S P Capital Financing Income Statement

Financials in millions INR. Fiscal year is April - March.

Millions INR. Fiscal year is Apr - Mar.

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Dec '25 Dec 31, 2025	Mar '25 Mar 31, 2025	Mar '24 Mar 31, 2024	Mar '23 Mar 31, 2023	Mar '22 Mar 31, 2022	Mar '21 Mar 31, 2021
Operating Revenue	-	-	-	15.67	8.43	5.01
Other Revenue	130.16	54.46	25.51	0.01	-0	53.49
Revenue	130.16	54.46	25.51	15.68	8.43	58.51
Revenue Growth (YoY)	198.50%	113.47%	62.71%	86.07%	-85.60%	136.15%
Cost of Revenue	0.74	0.74	0.25	0.33	0.38	-
Gross Profit	129.42	53.72	25.26	15.35	8.05	58.51
Selling, General & Admin	6.5	5.99	4.8	3.95	2.39	1.66
Other Operating Expenses	-7.87	3.23	2.93	2.16	1.35	1.3
Operating Expenses	-1.37	9.21	7.74	6.11	3.74	2.96
Operating Income	130.79	44.51	17.53	9.24	4.31	55.54
Interest Expense	-47.49	-29.21	-10.01	-2.92	-1.13	-0.85
Interest & Investment Income	-	-	-	0.03	-	-
Earnings From Equity Investments	0.07	0.07	0.02	0.04	0.02	0.03
Other Non Operating Income (Expenses)	-0.11	-0.11	-0.15	-	-	-
EBT Excluding Unusual Items	83.26	15.26	7.4	6.39	3.21	54.72
Gain (Loss) on Sale of Assets	-	-	-	-	15.19	-
Pretax Income	83.26	15.26	7.4	6.39	18.39	54.72
Income Tax Expense	19.97	6.16	1.74	1.55	4.12	0.32
Net Income	63.29	9.1	5.66	4.84	14.27	54.4
Net Income to Common	63.29	9.1	5.66	4.84	14.27	54.4
Net Income Growth	443.89%	60.89%	16.76%	-66.06%	-73.76%	3285.92%
Shares Outstanding (Basic)	6	6	6	6	6	6
Shares Outstanding (Diluted)	6	6	6	6	6	6
EPS (Basic)	10.53	1.51	0.94	0.81	2.37	9.05
EPS (Diluted)	10.53	1.51	0.94	0.81	2.37	9.05
EPS Growth	446.95%	60.89%	16.76%	-66.06%	-73.76%	3285.92%
Dividend Per Share	1.000	1.500	-	1.750	-	0.500
Gross Margin	99.43%	98.65%	99.03%	97.91%	95.53%	100.00%
Operating Margin	100.48%	81.73%	68.70%	58.95%	51.12%	94.94%
Profit Margin	48.63%	16.71%	22.17%	30.90%	169.39%	92.98%
EBIT	130.79	44.51	17.53	9.24	4.31	55.54
EBIT Margin	100.48%	81.73%	68.70%	58.95%	51.12%	94.94%
Effective Tax Rate	23.98%	40.36%	23.52%	24.18%	22.40%	0.58%
Revenue as Reported	142.46	56.16	25.51	15.71	23.61	58.51
Advertising Expenses	-	0.33	0.2	0.18	0.05	-

Source: S&P Global Market Intelligence. Standard template. Financial Sources.