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NINE MONTHS RESULTS

SPA Capital Services Ltd.

BSE

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Open Price

Today's Low / High

Bid. Price (Qty.)

Offer Price (Qty.)

52 Wk Low / High

SPA Capital Services Ltd.is not traded in NSE

Standalone

(₹ in Crs.)

Particulars	Dec 23	Dec 22	Dec 21	Dec 20	Dec 19
Net Sales/Income from operations	14.96	10.95	10.79	25.52	21.71
Total Income From Operations	14.96	10.95	10.79	25.52	21.71
Purchase of Traded Goods	5.54	1.75	0.00	6.08	0.00
Increase/Decrease in Stocks	-0.21	0.00	0.00	0.00	0.00
Employees Cost	1.94	1.78	2.08	2.40	4.50
Depreciation	0.10	0.13	0.16	0.25	0.30
Other Expenses	6.96	7.02	7.85	16.82	14.43
Total Expenses	14.33	10.68	10.09	25.55	19.23

P/L Before Other Inc. , Int., Excpt. Items & Tax	0.63	0.27	0.70	-0.03	2.48
Other Income	0.00	0.09	0.02	0.43	0.03
P/L Before Interest, Excpt. Items & Tax	0.63	0.36	0.72	0.40	2.51
Interest	0.25	0.20	0.35	0.35	2.39
P/L Before Exceptional Items & Tax	0.38	0.16	0.37	0.05	0.12
Exceptional Items	0.00	0.00	0.00	-0.08	-0.01
P/L Before Tax	0.38	0.16	0.37	-0.03	0.11
Tax	0.02	0.05	0.12	0.03	0.05
P/L After Tax from Ordinary Activities	0.36	0.11	0.25	-0.06	0.06
Net Profit/Loss For the Period	0.36	0.11	0.25	-0.06	0.06

Equity Share Capital	3.07	3.07	3.07	3.07	3.07
Reserves And Surplus	0.00	0.00	0.00	13.24	0.00
EPS Before Extra Ordinary *
Basic EPS (Rs.)	1.16	0.36	0.82	-0.18	2.86
Diluted EPS (Rs.)	1.16	0.36	0.82	-0.18	2.86
EPS After Extra Ordinary *
Basic EPS (Rs.)	1.16	0.36	0.82	-0.18	2.86
Diluted EPS (Rs.)	1.16	0.36	0.82	-0.18	2.86

PBITOE Margin (%)	4.21	2.46	6.48	-0.11	11.42
PBTE Margin (%)	2.54	1.46	3.42	0.19	0.55
PBT Margin (%)	2.54	1.46	3.42	-0.11	0.50
PAT Margin (%)	2.40	1.00	2.31	-0.23	0.27

Particulars	Dec 23
Net Sales/Income from operations	14.96
Total Income From Operations	14.96
Purchase of Traded Goods	5.54
Increase/Decrease in Stocks	-0.21
Employees Cost	1.94
Depreciation	0.10
Other Expenses	6.96
Total Expenses	14.33

P/L Before Other Inc. , Int., Excpt. Items & Tax	0.63
Other Income	0.00
P/L Before Interest, Excpt. Items & Tax	0.63
Interest	0.25
P/L Before Exceptional Items & Tax	0.38
Exceptional Items	0.00
P/L Before Tax	0.38
Tax	0.02
P/L After Tax from Ordinary Activities	0.36
Net Profit/Loss For the Period	0.36
Equity Share Capital	3.07
Reserves And Surplus	0.00
EPS Before Extra Ordinary *
Basic EPS (Rs.)	1.16
Diluted EPS (Rs.)	1.16
EPS After Extra Ordinary *
Basic EPS (Rs.)	1.16
Diluted EPS (Rs.)	1.16
PBITOE Margin (%)	4.21
PBTE Margin (%)	2.54
PBT Margin (%)	2.54
PAT Margin (%)	2.40