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S P Apparels LtdQ2 FY25

S P Apparels Ltd Q2 FY25 Earnings Call Analysis

Revenue, margin, capex, fundraise and order book outlook from management commentary.

Price: 1,038P/E: 17.3Market Cap: ₹2.0K CrSector: Textiles & Apparels

Management growth scorecard

Revenue

Category 2

Margin

Category 3

Fundraise

Yes

Order

Yes

Capex

Yes

3 of 5 growth signals are positive.

Full analysis

Revenue guidance

Category 2
  • Sri Lanka operations target scaling from 650 to 2,000 machines by March 2026, potentially achieving revenue of INR 150-200 crores by FY26, with no immediate further capex planned until utilization stabilizes.
  • Total group capacity, including Young Brand, expected to reach around 7,800 machines by FY26 end and approximately 9,800-10,000 machines by FY27, supporting topline growth toward INR 2,000 crores.
  • SPUK business aims for GBP 10-12 million revenue in FY26, with shipments and customer acquisitions starting Q3 onwards.
  • Domestic standalone business added 700 machines via capex of INR 75-80 crores, enhancing production and driving 35% YoY growth in garment division in Q1 FY26.
  • Expansion focus includes onboarding new European and UK customers and moving some US business to Sri Lanka to mitigate tariff impact.
  • Retail segment (Angel & Rocket) expected to break even within FY26.

Margin guidance

Category 3
  • Q1 FY26 standalone business showed strong growth: 34.5% revenue increase and 15.2% EBITDA margin.
  • Plans to increase capacity significantly: targeting close to 10,000 machines by FY27 (7,800 by FY26 end).
  • Sri Lanka operations to scale from 650 machines currently to 2,000 by March 2026, supporting export growth.
  • Expansion projects ongoing (e.g., new factory at Sivakasi starting Q3 FY26) expected to contribute to higher revenues.
  • Management confident of top-line growth driving better fixed cost absorption, supporting margin improvement.
  • Retail brands (Angel & Rocket) targeting breakeven in FY26.
  • Challenges from US tariffs causing strategic shifts, but mitigation by diversifying customers, especially in Europe and UK.
  • Capex for FY26 and FY27 expected to be moderate (INR 20-30 crores annually) focusing more on utilization.
  • Overall, cautious optimism with expected growth in earnings, profitability, and EPS supported by capacity additions and new customers.

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Fundraise plans

Yes
  • There are ongoing internal conversations about raising equity, with some investor interest shown in the retail segment.
  • The company aims to avoid operational losses and allow the retail business to become self-sustained, possibly making a fundraising decision by end of Q4 FY26.
  • No specific commitments or timelines for debt or equity fundraising have been mentioned so far.
  • The company currently manages a consolidated gross debt of INR 382.4 crores and net debt of INR 327 crores as of Q1 FY26.
  • No immediate plans for new debt fundraising were highlighted in the discussion.

Order book

Yes
  • As of Q1 FY26, the Garment division's order book stands at INR 404 crores.
  • SPUK business had an order book value of GBP 3.97 million as of the same period.
  • SPUK expects shipments to start from Q3 FY26, with a planned revenue target of GBP 10-12 million for the financial year.
  • The company is onboarding new customers in Sri Lanka post-acquisition of factories, expecting small quantities in Q2 FY26 and full production from Q3 FY26.
  • Young Brand is expanding its customer base to mitigate geographic risk and ensure steady order flow.
  • The focus is on building capacity and getting customer approvals for new factories, which requires history of production (6 months typically) before major orders flow in.

Capex plans

Yes
  • Capex of approximately INR 75-80 crores incurred for adding around 700 machines across Palladam (new factory), SIPCOT, and Thuraiyur, mainly in India.
  • Expansion projects in India expected to be completed by FY26 end, including acquisitions in Sri Lanka.
  • FY26 and FY27 maintenance capex estimated at INR 20-30 crores per year.
  • Sri Lanka operations targeting scale-up from current 650 machines to 2,000 by March 2026 with no immediate further capex planned until utilization stabilizes.
  • Total machine capacity across India, Sri Lanka, and Young Brand expected to reach around 9,700-10,000 by FY27.
  • No backward integration capex planned currently; existing capacity fully utilized.
  • Strategic plan includes mitigating US tariff challenges via shifting SPAL's US business to Sri Lanka and acquiring new customers, especially in Europe and UK.
  • New factories and expansions underway, including a printing and knitting capacity increase.

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