The SPAR Group Ltd (JSE:SPP)
South Africa · Delayed Price · Currency is ZAR · Price in ZAc 3,866.00
-69.00 (-1.75%)
Aug 31, 2026, 3:02 PM SAST
The SPAR Group Balance Sheet
Financials in millions ZAR. Fiscal year is October - September.
Millions ZAR. Fiscal year is Oct - Sep.
Assets
Fiscal Year | TTM | FY 2025 | FY 2024 | FY 2023 | FY 2022 | FY 2021 |
|---|---|---|---|---|---|---|
Period Ending | Mar '26 Mar 27, 2026 | Sep '25 Sep 26, 2025 | Sep '24 Sep 30, 2024 | Sep '23 Sep 30, 2023 | Sep '22 Sep 30, 2022 | Sep '21 Sep 30, 2021 |
Cash & Equivalents | 1,597 | 2,753 | 1,622 | 1,708 | 1,113 | 1,645 |
Cash & Short-Term Investments | 1,597 | 2,753 | 1,622 | 1,708 | 1,113 | 1,645 |
Cash Growth | 12.50% | 69.68% | -5.02% | 53.49% | -32.34% | -14.98% |
Accounts Receivable | 16,915 | 15,342 | 15,709 | 16,837 | 15,395 | 14,223 |
Other Receivables | 97.4 | 1,727 | 1,811 | 2,548 | 2,383 | 1,907 |
Receivables | 17,388 | 17,134 | 17,641 | 19,544 | 18,039 | 16,443 |
Inventory | 4,617 | 4,653 | 6,364 | 6,760 | 6,554 | 5,303 |
Prepaid Expenses | 484.9 | 445.7 | 340.8 | 282.8 | 257.4 | 226.9 |
Other Current Assets | 1,333 | 1,472 | 1,257 | 11.7 | 22.9 | 29.5 |
Total Current Assets | 25,420 | 26,458 | 27,225 | 28,307 | 25,986 | 23,648 |
Property, Plant & Equipment | 7,612 | 7,717 | 17,607 | 19,401 | 17,317 | 15,328 |
Long-Term Investments | 161.5 | 169.7 | 178.3 | 168 | 146.4 | 109.1 |
Goodwill | - | 2,849 | 4,648 | 4,711 | 4,357 | 4,065 |
Other Intangible Assets | 6,500 | 3,575 | 3,518 | 3,530 | 3,219 | 2,772 |
Long-Term Accounts Receivable | 4,078 | 4,195 | 4,215 | 4,656 | 5,007 | 5,121 |
Long-Term Deferred Tax Assets | 194 | 177.8 | 132.8 | 218.7 | 253.6 | 228.3 |
Other Long-Term Assets | 712.5 | 674.4 | 345.4 | 5.9 | 8.2 | 7.6 |
Total Assets | 44,848 | 46,221 | 58,642 | 61,825 | 57,118 | 52,067 |
Liabilities
Fiscal Year | TTM | FY 2025 | FY 2024 | FY 2023 | FY 2022 | FY 2021 |
|---|---|---|---|---|---|---|
Period Ending | Mar '26 Mar 27, 2026 | Sep '25 Sep 26, 2025 | Sep '24 Sep 30, 2024 | Sep '23 Sep 30, 2023 | Sep '22 Sep 30, 2022 | Sep '21 Sep 30, 2021 |
Accounts Payable | 20,562 | 17,713 | 16,809 | 17,777 | 15,422 | 13,435 |
Accrued Expenses | - | 2,761 | 2,678 | 2,873 | 2,642 | - |
Short-Term Debt | 1,431 | 680.2 | 3,697 | 3,158 | 3,138 | 2,566 |
Current Portion of Long-Term Debt | 575.7 | 534.6 | 1,626 | 962.2 | 610.3 | 510.8 |
Current Portion of Leases | 1,490 | 1,462 | 1,973 | 2,111 | 1,977 | 1,825 |
Current Income Taxes Payable | 56 | 151.7 | 41.3 | 13.8 | 63.4 | 72 |
Other Current Liabilities | 1,490 | 3,495 | 3,609 | 3,178 | 2,464 | 4,709 |
Total Current Liabilities | 25,604 | 26,797 | 30,433 | 30,071 | 26,317 | 23,117 |
Long-Term Debt | 6,404 | 6,515 | 5,073 | 7,337 | 7,090 | 7,346 |
Long-Term Leases | 6,930 | 7,076 | 11,932 | 13,396 | 13,018 | 12,052 |
Pension & Post-Retirement Benefits | 279.9 | 277.4 | 297.9 | 254.2 | 248.8 | 810.9 |
Long-Term Deferred Tax Liabilities | 229.4 | 235.1 | 533.5 | 545.4 | 435.5 | 312.1 |
Other Long-Term Liabilities | - | 9.3 | - | - | - | 50.1 |
Total Liabilities | 39,447 | 40,909 | 48,268 | 51,603 | 47,109 | 43,688 |
Shareholders' Equity
Fiscal Year | TTM | FY 2025 | FY 2024 | FY 2023 | FY 2022 | FY 2021 |
|---|---|---|---|---|---|---|
Period Ending | Mar '26 Mar 27, 2026 | Sep '25 Sep 26, 2025 | Sep '24 Sep 30, 2024 | Sep '23 Sep 30, 2023 | Sep '22 Sep 30, 2022 | Sep '21 Sep 30, 2021 |
Common Stock | 2,232 | 2,232 | 2,232 | 2,232 | 2,232 | 2,232 |
Retained Earnings | 2,497 | 2,340 | 7,129 | 6,771 | 6,645 | 5,407 |
Treasury Stock | -1.5 | -1.5 | -1.5 | -1.5 | -30.9 | -13.3 |
Comprehensive Income & Other | 673.9 | 742.7 | 1,014 | 1,214 | 937.1 | 576.4 |
Total Common Equity | 5,401 | 5,312 | 10,374 | 10,215 | 9,782 | 8,202 |
Minority Interest | - | - | - | 6.5 | 226.7 | 177.6 |
Shareholders' Equity | 5,401 | 5,312 | 10,374 | 10,222 | 10,009 | 8,379 |
Total Liabilities & Equity | 44,848 | 46,221 | 58,642 | 61,825 | 57,118 | 52,067 |
Additional Metrics
Fiscal Year | TTM | FY 2025 | FY 2024 | FY 2023 | FY 2022 | FY 2021 |
|---|---|---|---|---|---|---|
Period Ending | Mar '26 Mar 27, 2026 | Sep '25 Sep 26, 2025 | Sep '24 Sep 30, 2024 | Sep '23 Sep 30, 2023 | Sep '22 Sep 30, 2022 | Sep '21 Sep 30, 2021 |
Total Debt | 16,830 | 16,267 | 24,300 | 26,963 | 25,833 | 24,299 |
Net Cash (Debt) | -15,233 | -13,514 | -22,678 | -25,255 | -24,720 | -22,654 |
Net Cash Growth | - | - | - | - | - | - |
Net Cash Per Share | -79.11 | -70.13 | -117.71 | -131.23 | -128.30 | -117.38 |
Filing Date Shares Outstanding | 192.55 | 192.54 | 192.55 | 192.58 | 192.41 | 192.54 |
Total Common Shares Outstanding | 192.55 | 192.54 | 192.55 | 192.58 | 192.41 | 192.54 |
Working Capital | -183.8 | -339.4 | -3,207 | -1,764 | -331 | 531.3 |
Book Value Per Share | 28.05 | 27.59 | 53.88 | 53.04 | 50.84 | 42.60 |
Tangible Book Value | -1,099 | -1,112 | 2,209 | 1,974 | 2,207 | 1,364 |
Tangible Book Value Per Share | -5.71 | -5.77 | 11.47 | 10.25 | 11.47 | 7.09 |
Land | - | 2,975 | 5,738 | 6,149 | 5,418 | 5,036 |
Machinery | - | 6,171 | 9,595 | 9,798 | 8,019 | 7,066 |
Construction In Progress | - | 14.5 | 33.3 | 117.3 | 285.4 | 153.9 |