S.P. Apparels Limited (NSE:SPAL)

S.P. Apparels Balance Sheet

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

Assets

Fiscal Year	FY 2026	FY 2025	FY 2024	FY 2023	FY 2022
Period Ending	Mar 31, 2026	Mar 31, 2025	Mar 31, 2024	Mar 31, 2023	Mar 31, 2022
Cash & Equivalents	588.95	352.75	787.98	601.64	519.08
Short-Term Investments	137.38	-	292.78	-	-
Trading Asset Securities	-	-	210	726.24	26.24
Cash & Short-Term Investments	726.33	352.75	1,291	1,328	545.32
Cash Growth	105.91%	-72.67%	-2.79%	143.50%	32.43%
Accounts Receivable	2,531	2,507	1,652	1,047	1,157
Other Receivables	-	376	220.84	155.49	386.6
Receivables	2,531	2,883	1,873	1,203	1,544
Inventory	3,103	3,815	2,697	3,013	3,365
Prepaid Expenses	-	29.74	20.69	17.06	25.94
Other Current Assets	922.93	332.09	130.84	93.02	190.53
Total Current Assets	7,284	7,413	6,012	5,653	5,671
Property, Plant & Equipment	6,534	5,883	4,665	4,627	4,514
Long-Term Investments	442.05	98.02	11.87	404.15	1.82
Goodwill	237.42	237.42	58.68	58.68	58.68
Other Intangible Assets	124.05	138.11	3.4	3.47	0.18
Long-Term Accounts Receivable	-	-	-	-	145
Other Long-Term Assets	535.48	632.15	661.36	220.93	224.88
Total Assets	15,907	14,561	11,416	10,971	10,618

Liabilities

Fiscal Year	FY 2026	FY 2025	FY 2024	FY 2023	FY 2022
Period Ending	Mar 31, 2026	Mar 31, 2025	Mar 31, 2024	Mar 31, 2023	Mar 31, 2022
Accounts Payable	1,285	1,322	987.36	991.09	1,130
Accrued Expenses	77.03	491.75	341.64	287.56	288.77
Short-Term Debt	-	3,065	1,704	1,975	1,463
Current Portion of Long-Term Debt	3,509	97.38	19.18	76.15	176.15
Current Portion of Leases	54.21	-	-	0.29	1.66
Other Current Liabilities	584.1	113.97	100.17	176.21	105.71
Total Current Liabilities	5,510	5,090	3,152	3,507	3,165
Long-Term Debt	492.92	422.43	55.54	110.55	362.71
Long-Term Leases	133.93	223.69	255.73	284.64	311.17
Long-Term Unearned Revenue	58.46	76.38	86.6	106.35	135.01
Long-Term Deferred Tax Liabilities	214.95	249.82	294.42	291.36	330.81
Other Long-Term Liabilities	100.9	-	-	-	-
Total Liabilities	6,511	6,062	3,844	4,299	4,305

Shareholders' Equity

Fiscal Year	FY 2026	FY 2025	FY 2024	FY 2023	FY 2022
Period Ending	Mar 31, 2026	Mar 31, 2025	Mar 31, 2024	Mar 31, 2023	Mar 31, 2022
Common Stock	251.39	250.93	250.93	250.93	256.93
Additional Paid-In Capital	-	2,265	2,265	2,265	2,610
Retained Earnings	-	6,010	5,059	4,239	3,472
Comprehensive Income & Other	9,210	37.53	61.08	-18.81	38.95
Total Common Equity	9,461	8,563	7,636	6,736	6,378
Minority Interest	-65.01	-63.92	-64.38	-64.97	-65.27
Shareholders' Equity	9,396	8,500	7,572	6,671	6,312
Total Liabilities & Equity	15,907	14,561	11,416	10,971	10,618

Additional Metrics

Fiscal Year	FY 2026	FY 2025	FY 2024	FY 2023	FY 2022
Period Ending	Mar 31, 2026	Mar 31, 2025	Mar 31, 2024	Mar 31, 2023	Mar 31, 2022
Total Debt	4,190	3,808	2,034	2,447	2,314
Net Cash (Debt)	-3,464	-3,456	-743.42	-1,119	-1,769
Net Cash Growth	-	-	-	-	-
Net Cash Per Share	-137.57	-137.70	-29.63	-43.89	-68.86
Filing Date Shares Outstanding	25.11	25.09	25.09	25.09	25.69
Total Common Shares Outstanding	25.11	25.09	25.09	25.09	25.69
Working Capital	1,774	2,323	2,860	2,147	2,506
Book Value Per Share	376.72	341.27	304.33	268.45	248.23
Tangible Book Value	9,100	8,188	7,574	6,674	6,319
Tangible Book Value Per Share	362.33	326.31	301.86	265.97	245.94
Land	-	804.81	211.91	132.06	83.38
Buildings	-	3,182	2,683	2,586	2,482
Machinery	-	5,822	4,867	4,754	4,507
Construction In Progress	-	305.64	187.47	98.67	77.47

Data Source: S&P Global Market Intelligence Last updated: Mar 31, 2026

Financial data is provided by S&P Global Market Intelligence and updates within hours after each earnings release, which is every three months for this company.

Update frequency:

Quarterly

Last checked:

Jul 31, 2026

Data Sources Report a data error