S.P. APPARELS LTD.
NSE : SPALBSE : 540048ISIN
CODE : INE212I01016Industry : TextileHouse
: Private
BSE608.6045.7 (+8.12 % )
PREV CLOSE (Rs.) 562.90
OPEN PRICE (Rs.) 558.75
BID PRICE (QTY) 0.00 (0 )
OFFER PRICE (QTY) 0.00 (0 )
VOLUME 1531
TODAY'S LOW / HIGH (Rs.)
52 WK LOW / HIGH (Rs.)
NSE607.90 44.85 (+7.97 % )
PREV CLOSE(Rs.) 563.05
OPEN PRICE (Rs.) 568.50
BID PRICE (QTY) 0.00 (0 )
OFFER PRICE (QTY) 607.90 (2897 )
VOLUME 36680
TODAY'S LOW / HIGH(Rs.)
52 WK LOW / HIGH (Rs.)
Balance Sheet
(Rs in Million)
| Particulars | Mar 2023 | Mar 2022 | Mar 2021 | Mar 2020 | Mar 2019 |
|---|---|---|---|---|---|
| EQUITY AND LIABILITIES | NA | NA | NA | NA | NA |
| Share Capital | 250.93 | 256.93 | 256.93 | 256.93 | 256.93 |
| Equity - Authorised | 472.50 | 472.50 | 272.50 | 272.50 | 272.50 |
| Equity - Issued | 256.93 | 256.93 | 256.93 | 256.93 | 256.93 |
| Equity Paid Up | 250.93 | 256.93 | 256.93 | 256.93 | 256.93 |
| Equity Shares Forfeited | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Adjustments to Equity | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Preference Capital Paid Up | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Face Value | 10.00 | 10.00 | 10.00 | 10.00 | 10.00 |
| Share Warrants & Outstandings | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Total Reserves | 6485.18 | 6120.81 | 5326.92 | 4975.29 | 4581.67 |
| Securities Premium | 2174.94 | 2519.94 | 2519.94 | 2519.94 | 2519.94 |
| Capital Reserves | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Profit & Loss Account Balance | 4238.69 | 3471.56 | 2681.67 | 2249.61 | 1780.05 |
| General Reserves | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Other Reserves | 71.55 | 129.31 | 125.31 | 205.74 | 281.68 |
| Reserve excluding Revaluation Reserve | 6485.18 | 6120.81 | 5326.92 | 4975.29 | 4581.67 |
| Revaluation reserve | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Shareholder's Funds | 6736.11 | 6377.74 | 5583.85 | 5232.22 | 4838.60 |
| Minority Interest | -64.97 | -65.27 | -64.50 | -64.16 | -63.81 |
| Long-Term Borrowings | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Secured Loans | 85.51 | 337.28 | 170.92 | 583.45 | 216.36 |
| Non Convertible Debentures | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Converible Debentures & Bonds | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Packing Credit - Bank | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Inter Corporate & Security Deposit | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Term Loans - Banks | 85.51 | 337.28 | 170.92 | 232.21 | 208.09 |
| Term Loans - Institutions | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Other Secured | 0.00 | 0.00 | 0.00 | 351.24 | 8.27 |
| Unsecured Loans | 25.04 | 25.43 | 41.60 | 32.58 | 46.56 |
| Fixed Deposits - Public | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Loans and advances from subsidiaries | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Inter Corporate Deposits (Unsecured) | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Foreign Currency Convertible Notes | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Long Term Loan in Foreign Currency | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Loans - Banks | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Loans - Govt. | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Loans - Others | 25.04 | 25.43 | 41.60 | 32.58 | 46.56 |
| Other Unsecured Loan | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Deferred Tax Assets / Liabilities | 291.36 | 330.81 | 301.78 | 201.19 | 349.66 |
| Deferred Tax Assets | 46.55 | 17.78 | 24.94 | 114.03 | 110.18 |
| Deferred Tax Liability | 337.91 | 348.59 | 326.72 | 315.22 | 459.84 |
| Other Long Term Liabilities | 390.99 | 446.18 | 470.44 | 132.38 | 147.10 |
| Long Term Trade Payables | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Long Term Provisions | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Total Non-Current Liabilities | 792.90 | 1139.70 | 984.74 | 949.60 | 759.68 |
| Current Liabilities | NA | NA | NA | NA | NA |
| Trade Payables | 991.09 | 1130.33 | 911.39 | 845.03 | 1094.84 |
| Sundry Creditors | 991.09 | 1130.33 | 911.39 | 845.03 | 1094.84 |
| Acceptances | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Due to Subsidiaries- Trade Payables | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Other Current Liabilities | 468.43 | 485.93 | 335.98 | 325.65 | 327.73 |
| Bank Overdraft / Short term credit | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Advances received from customers | 12.96 | 22.86 | 19.70 | 0.00 | 0.00 |
| Interest Accrued But Not Due | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Share Application Money | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Current maturity of Debentures & Bonds | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Current maturity - Others | 0.29 | 1.66 | 3.20 | 4.75 | 5.36 |
| Other Liabilities | 455.18 | 461.41 | 313.08 | 320.90 | 322.37 |
| Short Term Borrowings | 1975.22 | 1462.71 | 1282.06 | 1555.16 | 1743.59 |
| Secured ST Loans repayable on Demands | 1975.22 | 1462.71 | 1282.06 | 1555.16 | 1744.24 |
| Working Capital Loans- Sec | 1975.22 | 1462.71 | 1282.06 | 1555.16 | 1744.24 |
| Buyers Credits - Unsec | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Commercial Borrowings- Unsec | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Other Unsecured Loans | -1975.22 | -1462.71 | -1282.06 | -1555.16 | -1744.89 |
| Short Term Provisions | 71.78 | 86.36 | 255.60 | 81.17 | 164.82 |
| Proposed Equity Dividend | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Provision for Corporate Dividend Tax | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Provision for Tax | 0.00 | 0.00 | 167.49 | 0.00 | 102.81 |
| Provision for post retirement benefits | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Preference Dividend | 0.00 | 0.00 | 0.00 | 0.00 | 0.02 |
| Other Provisions | 71.78 | 86.36 | 88.11 | 81.17 | 61.99 |
| Total Current Liabilities | 3506.52 | 3165.33 | 2785.03 | 2807.01 | 3330.98 |
| Total Liabilities | 10970.56 | 10617.50 | 9289.12 | 8924.67 | 8865.45 |
| ASSETS | NA | NA | NA | NA | NA |
| Gross Block | 8073.49 | 7658.07 | 7279.31 | 6968.95 | 5425.36 |
| Less: Accumulated Depreciation | 3486.58 | 3162.24 | 2839.38 | 2529.53 | 2256.75 |
| Less: Impairment of Assets | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Net Block | 4586.91 | 4495.83 | 4439.93 | 4439.42 | 3168.61 |
| Lease Adjustment A/c | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Capital Work in Progress | 98.67 | 77.47 | 102.40 | 0.00 | 540.22 |
| Non Current Investments | 404.15 | 1.82 | 1.88 | 1.88 | 2.21 |
| Long Term Investment | 404.15 | 1.82 | 1.88 | 1.88 | 2.21 |
| Quoted | 333.88 | 0.00 | 0.00 | 0.00 | 0.00 |
| Unquoted | 70.27 | 1.82 | 1.88 | 1.88 | 2.21 |
| Long Term Loans & Advances | 216.44 | 331.82 | 212.65 | 190.45 | 276.23 |
| Other Non Current Assets | 7.58 | 39.32 | 7.58 | 7.58 | 21.27 |
| Total Non-Current Assets | 5317.11 | 4946.26 | 4764.44 | 4639.33 | 4008.54 |
| Current Assets Loans & Advances | NA | NA | NA | NA | NA |
| Currents Investments | 726.24 | 26.24 | 0.00 | 0.00 | 0.58 |
| Quoted | 726.24 | 26.24 | 0.00 | 0.00 | 0.00 |
| Unquoted | 0.00 | 0.00 | 0.00 | 0.00 | 0.58 |
| Inventories | 2969.14 | 3320.28 | 2413.49 | 2277.56 | 2479.49 |
| Raw Materials | 480.45 | 903.27 | 672.80 | 515.21 | 514.56 |
| Work-in Progress | 1345.23 | 1645.00 | 1177.82 | 1055.63 | 1200.68 |
| Finished Goods | 290.99 | 203.76 | 129.62 | 147.39 | 183.89 |
| Packing Materials | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Stores  and Spare | 253.56 | 206.92 | 179.74 | 163.79 | 178.96 |
| Other Inventory | 598.91 | 361.33 | 253.51 | 395.54 | 401.40 |
| Sundry Debtors | 1047.31 | 1157.37 | 1166.83 | 940.41 | 1284.36 |
| Debtors more than Six months | 506.96 | 398.66 | 341.41 | 0.00 | 0.00 |
| Debtors Others | 546.04 | 764.77 | 788.31 | 940.41 | 1289.36 |
| Cash and Bank | 643.88 | 595.03 | 411.77 | 463.01 | 581.44 |
| Cash in hand | 80.21 | 36.62 | 35.96 | 30.98 | 37.32 |
| Balances at Bank | 563.67 | 558.41 | 375.81 | 432.03 | 544.12 |
| Other cash and bank balances | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Other Current Assets | 94.91 | 363.41 | 220.06 | 471.73 | 400.19 |
| Interest accrued on Investments | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Interest accrued on Debentures | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Deposits with Government | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Interest accrued and or due on loans | 0.37 | 6.32 | 0.21 | 0.29 | 1.44 |
| Prepaid Expenses | 17.06 | 25.94 | 21.41 | 19.79 | 13.49 |
| Other current_assets | 77.48 | 331.15 | 198.44 | 451.65 | 385.26 |
| Short Term Loans and Advances | 171.97 | 208.91 | 312.53 | 132.63 | 110.85 |
| Advances recoverable in cash or in kind | 52.63 | 48.79 | 33.93 | 94.83 | 43.05 |
| Advance income tax and TDS | 24.34 | 12.89 | 181.71 | 31.58 | 0.00 |
| Amounts due from directors | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Due From Subsidiaries | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Inter corporate deposits | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Corporate Deposits | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Other Loans & Advances | 95.00 | 147.23 | 96.89 | 6.22 | 67.80 |
| Total Current Assets | 5653.45 | 5671.24 | 4524.68 | 4285.34 | 4856.91 |
| Net Current Assets (Including Current Investments) | 2146.93 | 2505.91 | 1739.65 | 1478.33 | 1525.93 |
| Miscellaneous Expenses not written off | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Total Assets | 10970.56 | 10617.50 | 9289.12 | 8924.67 | 8865.45 |
| Contingent Liabilities | 328.12 | 272.04 | 154.71 | 32.06 | 140.81 |
| Total Debt | 2162.21 | 2003.23 | 1606.91 | 2262.51 | 2108.86 |
| Book Value | 268.45 | 248.23 | 217.33 | 203.64 | 188.32 |
| Adjusted Book Value | 268.45 | 248.23 | 217.33 | 203.64 | 188.32 |
