SPL
|
11.44
|
8.79
|
9.79
|
13.09
|
7.06
|
|
Peer Median
|
40.53
|
27.94
|
36.20
|
31.36
|
--
|
Price / Book Value
0.49
Lower than Peers by 2.06
Current share price divided by book value per share in the latest financial year
|
Company Name
|
TTM
|
Mar-26
|
Mar-25
|
Mar-24
|
Mar-23
|
|---|---|---|---|---|---|
|
SPL
|
0.49
|
0.32
|
0.52
|
0.88
|
1.04
|
|
Peer Median
|
2.55
|
2.78
|
4.03
|
3.69
|
--
|
Dividend Yield
--
--
Dividend per share in the past twelve months divided by current share price
|
Company Name
|
TTM
|
Mar-26
|
Mar-25
|
Mar-24
|
Mar-23
|
|---|---|---|---|---|---|
|
SPL
|
--
|
--
|
--
|
--
|
--
|
|
Peer Median
|
--
|
--
|
--
|
--
|
--
|
EV/EBITDA
6.68
--
Enterprise Value (Current Market Capitalisation + Total Debt - Cash & Equivalents) / Earnings before interest, taxes, depreciation and taxes (EBITDA)
|
Company Name
|
TTM
|
Mar-26
|
Mar-25
|
Mar-24
|
Mar-23
|
|---|---|---|---|---|---|
|
SPL
|
6.68
|
4.66
|
4.44
|
5.84
|
3.87
|
|
Peer Median
|
--
|
19.19
|
22.54
|
19.25
|
--
|
Market Cap
95
Lower than Peers by 1,022
Current Share price multiplied by latest total number of shares outstanding
|
Company Name
|
TTM
|
Mar-26
|
Mar-25
|
Mar-24
|
Mar-23
|
|---|---|---|---|---|---|
|
SPL
|
95
|
62
|
96
|
154
|
168
|
|
Peer Median
|
1,117
|
480
|
714
|
610
|
--
|