SPA Capital Services Ratios and Metrics

Market cap in millions INR. Fiscal year is April - March.

Millions INR. Fiscal year is Apr - Mar.

Fiscal Year	Current	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Mar '26 Mar 5, 2026	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
Market Capitalization	678	510	-	-	-	-
Last Close Price	220.45	165.80	-	-	-	-
PE Ratio	133.04	103.08	-	-	-	-
PS Ratio	1.64	1.57	-	-	-	-
PB Ratio	3.94	3.00	-	-	-	-
Debt / Equity Ratio	1.14	1.29	1.48	1.34	1.50	1.84
Debt / FCF Ratio	-	-	7.93	9.47	-	4.71
Net Debt / Equity Ratio	1.12	0.29	0.58	1.33	1.48	1.82
Net Debt / FCF Ratio	-	-1.10	3.12	9.38	-372.51	4.65
Asset Turnover	-	0.78	0.49	0.39	0.38	0.60
Quick Ratio	-	1.37	1.22	1.44	1.36	1.32
Current Ratio	-	1.56	1.26	1.48	1.38	1.34
Return on Equity (ROE)	-	2.95%	2.32%	2.74%	1.62%	-3.73%
Return on Assets (ROA)	-	1.18%	0.89%	1.04%	0.54%	-1.07%
Return on Invested Capital (ROIC)	1.71%	1.56%	0.65%	1.80%	0.61%	-2.08%
Earnings Yield	0.75%	0.97%	-	-	-	-
FCF Yield	-	-8.90%	-	-	-	-
Buyback Yield / Dilution	-0.17%	-0.02%	-0.05%	-0.34%	0.43%	-

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