Balance Sheet

S.P. APPARELS LTD.

NSE : SPALBSE : 540048ISIN CODE : INE212I01016Industry : TextileHouse : Private
BSE580.5020.15 (+3.6 %)
PREV CLOSE ( ) 560.35
OPEN PRICE ( ) 564.90
BID PRICE (QTY) 0.00 (0)
OFFER PRICE (QTY) 0.00 (0)
VOLUME 1295
TODAY'S LOW / HIGH ( )563.95 595.80
52 WK LOW / HIGH ( )314.8 709.55
NSE580.5019.6 (+3.49 %)
PREV CLOSE( ) 560.90
OPEN PRICE ( ) 560.95
BID PRICE (QTY) 0.00 (0)
OFFER PRICE (QTY) 580.50 (695)
VOLUME 23773
TODAY'S LOW / HIGH( ) 560.95 587.80
52 WK LOW / HIGH ( )314 674.85
Select year
( in Million)
ParticularsMar2023Mar2022Mar2021Mar2020Mar2019
EQUITY AND LIABILITIES
Share Capital250.93256.93256.93256.93256.93
    Equity - Authorised472.50472.50272.50272.50272.50
    Equity - Issued256.93256.93256.93256.93256.93
    Equity Paid Up250.93256.93256.93256.93256.93
    Equity Shares Forfeited0.000.000.000.000.00
    Adjustments to Equity0.000.000.000.000.00
    Preference Capital Paid Up0.000.000.000.000.00
    Face Value10.0010.0010.0010.0010.00
Share Warrants & Outstandings0.000.000.000.000.00
Total Reserves6485.186120.815326.924975.294581.67
    Securities Premium2174.942519.942519.942519.942519.94
    Capital Reserves0.000.000.000.000.00
    Profit & Loss Account Balance4238.693471.562681.672249.611780.05
    General Reserves0.000.000.000.000.00
    Other Reserves71.55129.31125.31205.74281.68
Reserve excluding Revaluation Reserve6485.186120.815326.924975.294581.67
Revaluation reserve0.000.000.000.000.00
Shareholder's Funds6736.116377.745583.855232.224838.60
Minority Interest-64.97-65.27-64.50-64.16-63.81
Long-Term Borrowings0.000.000.000.000.00
Secured Loans85.51337.28170.92583.45216.36
    Non Convertible Debentures0.000.000.000.000.00
    Converible Debentures & Bonds0.000.000.000.000.00
    Packing Credit - Bank0.000.000.000.000.00
    Inter Corporate & Security Deposit0.000.000.000.000.00
    Term Loans - Banks85.51337.28170.92232.21208.09
    Term Loans - Institutions0.000.000.000.000.00
    Other Secured0.000.000.00351.248.27
Unsecured Loans25.0425.4341.6032.5846.56
    Fixed Deposits - Public0.000.000.000.000.00
    Loans and advances from subsidiaries0.000.000.000.000.00
    Inter Corporate Deposits (Unsecured)0.000.000.000.000.00
    Foreign Currency Convertible Notes0.000.000.000.000.00
    Long Term Loan in Foreign Currency0.000.000.000.000.00
    Loans - Banks0.000.000.000.000.00
    Loans - Govt.0.000.000.000.000.00
    Loans - Others25.0425.4341.6032.5846.56
    Other Unsecured Loan0.000.000.000.000.00
Deferred Tax Assets / Liabilities291.36330.81301.78201.19349.66
    Deferred Tax Assets46.5517.7824.94114.03110.18
    Deferred Tax Liability337.91348.59326.72315.22459.84
Other Long Term Liabilities390.99446.18470.44132.38147.10
Long Term Trade Payables0.000.000.000.000.00
Long Term Provisions0.000.000.000.000.00
Total Non-Current Liabilities792.901139.70984.74949.60759.68
Current Liabilities
Trade Payables991.091130.33911.39845.031094.84
    Sundry Creditors991.091130.33911.39845.031094.84
    Acceptances0.000.000.000.000.00
    Due to Subsidiaries- Trade Payables0.000.000.000.000.00
Other Current Liabilities468.43485.93335.98325.65327.73
    Bank Overdraft / Short term credit0.000.000.000.000.00
    Advances received from customers12.9622.8619.700.000.00
    Interest Accrued But Not Due0.000.000.000.000.00
    Share Application Money0.000.000.000.000.00
    Current maturity of Debentures & Bonds0.000.000.000.000.00
    Current maturity - Others0.291.663.204.755.36
    Other Liabilities455.18461.41313.08320.90322.37
Short Term Borrowings1975.221462.711282.061555.161743.59
    Secured ST Loans repayable on Demands1975.221462.711282.061555.161744.24
    Working Capital Loans- Sec1975.221462.711282.061555.161744.24
    Buyers Credits - Unsec0.000.000.000.000.00
    Commercial Borrowings- Unsec0.000.000.000.000.00
    Other Unsecured Loans-1975.22-1462.71-1282.06-1555.16-1744.89
Short Term Provisions71.7886.36255.6081.17164.82
    Proposed Equity Dividend0.000.000.000.000.00
    Provision for Corporate Dividend Tax0.000.000.000.000.00
    Provision for Tax0.000.00167.490.00102.81
    Provision for post retirement benefits0.000.000.000.000.00
    Preference Dividend0.000.000.000.000.02
    Other Provisions71.7886.3688.1181.1761.99
Total Current Liabilities3506.523165.332785.032807.013330.98
Total Liabilities10970.5610617.509289.128924.678865.45
ASSETS
Gross Block8073.497658.077279.316968.955425.36
Less: Accumulated Depreciation3486.583162.242839.382529.532256.75
Less: Impairment of Assets0.000.000.000.000.00
Net Block4586.914495.834439.934439.423168.61
Lease Adjustment A/c0.000.000.000.000.00
Capital Work in Progress98.6777.47102.400.00540.22
Non Current Investments404.151.821.881.882.21
Long Term Investment404.151.821.881.882.21
    Quoted333.880.000.000.000.00
    Unquoted70.271.821.881.882.21
Long Term Loans & Advances216.44331.82212.65190.45276.23
Other Non Current Assets7.5839.327.587.5821.27
Total Non-Current Assets5317.114946.264764.444639.334008.54
Current Assets Loans & Advances
Currents Investments726.2426.240.000.000.58
    Quoted726.2426.240.000.000.00
    Unquoted0.000.000.000.000.58
Inventories2969.143320.282413.492277.562479.49
    Raw Materials480.45903.27672.80515.21514.56
    Work-in Progress1345.231645.001177.821055.631200.68
    Finished Goods290.99203.76129.62147.39183.89
    Packing Materials0.000.000.000.000.00
    Stores  and Spare253.56206.92179.74163.79178.96
    Other Inventory598.91361.33253.51395.54401.40
Sundry Debtors1047.311157.371166.83940.411284.36
    Debtors more than Six months506.96398.66341.410.000.00
    Debtors Others546.04764.77788.31940.411289.36
Cash and Bank643.88595.03411.77463.01581.44
    Cash in hand80.2136.6235.9630.9837.32
    Balances at Bank563.67558.41375.81432.03544.12
    Other cash and bank balances0.000.000.000.000.00
Other Current Assets94.91363.41220.06471.73400.19
    Interest accrued on Investments0.000.000.000.000.00
    Interest accrued on Debentures0.000.000.000.000.00
    Deposits with Government0.000.000.000.000.00
    Interest accrued and or due on loans0.376.320.210.291.44
    Prepaid Expenses17.0625.9421.4119.7913.49
    Other current_assets77.48331.15198.44451.65385.26
Short Term Loans and Advances171.97208.91312.53132.63110.85
    Advances recoverable in cash or in kind52.6348.7933.9394.8343.05
    Advance income tax and TDS24.3412.89181.7131.580.00
    Amounts due from directors0.000.000.000.000.00
    Due From Subsidiaries0.000.000.000.000.00
    Inter corporate deposits0.000.000.000.000.00
    Corporate Deposits0.000.000.000.000.00
    Other Loans & Advances95.00147.2396.896.2267.80
Total Current Assets5653.455671.244524.684285.344856.91
Net Current Assets (Including Current Investments)2146.932505.911739.651478.331525.93
Miscellaneous Expenses not written off0.000.000.000.000.00
Total Assets10970.5610617.509289.128924.678865.45
Contingent Liabilities328.12272.04154.7132.06140.81
Total Debt2162.212003.231606.912262.512108.86
Book Value268.45248.23217.33203.64188.32
Adjusted Book Value268.45248.23217.33203.64188.32

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RISK DISCLOSURES ON DERIVATIVES

  • 9 out of 10 individual traders in equity Futures and Options Segment, incurred net losses.
  • On an average, loss makers registered net trading loss close to ₹ 50,000.
  • Over and above the net trading losses incurred, loss makers expended an additional 28% of net trading losses as transaction costs.
  • Those making net trading profits, incurred between 15% to 50% of such profits as transaction cost.

Source:

1. SEBI study dated January 25, 2023 on “Analysis of Profit and Loss of Individual Traders dealing in equity Futures and Options (F&O) Segment”, wherein Aggregate Level findings are based on annual Profit/Loss incurred by individual traders in equity F&O during FY 2021-22.