SPA Capital Services Ltd.

Financial

	Spa Capital Serv	HCKK Ventures	Sumedha Fiscal Serv
Operational Metrics
Financials
5 yr Average ROE	1.09 %	-1.88 %	6.69 %
5yr average Equity Multiplier	2.8	1.01	1.06
5yr Average Asset Turnover Ratio	0.51	0.08	0.91
5yr Avg Net Profit Margin	1.17 %	-154.47 %	8.68 %
Price to Book	2.96	11.39	0.78
P/E	77.54	224.87	6.81
5yr Avg Cash Conversion Cycle	52.12 Days	71.93 Days	65.36 Days
Inventory Days	25.48 Days	424.68 Days	92.59 Days
Days Receivable	25.58 Days	71.93 Days	8.6 Days
Days Payable	375.17 Days	400.04 Days	0.0
5yr Average Interest Coverage Ratio	1.33	0.0	322.46
5yr Avg ROCE	1.81 %	1.48 %	7.91 %
5yr Avg Operating Profit Margin	3.87 %	-100.7 %	11.39 %
5 yr average Debt to Equity	1.46	0.0	0.0
5yr CAGR Net Profit	34.08 %	16.72 %	n/a
5yr Average Return on Assets	0.42 %	-2.0 %	6.38 %
Shareholdings
Promoter Holding	68.74 %	60.33 %	48.32 %
Share Pledged by Promoters	0.0	0.0	0.0
Change in Promoter Holding (3 Yrs)	0.0	-6.37 %	-1.25 %
Change in Mutual Fund Holding (3 Yrs)	0.0	0.0	0.0