SP Refractories (NSE:SPRL) Other Long Term Assets: ₹2.4 Mil (As of Mar. 2026)

Author: Vera Yuan Vera Yuan
Vera Yuan
Vera Yuan
Director of Data and Quant Analytics at GuruFocus
Focused on building reliable datasets, financial models, and research tools for value-minded investors. Committed to turning complex data into practical guidance for value-investing and long-term wealth.
Reviewed by: Charlie Tian Charlie Tian
Charlie Tian
Charlie Tian
Founder & CEO of GuruFocus
Dr. Charlie Tian is the founder and CEO of GuruFocus.com, a leading global investment research platform established in 2004. With a Ph.D. in physics, Dr. Tian transitioned from science to finance, applying a data-driven, disciplined approach to value investing.

NSE:SPRL SP Refractories Ltd NSE:SPRL
73 GF Score
Price ₹102.00
GF Value ₹131.93
Valuation Modestly Undervalued
! 2 Warning Signs
View Full Analysis

What is SP Refractories Other Long Term Assets?

SP Refractories NSE:SPRL 73 Other Long Term Assets is ₹2.4 Mil as of Mar. 2026. GuruFocus rates NSE:SPRL with a GF Score™ of 73/100 and a GF Value™ of ₹131.93 (Modestly Undervalued). The stock has 2 warning signs investors should review.

SP Refractories's other long-term assets for the quarter that ended in Mar. 2026 was ₹2.4 Mil.

SP Refractories's quarterly other long-term assets increased from Mar. 2025 (₹1.6 Mil) to Sep. 2025 (₹2.1 Mil) and increased from Sep. 2025 (₹2.1 Mil) to Mar. 2026 (₹2.4 Mil).

SP Refractories's annual other long-term assets increased from Mar. 2024 (₹1.2 Mil) to Mar. 2025 (₹1.6 Mil) and increased from Mar. 2025 (₹1.6 Mil) to Mar. 2026 (₹2.4 Mil).

SP Refractories Other Long Term Assets Historical Data

* Premium members only.

The historical data trend for SP Refractories's Other Long Term Assets can be seen below:

* For Operating Data section: All numbers are indicated by the unit behind each term and all currency related amount are in USD.
* For other sections: All numbers are in millions except for per share data, ratio, and percentage. All currency related amount are indicated in the company's associated stock exchange currency.

SP Refractories Other Long Term Assets Chart

SP Refractories Annual Data
Trend Mar19 Mar20 Mar21 Mar22 Mar23 Mar24 Mar25 Mar26
Other Long Term Assets
Get a 7-Day Free Trial 1.29 1.27 1.18 1.57 2.45

SP Refractories Semi-Annual Data
Mar19 Mar20 Mar21 Sep21 Mar22 Sep22 Mar23 Sep23 Mar24 Sep24 Mar25 Sep25 Mar26
Other Long Term Assets Get a 7-Day Free Trial Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only 1.18 0.00 1.57 2.10 2.45
NSE:SPRL
73GF Score
SP Refractories Ltd NSE:SPRL
Other Long Term Assets is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

SP Refractories Other Long Term Assets Calculation

GuruFocus lists Investments And Advances, Intangible Assets, Property, Plant and Equipment and Other Long Term Assets under the "Total Long-Term Assets" section.

Other Long Term Assets includes following items:
Investment in Properties
Non-current Accounts Receivable
Non-current Note Receivables
Non-current Deferred Assets
Non-current Prepaid Assets
Defined Pension Benefit
Other (too numerous to list)
Some companies can do choose to report each of these items separately. Yet, there are a variety of Other Long Term Assets which are simply too numerous to list.

Frequently Asked Questions Learn more about Other Long Term Assets →
What does a Other Long Term Assets of ₹2.4 Mil mean?
SP Refractories (NSE:SPRL) has a Other Long Term Assets of ₹2.4 Mil as of Mar. 2026. Other long-term assets as record on a company's balance sheet not categorized as standard assets. View historical data on SP Refractories and its competitors.
Is SP Refractories' Other Long Term Assets too high?
SP Refractories' current Other Long Term Assets is ₹2.4 Mil. Overall, SP Refractories has a GF Score™ of 73/100 and is considered Modestly Undervalued, reflecting its overall financial health beyond just this single metric.
How does SP Refractories' Other Long Term Assets compare to CRH and MLM?
SP Refractories' Other Long Term Assets of ₹2.4 Mil can be compared against companies in the Building Materials industry. See the competitive comparison table and distribution chart on this page for a detailed peer-by-peer breakdown.
What is a good Other Long Term Assets for a Building Materials company?
A good Other Long Term Assets depends on the Building Materials industry context. However, Other Long Term Assets should not be evaluated in isolation — investors should consider it alongside profitability, growth, and financial strength metrics. Use the industry distribution chart on this page to see where any company falls relative to its peers.
What does a high Other Long Term Assets mean?
A high Other Long Term Assets can signal that a stock is expensive relative to its fundamentals. Other long-term assets as record on a company's balance sheet not categorized as standard assets. View historical data on SP Refractories and its competitors. SP Refractories's current Other Long Term Assets is ₹2.4 Mil. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is SP Refractories stock overvalued right now?
Based on GuruFocus' analysis, SP Refractories (NSE:SPRL) is currently considered Modestly Undervalued. The stock's GF Value™ is ₹131.93, compared to a current price of ₹102.00 — trading 22.7% below its estimated fair value. The current Other Long Term Assets is ₹2.4 Mil. SP Refractories' overall GF Score™ is 73/100 with 2 warning signs to review. Investors should evaluate multiple metrics — including profitability, growth, and financial strength — before making a decision.
How is Other Long Term Assets calculated?
Other Long Term Assets is calculated from a company's financial statements. For SP Refractories (NSE:SPRL), the current Other Long Term Assets is ₹2.4 Mil as of Mar. 2026. GuruFocus calculates this using data sourced from SEC filings and annual reports. See the calculation section and 30-year financial data on this page for the full breakdown.

Is SP Refractories (NSE:SPRL) Overvalued in 2026?

Based on GuruFocus' analysis, SP Refractories stock appears to be undervalued. The current stock price of ₹102.00 is trading 22.7% below its estimated GF Value™ of ₹131.93. GuruFocus considers SP Refractories to be Modestly Undervalued.

Key valuation signals for NSE:SPRL:

  • Other Long Term Assets: ₹2.4 Mil
  • GF Value™: ₹131.93 vs. price of ₹102.00 (22.7% below fair value)
  • GF Score™: 73/100 with 2 warning signs

No single metric tells the full story. See the NSE:SPRL stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.

SP Refractories Business Description

Address Hingna Road, M-10, M-11/1 & M-11/2, MIDC Industrial Area, Nagpur, MH, IND, 440016
SP Refractories Ltd is engaged in manufacturing and supplying refractory material made using hydrated lime, calcined alumina, and other raw materials. The company is involved in single segment of manufacturing and supplying of high quality refractory material. Its core focus is on refractory cement which is a niche and high-margin cement widely used in iron and steel and construction industries because of its thermal conductivity, maximum strength, and heat resistance.
73GF Score

Get the complete analysis for NSE:SPRL

Other Long Term Assets is just one metric. See GF Value™, 30-year financials, guru trades, warning signs, and more.

₹102.00
Price
₹131.93
GF Value