SP Refractories Limited
PosiFunda Ratios Only on PositoAI
PositoAI's own ratios from SP Refractories Limited's yearly results (2023–2026), compared with companies in India. Tap ? on any ratio for what it means.
What stands out
- Tangible Net Worth Ratio: Of every ₹100 of net worth, ₹100 is tangible; the rest is goodwill and other intangibles, often from buying other companies. More tangible than 97% of companies in India.
- Tangible Assets Ratio: Of every ₹100 the company owns, ₹100 is in tangible assets such as plants, cash, stock and receivables; the rest is goodwill and other intangibles. More tangible than 97% of companies in India.
- Debt Due Cover Ratio: Debt due within a year is covered 10.5 times by its yearly operating cash. Higher than 85% of companies in India.
Where ₹100 of sales goes
Latest year (Mar 2026). Taxes and other income are not shown, so the parts need not add up to 100.
Cash quality
Profit Cash Ratio
₹61Over the last 3 years, every ₹100 of reported profit came with ₹61 of operating cash.
Lower than 66% of companies in India.
Self-Funding Ratio
1.8×Over the last 3 years its own operating cash covered its investment spending (capex) 1.8 times.
Higher than 67% of companies in India.
Cash Locked Ratio
₹33For every ₹100 of sales, ₹33 is tied up in day-to-day operations (money owed by customers + stock − money owed to suppliers), against ₹27 tied up three years earlier.
More money tied up than 69% of companies in India.
Growth quality
Steadiness Ratio
2/3 · 3/3Sales grew in 2 of the last 3 years; profit grew in 3 of 3.
Steadier than 64% of companies in India.
Growth Efficiency Ratio
—Sales barely changed
Sales changed by +3% in 3 years, too little to measure extra profit per extra sales.
Asset Productivity Ratio
+3% / +17%In 3 years sales changed by +3% while total assets changed by +17%. Assets grew faster than sales.
Balance-sheet strength
Debt Due Cover Ratio
10.5×Debt due within a year is covered 10.5 times by its yearly operating cash.
Higher than 85% of companies in India.
Cash Cushion Ratio
−2%Debt, after subtracting cash, equals 2% of its market value (net debt).
Higher than 58% of companies in India.
Tangible Assets Ratio
100%Of every ₹100 the company owns, ₹100 is in tangible assets such as plants, cash, stock and receivables; the rest is goodwill and other intangibles.
More tangible than 97% of companies in India.
Tangible Net Worth Ratio
100%Of every ₹100 of net worth, ₹100 is tangible; the rest is goodwill and other intangibles, often from buying other companies.
More tangible than 97% of companies in India.
Shareholders
Standard fundamentals
P/E, P/B, ROE, debt, growth and more (12)
SP Refractories Limited owes ₹0.14 for every ₹1 it owns. Net profit rose 69% in the year to Mar 2026, and grew 79% a year on average over 3 years.
Compared with companies in India · latest annual results Mar 2026.
P/E ratio
13.1Investors pay ₹13.1 for every ₹1 of SP Refractories Limited's yearly profit, lower than 75% of companies in India.
P/B ratio
2.86The share price is 2.86 times SP Refractories Limited's book value per share, higher than 57% of companies in India.
Market cap
₹46 CrThe total market value of all of SP Refractories Limited's shares at today's price (share price × number of shares), smaller than 94% of companies in India. PosiCap size class: Nano Cap.
Net worth (book value)
₹16 CrWhat SP Refractories Limited would have left on paper if it sold everything it owns and paid everything it owes, from its latest balance sheet (31 Mar 2026).
Book value per share
₹90.07Net worth divided by the number of shares. The share price of ₹258.00 is 2.9 times this, which is the P/B above.
Owes vs Owns
0.14×SP Refractories Limited owes ₹0.14 for every ₹1 it owns (low), lower than 91% of companies in India.
Revenue growth
-7%Revenue fell 7% in the year to Mar 2026, and grew 1% a year on average over 3 years.
Profit growth
+69%Net profit rose 69% in the year to Mar 2026, and grew 79% a year on average over 3 years.
Profit margin
12.5%SP Refractories Limited keeps ₹13 of every ₹100 of revenue as net profit.
Cash quality
0.4×Cash from SP Refractories Limited's business was 0.4× its reported profit in the year to Mar 2026 — less cash came in than the profit reported.
Interest cover
32.4×SP Refractories Limited's operating profit covered its interest costs 32.4 times in the year to Mar 2026.
Cash vs debt
Net debtSP Refractories Limited had ₹1 Cr more debt than cash (net debt) at Mar 2026.
Questions
What is SP Refractories Limited's P/E ratio?
Investors pay ₹13.1 for every ₹1 of SP Refractories Limited's yearly profit, lower than 75% of companies in India.
How is P/B calculated on PositoAI?
P/B is market cap divided by net worth from the latest balance sheet. For SP Refractories Limited: ₹46 Cr ÷ ₹16 Cr (31 Mar 2026) = 2.9.
How much does SP Refractories Limited owe compared with what it owns?
SP Refractories Limited owes ₹0.14 for every ₹1 it owns (low), lower than 91% of companies in India.
Is SP Refractories Limited's revenue growing?
Revenue fell 7% in the year to Mar 2026, and grew 1% a year on average over 3 years.
Figures from the company's yearly results and PositoAI's own data. Full tables are on the Go Deep tab. What each figure means. PositoAI is for research and education only and is not investment advice.