S P Capital Financing Reports Flat Performance in Q4, Highest PAT and EPS in 5 Quarters

S P Capital Financing, a microcap finance company, has recently announced its financial results for the quarter ending December 2023. According to the report, the company has seen a flat performance in this quarter, with a score of 1 out of 5, compared to a score of 2 in the previous quarter.

Despite this, there are some positive aspects to the company's financials. The Profit After Tax (PAT) for this quarter was the highest in the last five quarters, at Rs 0.13 crore. This shows a positive trend in the near term for the company's profitability. Additionally, the Earnings per Share (EPS) for this quarter was also the highest in the last five quarters, at Rs 0.22. This indicates that the company has been able to generate higher earnings for its shareholders.

However, there are also some areas of concern for S P Capital Financing. The Cash and Cash Equivalents for the half-yearly period were at their lowest in the last six periods, at Rs 0.08 crore. This suggests that the company's short-term liquidity is deteriorating.

Based on these financial results, MarketsMOJO has given a 'Sell' call for S P Capital Financing's stock. Investors should carefully consider these factors before making any investment decisions.