S. P. Apparels Limited
S.P. Apparels Limited, together with its subsidiaries, manufactures and exports knitted garments for infants and children in India and internationally. The company offers yarns, fabrics, and cotton waste products under the Angel & Rocket brand, as well as dyeing, embroidery, and printing services. It also engages in the manufacture, distribution, marketing, and retail sale of menswear garments un… Read more
S. P. Apparels Limited (SPAL) - Total Assets
Latest total assets as of September 2025: ₹15.27 Billion INR
Based on the latest financial reports, S. P. Apparels Limited (SPAL) holds total assets worth ₹15.27 Billion INR as of September 2025.
Total assets represent everything the company owns and controls, combining both current assets—like cash and cash equivalents, accounts receivable, and inventories—and non-current assets such as property, plant, equipment (PP&E), intangible assets, and long-term investments.
S. P. Apparels Limited - Total Assets Trend (2011–2025)
This chart illustrates how S. P. Apparels Limited’s total assets have evolved over time, based on quarterly financial data. Explore and compare other companies by total assets.
S. P. Apparels Limited - Asset Composition Analysis
Current Asset Composition (March 2025)
S. P. Apparels Limited's total assets of ₹15.27 Billion consist of 50.9% current assets and 49.1% non-current assets.
| Asset Category | Amount (INR) | % of Total Assets |
|---|---|---|
| Cash & Equivalents | ₹0.00 | 2.4% |
| Accounts Receivable | ₹2.51 Billion | 17.2% |
| Inventory | ₹3.71 Billion | 25.5% |
| Property, Plant & Equipment | ₹5.88 Billion | 40.4% |
| Intangible Assets | ₹138.11 Million | 1.0% |
| Goodwill | ₹237.42 Million | 1.6% |
Asset Composition Trend (2011–2025)
This chart illustrates how S. P. Apparels Limited's asset composition has evolved over time. Understanding changes in asset allocation can provide insights into the company's strategic shifts, capital allocation priorities, and business focus evolution.
Key Asset Composition Facts
- Current vs. Non-Current Assets: S. P. Apparels Limited's current assets represent 50.9% of total assets in 2025, an increase from 35.5% in 2011.
- Cash Position: Cash and equivalents constituted 2.4% of total assets in 2025, up from 1.6% in 2011.
- Tangible vs. Intangible: Intangible assets (including goodwill) make up 1.0% of total assets, unchanged from 1.0% in 2011.
- Asset Diversification: The largest asset category is property, plant & equipment at 40.4% of total assets.
S. P. Apparels Limited Competitors by Total Assets
Key competitors of S. P. Apparels Limited based on total assets are shown below.
| Company | Country | Total Assets |
|---|---|---|
|
C-SITE Co., Ltd.
KQ:109670
|
Korea | ₩103.69 Billion |
|
BYC Co Ltd
KO:001465
|
Korea | ₩731.11 Billion |
|
Zhejiang Weixing Industrial Development Co Ltd
SHE:002003
|
China | CN¥6.94 Billion |
|
Fujian Septwolves Industry Co Ltd
SHE:002029
|
China | CN¥10.19 Billion |
|
Vivien Corp
KO:002070
|
Korea | ₩300.54 Billion |
|
Fujian SBS Zipper Science Tech
SHE:002098
|
China | CN¥2.22 Billion |
|
Zhejiang Baoxiniao Garment Co Ltd
SHE:002154
|
China | CN¥6.92 Billion |
|
Cedar Development Co Ltd
SHE:002485
|
China | CN¥1.80 Billion |
S. P. Apparels Limited - Asset Efficiency Metrics
Asset efficiency metrics measure how effectively a company uses its assets to generate revenue and profits. These indicators help investors evaluate management's ability to deploy capital efficiently.
Asset Turnover Ratio
Measures how efficiently a company uses its assets to generate sales
Strong asset utilization - S. P. Apparels Limited generates 0.96x its asset value in annual revenue.
Return on Assets (ROA)
Measures how efficiently a company uses its assets to generate profits
Solid ROA - For every $100 in assets, S. P. Apparels Limited generates $6.53 in net profit.
S. P. Apparels Limited - Liquidity and Working Capital Analysis
Liquidity ratios measure a company's ability to pay off its short-term debts as they come due, using the company's current or quick assets. Working capital represents the operational liquidity available.
Key Liquidity Metrics
| Metric | Current | 1 Year Ago | 5 Years Ago |
|---|---|---|---|
| Current Ratio | 1.37 | 1.47 | 1.44 |
| Quick Ratio | 0.72 | 0.72 | 0.66 |
| Cash Ratio | 0.00 | 0.00 | 0.00 |
| Working Capital | ₹1.94 Billion | ₹ 2.20 Billion | ₹ 1.36 Billion |
S. P. Apparels Limited - Advanced Valuation Insights
This section examines the relationship between S. P. Apparels Limited's asset base and its market valuation, helping to identify whether the company's assets are efficiently translated into market value.
Key Valuation Metrics
| Current Price-to-Book Ratio | 2.00 |
| Latest Market Cap to Assets Ratio | 0.01 |
| Asset Growth Rate (YoY) | 27.5% |
| Total Assets | ₹14.56 Billion |
| Market Capitalization | $73.53 Million USD |
Valuation Analysis
Below Book Valuation: The market values S. P. Apparels Limited's assets below their book value (0.01 x), which may indicate investor concerns about asset quality or future growth.
Rapid Asset Growth: S. P. Apparels Limited's assets grew by 27.5% over the past year, indicating significant expansion of the company's resource base.
Annual Total Assets for S. P. Apparels Limited (2011–2025)
The table below shows the annual total assets of S. P. Apparels Limited from 2011 to 2025.
| Year | Total Assets | Change |
|---|---|---|
| 2025-03-31 | ₹14.56 Billion | +27.55% |
| 2024-03-31 | ₹11.42 Billion | +4.06% |
| 2023-03-31 | ₹10.97 Billion | +3.33% |
| 2022-03-31 | ₹10.62 Billion | +16.40% |
| 2021-03-31 | ₹9.12 Billion | +2.21% |
| 2020-03-31 | ₹8.92 Billion | +0.67% |
| 2019-03-31 | ₹8.87 Billion | +9.50% |
| 2018-03-31 | ₹8.10 Billion | +18.46% |
| 2017-03-31 | ₹6.83 Billion | +21.78% |
| 2016-03-31 | ₹5.61 Billion | +4.90% |
| 2015-03-31 | ₹5.35 Billion | +1.86% |
| 2014-03-31 | ₹5.25 Billion | -0.99% |
| 2013-03-31 | ₹5.31 Billion | -4.71% |
| 2012-03-31 | ₹5.57 Billion | +3.96% |
| 2011-03-31 | ₹5.36 Billion | -- |