SPL Industries Ltd.

Financial

	SPL Industries	Swan Energy	Sutlej Textiles&Inds
Operational Metrics
Financials
5 yr Average ROE	5.38 %	-2.86 %	5.14 %
5yr average Equity Multiplier	1.4	4.49	2.22
5yr Average Asset Turnover Ratio	1.07	0.13	1.16
5yr Avg Net Profit Margin	7.19 %	-6.98 %	1.86 %
Price to Book	0.89	7.08	0.94
P/E	15.77	44.01	0.0
5yr Avg Cash Conversion Cycle	16.65 Days	100.4 Days	91.42 Days
Inventory Days	156.12 Days	126.32 Days	78.05 Days
Days Receivable	76.92 Days	253.72 Days	45.52 Days
Days Payable	67.63 Days	126.23 Days	29.67 Days
5yr Average Interest Coverage Ratio	-0.61	0.7	2.68
5yr Avg ROCE	13.68 %	2.36 %	9.62 %
5yr Avg Operating Profit Margin	13.25 %	16.66 %	9.46 %
5 yr average Debt to Equity	0.2	2.3	0.91
5yr CAGR Net Profit	n/a	48.88 %	-8.54 %
5yr Average Return on Assets	7.9 %	-0.58 %	2.32 %
Shareholdings
Promoter Holding	68.93 %	53.96 %	63.96 %
Share Pledged by Promoters	0.0	18.4 %	0.0
Change in Promoter Holding (3 Yrs)	0.0	-10.93 %	0.06 %
Change in Mutual Fund Holding (3 Yrs)	0.0	6.13 %	0.0

Business

	SPL Industries	Swan Energy	Sutlej Textiles&Inds
Segment Break-Up	Segment Break-Up Trading 61.31 Manufacturing 38.69 Home Textiles 0 Yarn 0	-	Segment Break-Up Yarn 90.63 Trading 0 Home Textiles 9.37 Manufacturing 0
Location Wise Break-Up	Location Wise Break-Up Rest of the World 71.59 India 28.41 Bangladesh 0 Turkey 0 Singapore 0	Location Wise Break-Up Bangladesh 0 Turkey 0 Singapore 0 Rest of the World 0 India 100.0	Location Wise Break-Up Bangladesh 0 Turkey 0 Singapore 0 Rest of the World 0 India 63.0 Others 37.0
Raw Material Break-Up	Raw Material Break-Up Dyes and chemicals 96.41 Accessories 0 Yarn 0 Fabric & grey cloth 0 Others 3.59	-	-
Profit Before Tax	Profit Before Tax Manufacturing 51.04 Trading 48.96	-	-
Asset Break-Up	Asset Break-Up India 100.0 Energy 0 Property Development 0 Textiles 0	Asset Break-Up India 0 Textiles 1.79 Energy 45.09 Property Development 14.33 Others 38.79	-