SPL Key Ratios

NSE: SPLIL | BSE: 532651

₹33.13

up-down-arrow-0.95 (-2.79%)

As on 28-Aug-2026IST

Market cap

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₹95 Cr

Revenue (TTM)

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₹72 Cr

P/E Ratio

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11.4

P/B Ratio

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0.5

Div. Yield

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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)
Particulars3-Years5-YearsTTMMar-26Mar-25
EBIT-Margin info -4.130.92-14.55-16.430.61
Net Margin info 6.647.619.007.956.39
Return on equity info 5.419.743.893.775.48
Return on Capital info 7.6813.40--4.178.18
Return on Assets info 4.437.303.623.094.55
Debt to Equity (x) info ----0.000.000.00
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
--
*TTM (Trailing Twelve Months) data based on income statement of last 4 quarters and interim half yearly balance sheet.
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
--
*TTM (Trailing Twelve Months) data based on income statement of last 4 quarters and interim half yearly balance sheet.
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
--
*TTM (Trailing Twelve Months) data based on income statement of last 4 quarters and interim half yearly balance sheet.
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
--
*TTM (Trailing Twelve Months) data based on income statement of last 4 quarters and interim half yearly balance sheet.
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
--
*TTM (Trailing Twelve Months) data based on income statement of last 4 quarters and interim half yearly balance sheet.
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
--
--
--
--
--
*TTM (Trailing Twelve Months) data based on income statement of last 4 quarters and interim half yearly balance sheet.
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
--
*TTM (Trailing Twelve Months) data based on income statement of last 4 quarters and interim half yearly balance sheet.
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
--
*TTM (Trailing Twelve Months) data based on income statement of last 4 quarters and interim half yearly balance sheet.
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
--
*TTM (Trailing Twelve Months) data based on income statement of last 4 quarters and interim half yearly balance sheet.
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
--
*TTM (Trailing Twelve Months) data based on income statement of last 4 quarters and interim half yearly balance sheet.
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
--
--
--
--
--
*TTM (Trailing Twelve Months) data based on income statement of last 4 quarters and interim half yearly balance sheet.
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
--
*TTM (Trailing Twelve Months) data based on income statement of last 4 quarters and interim half yearly balance sheet.
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
--
--
--
--
--
*TTM (Trailing Twelve Months) data based on income statement of last 4 quarters and interim half yearly balance sheet.
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
--
*TTM (Trailing Twelve Months) data based on income statement of last 4 quarters and interim half yearly balance sheet.
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
--
*TTM (Trailing Twelve Months) data based on income statement of last 4 quarters and interim half yearly balance sheet.
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
--
*TTM (Trailing Twelve Months) data based on income statement of last 4 quarters and interim half yearly balance sheet.

Operating Efficiency

View Detailed Peer Comparison

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
--
*TTM (Trailing Twelve Months) data based on income statement of last 4 quarters and interim half yearly balance sheet.
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
--
*TTM (Trailing Twelve Months) data based on income statement of last 4 quarters and interim half yearly balance sheet.
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
--
--
--
--
--
*TTM (Trailing Twelve Months) data based on income statement of last 4 quarters and interim half yearly balance sheet.
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
--
--
--
--
--
*TTM (Trailing Twelve Months) data based on income statement of last 4 quarters and interim half yearly balance sheet.
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
--
--
--
--
--
*TTM (Trailing Twelve Months) data based on income statement of last 4 quarters and interim half yearly balance sheet.
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
--
--
--
--
--
*TTM (Trailing Twelve Months) data based on income statement of last 4 quarters and interim half yearly balance sheet.
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
--
*TTM (Trailing Twelve Months) data based on income statement of last 4 quarters and interim half yearly balance sheet.
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
--
*TTM (Trailing Twelve Months) data based on income statement of last 4 quarters and interim half yearly balance sheet.
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
--
--
--
--
--
*TTM (Trailing Twelve Months) data based on income statement of last 4 quarters and interim half yearly balance sheet.
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
--
*TTM (Trailing Twelve Months) data based on income statement of last 4 quarters and interim half yearly balance sheet.
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
--
*TTM (Trailing Twelve Months) data based on income statement of last 4 quarters and interim half yearly balance sheet.
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