S P Apparels' Q3 FY 2025-26 Quarterly Results
- 12 Feb 2026
Result Summary
- S P Apparels Ltd reported a 10.4% quarter-on-quarter (QoQ) decrease in its consolidated revenues for the quarter-ended Dec (Q3 FY 2025-26). On a year-on-year (YoY) basis, it witnessed a growth of 7.4%.
- Its expenses for the quarter were down by 9.6% QoQ and up 6.6% YoY.
- The net profit decreased 22.2% QoQ and increased 9.1% YoY.
- The earnings per share (EPS) of S P Apparels Ltd stood at 10.71 during Q3 FY 2025-26.
Financial Statments for Q3 FY 2025-26
Total Income | 388.84 | 434.14 | 362.18 | -10.4% | 7.4% |
Total Expenses | 348.85 | 385.75 | 327.39 | -9.6% | 6.6% |
Profit Before Tax | 39.99 | 48.38 | 34.79 | -17.3% | 14.9% |
Tax | 9.99 | 12.10 | 10.04 | -17.4% | -0.5% |
Profit After Tax | 27.00 | 34.70 | 24.75 | -22.2% | 9.1% |
Earnings Per Share | 10.71 | 13.77 | 9.86 | -22.2% | 8.6% |
Data Source: BSE, Company announcements The securities quoted are exemplary and are not recommendatory. Past performance is not indicative of future results
Company Overview
S P Apparels Ltd is a company operating primarily within the textile industry, specializing in the manufacturing and export of garments. The company is known for its production of knitted garments for infants and children, catering primarily to international markets. As a player in the textile sector, S P Apparels Ltd focuses on delivering quality products that meet global standards. The company has positioned itself as a significant contributor to the export market, leveraging its production capabilities and expertise in apparel design and manufacturing. There is no specific information available regarding recent major developments for S P Apparels Ltd.
Revenue
In the third quarter of the fiscal year 2026 (Q3FY26), S P Apparels Ltd reported a total income of ₹388.84 crores. This represents a decrease of 10.4% compared to the previous quarter (Q2FY26), where the total income was ₹434.14 crores. However, when compared to the same quarter in the previous fiscal year (Q3FY25), the total income increased by 7.4% from ₹362.18 crores. This year-over-year (YoY) growth indicates a positive trend over the past year, although the quarter-over-quarter (QoQ) decline suggests a short-term reduction in revenue for the most recent quarter.
Profitability
The profitability of S P Apparels Ltd for Q3FY26 is reflected in several key metrics. The company reported a Profit Before Tax (PBT) of ₹39.99 crores, which is a 17.3% decrease from ₹48.38 crores in Q2FY26. However, this represents a 14.9% increase compared to the PBT of ₹34.79 crores in Q3FY25. The Profit After Tax (PAT) for Q3FY26 was ₹27.00 crores, down by 22.2% from ₹34.70 crores in the previous quarter. Year-over-year, this reflects a 9.1% increase from a PAT of ₹24.75 crores in Q3FY25. The Earnings Per Share (EPS) for Q3FY26 was ₹10.71, decreasing by 22.2% from the previous quarter and increasing by 8.6% from the same quarter last year.
Operating Metrics
Total expenses for S P Apparels Ltd in Q3FY26 amounted to ₹348.85 crores, which decreased by 9.6% from ₹385.75 crores in Q2FY26. Compared to Q3FY25, total expenses increased by 6.6% from ₹327.39 crores. The tax expense for Q3FY26 was ₹9.99 crores, down by 17.4% from ₹12.10 crores in the previous quarter and marginally down by 0.5% from ₹10.04 crores in Q3FY25. These operating metrics illustrate the company’s cost management strategies over both the quarter and year.