EarningsCanvas
Opening the latest published company and exchange records.
EarningsCanvas
Opening the latest published company and exchange records.
Company research
SPAL · NSE
Sector classification pending
Financial research
Results, financial strength and cash generation on one reporting basis.
A company-specific AI review has not been published for this basis yet. Reviews are queued and published by the connected research workflow; these reported facts are not an AI verdict.
The consolidated archive is less current than standalone. Latest consolidated quarter: 2026-03-31; latest standalone: 2026-06-30. Choose the other basis to read it; its figures are not substituted here.
Standalone and consolidated statements describe different reporting entities. The selected basis applies to the verdict and all financials below. The five-year target is FY2022–FY2026 (April–March). Missing annual periods: FY2023, FY2024, FY2025. All currently published periods are available below. Validation checks the period, currency and supported facts. It is not an audit opinion.
Q2 FY2027 · reporting watch
The Q2 FY2027 statement is not published in this archive yet. Review the latest reported figures below, then compare the new quarter with both the previous quarter and the same quarter last year.
Consolidated · group results. Comparisons describe reported performance, not analyst expectations or future returns.Read Q4 FY2026 filingQ4 FY2026 · Audited
Q4 FY2026 · Audited
Q4 FY2026 · Audited
Q4 FY2026 · Audited
consolidated · ₹ crore, except EPS · no mixing of quarters and cumulative periods
| Reported metric | Q2 FY2027Awaiting statement | Q1 FY2027Previous quarter | Q2 FY2026Same period last year | QoQSequential growth | YoYSeasonal comparison |
|---|---|---|---|---|---|
| Revenue | — | — | 427.34 | — | — |
| Profit after tax | — | — | 34.7 | — | — |
| Profit before tax | — | — | 48.38 | — | — |
| Basic EPS · ₹ | — | — | 13.83 | — | — |
| Net profit margin | — | — | 8.12% | — | — |
| Original filing | Not published | Not published | NSE ↗ |
QoQ shows sequential change; YoY controls for the same reporting season. Growth needs the same reporting basis, duration and source metric definition, with a positive comparison base. EPS growth additionally requires a verified common share basis. A dash means unavailable or not comparable; it never means zero.
Ratios calculated from published statements · dates and formulas attached to every metric
Total profit after tax ÷ revenue from operations × 100. This is not operating margin.
Source statement 1 ↗Tax expense ÷ profit before tax × 100. Exceptional items can change this rate.
Source statement 1 ↗Needs annual PAT and positive equity at both exact year boundaries on the same basis. Full-year total PAT ÷ average opening and closing total equity × 100. Includes non-controlling interests where reported; not annualised quarterly PAT.
Source statement 1 ↗Current assets ÷ current liabilities. Not calculated for unclassified balance sheets, such as many banks.
Source statement 1 ↗Current + non-current borrowings ÷ total equity. This is not total liabilities/equity; separately classified leases are excluded.
Source statement 1 ↗Current assets minus current liabilities. Uses closing balances, not cash generated.
Source statement 1 ↗Full-year operating cash flow ÷ positive PAT for the exact same annual duration and basis. A negative value means operating cash outflow.
Source statement 1 ↗Reported cash and cash equivalents at the balance-sheet date. Excludes other bank balances and investments.
Source statement 1 ↗Sector context matters: bank and financial-company balance sheets may not classify current assets, liabilities or borrowings in the same way. Price, market cap, P/E and P/B are not shown until a dated market quote and matching share data are available.
4 published quarterly periods · Mar 2022 to Mar 2026 · consolidated
| Reported figures | Q4 FY2026Mar 2026 | Q3 FY2026Dec 2025 | Q2 FY2026Sept 2025 | Q4 FY2022Mar 2022 |
|---|---|---|---|---|
| Revenue from operations | 364.91 | 382.95 | 427.34 | 253.9 |
| Total income | 368.71 | 388.84 | 434.14 | 258.53 |
| Profit after tax | 18.59 | 27.01 | 34.7 | 25.25 |
| Profit before tax | 27.5 | 36.99 | 48.38 | 36.58 |
| Tax expense | 7.84 | 9.99 | 12.1 | 11.33 |
| Finance costs | 8.6 | 10.02 | 10.32 | 3.65 |
| Depreciation & amortisation | 12.34 | 12.48 | 11.75 | 9.04 |
| Basic EPS · ₹ / share | 7.4 | 10.76 | 13.83 | 9.83 |
| Original statement | BSE ↗ | BSE ↗ | NSE ↗ | BSE ↗ |
Showing 4 of 4 periods. Revenue excludes other income. Total PAT and profit attributable to owners remain separate. EPS is as reported, not annualised or retrospectively adjusted for later corporate actions. Cumulative half-year and nine-month figures are not relabelled as quarterly results.
What the business owns, owes and generates · consolidated · ₹ crore
| Reported figures | Mar 2026Closing balances | Sept 2025Closing balances | Mar 2024Closing balances | Mar 2023Closing balances | Mar 2022Closing balances |
|---|---|---|---|---|---|
| Total assets | 1,590.71 | 1,527.06 | 1,141.64 | 1,097.06 | 1,061.62 |
| Non-current assets | 862.3 | 806.91 | 540.48 | 531.71 | 501.63 |
| Current assets | 728.4 | 720.15 | 601.16 | 565.35 | 559.99 |
| Assets held for sale | — | — | 0 | 0 | — |
| Property, plant & equipment | 649.55 | 650.93 | 447.7 | 452.81 | 443.7 |
| Cash & cash equivalents | 53.73 | 44.28 | 78.8 | 60.16 | 59.5 |
| Total equity | 939.63 | 892.07 | 757.2 | 667.12 | 631.25 |
| Total liabilities | 651.08 | 635 | 384.44 | 429.94 | 430.38 |
| Non-current liabilities | 100.12 | 108.63 | 69.23 | 84.02 | 113.97 |
| Current liabilities | 550.96 | 526.37 | 315.21 | 345.92 | 316.41 |
| Liabilities of disposal groups | — | — | 0 | — | — |
| Non-current borrowings | 49.29 | 54.33 | 31.13 | 44.25 | 67.39 |
| Current borrowings | 350.93 | 330.02 | 172.29 | 200.43 | 146.15 |
| Equity & liabilities | 1,590.71 | 1,527.06 | 1,141.64 | 1,097.06 | 1,061.62 |
| Original statement | BSE ↗ | NSE ↗ | BSE ↗ | BSE ↗ | BSE ↗ |
Showing 5 of 5 balance sheets, Mar 2022–Mar 2026. Borrowings are separate from total liabilities. Cash excludes other bank balances. Missing facts are shown as a dash.
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