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S.P. Apparels Limited (SPAL) Fair Value & Analysis

Consumer Cyclical · IN · Market cap ₹27.8B

SP S.P. Apparels Limited SPAL · NSE
Price₹1,119
Fair Value₹883.41
Upside-21.0%
Quality63/100
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Evidence: High Range ₹478.44 – ₹1,104

Fair value as of: Jul 3, 2026

From 26 valuation models · updated today

Share price +32.6% over the past month.

Price vs Fair Value (12 months)

₹1,138 ₹608.85 Fair Value ₹883.41 Jul 2025 Jul 2026

12‑month range ₹608.85 – ₹1,138 · fair‑value band ₹478.44 – ₹1,104 · the ₹1,119 price screens above the ₹883.41 fair value. As of Jul 3, 2026.

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Analysis

S.P. Apparels Limited (SPAL) currently trades at ₹1,119, while our model-based Fair Value estimate is ₹883.41 — implying the stock looks roughly 21.0% overvalued today. We read business quality at 63/100 (solid quality), in the Consumer Cyclical sector. Bear case: priced above our estimate, the market already discounts strong expectations. Bull case: above-average quality can justify a premium — the entry price still matters most (evidence: high).

Over the trailing twelve months, S.P. Apparels Limited generated revenue of ₹15.8B at a net margin of 6.4%. Revenue declined 8.6% year over year. It earns a return on equity of 11.3%. Net debt stands at ₹3.6B. Fundamentals as of Jul 3, 2026

Key figures & financial health

Revenue (TTM) ₹15.8B
Revenue growth (YoY) -8.6%
Net margin 6.4%
Return on equity 11.3%
Free cash flow ₹690M FY2026
P/E ratio 27.6
More key figures
Operating margin 8.9%
EPS (TTM) ₹40.05
EPS growth (YoY) -39.1%
Net debt ₹3.6B FY2026

Figures from reported company fundamentals (EODHD) · as of Jul 3, 2026. TTM = trailing twelve months.

About the company

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 under the Crocodile brand name. The company was founded in 1988 and is headquartered in Tirupur, India.

Revenue & earnings trend

FY2022 – FY2026 · reported fiscal years

S.P. Apparels Limited reported revenue of ₹15.8B in FY2026 versus ₹8.2B in FY2022, a compound +17.7%/yr. Reported net income was ₹1.0B in FY2026, compounding +4.5%/yr from FY2022.

Revenue +17.7%/yr
FY22 ₹8.2B
FY23 ₹10.3B
FY24 ₹10.3B
FY25 ₹14.0B
FY26 ₹15.8B
Net income +4.5%/yr
FY22 ₹847M
FY23 ₹825M
FY24 ₹896M
FY25 ₹951M
FY26 ₹1.0B

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6 more Apparel Manufacturing stocks, each showing price versus our Fair Value estimate (as of Jul 3, 2026).

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Frequently asked questions

Is S.P. Apparels Limited (SPAL) undervalued?
As of Jul 3, 2026, our model estimates a fair value of ₹883.41 versus a price of ₹1,119 — about −21% (overvalued). Model-based estimate, not financial advice.
What is the fair value of SPAL?
Our model-based fair value for S.P. Apparels Limited is ₹883.41 (as of Jul 3, 2026), built from audited fundamentals. The current price is ₹1,119.
What is the quality score of SPAL?
S.P. Apparels Limited has a Quality Score of 63/100, measuring profitability, growth and balance-sheet strength from non-valuation factors.
What is the revenue of S.P. Apparels Limited (SPAL)?
S.P. Apparels Limited reported trailing-twelve-month revenue of about ₹15.8B (latest available figure, as of Jul 3, 2026).
What is the net profit margin of SPAL?
The net profit margin of S.P. Apparels Limited is about 6.4%, meaning it keeps roughly 6.4% of revenue as net income. Based on the latest reported figures.

How we calculate Fair Value

Each company is valued through a stack of independent intrinsic-value models (DCF variants, residual-income, multiples and more), blended into one family-balanced consensus and weighted by how much trustworthy data backs it. A separate quality layer scores the fundamentals. Every input is real reported data — nothing guessed.

Educational research only · not financial advice · no buy/sell recommendation. Model-based estimates are not certainties; their reliability depends on data quality and assumptions.