S.P. Apparels Limited is an India-based company, which is engaged in the business of manufacturing and exporting of knitted garments for infants and children. The Company operates in two divisions: Garment Division and Retail Division. The Company manufactures and retails menswear garments in India under the brand Crocodile. The Crocodile brand for adult menswear include shirts, polo shirts, t-shirts, trousers, jeans, sweaters, jackets, vests, briefs, boxer shorts and socks. It is engaged in end-to-end garment manufacturing services ranging from greige fabric to finished products. The Company owns Natalia brand, which offer products in the women's essential garments category. It has the right to manufacture, distribute and market products under the Crocodile brand in India. It sells the Crocodile branded products through sales and distribution network and third-party e-commerce platforms. Its subsidiaries include Crocodile Products Private Limited and S.P. Apparels (UK) (P) Limited.