S P Capital Financing Income Statement

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

Millions INR. Fiscal year is Apr - Mar.

Fiscal Year	FY 2026	FY 2025	FY 2024	FY 2023	FY 2022
Period Ending	Mar '26 Mar 31, 2026	Mar '25 Mar 31, 2025	Mar '24 Mar 31, 2024	Mar '23 Mar 31, 2023	Mar '22 Mar 31, 2022
Operating Revenue	-	-	-	15.67	8.43
Other Revenue	105.24	54.46	25.51	0.01	-0
Revenue	105.24	54.46	25.51	15.68	8.43
Revenue Growth (YoY)	93.26%	113.47%	62.71%	86.07%	-85.60%
Cost of Revenue	-	0.74	0.25	0.33	0.38
Gross Profit	105.24	53.72	25.26	15.35	8.05
Selling, General & Admin	5.61	5.99	4.8	3.95	2.39
Other Operating Expenses	-5.16	3.23	2.93	2.16	1.35
Operating Expenses	0.45	9.21	7.74	6.11	3.74
Operating Income	104.79	44.51	17.53	9.24	4.31
Interest Expense	-50.86	-29.21	-10.01	-2.92	-1.13
Interest & Investment Income	-	-	-	0.03	-
Earnings From Equity Investments	0.13	0.07	0.02	0.04	0.02
Other Non Operating Income (Expenses)	-0	-0.11	-0.15	-	-
EBT Excluding Unusual Items	54.06	15.26	7.4	6.39	3.21
Gain (Loss) on Sale of Assets	-	-	-	-	15.19
Pretax Income	54.06	15.26	7.4	6.39	18.39
Income Tax Expense	18.91	6.16	1.74	1.55	4.12
Net Income	35.15	9.1	5.66	4.84	14.27
Net Income to Common	35.15	9.1	5.66	4.84	14.27
Net Income Growth	286.22%	60.89%	16.76%	-66.06%	-73.76%
Shares Outstanding (Basic)	6	6	6	6	6
Shares Outstanding (Diluted)	6	6	6	6	6
Shares Change (YoY)	-0.07%	-	-	-	-
EPS (Basic)	5.85	1.51	0.94	0.81	2.37
EPS (Diluted)	5.85	1.51	0.94	0.81	2.37
EPS Growth	286.50%	60.89%	16.76%	-66.06%	-73.76%
Dividend Per Share	-	1.500	-	1.750	-
Gross Margin	100.00%	98.65%	99.03%	97.91%	95.53%
Operating Margin	99.57%	81.73%	68.70%	58.95%	51.12%
Profit Margin	33.40%	16.71%	22.17%	30.90%	169.39%
EBIT	104.79	44.51	17.53	9.24	4.31
EBIT Margin	99.57%	81.73%	68.70%	58.95%	51.12%
Effective Tax Rate	34.98%	40.36%	23.52%	24.18%	22.40%
Revenue as Reported	116.31	56.16	25.51	15.71	23.61
Advertising Expenses	-	0.33	0.2	0.18	0.05