5400482025-04-012025-06-305400482025-04-012025-06-30in-capmkt:OtherExpenses1Member5400482025-04-012025-06-30ItemsThatWillNotBeReclassifiedToProfitAndLoss15400482025-04-012025-06-30ItemsThatWillBeReclassifiedToProfitAndLoss15400482025-04-012025-06-30AuditorDomain1iso4217:INRiso4217:INRxbrli:shares540048SPALNOTLISTEDINE212I01016S. P. APPARELS LIMITEDMain BoardEquity2025-04-012026-03-312025-08-142025-08-11INRMillionsQuarterlyFirst quarterSingle segmentMANUFACTURING OF GARMENTS AND EXPORTS2025-08-1413:30:002025-08-1415:50:00Declaration of unmodified opinion2025-04-012025-06-30UnauditedConsolidated40343900001628000040506700001532740000222990000-3119000010328400001178200001129400007476800003735820000314850000-712000030773000092760000842000010118000002065500000000206550000-709800001355700000-370000250930000108.238.2008.238.21. The above unaudited consolidated financial results for the quarter ended June 30, 2025 have been reviewed by the Audit Committee and approved by the Board of Directors at their meeting held on August 14, 2025. <BR> 2. The Statement has been prepared in accordance with the Indian Accounting Standards prescribed under section 133 of Companies Act, 2013 and other generally accepted accounting policies and principles. <BR> 3. The consolidated results for the quarter ended March 31, 2025 are the balancing figures between the consolidated audited figures of year ended March 31, 2025. <BR> 4. The consolidated financial results includes financial results of S.P Apparels Limited (Parent Company) and the financial results of its subsidiaries - S.P Retail Ventures Limited, Crocodile Products Private Limited, S.P Apparels UK (P) Limited, Young Brand Apparel Private Limited and S.P Apparels International (Private) Ltd and of its associate - Urban stich Private Limited. <BR> 5. The Consilidated financial results incudes the financial results of two subsidiaries and one associates which have been consolidated based on management accounts, whose financial relfect total revenue of Rs. 151.82 million for the quarter ended june 30, 2025 and total comprehensive loss of Rs. 20.44 million for the quarter ended june 30, 2025 as considered in the consolidated financial results. <BR> 6. The Board of Directors of Parent company at its meeting held on August 6, 2025 has proposed a final dividend of Rs.2 per equity shares for the year ended March 31, 2025. <BR> 7. Previous period figures have been regrouped/reclassified wherever necessary to confirm to the current period classification / Presentation. <BR> Other Expenses747680000The company Operates in one segment (i.e) Textile business, which in the context of Indian Accounting standard (IND AS) 108 operating segment, is considered as the only reportable operating segment of the company.Actuarial gain/(loss) on defined benefits plans-11030000-11030000-2780000The effective portion of gain/(loss) on hedging instruments in a cash flow hedge transalation different-83830000-83830000-21100000-70980000UnauditedtrueASA & Associates LLPtrue2026-03-31