S P Apparels' Q4 FY 2025-26 Quarterly Results

Result Summary

• S P Apparels Ltd reported a 5.2% quarter-on-quarter (QoQ) decrease in its consolidated revenues for the quarter-ended Mar (Q4 FY 2025-26). On a year-on-year (YoY) basis, it witnessed a decline of 8.6%.
• Its expenses for the quarter were down by 2.2% QoQ and 6.8% YoY.
• The net profit decreased 31.2% QoQ and decreased 38.9% YoY.
• The earnings per share (EPS) of S P Apparels Ltd stood at 7.38 during Q4 FY 2025-26.

Financial Statments for Q4 FY 2025-26

---

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 that operates in the textile and apparel industry, specializing in the manufacture and export of knitted garments for infants and children. The company is a prominent player in the markets it serves, producing a wide range of garments predominantly for international brands and retailers. As of the latest available information, S P Apparels continues to focus on expanding its product lines and enhancing its manufacturing capabilities to cater to the evolving demands of the fashion and apparel sector. While specific recent developments or strategic changes in the company are not available, the company remains integral to the textile and garment export segment in India.

Revenue

In the fourth quarter of the fiscal year 2026 (Q4FY26), S P Apparels Ltd reported total income of ₹368.71 crores. This figure represents a 5.2% decline compared to the previous quarter (Q3FY26), where the total income was ₹388.84 crores. On a year-over-year basis, the company experienced an 8.6% decrease in total income compared to the fourth quarter of the fiscal year 2025 (Q4FY25), when the total income was ₹403.43 crores. The decline in total income both sequentially and year-over-year indicates a contraction in revenues for the period under review.

Profitability

The profitability metrics for S P Apparels Ltd during Q4FY26 show a decrease in profit figures. The Profit Before Tax (PBT) for the quarter was ₹27.50 crores, reflecting a 31.2% decrease from ₹39.99 crores in Q3FY26 and a 26.6% decrease from ₹37.46 crores in Q4FY25. The tax expense for the quarter was ₹7.84 crores, showing a 21.5% reduction from the previous quarter but a 10.9% increase year-over-year. Consequently, the Profit After Tax (PAT) stood at ₹18.58 crores, a 31.2% decline from the prior quarter and a 38.9% decrease from the corresponding quarter in the previous year. The earnings per share (EPS) also decreased to ₹7.38, down 31.1% from Q3FY26 and 39.1% from Q4FY25, indicating a reduction in shareholder earnings.

Operating Metrics

The total expenses for S P Apparels Ltd in Q4FY26 were ₹341.21 crores, marking a 2.2% decline from ₹348.85 crores in the previous quarter. Year-over-year, total expenses decreased by 6.8% from ₹365.97 crores in Q4FY25. This reduction in expenses was not enough to offset the declines in total income, leading to reduced profitability. While key financial ratios such as the P/E ratio, debt-to-equity ratio, and current ratio are not provided in the dataset, the available metrics indicate a challenging quarter with reduced financial performance as compared to previous periods. The observed trends reflect a contraction in both revenue and profitability metrics, and these insights are based solely on the provided financial data.