S.P. Apparels Peer Comparison
NSE: SPAL | BSE: 540048
₹1,011.20
As on 28-Aug-2026 11:04IST
Market cap
₹2,532 Cr
Revenue (TTM)
₹1,576 Cr
P/E Ratio
24
P/B Ratio
2.6
Div. Yield
0 %
| S.P. Apparels | Pearl Global | Arvind Fashions | Gokaldas Exports | Kewal Kiran Cloth | |
|---|---|---|---|---|---|
Market cap (₹ Cr) |
2,532 | 10,578 | 5,921 | 5,660 | 3,053 |
Revenue (₹ Cr) |
1,576 | 5,325 | 5,437 | 4,185 | 1,258 |
Net Profit (₹ Cr) |
108.79 | 303.71 | 186.41 | 102.96 | 160.84 |
Net Margin (%) |
6.81 | 5.66 | 3.43 | 2.41 | 12.56 |
RoE (%) |
11.66 | 22.82 | 13.58 | 4.77 | 15.74 |
Price to Earnings |
24.03 | 34.08 | 49.52 | 54.97 | 20.62 |
Price-To-Book |
2.61 | 6.80 | 6.23 | 2.57 | 3.17 |
Income Statement (₹ Cr)
| S.P. Apparels | Pearl Global | Arvind Fashions | Gokaldas Exports | Kewal Kiran Cloth | |
|---|---|---|---|---|---|
|
Operating Revenue
|
1,576.27 | 5,324.94 | 5,437.38 | 4,185.37 | 1,258.01 |
|
Total Income
|
1,596.32 | 5,361.49 | 5,470.63 | 4,279.99 | 1,280.96 |
|
Total Expenditure
|
1,350.03 | 4,809.63 | 4,706.65 | 3,825.83 | 1,008.29 |
|
EBITDA
|
226.24 | 515.31 | 730.73 | 359.54 | 249.72 |
|
Depreciation
|
49.80 | 93.22 | 299.98 | 173.33 | 46.81 |
|
EBIT
|
176.44 | 422.09 | 430.75 | 186.21 | 202.91 |
|
Interest
|
43.79 | 102.45 | 177.58 | 103.18 | 13.83 |
|
Other Income
|
20.04 | 36.55 | 33.25 | 94.62 | 22.95 |
|
Exceptional Items
|
-3.00 | -3.64 | -23.32 | 0.00 | 0.00 |
|
Profit before Tax
|
149.69 | 352.54 | 263.10 | 177.65 | 212.03 |
|
Provision for Tax
|
40.91 | 48.84 | 75.34 | 74.70 | 51.19 |
|
Profit after Tax
|
108.79 | 303.71 | 187.76 | 102.96 | 160.84 |
Liabilities (₹ Cr)
| S.P. Apparels | Pearl Global | Arvind Fashions | Gokaldas Exports | Kewal Kiran Cloth | |
|---|---|---|---|---|---|
|
Shareholder's Funds
|
946.13 | 1,459.82 | 943.64 | 2,160.40 | 963.00 |
|
Minority Interest
|
0.20 | 6.64 | -66.84 | 0.00 | -12.69 |
|
Non-Current Liabilities
|
100.12 | 407.84 | 851.53 | 684.68 | 84.00 |
|
Current Liabilities
|
550.96 | 1,398.87 | 2,203.74 | 1,509.08 | 313.00 |
|
Total Liabilities
|
1,456.14 | 2,648.11 | 3,809.18 | 3,537.17 | 1,425.77 |
Assets (₹ Cr)
| S.P. Apparels | Pearl Global | Arvind Fashions | Gokaldas Exports | Kewal Kiran Cloth | |
|---|---|---|---|---|---|
|
Non-Current Assets
|
755.65 | 729.11 | 590.62 | 1,733.55 | 427.00 |
|
Current Assets
|
728.40 | 2,232.75 | 2,777.78 | 2,262.12 | 1,023.00 |
|
Total Assets
|
1,456.14 | 2,648.11 | 3,809.18 | 3,537.17 | 1,425.77 |
|
Total Debt*
|
358.46 | 551.55 | 389.57 | 643.33 | 107.98 |
|
Net Current Assets
|
177.44 | 833.88 | 574.04 | 753.04 | 710.00 |
|
Contingent Liabilities
|
20.62 | 268.45 | 114.56 | 318.09 | 3.55 |
Cashflow (₹ Cr)
| S.P. Apparels | Pearl Global | Arvind Fashions | Gokaldas Exports | Kewal Kiran Cloth | |
|---|---|---|---|---|---|
|
Cash From Operating Activities
|
44.42 | 176.39 | 529.52 | 57.20 | 13.66 |
|
Cash Flow from Investing Activities
|
-176.73 | -103.50 | -75.22 | -420.71 | -184.35 |
|
Cash from Financing Activities
|
82.50 | 101.13 | -456.02 | 473.48 | -19.85 |
|
Net Cash Inflow / Outflow
|
-49.81 | 174.01 | -1.72 | 109.96 | -190.54 |
Ratios
Profitability Ratios
| S.P. Apparels | Pearl Global | Arvind Fashions | Gokaldas Exports | Kewal Kiran Cloth | |
|---|---|---|---|---|---|
|
ROCE (%)
|
14.53 | 25.71 | 28.04 | 12.75 | 25.87 |
|
ROE (%)
|
11.66 | 22.82 | 13.58 | 4.77 | 15.74 |
|
ROA (%)
|
7.14 | 10.40 | 4.68 | 2.61 | 10.64 |
|
EBIT Margin (%)
|
11.19 | 7.93 | 7.92 | 4.45 | 16.13 |
|
Net Margin (%)
|
6.81 | 5.66 | 3.43 | 2.41 | 12.56 |
|
Cash Profit Margin (%)
|
0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
Growth Ratios
| S.P. Apparels | Pearl Global | Arvind Fashions | Gokaldas Exports | Kewal Kiran Cloth | |
|---|---|---|---|---|---|
|
Revenue Growth (%)
|
1.48 | 13.75 | 13.94 | 7.65 | 15.89 |
|
EBIT Growth (%)
|
8.28 | 24.18 | 20.70 | -25.45 | 23.21 |
|
Net Profit Growth (%)
|
10.53 | 29.57 | 310.40 | -40.43 | 3.11 |
|
EPS Growth (%)
|
9.92 | 23.77 | 683.43 | -41.58 | -1.47 |
|
Book Value Growth (%)
|
12.09 | 44.09 | -4.66 | 62.05 | 21.34 |
Valuation Ratios
| S.P. Apparels | Pearl Global | Arvind Fashions | Gokaldas Exports | Kewal Kiran Cloth | |
|---|---|---|---|---|---|
|
Price / Earnings
|
22.24 | 33.63 | 45.68 | 55.21 | 20.77 |
|
Price / Book Value
|
2.46 | 6.79 | 6.32 | 2.58 | 3.19 |
|
Dividend Yield (%)
|
0.00 | 0.63 | 0.36 | 0.00 | 0.40 |
|
EV/EBITDA
|
11.98 | 20.38 | 8.87 | 16.25 | 11.63 |
|
Market Cap (₹ Cr)
|
1,711.97 | 6,043.83 | 4,976.03 | 5,753.47 | 2,815.69 |
Solvency Ratios
| S.P. Apparels | Pearl Global | Arvind Fashions | Gokaldas Exports | Kewal Kiran Cloth | |
|---|---|---|---|---|---|
|
Debt to Equity
|
0.05 | 0.07 | 0.11 | 0.17 | 0.00 |
|
Short term debt to equity ratio
|
0.36 | 0.38 | 0.38 | 0.14 | 0.13 |
|
Current Ratio
|
1.32 | 1.60 | 1.26 | 1.50 | 3.27 |
|
Quick Ratio
|
0.76 | 0.97 | 0.63 | 0.92 | 2.45 |
|
Interest Coverage
|
4.42 | 4.44 | 2.48 | 2.72 | 16.33 |
Operating Efficiency Ratios
| S.P. Apparels | Pearl Global | Arvind Fashions | Gokaldas Exports | Kewal Kiran Cloth | |
|---|---|---|---|---|---|
|
Debtors to sales (%)
|
16.06 | 7.65 | 13.82 | 14.36 | 27.90 |
|
Asset Turnover
|
1.03 | 1.82 | 1.36 | 1.06 | 0.83 |
|
Receivable days
|
54.41 | 23.80 | 42.92 | 36.90 | 75.94 |
|
Inventory Days
|
83.16 | 48.75 | 62.04 | 60.71 | 45.15 |
|
Payable days
|
72.79 | 80.25 | 126.02 | 39.93 | 66.33 |
|
Cash Conversion Cycle
|
64.77 | -7.70 | -21.07 | 57.69 | 54.76 |