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SPL Industries Limited (SPLIL) Fair Value & Analysis

Consumer Cyclical · IN · Market cap ₹897M

SI SPL Industries Limited SPLIL · NSE
Price₹31.07
Fair Value₹38.75
Upside+24.7%
Quality48/100
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Weak Growth
Solidly profitable · 10.2% net margin
Low debt · negative free cash flow
Mixed vs. peers (6/12)
Narrow moat 30/100
Evidence: Medium Range ₹29.06 – ₹48.44 Share as image

Fair value as of: Aug 13, 2026

From 9 valuation models · updated 4 days ago

Share price −4.9% over the past month.

Below-average quality, screening 25% undervalued on our models.

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What matters now

  • Solid quality (48/100) at a price below fair value, the discount is the argument here, not the business quality.
  • Our model range runs from ₹29.06 (bear) to ₹48.44 (bull), base ₹38.75. The closer the price sits to the lower half, the larger the margin of safety.
  • Quality 48/100 (below-average quality) with medium evidence: read the verdict with care.
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Price vs Fair Value (5 years)

₹83.85 ₹21.50 Fair Value ₹38.75 May 2021 Aug 2026

White line = price, green steps = our fair value per fiscal year, dashed = 300-day average. As of Aug 13, 2026.

How to read this chart

60‑month range ₹21.50 – ₹83.85 · fair‑value band ₹29.06 – ₹48.44 · the ₹31.07 price screens below the ₹38.75 fair value. Green steps = our fair value per fiscal year (point-in-time, no hindsight). Dashed = 300-day average. As of Aug 13, 2026.

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Analysis

SPL Industries Limited (SPLIL) currently trades at ₹31.07, while our model-based Fair Value estimate is ₹38.75, implying the stock looks roughly 24.7% undervalued today. The Quality Score stands at 48/100 (below-average quality), in the Consumer Cyclical sector. Bull case: trading below our estimate, it may offer upside if the fundamentals hold. Bear case: a low price can be a value trap when quality is weak or the data is thin (evidence: medium), always confirm before acting.

Over the trailing twelve months, SPL Industries Limited generated revenue of ₹695M at a net margin of 10.2%. Revenue declined 24.2% year over year. It earns a return on equity of 3.3%. The balance sheet holds a net cash position of ₹105M. Fundamentals as of Aug 13, 2026

Our scenario range runs from ₹29.06 (bear case) to ₹48.44 (bull case); at ₹31.07, 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 31% below its 52-week high and 54% above its 52-week low, currently below its 200-day average. For context, the median of 10 Consumer Cyclical peers we cover trades at 27% fair-value upside, at 25%, SPLIL screens richer 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
Residual Income ₹51.31 ₹49.27 ₹39.41 76
Gordon GGM ₹9.09 ₹9.80 ₹10.85 70
Growth-Adj P/E ₹28.32 ₹40.46 ₹52.59 68
All 9 models by family
Earnings-Based
Graham-Dodd ₹16.56 ₹20.24 ₹22.77 54
Dividend Discount
Gordon GGM ₹9.09 ₹9.80 ₹10.85 70
DDM Multi-Stage ₹9.09 ₹10.82 ₹13.05 61
Multiples
P/E Multiple ₹40.17 ₹53.57 ₹66.96 63
P/S Multiple ₹21.58 ₹28.78 ₹35.97 58
P/B Multiple ₹31.04 ₹41.39 ₹51.74 55
Asset-Based
NCAV (Graham) ₹37.25 ₹49.91 ₹74.50 50
Economic Profit
Residual Income ₹51.31 ₹49.27 ₹39.41 76
Growth Earnings
Growth-Adj P/E ₹28.32 ₹40.46 ₹52.59 68

Widest divergence: Asset-Based (₹49.91) versus Dividend Discount (₹9.80). Highest evidence: Residual Income (76).

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Key figures & financial health

Revenue (TTM) ₹695M
Revenue growth (YoY) -24.2%
Net margin 10.2%
Return on equity 3.3%
Free cash flow −₹193M FY2026
P/E ratio 12.6
More key figures
Operating margin -5.1%
EPS (TTM) ₹2.43
EPS growth (YoY) +35.6%
Net cash ₹105M FY2026

Figures from reported company fundamentals · as of Aug 13, 2026. TTM = trailing twelve months.

Quality Score breakdown

Overall quality 48/100

Of which business quality 51 · Market factors (momentum, volatility) 44

Profitability 24
Margins and returns on capital today
Quality Growth 7
Are margins and returns improving?
Cashflow 50
Earnings quality: real cash, not paper profit
Fin. Strength 79
Balance sheet, leverage, solvency risk
Investment 52
Disciplined investing over empire-building
Low Volatility 59
Calm price path (market factor)
Momentum 42
Price trend over the last 3–12 months (market factor)
52W Momentum 32
Distance to the 52-week high (market factor)
Net Issuance 91
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.

About the company

SPL Industries Limited manufactures and sells knitted garments and fabrics in India and internationally. It operates through Manufacturing Cotton Knitted Garments and Made Ups and Processing Charges; and Trading of Garments segments.

Full company description

SPL Industries Limited manufactures and sells knitted garments and fabrics in India and internationally. It operates through Manufacturing Cotton Knitted Garments and Made Ups and Processing Charges; and Trading of Garments segments. The company offers a range of outerwear, such as T shirts, sweatshirts, and polo shirts, etc.; and knitted fabrics, including single jersey, jacquard, interlocks, flat backs, auto stripes fleece, double jersey jacquard, and waffles and various textures. It also trades in garments. In addition, the company is involved in processing activities, such as printing, dyeing, coloring, spinning, weaving, combing, knitting, and bleaching services. It exports its products to the United States and European markets. The company was formerly known as Shivalik Prints Private Limited and changed its name to SPL Industries Limited in September 1994. SPL Industries Limited was incorporated in 1991 and is based in Faridabad, India.

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

Revenue & earnings trend

FY2022 – FY2026 · reported fiscal years

SPL Industries Limited reported revenue of ₹695M in FY2026 versus ₹1.9B in FY2022, a compound −22.1%/yr. Reported net income was ₹70.6M in FY2026, compounding −23.9%/yr from FY2022.

Growth Quality 13/100
Revenue growth is weak, negative or inconsistent.
Latest Revenue (FY 2026)
₹695M
Latest YoY
−50.1%
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.
−36.3%
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.
−7.3%
Avg. growth/yr (20Y) 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.
−5.9%
Revenue −22.1%/yr
FY22 ₹1.9B
FY23 ₹2.7B
FY24 ₹2.0B
FY25 ₹1.4B
FY26 ₹695M
Net income −23.9%/yr
FY22 ₹211M
FY23 ₹238M
FY24 ₹118M
FY25 ₹97.9M
FY26 ₹70.6M
Character of growth · EPS growth decomposed (2015-2026) +9.5 % p.a.
Revenue per share +5.9 pp

of which total revenue +6.1 pp · buybacks/dilution −0.2 pp

EBIT margin +3.2 pp
Tax rate −3.3 pp
Residual (interest, one-offs) +3.7 pp

Absolute contributions in percentage points per year; they sum to the EPS growth rate. Start and end points are 3-year averages (details on hover).

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Cite: Fair Value Calculator (2026). "SPL Industries Limited Fair Value". https://www.fairvalue-calculator.com/stock/SPLIL

Peer Group

Apparel Manufacturing · 210 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 48 · Below median
Fair Value upside +54% · Top 25%
Return on equity (TTM) 3% · Below median
Return on assets -3% · Bottom 25%
Net margin (TTM) 10% · Top 25%
Operating margin (TTM) -5% · Bottom 25%
Revenue growth -24% · Bottom 25%
Dividend yield (TTM) 3.8% · Above median

Valuation Multiples vs Apparel Manufacturing median · lower = cheaper

P/E (TTM) 12.6× · Cheaper than median
P/B 0.42× · Cheaper than 75% of peers
P/S (TTM) 1.29× · Pricier than median

Snowflake

Five quick dimensions, each 0 to 100: VALUE (fair-value potential), FUTURE (revenue growth), PAST (return on equity), HEALTH (low debt), DIVIDEND (yield). Green = this stock, grey = typical sector peer.

VALUE 100 · sector 28
FUTURE 0 · sector 4
PAST 13 · sector 21
HEALTH 100 · sector 98
DIVIDEND 76 · sector 55

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

ESG scores are not available for this stock yet. Values and ESG data are contextual and can differ between providers.

Similar stocks

10 more Apparel Manufacturing stocks, each showing price versus our Fair Value estimate (as of Aug 13, 2026).

Stock Price Fair Value vs Fair Value
H & M Hennes & Mauritz AB HMB kr 174.25 kr 165.47 -5%
LPP SA LPP 22,220 PLN 17,754 PLN -20%
Bosideng International Holdings 3998 HK$4.65 HK$5.92 +27%
Youngor Fashion Co 600177 ¥7.78 ¥5.59 -28%
Page Industries Limited PAGEIND ₹38,295 ₹12,395 -68%
Hla Group 600398 ¥6.07 ¥9.92 +63%
Youngone Corporation 111770 85,200 KRW 188,736 KRW +122%
F&F Co 383220 68,800 KRW 179,500 KRW +161%
Youngone Holdings 009970 188,300 KRW 697,038 KRW +270%
Wiselink Co 8932 105.00 TWD 37.95 TWD -64%

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Frequently asked questions

Is SPL Industries Limited (SPLIL) overvalued or undervalued?
As of Aug 13, 2026, our model estimates a fair value of ₹38.75 versus a price of ₹31.07, about +25% (undervalued).
What is the fair value of SPLIL?
Our model-based fair value for SPL Industries Limited is ₹38.75 (as of Aug 13, 2026), built from audited fundamentals. The current price is ₹31.07.
What is the quality score of SPLIL?
SPL Industries Limited has a Quality Score of 48/100. 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 SPL Industries Limited (SPLIL)?
SPL Industries Limited reported trailing-twelve-month revenue of about ₹695M (latest available figure, as of Aug 13, 2026).
What is the net profit margin of SPLIL?
The net profit margin of SPL Industries Limited is about 10.2%, meaning it keeps roughly 10.2% 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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