SPAL1,025.00

S. P. Apparels Limited

· Textiles
₹ CrorePeersKKCLCANTABILSBCLUXINDDOLLARRUPAMONTECARLOTHOMASCOTTMcap ₹2,577 Cr
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In ₹ Crore except Per Share
12 Months Ending
FY24
31/03/2024
FY25
31/03/2025
FY26
31/03/2026
Last 12M
30/06/2026
Adjustments to Reconcile Profit — Non-cash Items
+ Depreciation & Amortisation37.843.347.9
+ Finance Costs17.232.939.5
+ Interest Income-2.5-4.0-10.6
+ Dividend Income-0.10.0-0.0
+ Fair Value (Gains) / Losses-2.70.01.7
+ Share-based Payments0.00.41.6
+ Unrealised FX (Gain) / Loss-2.23.7-3.9
+ Other Non-cash Items0.0-2.1-2.3
+ Other — Cash Effects are Investing / Financing0.0-0.60.1
Changes in Working Capital
+ Inventories31.9-48.160.4
+ Trade Receivables — Current-60.8-50.0-0.1
+ Other Current Assets-15.6-38.3-27.0
+ Trade Payables — Current6.718.1-7.6
Cash from Operating Activities
Profit Before Tax (per I/S)117.6123.2147.4148.7
+ Total Adjustments (incl. Working Capital)9.8-44.799.7
Cash from Operations (pre-tax)127.478.5247.1
+ Other Inflows / (Outflows) — Operating-14.70.00.0
+ Income Taxes Paid33.534.138.4
Cash from Operating Activities79.244.4208.7
Cash from Investing Activities
+ Acq of Fixed Assets (Capex)55.082.2107.5
+ Disp of Fixed Assets0.71.01.4
+ Purchase of Investments (Equity / Debt)96.038.051.6
+ Sale of Investments (Equity / Debt)169.381.10.0
+ Acq of Subsidiaries / Businesses (net)15.1137.30.0
+ Dividends Received — Investing0.10.00.0
+ Interest Received — Investing2.52.53.3
+ Other Inflows / (Outflows) — Investing-0.3-3.7-34.2
Cash from Investing Activities6.2-176.7-188.8
Cash from Financing Activities
+ Proceeds from Issue of Shares0.00.11.2
+ Proceeds from Borrowings0.2118.449.1
+ Repayment of Borrowings36.90.05.9
+ Payment of Lease Liabilities0.05.45.4
+ Payment of Finance Lease Liabilities5.4
+ Interest Paid17.230.635.4
+ Dividends Paid7.50.05.0
+ Other Inflows / (Outflows) — Financing0.00.00.0
Cash from Financing Activities-66.882.5-1.5
Net Changes in Cash (pre-FX)18.6-49.818.4
+ Effect of FX Rate Changes on Cash0.0-0.00.0
Net Changes in Cash18.6-49.818.5
Closing Cash18.6
Reference Items
EBITDA157.8187.8217.8226.2
EBITDA Margin %14.5113.4613.8014.35
Free Cash Flow (CFO − Capex)24.2-37.8101.1101.1
Free Cash Flow to Equity109.085.2
Free Cash Flow per Basic Share9.64-15.0540.2340.23
Price to Free Cash Flow25.48
Cash Flow to Net Income0.880.472.07
Cash Paid for Taxes33.534.138.4
Cash Paid for Interest17.230.635.4
As filed, sign as filed: a payment tagged as a positive magnitude in the filing stays positive here, so read the label, not the sign. A line appears only when the company tagged that concept in at least one period shown — depth follows the filer, so a thin statement means a thin filing. Total Adjustments is the filer's own grand total of the reconciliation and spans BOTH the non-cash items and the working-capital block; Profit Before Tax plus it equals Cash from Operations (pre-tax). It can be reported when its components are not, so it is never a sum of the rows above it. No consensus estimates → no Est columns. Click any row to chart it.
« ‹ › »Latest: FY26 · ConsolidatedFA Financial Analysis · alphave
Data & compliance. Descriptive financial information from official NSE/BSE filings — for information and education only, not investment advice, a recommendation, or a valuation. Standalone = parent entity; consolidated includes subsidiaries. Historical multiples pair each fiscal year's filed figures with that FY-end market close; the Current column uses the last close with the latest filed annuals. Figures are cross-verified via accounting identities and NSE×BSE agreementXBRL cross-verified ✓ 95%.