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

Consumer Cyclical · IN · Market cap ₹23.4B

SP S.P. Apparels Limited SPAL · BSE
Price₹931.70
Fair Value₹883.41
Upside-5.2%
Quality59/100
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Strengths

Healthy Growth (revenue 5y +20.1 %/yr)
Low debt · generates free cash flow

Risks

!Thin margins · 6.7% net margin
!Moderate moat 49/100
Healthy Growth (revenue 5y +20.1 %/yr)
Thin margins · 6.7% net margin
Low debt · generates free cash flow
Moderate moat 49/100
Evidence: High Range ₹534.83 – ₹1,104 Share as image

Fair value as of: Aug 24, 2026

From 24 valuation models · updated today

Share price −4.2% over the past month.

A solid business, currently priced close to our fair value.

What runs behind every stock

69 individual criteria per stock, every one traceable See the method →

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What matters now

  • The price sits close to our fair value, market and models broadly agree here, little valuation tension.
  • A fairly wide model range (₹534.83 to ₹1,104) leaves room in how you read the outcome.
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Price vs Fair Value (5 years)

₹1,176 ₹155.11 Fair Value ₹883.41 Apr 2021 Aug 2026

White line = price, green steps = our fair value per fiscal year, dashed = 300-day average. As of Aug 24, 2026.

How to read this chart

60‑month range ₹155.11 – ₹1,176 · fair‑value band ₹534.83 – ₹1,104 · the ₹931.70 price screens above the ₹883.41 fair value. Dashed = 300-day average. As of Aug 24, 2026.

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Analysis

S.P. Apparels Limited (SPAL) currently trades at ₹931.70, while our model-based Fair Value estimate is ₹883.41, implying the stock looks roughly 5.2% fairly valued today. The Quality Score stands at 59/100 (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 6.7%. Revenue declined 0.6% year over year. It earns a return on equity of 11.3%. Net debt stands at ₹3.5B. Fundamentals as of Aug 24, 2026

Our scenario range runs from ₹534.83 (bear case) to ₹1,104 (bull case); at ₹931.70, the current price sits within that range. Bear and bull are the same models run on conservative and optimistic assumptions (margins, growth, valuation multiples), so a plausible valuation range, not a price target. The share trades about 24% below its 52-week high and 59% above its 52-week low, currently above its 200-day average. For context, the median of 10 Consumer Cyclical peers we cover trades at -20% fair-value upside, at -5%, SPAL screens cheaper than that median.

Fair Value models

Each model estimates fair value its own way; the Fair Value above is the evidence-weighted blend. Evidence (0–100) measures how completely this model’s inputs are available: well-fed models carry more weight in the blend. The spread across models is intentional, each one stresses a different value driver; dividend models, for instance, come out structurally low when payout is small.

Model Bear Bear = the cautious scenario: the same model computed with conservative anchors (lower growth, margins and valuation multiples). Together with Bull it frames a plausible valuation range, not a price target.BaseBull Bull = the optimistic scenario: the same model computed with favourable anchors (higher growth, margins and valuation multiples). Together with Bear it frames a plausible valuation range, not a price target. Evidence
Highest evidence
Growth DCF ₹546.05 ₹1,015 ₹1,852 80
Residual Income ₹336.72 ₹380.45 ₹669.48 76
Rev-Margin DCF ₹541.20 ₹992.33 ₹1,608 74
All 24 models by family
DCF Models
FCF DCF ₹557.59 ₹1,067 ₹2,090 38
Owner Earnings ₹228.51 ₹446.88 ₹853.54 31
5Y Revenue Exit ₹541.20 ₹1,011 ₹1,672 39
5Y EBITDA Exit ₹681.38 ₹1,314 ₹2,144 41
5Y P/E Exit ₹604.80 ₹1,148 ₹1,798 38
10Y Revenue Exit ₹523.49 ₹981.70 ₹1,736 36
10Y EBITDA Exit ₹637.64 ₹1,211 ₹2,151 37
10Y P/E Exit ₹585.79 ₹1,086 ₹1,847 35
Earnings-Based
Graham-Dodd ₹273.05 ₹1,491 ₹2,068 54
Lynch FV ₹414.32 ₹591.88 ₹769.45 50
PEG = 1.0 ₹414.32 ₹591.88 ₹769.45 46
EPV ₹538.60 ₹628.07 ₹706.36 59
Multiples
P/E Multiple ₹662.56 ₹883.41 ₹1,104 63
P/S Multiple ₹511.98 ₹682.63 ₹853.29 58
P/B Multiple ₹511.98 ₹682.63 ₹853.29 55
EV/EBIT ₹914.45 ₹1,219 ₹1,523 53
EV/EBITDA ₹781.56 ₹1,042 ₹1,301 54
EV/Revenue ₹529.26 ₹755.33 ₹981.39 43
Asset-Based
NCAV (Graham) ₹188.18 ₹252.16 ₹376.36 50
Growth DCF
Growth DCF ₹546.05 ₹1,015 ₹1,852 80
Rev-Margin DCF ₹541.20 ₹992.33 ₹1,608 74
Economic Profit
Residual Income ₹336.72 ₹380.45 ₹669.48 76
ROIC Compounder ₹616.47 ₹868.48 ₹1,182 72
Growth Earnings
Growth-Adj P/E ₹618.58 ₹883.69 ₹1,149 68

Widest divergence: DCF Models (₹1,067) versus Asset-Based (₹252.16). Highest evidence: Growth DCF (80).

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Key figures & financial health

P/E ratio 22.3
P/S ratio 1.49 TTM
Net margin 6.7% TTM
Return on equity 11.3% TTM
Return on assets 7.0% TTM
Operating margin 12.0% TTM
More key figures
Profitability
EPS (TTM) ₹41.74
Growth
Revenue (TTM) ₹15.8B TTM
Revenue growth (YoY) -0.6% 3y avg +13.6%
EPS growth (YoY) +19.8%
Balance sheet & cash flow
Free cash flow ₹1.0B FY2026
Net debt ₹3.5B FY2026 · ≈ 3.4 yrs of FCF

Figures from reported company fundamentals · as of Aug 24, 2026. TTM = trailing twelve months.

Quality Score breakdown

Overall quality 59/100

Of which business quality 59 · Market factors (momentum, volatility) 68

Profitability 60
Margins and returns on capital today
Quality Growth 50
Are margins and returns improving?
Cashflow 53
Earnings quality: real cash, not paper profit
Fin. Strength 63
Balance sheet, leverage, solvency risk
Investment 49
Disciplined investing over empire-building
Low Volatility 63
Calm price path (market factor)
Momentum 75
Price trend over the last 3–12 months (market factor)
52W Momentum 61
Distance to the 52-week high (market factor)
Net Issuance 81
Buybacks instead of dilution

Non-valuation factor families (profitability, growth, cashflow, financial strength, momentum …), each academically grounded. Valuation itself sits in the Fair Value and is deliberately excluded here to avoid double-counting.

All values are scores from 0 to 100 (100 = best against fixed, research-based bands), not percentages. The three market factors (momentum, 52-week proximity, low volatility) are displayed but carry zero weight in the headline number: market sentiment is not a business property.

About the company

S.P. Apparels Limited engages in manufacturing and exporting of knitted garments for infants and children in India and internationally. It offers yarns, fabrics, and cotton waste products; and dyeing, embroidery, and printing services.

Full company description

S.P. Apparels Limited engages in manufacturing and exporting of knitted garments for infants and children in India and internationally. It offers yarns, fabrics, and cotton waste products; and dyeing, embroidery, and printing services. The company provides its products under the Angel & Rocket, HEAD, and Natalia brands, as well as engages in the manufacturing, distribution, marketing, and retail sale of menswear garments under the Crocodile brand name. S.P. Apparels Limited was founded in 1988 and is headquartered in Tirupur, India.

Company description, as reported by the company or data provider.

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.

Growth Quality 85/100
Revenue growth appears healthy and is supported by profitability and cash-flow quality.
Latest Revenue (FY 2026)
₹15.8B
Latest YoY
+13.2%
Avg. growth/yr (3Y) Measures the company's TOTAL revenue from reported annual statements: compound average growth per year (CAGR) from the fiscal year 3, 5 or N years back to the most recent comparable fiscal year. Not per share: buybacks do not change this number, and a merger can appear as a growth jump.
+13.6%
Avg. growth/yr (5Y) Measures the company's TOTAL revenue from reported annual statements: compound average growth per year (CAGR) from the fiscal year 3, 5 or N years back to the most recent comparable fiscal year. Not per share: buybacks do not change this number, and a merger can appear as a growth jump.
+20.1%
Avg. growth/yr (7Y) Measures the company's TOTAL revenue from reported annual statements: compound average growth per year (CAGR) from the fiscal year 3, 5 or N years back to the most recent comparable fiscal year. Not per share: buybacks do not change this number, and a merger can appear as a growth jump.
+9.7%
Value creation/yr (5Y) Earnings growth per share (CAGR 5 years) plus dividend yield: value created per share and year.
+17.1% (17.1 + 0.0)
Revenue +17.7%/yr
FY22 ₹8.2B
FY23 ₹10.8B
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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Cite: Fair Value Calculator (2026). "S.P. Apparels Limited Fair Value". https://www.fairvalue-calculator.com/stock/SPAL.BSE

Peer Group

Apparel Manufacturing · 216 stocks

How this stock ranks against its industry: the green marker is this stock, the band is the typical 25–75% peer range, and the tick is the median.

Quality Score 59 · Above median
Fair Value upside −5% · Below median
Return on equity (TTM) 11% · Above median
Return on assets 7% · Top 25%
Net margin (TTM) 7% · Above median
Operating margin (TTM) 12% · Top 25%
Revenue growth -1% · Below median
Dividend yield (TTM) 0.2% · Bottom 25%
Debt / equity 0.05× · Higher than median

Valuation Multiples vs Apparel Manufacturing median · lower = cheaper

P/E (TTM) 22.3× · Pricier than median
P/B 2.48× · Pricier than 75% of peers
P/S (TTM) 1.49× · Pricier than median
P/FCF 0.2× · Cheaper than median
EV/EBITDA 10.3× · Pricier than median

Values & ESG

Does this company touch areas you may want to avoid? The classification is inferred from sector and industry.

None of the checked exposures detected

Similar stocks

10 more Apparel Manufacturing stocks, each showing price versus our Fair Value estimate (as of Aug 24, 2026).

Stock Price Fair Value vs Fair Value
H & M Hennes & Mauritz AB HMB kr 174.25 kr 165.47 -5%
Ralph Lauren Corporation RL $396.35 $220.38 -44%
Moncler S.p.A MONC €49.64 €50.69 +2%
Gildan Activewear Inc GIL C$81.50 C$32.85 -60%
LPP SA LPP 22,220 PLN 17,754 PLN -20%
Levi Strauss & Co LEVI $22.44 $15.20 -32%
V.F. Corporation VFC $14.57 $10.44 -28%
Bosideng International Holdings 3998 HK$4.65 HK$5.92 +27%
Youngor Fashion Co 600177 ¥7.91 ¥5.59 -29%
Kontoor Brands, Inc KTB $82.01 $85.76 +5%

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Frequently asked questions

Is S.P. Apparels Limited (SPAL) overvalued or undervalued?
As of Aug 24, 2026, our model estimates a fair value of ₹883.41 versus a price of ₹931.70, about −5% (fairly valued).
What is the fair value of SPAL?
Our model-based fair value for S.P. Apparels Limited is ₹883.41 (as of Aug 24, 2026), built from audited fundamentals. The current price: ₹931.70.
What is the quality score of SPAL?
S.P. Apparels Limited has a Quality Score of 59/100. It measures business quality (profitability, growth, cash flow, balance-sheet strength, investment discipline, share issuance). Market factors such as price momentum and volatility do not enter the number; they are shown separately in the detail view.
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 Aug 24, 2026).
What is the net profit margin of SPAL?
The net profit margin of S.P. Apparels Limited is about 6.7%, meaning it keeps roughly 6.7% 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.

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