Equity Analysis

Company Profile

Balance Sheet

S P Apparels Ltd

Industry : Textiles - Products

BSE Code

ISIN Demat

Book Value()

540048

INE212I01016

324.552099

NSE Symbol

P/E(TTM)

Mar.Cap( Cr.)

SPAL

22.86

2055.08

EPS(TTM)

Face Value()

Div & Yield %:

35.82

Particulars (Sources Of Funds)	Mar 2024 ( Cr)	Mar 2023 ( Cr)	Mar 2022 ( Cr)	Mar 2021 ( Cr)	Mar 2020 ( Cr)	Mar 2019 ( Cr)
Share Capital	25.09	25.09	25.69	25.69	25.69	25.69
Reserves Total	753.91	649.97	604.43	526.46	496.33	459.76
Equity Share Warrants	0.00	0.00	0.00	0.00	0.00	0.00
Equity Application Money	0.00	0.00	0.00	0.00	0.00	0.00
Total Shareholders Funds	779.00	675.06	630.12	552.15	522.02	485.45
Secured Loans	102.42	161.55	173.36	134.29	206.83	193.79
Unsecured Loans	25.57	28.49	31.32	46.35	9.41	12.11
Total Debt	127.99	190.04	204.68	180.64	216.24	205.90
Other Liabilities	5.99	8.73	11.70	13.58	13.24	14.71
Total Liabilities	912.98	873.83	846.50	746.37	751.50	706.06
APPLICATION OF FUNDS :
Gross Block	792.86	766.05	726.59	729.69	698.65	540.47
Less : Accumulated Depreciation	359.22	327.49	293.05	291.75	259.06	226.25
Less:Impairment of Assets	0.00	0.00	0.00	0.00	0.00	0.00
Net Block	433.64	438.56	433.54	437.94	439.59	314.22
Lease Adjustment	0.00	0.00	0.00	0.00	0.00	0.00
Capital Work in Progress	18.75	10.20	7.75	10.24	0.00	54.02
Producing Properties	0.00	0.00	0.00	0.00	0.00	0.00
Investments	113.51	175.09	10.86	8.14	8.14	8.23
Current Assets, Loans & Advances
Inventories	214.76	237.02	295.90	241.35	227.58	247.95
Sundry Debtors	84.11	42.32	61.92	86.74	85.72	120.73
Cash and Bank Balance	60.13	51.31	56.01	31.71	40.89	53.19
Loans and Advances	36.06	21.93	54.60	36.26	60.30	54.95
Total Current Assets	395.05	352.58	468.43	396.06	414.49	476.82
Less : Current Liabilities and Provisions
Current Liabilities	86.22	89.29	109.84	94.64	98.63	123.37
Provisions	8.70	7.18	8.65	8.83	8.13	16.42
Total Current Liabilities & Provisions	94.91	96.46	118.49	103.47	106.76	139.79
Net Current Assets	300.14	256.12	349.94	292.59	307.73	337.03
Miscellaneous Expenses not written off	0.00	0.00	0.00	0.00	0.00	0.00
Deferred Tax Assets	0.00	2.88	0.00	0.00	9.63	0.00
Deferred Tax Liability	38.31	36.96	35.82	33.23	32.88	38.42
Net Deferred Tax	-38.31	-34.08	-35.82	-33.23	-23.25	-38.42
Other Assets	85.25	27.94	80.24	30.70	19.30	31.00
Total Assets	912.98	873.84	846.51	746.39	751.52	706.07
Contingent Liabilities	47.80	79.19	73.11	15.47	3.21	14.08