SPL Industries reported net profit of Rs 0.20 crore in the quarter ended September 2011 as against net loss of Rs 12.93 crore during the previous quarter ended September 2010. Sales declined 70.99% to Rs 13.14 crore in the quarter ended September 2011 as against Rs 45.30 crore during the previous quarter ended September 2010.
| Particulars | Quarter Ended |
| | Sep. 2011 | Sep. 2010 | % Var. |
| Sales | 13.14 | 45.30 | -71 |
| OPM % | 29.83 | -18.23 | 264 |
| PBDT | 1.38 | -11.44 | LP |
| PBT | 0.18 | -12.84 | LP |
| NP | 0.20 | -12.93 | LP |