SPA Capital Services 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
Interest and Dividend Income	3.84	4.2	0.14	0.08	-
Total Interest Expense	2.69	4.16	3.82	2.78	4.07
Net Interest Income	1.15	0.04	-3.68	-2.71	-4.07
Other Revenue	382.32	325.21	210.65	165.51	164.27
Revenue	383.47	325.25	206.97	162.81	160.21
Revenue Growth (YoY)	17.90%	57.15%	27.13%	1.62%	-47.32%
Salaries & Employee Benefits	31.88	25.21	24.61	24.73	27.9
Cost of Services Provided	297.42	249.78	166.73	122.22	123.57
Other Operating Expenses	39.7	38.27	11.7	6.04	3.25
Total Operating Expenses	372.9	315.12	204.39	154.67	156.76
Operating Income	10.57	10.13	2.57	8.14	3.44
Other Non-Operating Income (Expenses)	0.04	-0.01	-0.04	0.77	0
EBT Excluding Unusual Items	10.61	10.12	2.54	10.57	3.43
Gain (Loss) on Sale of Investments	-	-	-	-5.4	-
Other Unusual Items	-0.55	-2.07	-0.63	-	-
Pretax Income	10.06	8.05	1.91	5.13	3.43
Income Tax Expense	1.72	3.1	-1.89	0.73	1.14
Net Income	8.34	4.95	3.8	4.39	2.3
Net Income to Common	8.34	4.95	3.8	4.39	2.3
Net Income Growth	68.66%	30.10%	-13.46%	91.31%	-
Shares Outstanding (Basic)	3	3	3	3	3
Shares Outstanding (Diluted)	3	3	3	3	3
Shares Change (YoY)	0.02%	0.02%	0.05%	0.34%	-0.43%
EPS (Basic)	2.71	1.61	1.24	1.43	0.75
EPS (Diluted)	2.71	1.61	1.24	1.43	0.75
EPS Growth	68.61%	30.07%	-13.50%	90.67%	-
Free Cash Flow	71.6	-45.36	30.87	22.97	-0.63
Free Cash Flow Per Share	23.29	-14.76	10.05	7.48	-0.21
Operating Margin	2.76%	3.11%	1.24%	5.00%	2.15%
Profit Margin	2.17%	1.52%	1.84%	2.70%	1.43%
Free Cash Flow Margin	18.67%	-13.95%	14.92%	14.11%	-0.39%
Effective Tax Rate	17.10%	38.54%	-	14.32%	33.15%
Revenue as Reported	386.21	329.41	210.81	166.36	164.27