S.P. Apparels Key Ratios

NSE: SPAL | BSE: 540048

₹1,022.00

up-down-arrow69.05 (7.25%)

As on 28-Aug-2026IST

Market cap

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₹2,578 Cr

Revenue (TTM)

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₹1,576 Cr

P/E Ratio

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24.5

P/B Ratio

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2.7

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 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 -- -- 12.09 11.18 10.87
Key Ratios (%) Average Annual (TTM)
Particulars3-Years5-YearsTTMMar-25Mar-24
EBIT-Margin info 10.4110.9611.1910.3610.79
Net Margin info 7.457.726.816.768.09
Return on equity info 12.2711.7911.6611.7412.47
Return on Capital info 14.8614.19--14.5315.06
Return on Assets info 7.567.167.147.328.01
Debt to Equity (x) info ----0.050.420.23
ROCE

--

--

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

Company Name
TTM
Mar-25
Mar-24
Mar-23
Mar-22
S.P. Apparels
--
14.53
15.06
14.98
16.39
Peer Median
--
13.65
20.51
19.94
--
*TTM (Trailing Twelve Months) data based on income statement of last 4 quarters and interim half yearly balance sheet.
ROE

11.66

Higher than Peers by 0.07

Profit after tax / Average Net worth * 100

Company Name
TTM
Mar-25
Mar-24
Mar-23
Mar-22
S.P. Apparels
11.66
11.74
12.47
12.58
14.16
Peer Median
11.59
11.89
15.90
15.36
--
*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 0.89

Profit after tax / Average Total assets * 100

Company Name
TTM
Mar-25
Mar-24
Mar-23
Mar-22
S.P. Apparels
7.14
7.32
8.01
7.35
8.39
Peer Median
6.25
5.53
7.64
8.31
--
*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 3.71

Operating profit (EBIT) / Net Sales * 100

Company Name
TTM
Mar-25
Mar-24
Mar-23
Mar-22
S.P. Apparels
11.19
10.36
10.79
10.08
12.85
Peer Median
7.49
8.19
8.54
8.35
--
*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 0.10

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

Company Name
TTM
Mar-25
Mar-24
Mar-23
Mar-22
S.P. Apparels
6.81
6.76
8.09
7.49
9.66
Peer Median
6.91
5.47
6.56
6.89
--
*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-25
Mar-24
Mar-23
Mar-22
S.P. Apparels
--
9.92
11.71
10.98
13.88
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 7.65

Year on year growth in net sales

Company Name
TTM
Mar-25
Mar-24
Mar-23
Mar-22
S.P. Apparels
1.48
28.31
0.60
25.76
31.75
Peer Median
9.13
29.72
7.05
52.87
--
*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 2.44

Year on year growth in operating profit (EBIT)

Company Name
TTM
Mar-25
Mar-24
Mar-23
Mar-22
S.P. Apparels
8.28
23.14
7.70
-1.33
57.62
Peer Median
10.71
23.89
18.97
142.79
--
*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 4.74

Year on year growth in profit after tax

Company Name
TTM
Mar-25
Mar-24
Mar-23
Mar-22
S.P. Apparels
10.00
6.11
8.62
-2.58
96.18
Peer Median
14.75
23.03
10.54
101.84
--
*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 3.65

Year on year growth in earnings per share

Company Name
TTM
Mar-25
Mar-24
Mar-23
Mar-22
S.P. Apparels
7.68
6.13
8.59
-0.37
96.20
Peer Median
4.03
4.03
9.38
107.50
--
*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-25
Mar-24
Mar-23
Mar-22
S.P. Apparels
--
12.09
13.37
5.62
14.22
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-25
Mar-24
Mar-23
Mar-22
S.P. Apparels
0.05
0.42
0.23
0.32
0.31
Peer Median
0.01
0.49
0.32
0.18
--
*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-25
Mar-24
Mar-23
Mar-22
S.P. Apparels
--
0.36
0.22
0.29
0.23
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-25
Mar-24
Mar-23
Mar-22
S.P. Apparels
1.32
1.46
1.91
1.53
1.72
Peer Median
1.76
1.76
1.79
1.58
--
*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-25
Mar-24
Mar-23
Mar-22
S.P. Apparels
0.76
0.73
1.07
0.80
0.76
Peer Median
1.05
0.99
1.05
0.95
--
*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 0.56

Earning before interest and taxes (EBIT) / Interest Expenses

Company Name
TTM
Mar-25
Mar-24
Mar-23
Mar-22
S.P. Apparels
4.42
4.68
6.81
6.95
9.94
Peer Median
3.85
3.00
4.17
3.69
--
*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 11.47

Debtors outstanding / Net Sales * 100

Company Name
TTM
Mar-25
Mar-24
Mar-23
Mar-22
S.P. Apparels
16.06
17.97
15.19
9.69
13.47
Peer Median
27.53
32.90
23.57
18.62
--
*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 0.13

Sales / Average Total Assets

Company Name
TTM
Mar-25
Mar-24
Mar-23
Mar-22
S.P. Apparels
1.03
1.07
0.97
0.96
0.85
Peer Median
0.91
1.13
1.06
1.11
--
*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-25
Mar-24
Mar-23
Mar-22
S.P. Apparels
--
54.41
45.30
37.23
49.35
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-25
Mar-24
Mar-23
Mar-22
S.P. Apparels
--
83.16
94.31
106.20
121.76
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-25
Mar-24
Mar-23
Mar-22
S.P. Apparels
--
72.79
80.01
79.70
105.22
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-25
Mar-24
Mar-23
Mar-22
S.P. Apparels
--
64.77
59.60
63.72
65.89
Peer Median
--
--
--
--
--
*TTM (Trailing Twelve Months) data based on income statement of last 4 quarters and interim half yearly balance sheet.
Price / Earnings

24.47

Lower than Peers by 16.06

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

Company Name
TTM
Mar-25
Mar-24
Mar-23
Mar-22
S.P. Apparels
24.47
18.01
16.26
9.77
10.36
Peer Median
40.53
36.20
31.36
22.00
--
*TTM (Trailing Twelve Months) data based on income statement of last 4 quarters and interim half yearly balance sheet.
Price / Book Value

2.65

Higher than Peers by 0.10

Current share price divided by book value per share in the latest financial year

Company Name
TTM
Mar-25
Mar-24
Mar-23
Mar-22
S.P. Apparels
2.65
2.00
1.91
1.20
1.38
Peer Median
2.55
4.03
3.69
1.80
--
*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-25
Mar-24
Mar-23
Mar-22
S.P. Apparels
--
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

11.85

--

Enterprise Value (Current Market Capitalisation + Total Debt - Cash & Equivalents) / Earnings before interest, taxes, depreciation and taxes (EBITDA)

Company Name
TTM
Mar-25
Mar-24
Mar-23
Mar-22
S.P. Apparels
11.85
10.15
8.85
5.78
6.28
Peer Median
--
22.54
19.25
9.97
--
*TTM (Trailing Twelve Months) data based on income statement of last 4 quarters and interim half yearly balance sheet.
Market Cap

2,578

Higher than Peers by 1,462

Current Share price multiplied by latest total number of shares outstanding

Company Name
TTM
Mar-25
Mar-24
Mar-23
Mar-22
S.P. Apparels
2,578
1,712
1,457
806
878
Peer Median
1,117
714
610
618
--
*TTM (Trailing Twelve Months) data based on income statement of last 4 quarters and interim half yearly balance sheet.
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