SPL Industries Limited (NSE:SPLIL)

SPL Industries Income Statement

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

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Sep 30, 2025	Mar 31, 2025	Mar 31, 2024	Mar 31, 2023	Mar 31, 2022	Mar 31, 2021
Operating Revenue	890.71	1,394	1,992	2,847	1,979	1,101
Other Revenue	-	-	-	-	-	0
Revenue	890.71	1,394	1,992	2,847	1,979	1,101
Revenue Growth (YoY)	-51.01%	-30.03%	-30.01%	43.87%	79.74%	-38.45%
Cost of Revenue	766.37	1,170	1,705	2,393	1,606	800.83
Gross Profit	124.34	224.67	287.11	453.79	372.43	300.04
Selling, General & Admin	122.16	126.62	127.59	120.27	111.82	81.02
Other Operating Expenses	41.56	59.22	60.03	92.25	39.96	56.6
Operating Expenses	192.43	216.15	218.87	240.37	175.83	165.35
Operating Income	-68.09	8.53	68.24	213.42	196.61	134.69
Interest Expense	-	-0	-0.84	-8.77	-6.44	-6.11
Interest & Investment Income	63.29	55.08	41.9	43.59	52.16	43.17
Currency Exchange Gain (Loss)	11.46	11.46	16.76	73.98	24.43	-2.55
Other Non Operating Income (Expenses)	13.87	11.58	-0.31	1.74	22.44	12.59
EBT Excluding Unusual Items	20.52	86.64	125.75	323.96	289.19	181.79
Gain (Loss) on Sale of Investments	42.88	42.88	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	63.41	129.52	160.88	320.6	286.55	179.44
Income Tax Expense	23.86	31.61	43.36	82.24	75.71	43.92
Net Income	39.55	97.92	117.51	238.36	210.84	135.52
Net Income to Common	39.55	97.92	117.51	238.36	210.84	135.52
Net Income Growth	-68.75%	-16.68%	-50.70%	13.05%	55.58%	-56.67%
Shares Outstanding (Basic)	29	29	29	29	29	29
Shares Outstanding (Diluted)	29	29	29	29	29	29
Shares Change (YoY)	-0.76%	-	-	-	-	-
EPS (Basic)	1.37	3.38	4.05	8.22	7.27	4.67
EPS (Diluted)	1.37	3.38	4.05	8.22	7.27	4.67
EPS Growth	-68.51%	-16.68%	-50.70%	13.05%	55.58%	-56.67%
Free Cash Flow	197.12	201.62	42.82	3.05	13.62	291.29
Free Cash Flow Per Share	6.84	6.95	1.48	0.10	0.47	10.04
Gross Margin	13.96%	16.11%	14.41%	15.94%	18.82%	27.26%
Operating Margin	-7.64%	0.61%	3.43%	7.50%	9.94%	12.23%
Profit Margin	4.44%	7.02%	5.90%	8.37%	10.66%	12.31%
Free Cash Flow Margin	22.13%	14.46%	2.15%	0.11%	0.69%	26.46%
EBITDA	-39.38	38.83	99.49	241.27	220.66	162.42
EBITDA Margin	-4.42%	2.79%	4.99%	8.48%	11.15%	14.75%
D&A For EBITDA	28.7	30.31	31.25	27.85	24.05	27.73
EBIT	-68.09	8.53	68.24	213.42	196.61	134.69
EBIT Margin	-7.64%	0.61%	3.43%	7.50%	9.94%	12.23%
Effective Tax Rate	37.63%	24.40%	26.96%	25.65%	26.42%	24.47%
Revenue as Reported	1,031	1,532	2,109	2,984	2,079	1,158
Advertising Expenses	-	4.88	6.79	5.9	0.9	0.4

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