SPA Capital Services Ltd (542376)
சுருக்கம்
நிகழ்வுகள்
- சமீபத்திய முடிவுகள்
- Q2 FY27, தாக்கல் செய்யப்பட்டது 4 நவ. 2026
- இயக்குநர் குழுக் கூட்ட அறிவிப்பு
- 6 ஆக. 2026
பங்குச் சந்தைத் தரவு. ஒவ்வொரு எண்ணும் அதன் சொந்தப் பக்கம் காட்டும் வடிவத்திலேயே; தேதிகள் தரவின் தேதிகள். தகவலுக்கு மட்டுமே, முதலீட்டு ஆலோசனை அல்ல.
📈 பங்கு விலை & நிகழ்வுகள்
Q2 FY27 முடிவுகள்
SPA Capital Services Ltd reported Q2 FY27 results on 4 Nov 2026: revenue ₹15.6 Cr (+78.6% year on year, +51.7% on the previous quarter), and net profit ₹0.4 Cr; the operating margin was 3.2%.
| Q2 FY27 (₹ கோடி) | மதிப்பு | YoY Q2 FY26-உடன் | QoQ |
|---|---|---|---|
| வருவாய் | ₹15.6 | +78.6% | +51.7% |
| செயல்பாட்டு லாபம் | ₹0.5 | +288.5% | -66.1% |
| நிகர லாபம் | ₹0.4 | — | — |
| செயல்பாட்டு லாப வரம்பு | 3.2% | — | — |
- செயல்பாட்டு லாப வரம்பு 175 bps YoY அதிகரித்தது
லாபத்தின் தரம்: வரிக்கு முந்தைய ₹0.5 கோடி லாபத்தில், ₹0.4 கோடி (85%) முக்கிய வணிகத்திலிருந்து வந்தது; மீதம் பிற வருமானம் மற்றும் ஒருமுறை வரவுகளிலிருந்து வந்தது.
📢 சமீபத்திய கார்ப்பரேட் அறிவிப்புகள்
SPA Capital Services reported Q2 (quarter ended September 30, 2026) total revenue of ₹15.63 crore compared to ₹8.75 crore in Q2 of the previous year, with net profit reaching ₹0.41 crore versus ₹0.001 crore. For the half-year (H1), net profit stood at ₹1.37 crore on total income of ₹26.91 crore. However, statutory auditors highlighted critical 'Emphasis of Matter' points: non-provision of ₹3.14 crore in loss assets (loans with no interest charged) which overstates profit by that amount, and unprovided interest expense of ₹38.49 lakh for H1. If fully recognized, the non-provision alone exceeds the reported H1 net profit of ₹1.37 crore and represents over 17% of net worth.
- Total revenue from operations reached ₹15.63 crore for Q2 ended September 30, 2026
- Net profit for the quarter stood at ₹0.41 crore, compared to ₹0.001 crore in the year-ago quarter
- Auditors flagged ₹3,14,20,700 of loans considered loss assets under RBI norms that were not provided for, overstating profits
- Unprovided interest expenses on borrowings totaled ₹19,35,100 for Q2 and ₹38,49,166 for H1
- Operating cash flow before working capital adjustments was positive, but net cash from operating activities ended negative at -₹0.040 crore for H1
SPA Capital Services Limited announced the voting results and Scrutinizer's Report for its 42nd Annual General Meeting held on September 30, 2026. A total of 5 resolutions, including the adoption of audited financial statements, re-appointment of director Honey Parwal, approval of related party transactions, and appointment of independent directors, were passed. Overall voter turnout was 76.23% of outstanding shares (23,43,337 votes polled), with 99.99% voting in favour. Only 15 shareholders (6 promoter, 9 public) attended the meeting.
- All 5 resolutions approved with over 99.99% assent (23,43,280 votes in favour vs 57 against)
- Total voter turnout stood at 76.23% with 23,43,337 shares voted out of 30,74,225 outstanding shares
- Shareholder attendance was thin with only 15 shareholders present (6 promoter, 9 public)
- Resolutions passed include approval for related party transactions and appointment of two independent directors
SPA Capital Services has appointed Mr. Hitesh Karwa (ICAI Membership No. 545527) as its Internal Auditor for FY 2026-27, effective September 25, 2026. Mr. Karwa brings 9 years of post-qualification experience across internal audit, financial reporting, and controls. The company reported TTM revenue of Rs 21 Cr and a net profit of Rs 1 Cr, operating with a market cap of Rs 61 Cr. This is a standard statutory governance appointment with no direct financial impact.
- Appointment of Mr. Hitesh Karwa as Internal Auditor approved on September 25, 2026
- Term of appointment spans the financial year FY 2026-27
- Appointee holds 9 years of post-qualification audit and financial reporting experience
SPA Capital Services Ltd has submitted its 42nd Annual Report and AGM notice for the financial year ended March 31, 2026. The Annual General Meeting is scheduled for September 30, 2026, with book closure from September 23 to September 29, 2026. Key agenda items include approval for related-party transactions up to an aggregate limit of Rs 50 crore per financial year per party, as well as the appointment and regularization of two Independent Directors. The filing also notes that Company Secretary Ms. Vaishnavi Sharma resigned effective August 27, 2026.
- 42nd AGM scheduled for September 30, 2026 at 11:00 AM in New Delhi
- Special resolution proposed for related-party transactions up to Rs 50 Crore each financial year per related party
- Proposed appointment of Ms. Sonia Batra and regularization of Mr. Ritesh Tanwar as Independent Directors for 5-year terms
- Share transfer books and register of members closed from September 23, 2026 to September 29, 2026
SPA Capital reported a Q1 FY27 net profit of ₹0.96 Cr, up from ₹0.19 Cr in the year-ago period. However, the statutory auditor's report contains a significant 'Emphasis of Matter' stating that profits are overstated by ₹3.14 Cr due to non-provisioning of loans classified as loss assets under NBFC norms. Additionally, ₹0.19 Cr of interest expenses were not provided for, further inflating the reported profit. If these adjustments were made, the company would have reported a net loss of approximately ₹2.37 Cr for the quarter.
- Reported Net Profit of ₹0.96 Cr for Q1 FY27, compared to ₹0.19 Cr in Q1 FY26.
- Auditor identifies ₹3.14 Cr in loans as 'loss assets' for which no provision has been made, overstating assets and profits.
- Unprovided interest expenses of ₹19,14,066 (₹0.19 Cr) for the quarter ended June 30, 2026.
- Total Revenue from operations stood at ₹10.30 Cr, a slight decline from ₹10.69 Cr YoY.
- Reported EPS of ₹3.13, which does not account for the auditor-flagged discrepancies.
SPA Capital Services Ltd has announced a board meeting on August 13, 2026, to approve unaudited financial results for the quarter ended June 30, 2026. The company is a micro-cap entity with a market capitalization of Rs 65 Cr and a high P/E ratio of 100.5. Investors should note the TTM operating margin is relatively low at 3.4%, making the upcoming quarterly performance critical for valuation support. The trading window for designated persons remains closed until 48 hours after the results are declared.
- Board meeting scheduled for August 13, 2026, at 02:00 PM
- Agenda includes approval of unaudited financial results for the quarter ended June 30, 2026
- Trading window closed until 48 hours after the result declaration
- Company reported TTM revenue of Rs 21 Cr and PAT of Rs 1 Cr
- Current Debt-to-Equity ratio stands at 1.45 as per latest context
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நிதிச் செயல்திறன்
இந்த நிறுவனத்துக்கான நிதிப் பகுப்பாய்வுத் தரவு இன்னும் கிடைக்கவில்லை.
செயல்பாட்டு உந்துசக்திகள்
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ஒழுங்குமுறை & நிர்வாகம்
இந்த நிறுவனத்திற்கான ஒழுங்குமுறைப் பகுப்பாய்வு இன்னும் கிடைக்கவில்லை.
அபாயப் பகுப்பாய்வு
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