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SPL Industries Limited (SPLIL) Fair Value & Analysis

Consumer Cyclical · IN · Market cap ₹886M

SI SPL Industries Limited SPLIL · BSE
Price₹30.55
Fair Value₹41.39
Upside+35.5%
Quality48/100
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Strengths

Trades 26% below our fair value of ₹41.39

Risks

!Weak Growth (revenue 5y −8.3 %/yr)
!Thin margins · 4.4% net margin
!Low debt · negative free cash flow
!Narrow moat 20/100
Weak Growth (revenue 5y −8.3 %/yr)
Thin margins · 4.4% net margin
Low debt · negative free cash flow
Narrow moat 20/100
Evidence: Low Range ₹31.04 – ₹51.74 Share as image

Fair value as of: Aug 24, 2026

From 7 valuation models · updated today

Share price −2.4% over the past month.

Below-average quality, screening 35% undervalued on our models.

What runs behind every stock

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

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What matters now

  • The large gap to fair value rests on thin data (low evidence): fewer applicable models and a shorter history. Read it with extra caution.
  • Solid quality (48/100) at a price below fair value, the discount is the argument here, not the business quality.
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Price vs Fair Value (5 years)

₹83.95 ₹21.39 Fair Value ₹41.39 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 ₹21.39 – ₹83.95 · fair‑value band ₹31.04 – ₹51.74 · the ₹30.55 price screens below the ₹41.39 fair value. Dashed = 300-day average. As of Aug 24, 2026.

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Analysis

SPL Industries Limited (SPLIL) currently trades at ₹30.55, while our model-based Fair Value estimate is ₹41.39, implying the stock looks roughly 35.5% 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: low), always confirm before acting.

Over the trailing twelve months, SPL Industries Limited generated revenue of ₹891M at a net margin of 4.4%. Revenue declined 62.1% year over year. It earns a return on equity of 1.9%. Net debt stands at ₹95.7M. Fundamentals as of Aug 24, 2026

Our scenario range runs from ₹31.04 (bear case) to ₹51.74 (bull case); at ₹30.55, the current price sits below 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 34% below its 52-week high and 45% above its 52-week low, currently below its 200-day average. For context, the median of 10 Consumer Cyclical peers we cover trades at -20% fair-value upside, at 35%, SPLIL 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-Adj P/E ₹28.32 ₹40.46 ₹52.59 68
P/E Multiple ₹40.17 ₹53.57 ₹66.96 63
Residual Income ₹51.07 ₹48.61 ₹38.48 61
All 7 models by family
Earnings-Based
Graham-Dodd ₹16.56 ₹20.24 ₹22.77 54
Multiples
P/E Multiple ₹40.17 ₹53.57 ₹66.96 63
P/S Multiple ₹20.49 ₹27.33 ₹34.16 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 ₹51.07 ₹48.61 ₹38.48 61
Growth Earnings
Growth-Adj P/E ₹28.32 ₹40.46 ₹52.59 68

Widest divergence: Asset-Based (₹49.91) versus Earnings-Based (₹20.24). Highest evidence: Growth-Adj P/E (68).

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Key figures & financial health

P/E ratio 22.3
P/S ratio 0.99 TTM
Net margin 4.4% TTM
Return on equity 1.9% TTM
Return on assets -1.9% TTM
Operating margin -20.3% TTM
More key figures
Profitability
EPS (TTM) ₹1.37
Growth
Revenue (TTM) ₹891M TTM
Revenue growth (YoY) -62.1% 3y avg -38.6%
EPS growth (YoY) -65.2%
Balance sheet & cash flow
Free cash flow −₹434M FY2026
Net debt ₹95.7M FY2023

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

Quality Score breakdown

Overall quality 48/100

Of which business quality 51 · Market factors (momentum, volatility) 38

Profitability 25
Margins and returns on capital today
Quality Growth 31
Are margins and returns improving?
Cashflow 44
Earnings quality: real cash, not paper profit
Fin. Strength 75
Balance sheet, leverage, solvency risk
Investment 52
Disciplined investing over empire-building
Low Volatility 59
Calm price path (market factor)
Momentum 33
Price trend over the last 3–12 months (market factor)
52W Momentum 25
Distance to the 52-week high (market factor)
Net Issuance 82
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

SPL Industries Limited designs, manufactures, and sells cotton knitted garments and made ups 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 designs, manufactures, and sells cotton knitted garments and made ups 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 knitted fabrics, such as single jersey, jacquard, interlocks, flat backs, auto stripes fleece, double jersey jacquard, and waffles and various textures; and a range of outerwear, such as T shirts, sweatshirts, and polo shirts, etc. 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. Further, it exports its products to the United States, Canada, Mexico, the United Kingdom, Germany, Spain, the Netherlands, the Middle East, and Japan. 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 ₹660M in FY2026 versus ₹1.9B in FY2022, a compound −23.1%/yr. Reported net income was ₹70.6M in FY2026, compounding −23.9%/yr from FY2022.

Growth Quality 8/100
Revenue growth is weak, negative or inconsistent.
Latest Revenue (FY 2026)
₹660M
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.
−38.6%
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.
−8.3%
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.
−11.0%
Value creation/yr (5Y) Earnings growth per share (CAGR 5 years) plus dividend yield: value created per share and year.
−19.7% (-19.7 + 0.0)
Revenue −23.1%/yr
FY22 ₹1.9B
FY23 ₹2.8B
FY24 ₹2.0B
FY25 ₹1.3B
FY26 ₹660M
Net income −23.9%/yr
FY22 ₹211M
FY23 ₹238M
FY24 ₹118M
FY25 ₹97.9M
FY26 ₹70.6M

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Cite: Fair Value Calculator (2026). "SPL Industries Limited Fair Value". https://www.fairvalue-calculator.com/stock/SPLIL.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 47 · Below median
Fair Value upside +28% · Above median
Return on equity (TTM) 2% · Below median
Return on assets -2% · Bottom 25%
Net margin (TTM) 4% · Above median
Operating margin (TTM) -20% · Bottom 25%
Revenue growth -62% · Bottom 25%

Valuation Multiples vs Apparel Manufacturing median · lower = cheaper

P/E (TTM) 22.3× · Pricier than median
P/B 0.41× · Cheaper than 75% of peers
P/S (TTM) 1.00× · 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 SPL Industries Limited (SPLIL) overvalued or undervalued?
As of Aug 24, 2026, our model estimates a fair value of ₹41.39 versus a price of ₹30.55, about +35% (undervalued).
What is the fair value of SPLIL?
Our model-based fair value for SPL Industries Limited is ₹41.39 (as of Aug 24, 2026), built from audited fundamentals. The current price: ₹30.55.
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 ₹891M (latest available figure, as of Aug 24, 2026).
What is the net profit margin of SPLIL?
The net profit margin of SPL Industries Limited is about 4.4%, meaning it keeps roughly 4.4% 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.

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