SPL Industries Limited (NSE:SPLIL)

SPL Industries Income Statement

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

Fiscal Year	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Mar 31, 2025	Mar 31, 2024	Mar 31, 2023	Mar 31, 2022	Mar 31, 2021
Operating Revenue	1,394	1,992	2,847	1,979	1,101
Other Revenue	-	-	-	-	0
Revenue	1,394	1,992	2,847	1,979	1,101
Revenue Growth (YoY)	-30.03%	-30.01%	43.87%	79.74%	-38.45%
Cost of Revenue	1,170	1,705	2,393	1,606	800.83
Gross Profit	224.67	287.11	453.79	372.43	300.04
Selling, General & Admin	121.61	127.59	120.27	111.82	81.02
Other Operating Expenses	64.23	60.03	92.25	39.96	56.6
Operating Expenses	216.15	218.87	240.37	175.83	165.35
Operating Income	8.53	68.24	213.42	196.61	134.69
Interest Expense	-16.74	-0.84	-8.77	-6.44	-6.11
Interest & Investment Income	-	41.9	43.59	52.16	43.17
Currency Exchange Gain (Loss)	-	16.76	73.98	24.43	-2.55
Other Non Operating Income (Expenses)	137.74	-0.31	1.74	22.44	12.59
EBT Excluding Unusual Items	129.52	125.75	323.96	289.19	181.79
Gain (Loss) on Sale of Investments	-	35.06	5.18	0.31	-
Gain (Loss) on Sale of Assets	-	0.1	0.03	-2.97	-
Asset Writedown	-	-	-	-	-2.35
Other Unusual Items	-	-0.03	-8.58	0.02	-
Pretax Income	129.52	160.88	320.6	286.55	179.44
Income Tax Expense	31.61	43.36	82.24	75.71	43.92
Net Income	97.92	117.51	238.36	210.84	135.52
Net Income to Common	97.92	117.51	238.36	210.84	135.52
Net Income Growth	-16.68%	-50.70%	13.05%	55.58%	-56.67%
Shares Outstanding (Basic)	29	29	29	29	29
Shares Outstanding (Diluted)	29	29	29	29	29
Shares Change (YoY)	-0.11%	-	-	-	-
EPS (Basic)	3.38	4.05	8.22	7.27	4.67
EPS (Diluted)	3.38	4.05	8.22	7.27	4.67
EPS Growth	-16.59%	-50.70%	13.05%	55.58%	-56.67%
Free Cash Flow	201.62	42.82	3.05	13.62	291.29
Free Cash Flow Per Share	6.96	1.48	0.10	0.47	10.04
Gross Margin	16.11%	14.41%	15.94%	18.82%	27.26%
Operating Margin	0.61%	3.43%	7.50%	9.94%	12.23%
Profit Margin	7.02%	5.90%	8.37%	10.66%	12.31%
Free Cash Flow Margin	14.46%	2.15%	0.11%	0.69%	26.46%
EBITDA	38.83	99.49	241.27	220.66	162.42
EBITDA Margin	2.79%	4.99%	8.48%	11.15%	14.75%
D&A For EBITDA	30.31	31.25	27.85	24.05	27.73
EBIT	8.53	68.24	213.42	196.61	134.69
EBIT Margin	0.61%	3.43%	7.50%	9.94%	12.23%
Effective Tax Rate	24.40%	26.96%	25.65%	26.42%	24.47%
Revenue as Reported	1,532	2,109	2,984	2,079	1,158
Advertising Expenses	-	6.79	5.9	0.9	0.4

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