SP Refractories Ratios and Metrics

Market cap in millions INR. Fiscal year is April - March.

Millions INR. Fiscal year is Apr - Mar.

Fiscal Year	Current	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Feb '26 Feb 12, 2026	Mar '25 Mar 31, 2025	Mar '24 Mar 31, 2024	Mar '23 Mar 31, 2023	Mar '22 Mar 31, 2022	Mar '21 Mar 31, 2021
Market Capitalization	212	215	260	143	151	-
Market Cap Growth	-38.03%	-17.50%	81.81%	-5.33%	-	-
Enterprise Value	227	253	312	205	191	-
Last Close Price	118.70	120.00	145.45	80.00	84.50	-
PE Ratio	6.41	10.27	16.70	23.25	15.36	-
PS Ratio	0.66	0.71	0.90	0.53	0.48	-
PB Ratio	1.44	1.71	2.48	1.60	1.82	-
P/TBV Ratio	1.44	1.71	2.48	1.60	1.82	-
P/FCF Ratio	60.76	19.36	59.75	-	-	-
P/OCF Ratio	26.82	14.34	16.42	35.01	18.88	-
EV/Sales Ratio	0.71	0.84	1.08	0.75	0.61	-
EV/EBITDA Ratio	4.47	7.16	10.78	13.84	9.58	-
EV/EBIT Ratio	4.86	8.08	12.15	16.57	10.80	-
EV/FCF Ratio	64.99	22.81	71.70	-	-	-
Debt / Equity Ratio	0.10	0.35	0.45	0.61	0.61	0.81
Debt / EBITDA Ratio	0.29	1.26	1.61	3.66	2.55	2.58
Debt / FCF Ratio	4.25	4.00	10.73	-	-	-
Net Debt / Equity Ratio	0.10	0.35	0.44	0.61	0.51	0.81
Net Debt / EBITDA Ratio	0.29	1.26	1.61	3.66	2.14	2.58
Net Debt / FCF Ratio	4.23	4.00	10.71	-4.07	-1.82	-4.81
Asset Turnover	1.76	1.68	1.73	1.74	2.44	2.63
Inventory Turnover	6.29	4.99	6.50	7.90	12.40	14.39
Quick Ratio	2.72	1.33	1.44	1.21	1.20	1.25
Current Ratio	4.13	2.42	2.22	1.92	1.81	1.54
Return on Equity (ROE)	25.25%	18.11%	16.04%	7.13%	15.15%	17.55%
Return on Assets (ROA)	15.97%	10.87%	9.67%	4.93%	8.54%	7.86%
Return on Invested Capital (ROIC)	21.59%	14.56%	12.52%	6.80%	12.13%	10.75%
Return on Capital Employed (ROCE)	28.90%	22.30%	20.30%	11.20%	18.50%	24.60%
Earnings Yield	15.61%	9.74%	5.99%	4.30%	6.51%	-
FCF Yield	1.65%	5.17%	1.67%	-9.28%	-15.43%	-
Buyback Yield / Dilution	0.00%	-	-	-19.30%	10.71%	-12.60%

Updated Sep 30, 2025. Source: S&P Global Market Intelligence. Standard template. Financial Sources.