SPL Industries Ltd.

Financial

	SPL Industries	JCT	Garment Mantra Life
Operational Metrics
Financials
5 yr Average ROE	1.71 %	-9.15 %	11.27 %
5yr average Equity Multiplier	1.39	4.21	3.62
5yr Average Asset Turnover Ratio	1.01	0.83	1.65
5yr Avg Net Profit Margin	4.87 %	-2.57 %	1.94 %
Price to Book	0.53	0.39	2.33
P/E	9.79	0.0	46.52
5yr Avg Cash Conversion Cycle	52.27 Days	-33.46 Days	152.87 Days
Inventory Days	156.12 Days	80.53 Days	112.47 Days
Days Receivable	76.92 Days	22.5 Days	93.21 Days
Days Payable	67.63 Days	57.76 Days	59.27 Days
5yr Average Interest Coverage Ratio	-0.61	0.88	2.48
5yr Avg ROCE	10.61 %	1.81 %	21.98 %
5yr Avg Operating Profit Margin	7.29 %	2.17 %	5.62 %
5 yr average Debt to Equity	0.19	1.9	1.55
5yr CAGR Net Profit	n/a	6.99 %	1.05 %
5yr Average Return on Assets	4.6 %	-1.71 %	3.23 %
Shareholdings
Promoter Holding	68.93 %	27.24 %	30.18 %
Share Pledged by Promoters	0.0	99.86 %	0.0
Change in Promoter Holding (3 Yrs)	0.0	-0.98 %	-18.96 %
Change in Mutual Fund Holding (3 Yrs)	0.0	0.0	0.0

Business

	SPL Industries	JCT	Garment Mantra Life
Segment Break-Up	Segment Break-Up Trading 63.84 Manufacturing 36.16 Filament 0 Textiles 0	Segment Break-Up Trading 0 Filament 33.2 Textiles 66.8 Manufacturing 0	-
Location Wise Break-Up	Location Wise Break-Up Rest of the World 67.0 India 33.0	Location Wise Break-Up India 90.77 Rest of the World 9.23	Location Wise Break-Up India 99.53 Rest of the World 0 Others 0.47
Operating Profit Break-Up	Operating Profit Break-Up Manufacturing 57.22 Trading 42.78	-	-
Raw Material Break-Up	Raw Material Break-Up Dyes and chemicals 94.11 Accessories 0 Yarn 0 Fabric & grey cloth 0 Others 5.89	-	-
Asset Break-Up	Asset Break-Up India 100.0	-	-