SPL Industries Limited (NSE:SPLIL)

SPL Industries Income Statement

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

Fiscal Year	TTM	FY 2024	FY 2023	FY 2022	FY 2021	FY 2020
Period Ending	Dec 31, 2024	Mar 31, 2024	Mar 31, 2023	Mar 31, 2022	Mar 31, 2021	Mar 31, 2020
Operating Revenue	1,773	1,992	2,847	1,979	1,101	1,789
Other Revenue	-	-	-	-	0	-
Revenue	1,773	1,992	2,847	1,979	1,101	1,789
Revenue Growth (YoY)	-4.57%	-30.01%	43.87%	79.74%	-38.45%	14.10%
Cost of Revenue	1,507	1,705	2,393	1,606	800.83	1,362
Gross Profit	265.76	287.11	453.79	372.43	300.04	426.76
Selling, General & Admin	130.65	127.59	120.27	111.82	81.02	85.55
Other Operating Expenses	65.12	60.03	92.25	39.96	56.6	62.19
Operating Expenses	227.04	218.87	240.37	175.83	165.35	179.23
Operating Income	38.72	68.24	213.42	196.61	134.69	247.53
Interest Expense	-	-0.84	-8.77	-6.44	-6.11	-9.62
Interest & Investment Income	46.23	41.9	43.59	52.16	43.17	28.29
Currency Exchange Gain (Loss)	16.76	16.76	73.98	24.43	-2.55	30.91
Other Non Operating Income (Expenses)	14.55	-0.31	1.74	22.44	12.59	16.96
EBT Excluding Unusual Items	116.26	125.75	323.96	289.19	181.79	314.06
Gain (Loss) on Sale of Investments	35.06	35.06	5.18	0.31	-	-
Gain (Loss) on Sale of Assets	0.1	0.1	0.03	-2.97	-	-0.46
Asset Writedown	-	-	-	-	-2.35	-10.89
Other Unusual Items	-0.03	-0.03	-8.58	0.02	-	-
Pretax Income	151.38	160.88	320.6	286.55	179.44	302.71
Income Tax Expense	40.39	43.36	82.24	75.71	43.92	-10.03
Net Income	110.99	117.51	238.36	210.84	135.52	312.74
Net Income to Common	110.99	117.51	238.36	210.84	135.52	312.74
Net Income Growth	1.85%	-50.70%	13.05%	55.58%	-56.67%	15.11%
Shares Outstanding (Basic)	29	29	29	29	29	29
Shares Outstanding (Diluted)	29	29	29	29	29	29
Shares Change (YoY)	0.22%	-	-	-	-	-
EPS (Basic)	3.82	4.05	8.22	7.27	4.67	10.78
EPS (Diluted)	3.82	4.05	8.22	7.27	4.67	10.78
EPS Growth	1.63%	-50.70%	13.05%	55.58%	-56.67%	15.11%
Free Cash Flow	-	42.82	3.05	13.62	291.29	272.46
Free Cash Flow Per Share	-	1.48	0.10	0.47	10.04	9.39
Gross Margin	14.99%	14.41%	15.94%	18.82%	27.26%	23.86%
Operating Margin	2.18%	3.43%	7.50%	9.94%	12.23%	13.84%
Profit Margin	6.26%	5.90%	8.37%	10.66%	12.31%	17.49%
Free Cash Flow Margin	-	2.15%	0.11%	0.69%	26.46%	15.23%
EBITDA	72.52	99.49	241.27	220.66	162.42	279.02
EBITDA Margin	4.09%	4.99%	8.48%	11.15%	14.75%	15.60%
D&A For EBITDA	33.81	31.25	27.85	24.05	27.73	31.49
EBIT	38.72	68.24	213.42	196.61	134.69	247.53
EBIT Margin	2.18%	3.43%	7.50%	9.94%	12.23%	13.84%
Effective Tax Rate	26.68%	26.96%	25.65%	26.42%	24.47%	-
Revenue as Reported	1,905	2,109	2,984	2,079	1,158	1,868
Advertising Expenses	-	6.79	5.9	0.9	0.4	0.06

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