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.)
Profit & Loss
(Rs in Million)
| Particulars | Mar 2023 | Mar 2022 | Mar 2021 | Mar 2020 | Mar 2019 |
|---|---|---|---|---|---|
| INCOME : | |||||
| Gross Sales | 10778.81 | 8594.27 | 6523.14 | 8089.66 | 8263.76 |
| Sales | 9941.82 | 7770.61 | 6009.40 | 7305.35 | 7583.34 |
| Job Work/ Contract Receipts | NA | NA | NA | NA | NA |
| Processing Charges / Service Income | 167.21 | 258.38 | 200.35 | 216.53 | 199.21 |
| Revenue from property development | NA | NA | NA | NA | NA |
| Other Operational Income | 669.78 | 565.28 | 313.39 | 567.78 | 481.21 |
| Less: Excise Duty | NA | NA | NA | NA | NA |
| Net Sales | 10778.81 | 8594.27 | 6523.14 | 8089.66 | 8263.76 |
| EXPENDITURE : | NA | NA | NA | NA | NA |
| Increase/Decrease in Stock | -25.04 | -891.71 | -25.15 | 174.90 | -400.50 |
| Raw Material Consumed | 4882.73 | 4433.05 | 2722.88 | 3392.08 | 3666.47 |
| Opening Raw Materials | 903.27 | 672.80 | 515.21 | 514.56 | 485.73 |
| Purchases Raw Materials | 3145.27 | 3214.98 | 1940.27 | 2408.46 | 2759.95 |
| Closing Raw Materials | 480.45 | 903.27 | 672.80 | 515.21 | 514.56 |
| Other Direct Purchases / Brought in cost | 1314.64 | 1448.54 | 940.20 | 984.27 | 935.35 |
| Other raw material cost | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Power & Fuel Cost | 349.67 | 341.89 | 276.15 | 310.98 | 219.03 |
| Electricity & Power | 349.67 | 341.89 | 276.15 | 310.98 | 219.03 |
| Oil, Fuel & Natural gas | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Coals etc | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Other power & fuel | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Employee Cost | 2386.69 | 1903.03 | 1491.65 | 1961.37 | 1872.24 |
| Salaries, Wages & Bonus | 1911.76 | 1552.95 | 1250.83 | 1619.99 | 1570.69 |
| Contributions to EPF & Pension Funds | 191.95 | 117.63 | 89.23 | 128.30 | 111.28 |
| Workmen and Staff Welfare Expenses | 282.98 | 232.45 | 151.59 | 213.08 | 190.27 |
| Other Employees Cost | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Other Manufacturing Expenses | 1141.89 | 956.65 | 715.47 | 920.88 | 1109.31 |
| Sub-contracted / Out sourced services | NA | NA | NA | NA | NA |
| Processing Charges | 97.58 | 76.43 | 57.69 | 62.93 | 74.71 |
| Repairs and Maintenance | 224.50 | 149.64 | 93.24 | 159.30 | 143.52 |
| Packing Material Consumed | NA | NA | NA | NA | NA |
| Other Mfg Exp | 819.81 | 730.58 | 564.54 | 698.65 | 891.08 |
| General and Administration Expenses | 292.93 | 180.86 | 134.86 | 186.78 | 178.80 |
| Rent , Rates & Taxes | 137.72 | 89.12 | 67.44 | 97.58 | 91.09 |
| Insurance | 19.69 | 16.60 | 16.16 | 9.77 | 6.02 |
| Printing and stationery | 12.98 | 11.58 | 8.36 | 11.57 | 11.75 |
| Professional and legal fees | 59.27 | 27.91 | 18.07 | 18.52 | 14.48 |
| Traveling and conveyance | 54.10 | 29.53 | 19.50 | 43.79 | 49.20 |
| Other Administration | 9.17 | 6.12 | 5.33 | 5.55 | 6.26 |
| Selling and Distribution Expenses | 139.63 | 148.26 | 96.73 | 186.64 | 186.73 |
| Advertisement & Sales Promotion | 22.32 | 12.36 | 11.12 | 24.77 | 28.44 |
| Sales Commissions & Incentives | 3.08 | 6.64 | 3.10 | 1.49 | 2.75 |
| Freight and Forwarding | 114.23 | 124.47 | 77.50 | 147.15 | 143.05 |
| Handling and Clearing Charges | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Other Selling Expenses | 0.00 | 4.79 | 5.01 | 13.23 | 12.49 |
| Miscellaneous Expenses | 188.88 | 72.09 | 86.88 | 124.55 | 235.91 |
| Bad debts /advances written off | 5.95 | 6.06 | 37.11 | 14.32 | 25.94 |
| Provision for doubtful debts | NA | 4.39 | NA | NA | 5.00 |
| Losson disposal of fixed assets(net) | 4.89 | 3.98 | 2.26 | 9.18 | 3.24 |
| Losson foreign exchange fluctuations | NA | 8.33 | 11.68 | NA | 159.84 |
| Losson sale of non-trade current investments | NA | NA | NA | NA | NA |
| Other Miscellaneous Expenses | 178.04 | 49.33 | 35.83 | 101.05 | 41.89 |
| Less: Expenses Capitalised | NA | NA | NA | NA | NA |
| Total Expenditure | 9357.38 | 7144.12 | 5499.47 | 7258.18 | 7067.99 |
| Operating Profit (Excl OI) | 1421.43 | 1450.15 | 1023.67 | 831.48 | 1195.77 |
| Other Income | 233.93 | 171.98 | 34.12 | 237.07 | 177.00 |
| Interest Received | 23.20 | 10.34 | 10.16 | 18.51 | 21.99 |
| Dividend Received | 0.30 | 3.29 | 1.25 | NA | NA |
| Profit on sale of Fixed Assets | NA | NA | NA | NA | NA |
| Profits on sale of Investments | 6.67 | 2.73 | NA | 0.03 | 10.72 |
| Provision Written Back | NA | 67.19 | 19.79 | NA | 142.60 |
| Foreign Exchange Gains | 172.62 | 87.45 | 0.70 | 218.14 | NA |
| Others | 31.14 | 0.98 | 2.22 | 0.39 | 1.69 |
| Operating Profit | 1655.36 | 1622.13 | 1057.79 | 1068.55 | 1372.77 |
| Interest | 186.19 | 128.37 | 143.32 | 227.81 | 62.44 |
| InterestonDebenture / Bonds | NA | NA | NA | NA | NA |
| Interest on Term Loan | 93.77 | 71.56 | 79.30 | 7.24 | 9.89 |
| Intereston Fixed deposits | 1.10 | 1.00 | 1.11 | 1.21 | 0.67 |
| Bank Charges etc | 54.32 | 25.56 | 22.43 | 34.09 | 39.61 |
| Other Interest | 37.00 | 30.25 | 40.48 | 185.27 | 12.27 |
| PBDT | 1469.17 | 1493.76 | 914.47 | 840.74 | 1310.33 |
| Depreciation | 361.53 | 345.86 | 323.05 | 299.34 | 215.88 |
| Profit Before Taxation & Exceptional Items | 1107.64 | 1147.90 | 591.42 | 541.40 | 1094.45 |
| Exceptional Income / Expenses | NA | NA | NA | -97.31 | NA |
| Profit Before Tax | 1107.64 | 1147.90 | 591.42 | 444.09 | 1094.45 |
| Provision for Tax | 282.52 | 300.97 | 159.70 | -25.10 | 360.73 |
| Current Income Tax | 302.37 | 291.52 | 167.49 | 105.98 | 384.33 |
| Deferred Tax | -17.23 | 27.15 | -12.38 | -123.10 | -6.13 |
| Other taxes | -2.62 | -17.70 | 4.59 | -7.98 | -17.47 |
| Profit After Tax | 825.12 | 846.93 | 431.72 | 469.19 | 733.72 |
| Extra items | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Minority Interest | -0.30 | 0.77 | 0.34 | 0.37 | 0.61 |
| Share of Associate | NA | NA | NA | NA | NA |
| Other Consolidated Items | NA | NA | NA | NA | NA |
| Consolidated Net Profit | 824.82 | 847.70 | 432.06 | 469.56 | 734.33 |
| Adjustments to PAT | NA | NA | NA | NA | NA |
| Profit Balance B/F | 3471.56 | 2681.67 | 2249.61 | 1780.05 | 1154.69 |
| Appropriations | 4296.38 | 3529.37 | 2681.67 | 2249.61 | 1889.02 |
| General Reserves | NA | NA | NA | NA | NA |
| Proposed Equity Dividend | NA | NA | NA | NA | NA |
| Corporate dividend tax | NA | NA | NA | NA | NA |
| Other Appropriation | 51.69 | 57.81 | NA | NA | 108.97 |
| Equity Dividend % | 30.00 | NA | 22.50 | NA | NA |
| Earnings Per Share | 32.87 | 32.99 | 16.82 | 18.28 | 28.58 |
| Adjusted EPS | 32.87 | 32.99 | 16.82 | 18.28 | 28.58 |
