S.P. Apparels Limited (NSE:SPAL)

S.P. Apparels Cash Flow Statement

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

Operating Activities

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
Net Income	1,009	951.02	896.25	825.12	846.93
Depreciation & Amortization	478.6	432.83	377.54	361.53	345.27
Other Amortization	-	0.13	-	-	0.59
Loss (Gain) From Sale of Assets	0.66	2.83	3.02	4.89	3.98
Loss (Gain) From Sale of Investments	17.62	-9.07	-104.51	-6.67	-2.73
Loss (Gain) on Equity Investments	63.57	-	-	-	-
Stock-Based Compensation	16.01	3.66	-	-	-
Provision & Write-off of Bad Debts	-	-	-	2	10.45
Other Operating Activities	243.51	244.95	-2.52	215.15	45.38
Change in Accounts Receivable	-1.29	-499.58	-608.13	248.02	-133.2
Change in Inventory	603.86	-481.18	319.19	351.13	-916.22
Change in Accounts Payable	-75.56	181.48	67.44	11.76	249.58
Change in Other Net Operating Assets	-269.58	-382.89	-156.24	147.12	-181.1
Operating Cash Flow	2,087	444.18	792.04	2,160	268.93
Operating Cash Flow Growth	369.82%	-43.92%	-63.33%	703.20%	-66.59%

Investing Activities

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
Capital Expenditures	-1,075	-822.43	-549.79	-518.37	-333.41
Sale of Property, Plant & Equipment	13.75	9.68	7.07	2.57	2.87
Cash Acquisitions	-	-1,373	-150.78	-	-
Investment in Securities	-500.45	430.49	733.29	-1,122	0.06
Other Investing Activities	-325.37	-11.98	22.34	38.41	38.62
Investing Cash Flow	-1,888	-1,767	62.13	-1,599	-291.86

Financing Activities

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
Short-Term Debt Issued	183.62	1,117	-	503.13	190.13
Long-Term Debt Issued	307.2	67.76	-	30.94	222.49
Total Debt Issued	490.82	1,184	-	534.07	412.62
Short-Term Debt Repaid	-	-	-244.76	-	-
Long-Term Debt Repaid	-113.23	-54.03	-176.22	-465.04	-
Total Debt Repaid	-113.23	-54.03	-420.98	-465.04	-
Net Debt Issued (Repaid)	377.59	1,130	-420.98	69.03	412.62
Issuance of Common Stock	11.57	0.87	-	-	-
Repurchase of Common Stock	-	-	-	-402.69	-
Common Dividends Paid	-50.22	-	-75.28	-	-57.81
Dividends Paid	-50.22	-	-75.28	-	-57.81
Other Financing Activities	-353.8	-306.12	-171.57	-144.57	-118.53
Financing Cash Flow	-14.86	824.99	-667.83	-478.23	236.28

Net Cash Flow

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
Foreign Exchange Rate Adjustments	0.13	-0.04	-	0.03	-1.52
Miscellaneous Cash Flow Adjustments	-	62.95	-	-	-
Net Cash Flow	184.57	-435.23	186.34	82.56	211.83

Free Cash Flow

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
Free Cash Flow	1,011	-378.25	242.25	1,642	-64.48
Free Cash Flow Growth	-	-	-85.24%	-	-
Free Cash Flow Margin	6.41%	-2.71%	2.23%	15.19%	-0.75%
Free Cash Flow Per Share	40.17	-15.07	9.65	64.40	-2.51
Levered Free Cash Flow	747.77	-1,454	136.62	1,182	-190.78
Unlevered Free Cash Flow	1,002	-1,316	223.04	1,258	-126.52

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
Cash Interest Paid	353.8	306.12	171.62	144.57	118.53
Cash Income Tax Paid	383.94	341.17	334.95	271.86	252.08
Change in Working Capital	257.43	-1,182	-377.74	758.03	-980.94

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

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