S.P. Apparels Limited (NSE:SPAL)
India · Delayed Price · Currency is INR 897.75
-15.95 (-1.75%)
Nov 13, 2026, 3:29 PM IST
S.P. Apparels Cash Flow Statement
Financials in millions INR. Fiscal year is April - March.
Millions INR. Fiscal year is Apr - Mar.
Operating Activities
Fiscal Year | TTM | FY 2026 | FY 2025 | FY 2024 | FY 2023 | FY 2022 |
|---|---|---|---|---|---|---|
Period Ending | Sep '26 Sep 30, 2026 | 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 |
Net Income | 1,075 | 1,009 | 951.02 | 896.25 | 825.12 | 846.93 |
Depreciation & Amortization | 515.29 | 478.06 | 432.83 | 377.54 | 361.53 | 345.27 |
Other Amortization | 0.54 | 0.54 | 0.13 | - | - | 0.59 |
Loss (Gain) From Sale of Assets | 0.57 | 0.66 | 2.83 | 3.02 | 4.89 | 3.98 |
Loss (Gain) From Sale of Investments | 10 | 17.62 | -9.07 | -104.51 | -6.67 | -2.73 |
Loss (Gain) on Equity Investments | 85.02 | 63.57 | - | - | - | - |
Stock-Based Compensation | 16.45 | 16.01 | 3.66 | - | - | - |
Provision & Write-off of Bad Debts | - | - | - | - | 2 | 10.45 |
Other Operating Activities | 159.36 | 243.51 | 244.95 | -2.52 | 215.15 | 45.38 |
Change in Accounts Receivable | -919.95 | -1.29 | -499.58 | -608.13 | 248.02 | -133.2 |
Change in Inventory | -233.51 | 603.86 | -481.18 | 319.19 | 351.13 | -916.22 |
Change in Accounts Payable | 744.61 | -75.56 | 181.48 | 67.44 | 11.76 | 249.58 |
Change in Other Net Operating Assets | -97.09 | -269.58 | -382.89 | -156.24 | 147.12 | -181.1 |
Operating Cash Flow | 1,356 | 2,087 | 444.18 | 792.04 | 2,160 | 268.93 |
Operating Cash Flow Growth | 28.43% | 369.82% | -43.92% | -63.33% | 703.20% | -66.59% |
Investing Activities
Fiscal Year | TTM | FY 2026 | FY 2025 | FY 2024 | FY 2023 | FY 2022 |
|---|---|---|---|---|---|---|
Period Ending | Sep '26 Sep 30, 2026 | 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 |
Capital Expenditures | -580.61 | -1,075 | -822.43 | -549.79 | -518.37 | -333.41 |
Sale of Property, Plant & Equipment | 30.53 | 13.75 | 9.68 | 7.07 | 2.57 | 2.87 |
Cash Acquisitions | 6.87 | - | -1,373 | -150.78 | - | - |
Investment in Securities | -428.23 | -516.41 | 430.49 | 733.29 | -1,122 | 0.06 |
Other Investing Activities | 36.08 | -309.41 | -11.98 | 22.34 | 38.41 | 38.62 |
Investing Cash Flow | -935.36 | -1,888 | -1,767 | 62.13 | -1,599 | -291.86 |
Financing Activities
Fiscal Year | TTM | FY 2026 | FY 2025 | FY 2024 | FY 2023 | FY 2022 |
|---|---|---|---|---|---|---|
Period Ending | Sep '26 Sep 30, 2026 | 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 |
Short-Term Debt Issued | - | 183.61 | 1,117 | - | 503.13 | 190.13 |
Long-Term Debt Issued | - | 307.2 | 67.76 | - | 30.94 | 222.49 |
Total Debt Issued | 409.06 | 490.81 | 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 | -259.62 | -113.23 | -54.03 | -420.98 | -465.04 | - |
Net Debt Issued (Repaid) | 149.44 | 377.58 | 1,130 | -420.98 | 69.03 | 412.62 |
Issuance of Common Stock | 11.57 | 11.57 | 0.87 | - | - | - |
Repurchase of Common Stock | - | - | - | - | -402.69 | - |
Common Dividends Paid | -75.42 | -50.22 | - | -75.28 | - | -57.81 |
Dividends Paid | -75.42 | -50.22 | - | -75.28 | - | -57.81 |
Other Financing Activities | -345.45 | -353.8 | -306.12 | -171.57 | -144.57 | -118.53 |
Financing Cash Flow | -259.86 | -14.87 | 824.99 | -667.83 | -478.23 | 236.28 |
Net Cash Flow
Fiscal Year | TTM | FY 2026 | FY 2025 | FY 2024 | FY 2023 | FY 2022 |
|---|---|---|---|---|---|---|
Period Ending | Sep '26 Sep 30, 2026 | 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 |
Foreign Exchange Rate Adjustments | 0.06 | 0.13 | -0.04 | - | 0.03 | -1.52 |
Miscellaneous Cash Flow Adjustments | 10.93 | - | 62.95 | - | - | - |
Net Cash Flow | 172.1 | 184.56 | -435.23 | 186.34 | 82.56 | 211.83 |
Free Cash Flow
Fiscal Year | TTM | FY 2026 | FY 2025 | FY 2024 | FY 2023 | FY 2022 |
|---|---|---|---|---|---|---|
Period Ending | Sep '26 Sep 30, 2026 | 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 |
Free Cash Flow | 775.72 | 1,011 | -378.25 | 242.25 | 1,642 | -64.48 |
Free Cash Flow Growth | 3160.70% | - | - | -85.24% | - | - |
Free Cash Flow Margin | 4.85% | 6.41% | -2.71% | 2.23% | 15.19% | -0.75% |
Free Cash Flow Per Share | 30.82 | 40.16 | -15.07 | 9.65 | 64.40 | -2.51 |
Levered Free Cash Flow | 381.39 | 995.49 | -1,534 | 136.62 | 1,182 | -190.78 |
Unlevered Free Cash Flow | 525.22 | 1,145 | -1,396 | 223.04 | 1,258 | -126.52 |
Additional Metrics
Fiscal Year | TTM | FY 2026 | FY 2025 | FY 2024 | FY 2023 | FY 2022 |
|---|---|---|---|---|---|---|
Period Ending | Sep '26 Sep 30, 2026 | 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 |
Cash Interest Paid | 169.77 | 353.8 | 306.12 | 171.62 | 144.57 | 118.53 |
Cash Income Tax Paid | 198.18 | 383.94 | 341.17 | 334.95 | 271.86 | 252.08 |
Change in Working Capital | -505.94 | 257.43 | -1,182 | -377.74 | 758.03 | -980.94 |