Profit & Loss

S.P. APPARELS LTD.

NSE : SPALBSE : 540048ISIN CODE : INE212I01016Industry : TextileHouse : Private
BSE599.3512.5 (+2.13 %)
PREV CLOSE ( ) 586.85
OPEN PRICE ( ) 586.75
BID PRICE (QTY) 0.00 (0)
OFFER PRICE (QTY) 0.00 (0)
VOLUME 1367
TODAY'S LOW / HIGH ( )577.90 599.35
52 WK LOW / HIGH ( )349.65 709.55
NSE596.559.5 (+1.62 %)
PREV CLOSE( ) 587.05
OPEN PRICE ( ) 587.10
BID PRICE (QTY) 0.00 (0)
OFFER PRICE (QTY) 596.55 (30)
VOLUME 15926
TODAY'S LOW / HIGH( ) 577.10 599.90
52 WK LOW / HIGH ( )350 674.85
Select year
( 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
     Processing Charges / Service Income
167.21
258.38
200.35
216.53
199.21
     Revenue from property development
     Other Operational Income
669.78
565.28
313.39
567.78
481.21
Less: Excise Duty
Net Sales
10778.81
8594.27
6523.14
8089.66
8263.76
EXPENDITURE :
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
     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
     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
4.39
5.00
     Losson disposal of fixed assets(net)
4.89
3.98
2.26
9.18
3.24
     Losson foreign exchange fluctuations
8.33
11.68
159.84
     Losson sale of non-trade current investments
     Other Miscellaneous Expenses
178.04
49.33
35.83
101.05
41.89
Less: Expenses Capitalised
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
     Profit on sale of Fixed Assets
     Profits on sale of Investments
6.67
2.73
0.03
10.72
     Provision Written Back
67.19
19.79
142.60
     Foreign Exchange Gains
172.62
87.45
0.70
218.14
     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
     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
-97.31
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
Other Consolidated Items
Consolidated Net Profit
824.82
847.70
432.06
469.56
734.33
Adjustments to PAT
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
     Proposed Equity Dividend
     Corporate dividend tax
     Other Appropriation
51.69
57.81
108.97
Equity Dividend %
30.00
22.50
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

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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.