SPA Capital Services Ltd.

Financial

	Spa Capital Serv	Mask Investments	Modern Engineering
Operational Metrics
Financials
5 yr Average ROE	1.09 %	0.04 %	-918.36 %
5yr average Equity Multiplier	2.8	1.04	12.9
5yr Average Asset Turnover Ratio	0.51	0.01	0.8
5yr Avg Net Profit Margin	1.17 %	6.19 %	-106.67 %
Price to Book	2.9	0.5	0.86
P/E	83.89	0.0	6.0
5yr Avg Cash Conversion Cycle	52.12 Days	0.0	51.05 Days
Inventory Days	25.48 Days	0.0	142.65 Days
Days Receivable	25.58 Days	0.0	51.05 Days
Days Payable	375.17 Days	8.94 Days	213.02 Days
5yr Average Interest Coverage Ratio	1.33	160.35	-1137.18
5yr Avg ROCE	1.81 %	0.09 %	-6.41 %
5yr Avg Operating Profit Margin	3.87 %	-5611.17 %	-89.82 %
5 yr average Debt to Equity	1.46	0.04	14.76
5yr CAGR Net Profit	34.08 %	n/a	n/a
5yr Average Return on Assets	0.42 %	0.03 %	-7.32 %
Shareholdings
Promoter Holding	68.74 %	72.25 %	33.29 %
Share Pledged by Promoters	0.0	0.0	0.0
Change in Promoter Holding (3 Yrs)	0.0	0.0	-29.57 %
Change in Mutual Fund Holding (3 Yrs)	0.0	0.0	0.0