S.P. Apparels Key Ratios

NSE: SPAL | BSE: 540048

₹826.85

up-down-arrow ₹-37.20 (-4.31%)

As on 23-Oct-2026IST

Market cap

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₹2,076 Cr

Revenue (TTM)

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₹1,576 Cr

P/E Ratio

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19.7

P/B Ratio

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2.1

Div. Yield

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0.4 %

Key Ratios and Highlights

Growth Score (%) Quarterly Annual (TTM)
Particulars QoQ YoY 1-Year 3-Years 5-Years
Revenue 9.91 -0.59 1.48 13.44 16.83
EBIT 49.01 15.58 8.28 21.02 13.63
Net Profit 33.27 20.40 10.00 14.44 12.19
EPS 33.27 20.18 7.68 13.98 12.24
Book Value -- -- 10.10 11.84 11.56
Key Ratios (%) Average Annual (TTM)
Particulars3-Years5-YearsTTMMar-26Mar-25
EBIT-Margin info 10.6410.9711.1910.7610.36
Net Margin info 7.067.666.816.326.76
Return on equity info 11.8112.4411.6611.2211.74
Return on Capital info 14.5915.03--14.1914.53
Return on Assets info 7.327.547.146.637.32
Debt to Equity (x) info ----0.050.420.42
ROCE

--

--

Earning before interest and taxes / (Average net worth + Average total Debt) * 100

Company Name
TTM
Mar-26
Mar-25
Mar-24
Mar-23
S.P. Apparels
--
14.19
14.53
15.06
14.98
Peer Median
--
17.60
13.65
20.51
--
*TTM (Trailing Twelve Months) data based on income statement of last 4 quarters and interim half yearly balance sheet.
ROE

11.66

Lower than Peers by 0.12

Profit after tax / Average Net worth * 100

Company Name
TTM
Mar-26
Mar-25
Mar-24
Mar-23
S.P. Apparels
11.66
11.22
11.74
12.47
12.58
Peer Median
11.78
12.93
11.89
15.90
--
*TTM (Trailing Twelve Months) data based on income statement of last 4 quarters and interim half yearly balance sheet.
ROA

7.14

Higher than Peers by 0.25

Profit after tax / Average Total assets * 100

Company Name
TTM
Mar-26
Mar-25
Mar-24
Mar-23
S.P. Apparels
7.14
6.63
7.32
8.01
7.35
Peer Median
6.89
6.27
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

11.19

Higher than Peers by 3.42

Operating profit (EBIT) / Net Sales * 100

Company Name
TTM
Mar-26
Mar-25
Mar-24
Mar-23
S.P. Apparels
11.19
10.76
10.36
10.79
10.08
Peer Median
7.78
9.07
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

6.81

Lower than Peers by 0.31

Net profit / Total Income (Net sales plus other income) * 100

Company Name
TTM
Mar-26
Mar-25
Mar-24
Mar-23
S.P. Apparels
6.81
6.32
6.76
8.09
7.49
Peer Median
7.12
6.03
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
S.P. Apparels
--
9.43
9.92
11.71
10.98
Peer Median
--
--
--
--
--
*TTM (Trailing Twelve Months) data based on income statement of last 4 quarters and interim half yearly balance sheet.
Revenue Growth

1.48

Lower than Peers by 8.36

Year on year growth in net sales

Company Name
TTM
Mar-26
Mar-25
Mar-24
Mar-23
S.P. Apparels
1.48
13.15
28.31
0.60
25.76
Peer Median
9.84
15.89
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

8.28

Lower than Peers by 4.73

Year on year growth in operating profit (EBIT)

Company Name
TTM
Mar-26
Mar-25
Mar-24
Mar-23
S.P. Apparels
8.28
17.52
23.14
7.70
-1.33
Peer Median
13.01
26.07
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

10.00

Lower than Peers by 6.84

Year on year growth in profit after tax

Company Name
TTM
Mar-26
Mar-25
Mar-24
Mar-23
S.P. Apparels
10.00
6.14
6.11
8.62
-2.58
Peer Median
16.84
26.00
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

7.68

Higher than Peers by 1.42

Year on year growth in earnings per share

Company Name
TTM
Mar-26
Mar-25
Mar-24
Mar-23
S.P. Apparels
7.68
6.12
6.13
8.59
-0.37
Peer Median
6.26
12.38
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
S.P. Apparels
--
10.30
12.09
13.37
5.62
Peer Median
--
--
--
--
--
*TTM (Trailing Twelve Months) data based on income statement of last 4 quarters and interim half yearly balance sheet.
Debt to Equity

0.05

Higher than Peers by 0.04

Total debt / Net worth

Company Name
TTM
Mar-26
Mar-25
Mar-24
Mar-23
S.P. Apparels
0.05
0.42
0.42
0.23
0.32
Peer Median
0.01
0.38
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
S.P. Apparels
--
0.35
0.36
0.22
0.29
Peer Median
--
--
--
--
--
*TTM (Trailing Twelve Months) data based on income statement of last 4 quarters and interim half yearly balance sheet.
Current Ratio

1.32

Lower than Peers by 0.44

Current Assets / Current Liabilities and Provisions

Company Name
TTM
Mar-26
Mar-25
Mar-24
Mar-23
S.P. Apparels
1.32
1.32
1.46
1.91
1.53
Peer Median
1.76
1.68
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

0.76

Lower than Peers by 0.29

(Current Assets - Inventory) / Current Liabilities and Provisions

Company Name
TTM
Mar-26
Mar-25
Mar-24
Mar-23
S.P. Apparels
0.76
0.76
0.73
1.07
0.80
Peer Median
1.05
1.43
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

4.42

Higher than Peers by 0.53

Earning before interest and taxes (EBIT) / Interest Expenses

Company Name
TTM
Mar-26
Mar-25
Mar-24
Mar-23
S.P. Apparels
4.42
4.46
4.68
6.81
6.95
Peer Median
3.89
3.82
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

16.06

Lower than Peers by 13.79

Debtors outstanding / Net Sales * 100

Company Name
TTM
Mar-26
Mar-25
Mar-24
Mar-23
S.P. Apparels
16.06
16.04
17.97
15.19
9.69
Peer Median
29.85
36.02
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

1.03

Higher than Peers by 0.10

Sales / Average Total Assets

Company Name
TTM
Mar-26
Mar-25
Mar-24
Mar-23
S.P. Apparels
1.03
1.04
1.07
0.97
0.96
Peer Median
0.93
1.09
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
S.P. Apparels
--
58.25
54.41
45.30
37.23
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
S.P. Apparels
--
78.73
83.16
94.31
106.20
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
S.P. Apparels
--
70.20
72.79
80.01
79.70
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
S.P. Apparels
--
66.78
64.77
59.60
63.72
Peer Median
--
--
--
--
--
*TTM (Trailing Twelve Months) data based on income statement of last 4 quarters and interim half yearly balance sheet.
Price / Earnings

19.70

Lower than Peers by 9.02

Current share price divided by earning per share in the last twelve months

Company Name
TTM
Mar-26
Mar-25
Mar-24
Mar-23
S.P. Apparels
19.70
17.49
18.01
16.26
9.77
Peer Median
28.72
26.21
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

2.14

Lower than Peers by 0.11

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
S.P. Apparels
2.14
1.87
2.00
1.91
1.20
Peer Median
2.25
2.69
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

0.36

--

Dividend per share in the past twelve months divided by current share price

Company Name
TTM
Mar-26
Mar-25
Mar-24
Mar-23
S.P. Apparels
0.36
0.43
0.29
--
0.93
Peer Median
--
--
--
--
--
*TTM (Trailing Twelve Months) data based on income statement of last 4 quarters and interim half yearly balance sheet.
EV/EBITDA

9.81

--

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
S.P. Apparels
9.81
8.94
10.15
8.85
5.78
Peer Median
--
12.38
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

2,076

Higher than Peers by 1,062

Current Share price multiplied by latest total number of shares outstanding

Company Name
TTM
Mar-26
Mar-25
Mar-24
Mar-23
S.P. Apparels
2,076
1,767
1,712
1,457
806
Peer Median
1,014
417
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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