SFL Sapphire Fibres Limited

Sapphire Fibres Limited (SFL) financial ratios

Sapphire Fibres Limited earned a net margin of 8.6% in FY2026 against a five-year average of 18.7% (Textile Composite median 1.5%). Return on equity was 5.2%, compared with a sector median of 3.8%. The current ratio stood at 1.61× and debt was 32.2% of equity. Cash took about 255 days to cycle through receivables, inventory and payables.

FY2026 vs the Textile Composite median

Gross margin: 8.0%; Sector median 11.7%
Operating margin: 3.7%; Sector median 5.0%
Net margin: 8.6%; Sector median 1.5%
Return on equity (ROE): 5.2%; Sector median 3.8%
Return on assets (ROA): 3.5%; Sector median 1.3%
Current ratio: 1.61×; Sector median 1.21×
Debt to equity: 32.2%; Sector median 72.9%
Asset turnover: 0.41×; Sector median 0.78×
Dividend payout ratio: 5.1%; Sector median 0.0%

Median of the 44 companies in the sector with the figure for their latest fiscal year.

SFL financial ratios (annual) (Rs mn)
Rs mn	FY2026 Jul 2025 – Jun 2026	FY2025 Jul 2024 – Jun 2025	FY2024 Jul 2023 – Jun 2024	FY2023 Jul 2022 – Jun 2023	FY2022 Jul 2021 – Jun 2022	FY2021 Jul 2020 – Jun 2021	FY2020 Jul 2019 – Jun 2020	FY2019 Jul 2018 – Jun 2019	FY2018 Jul 2017 – Jun 2018	FY2017 Jul 2016 – Jun 2017	FY2016 Jul 2015 – Jun 2016	FY2015 Jul 2014 – Jun 2015	FY2014 Jul 2013 – Jun 2014	FY2013 Jul 2012 – Jun 2013	FY2012 Jul 2011 – Jun 2012	FY2011 Jul 2010 – Jun 2011	FY2010 Jul 2009 – Jun 2010	FY2009 Jul 2008 – Jun 2009	FY2008 Jul 2007 – Jun 2008	FY2007 Jul 2006 – Jun 2007
Profitability
Gross margin	8.0%	9.7%	12.8%	19.1%	19.6%	18.1%	22.9%	19.4%	16.1%	14.9%	17.4%	15.7%	13.2%	19.1%	19.9%	24.4%	20.7%	18.4%	16.8%	16.9%
EBITDA margin	8.0%	2.9%	11.9%	17.2%	17.1%	17.2%	23.1%	19.8%	16.3%	16.4%	18.0%	16.0%	13.4%	19.1%	19.8%	23.3%	18.3%	15.8%	13.9%	17.6%
Operating margin	3.7%	0.0%	9.5%	14.8%	14.9%	13.6%	18.8%	16.2%	12.3%	12.1%	14.2%	13.1%	10.4%	16.3%	16.7%	20.1%	15.7%	12.4%	10.0%	13.0%
Pre-tax margin	9.7%	59.4%	6.5%	13.4%	13.8%	12.6%	14.0%	11.8%	9.0%	10.2%	11.4%	8.9%	5.4%	9.1%	6.9%	12.2%	8.9%	6.1%	19.9%	9.7%
Net margin	8.6%	53.5%	7.0%	11.9%	12.5%	11.6%	12.8%	11.1%	8.0%	9.3%	11.0%	8.2%	4.8%	8.7%	6.6%	11.5%	8.6%	5.0%	18.8%	8.4%
Effective tax rate	11.4%	9.9%	(8.2%)	11.1%	9.3%	8.0%	8.5%	6.0%	11.0%	8.9%	3.6%	8.6%	11.1%	4.7%	5.1%	5.8%	4.1%	18.2%	5.7%	13.4%
Returns
Return on equity (ROE)	5.2%	50.9%	8.6%	17.8%	23.4%	14.1%	12.9%	14.2%	8.4%	9.4%	11.4%	11.6%	7.7%	17.6%	15.1%	30.8%	13.4%	6.3%	17.0%	7.5%
Return on assets (ROA)	3.5%	32.2%	6.0%	10.4%	11.8%	7.6%	7.4%	7.5%	4.9%	5.7%	6.6%	6.5%	3.9%	7.5%	5.4%	11.4%	7.2%	3.4%	10.8%	5.0%
Return on invested capital (ROIC)	5.5%	39.4%	10.0%	13.6%	15.2%	9.3%	9.8%	10.2%	6.5%	7.3%	8.9%	10.0%	8.7%	13.6%	13.7%	22.5%	7.9%	13.0%	17.1%	10.5%
Liquidity
Current ratio	1.61×	1.60×	2.15×	1.94×	1.62×	1.43×	1.25×	1.09×	1.10×	1.22×	1.12×	1.11×	1.18×	1.25×	1.08×	0.97×	1.08×	1.16×	0.99×	1.04×
Quick ratio	0.90×	0.96×	1.36×	1.25×	1.01×	0.92×	0.87×	0.81×	0.84×	0.95×	0.86×	0.88×	0.88×	0.85×	0.83×	0.62×	0.43×	0.48×	0.38×	0.49×
Leverage
Debt to equity	32.2%	22.5%	25.9%	35.3%	52.2%	65.9%	69.2%	94.4%	95.1%	82.5%	81.5%	79.8%	93.2%	106.8%	155.3%	166.0%	64.7%	76.0%	60.6%	38.3%
Debt to capital	24.4%	18.3%	20.6%	26.1%	34.3%	39.7%	40.9%	48.6%	48.7%	45.2%	44.9%	44.4%	48.2%	51.6%	60.8%	62.4%	39.3%	43.2%	37.7%	27.7%
Debt to assets	21.5%	16.1%	17.6%	22.1%	29.3%	35.7%	36.9%	44.3%	45.0%	41.0%	40.7%	39.1%	43.6%	47.9%	54.2%	56.3%	36.2%	38.8%	35.2%	26.6%
Assets to equity	1.45×	1.42×	1.53×	1.68×	1.81×	1.86×	2.00×	2.12×	2.06×	2.01×	2.02×	2.09×	2.18×	2.50×	2.90×	2.51×	1.86×	1.82×	1.57×	1.50×
Efficiency
Asset turnover	0.41×	0.60×	0.85×	0.87×	0.95×	0.66×	0.58×	0.67×	0.62×	0.62×	0.60×	0.80×	0.82×	0.86×	0.83×	0.99×	0.84×	0.69×	0.58×	0.59×
Receivable days days	119	110	125	116	100	150	174	142	127	104	111	93	80	83	83	47	47	48	51	53
Inventory days days	174	121	103	111	98	115	112	78	67	58	55	44	51	49	48	60	109	126	122	110
Payable days days	37	29	31	35	28	29	30	24	30	35	45	33	20	20	25	16	15	18	11	10
Cash conversion cycle days	255	201	197	191	170	236	256	196	164	127	121	104	111	112	106	91	140	156	161	153
Dividends
Dividend payout ratio	5.1%	0.6%	5.4%	3.0%	2.7%	5.4%	5.3%	5.2%	13.4%	6.8%	13.4%	10.0%	21.4%	11.4%	6.9%	4.1%	3.7%	4.1%	2.1%	0.0%
Earnings retention rate	0.95×	0.99×	0.95×	0.97×	0.97×	0.95×	0.95×	0.95×	0.87×	0.93×	0.87×	0.90×	0.79×	0.89×	0.93×	0.96×	0.96×	0.96×	0.98×	1.00×

Ratios as reported for each fiscal year; returns are on average equity / assets. Debt ratios are percentages; turnover in times; working-capital measures in days.

SFL: frequently asked questions

What is SFL's EPS?

Sapphire Fibres Limited reported basic earnings per share of Rs 224.45 for FY2026 (Jul 2025 – Jun 2026).

What is SFL's P/E ratio?

At the closing price of Rs 1,015.41 on 16 Oct 2026, SFL trades at a P/E of 4.5× based on EPS of Rs 224.45 (FY2026).

Does SFL pay dividends?

Yes. Sapphire Fibres Limited declared a dividend of Rs 10.00 per share for FY2026. It has paid a dividend in each of the last 6 years. At Rs 1,015.41 that is a dividend yield of 1.0%.

What was SFL's revenue and profit in FY2026?

Sapphire Fibres Limited reported revenue of Rs 59.6 bn and profit attributable to shareholders of Rs 4.9 bn for FY2026 (Jul 2025 – Jun 2026).

What is SFL's book value per share?

Sapphire Fibres Limited's book value per share was Rs 4,157.77 at the end of FY2026. The shares trade at 0.24× book value.

Information only, not investment advice.