Equity Analysis

Company Profile

Balance Sheet

S P Apparels Ltd

Industry : Textiles - Products

BSE Code

ISIN Demat

Book Value()

540048

INE212I01016

291.9153854

NSE Symbol

P/E(TTM)

Mar.Cap( Cr.)

SPAL

14.79

1481.59

EPS(TTM)

Face Value()

Div & Yield %:

39.93

0.51

Particulars (Sources Of Funds)	Mar 2023 ( Cr)	Mar 2022 ( Cr)	Mar 2021 ( Cr)	Mar 2020 ( Cr)	Mar 2019 ( Cr)	Mar 2018 ( Cr)
Share Capital	25.09	25.69	25.69	25.69	25.69	44.21
Reserves Total	649.97	604.43	526.46	496.33	459.76	377.32
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	675.06	630.12	552.15	522.02	485.45	421.53
Secured Loans	161.55	173.36	134.29	206.83	193.79	187.44
Unsecured Loans	28.49	31.32	46.35	9.41	12.11	12.07
Total Debt	190.04	204.68	180.64	216.24	205.90	199.51
Other Liabilities	8.73	11.70	13.58	13.24	14.71	15.96
Total Liabilities	873.83	846.50	746.37	751.50	706.06	637.00
APPLICATION OF FUNDS :
Gross Block	761.62	726.59	729.69	698.65	540.47	509.72
Less : Accumulated Depreciation	323.05	293.05	291.75	259.06	226.25	203.71
Less:Impairment of Assets	0.00	0.00	0.00	0.00	0.00	0.00
Net Block	438.57	433.54	437.94	439.59	314.22	306.01
Lease Adjustment	0.00	0.00	0.00	0.00	0.00	0.00
Capital Work in Progress	10.20	7.75	10.24	0.00	54.02	6.31
Producing Properties	0.00	0.00	0.00	0.00	0.00	0.00
Investments	175.09	10.86	8.14	8.14	8.23	39.10
Current Assets, Loans & Advances
Inventories	237.02	295.90	241.35	227.58	247.95	187.10
Sundry Debtors	42.32	61.92	86.74	85.72	120.73	158.24
Cash and Bank Balance	51.31	56.01	31.71	40.89	53.19	44.75
Loans and Advances	21.94	54.60	36.26	60.30	54.95	53.48
Total Current Assets	352.59	468.43	396.06	414.49	476.82	443.57
Less : Current Liabilities and Provisions
Current Liabilities	89.28	109.84	94.64	98.63	123.37	119.40
Provisions	7.18	8.65	8.83	8.13	16.42	16.94
Total Current Liabilities & Provisions	96.46	118.49	103.47	106.76	139.79	136.34
Net Current Assets	256.13	349.94	292.59	307.73	337.03	307.23
Miscellaneous Expenses not written off	0.00	0.00	0.00	0.00	0.00	0.00
Deferred Tax Assets	2.75	0.00	0.00	9.63	0.00	5.09
Deferred Tax Liability	36.84	35.82	33.23	32.88	38.42	42.62
Net Deferred Tax	-34.09	-35.82	-33.23	-23.25	-38.42	-37.53
Other Assets	27.94	80.24	30.70	19.30	31.00	15.87
Total Assets	873.84	846.51	746.39	751.52	706.07	636.99
Contingent Liabilities	79.19	73.11	15.47	3.21	14.08	56.81