	C 2012 Mar 31	C 2013 Mar 31	2014 Mar 31	2015 Mar 31	2016 Mar 31	R 2017 Mar 31	2018 Mar 31	2019 Mar 31	2020 Mar 31	2021 Mar 31	2022 Mar 31	2023 Mar 31	2024 Mar 31	2025 Mar 31	2026 Mar 31
	C 2012 Mar 31	C 2013 Mar 31	2014 Mar 31	2015 Mar 31	2016 Mar 31	R 2017 Mar 31	2018 Mar 31	2019 Mar 31	2020 Mar 31	2021 Mar 31	2022 Mar 31	2023 Mar 31	2024 Mar 31	2025 Mar 31	2026 Mar 31
Period length: Source:	12M AR	12M AR	12M AR	12M AR	12M AR	12M AR	12M AR	12M AR	12M AR	12M AR	12M AR	12M AR	12M AR	12M AR	12M PRESS
Total Revenue	79.79	80.77	63.39	47.19	25.85	35.53	41.66	26.34	36.54	15.92	15.65	11.16	12.00	7.86	6.28
Cost of Operating Revenue	49.58	45.77	30.98	16.12	21.20	19.99	22.49	14.87	13.86	9.26	8.36	-2.10	7.67	4.87	4.28
Gross Profit	30.21	35.00	32.41	31.08	4.65	15.54	19.18	11.47	22.68	6.66	7.28	13.26	4.33	3.00	2.00
Gross Margin	37.9	43.3	51.1	65.8	18.0	43.7	46.0	43.5	62.1	41.8	46.6	118.8	36.1	38.1	31.9
Total Operating Expenses	75.95	81.85	59.62	44.97	46.10	44.58	50.78	39.36	35.53	25.85	22.02	11.17	17.09	15.38	8.49
Operating Profit	3.83	-1.08	3.77	2.22	-20.25	-9.04	-9.11	-13.03	1.00	-9.93	-6.38	-0.01	-5.08	-7.52	-2.21
Operating Margin	4.8	-1.3	5.9	4.7	-78.3	-25.5	-21.9	-49.5	2.7	-62.4	-40.8	-0.1	-42.3	-95.6	-35.2
Financing Income/(Expense) - Net	-3.94	-5.84	-4.71	-4.05	-3.05	-2.16	-2.89	-2.84	-1.43	-1.16	-0.86	-2.56	-2.47	-2.75	-5.06
Profit before Taxes	0.75	-5.69	0.21	-0.45	-23.62	-32.08	-8.33	-11.01	1.35	-8.44	-11.55	-4.52	-16.37	-21.49	-23.84
Income Taxes	0.21	-1.16	-0.12	-0.12	-3.83	-1.48	0.14	-0.27	0.29	0.19	0.29	-1.43	0.42	-0.44	-
Profit after Tax	0.54	-4.53	0.32	-0.33	-19.80	-30.60	-8.47	-10.74	1.05	-8.63	-11.84	-3.09	-16.79	-21.05	-23.84
PAT Margin	0.7	-5.6	0.5	-0.7	-76.6	-86.1	-20.3	-40.8	2.9	-54.2	-75.7	-27.7	-139.8	-267.6	-379.6
EPS - Basic - ex Extraordinary Items	0.12	-0.98	0.07	-0.07	-4.29	-6.64	-1.92	-2.33	0.23	-1.87	-2.57	-0.67	-3.64	-4.56	-5.17
EPS - Diluted - ex Extraordinary Items	0.12	-0.98	0.07	-0.07	-4.29	-6.64	-1.92	-2.33	0.23	-1.87	-2.57	-0.67	-3.64	-4.56	5.17
EBIT	3.83	-1.08	3.77	2.22	-20.25	-9.04	-9.11	-13.03	1.00	-9.93	-6.38	-0.01	-5.08	-7.52	-2.21
EBITDA	13.21	10.77	14.74	12.35	-9.53	-2.11	-2.81	-7.88	5.99	-5.63	-1.69	3.94	-2.20	-5.51	-1.07
EBITDA Margin	16.6	13.3	23.2	26.2	-36.9	-5.9	-6.7	-29.9	16.4	-35.3	-10.8	35.3	-18.4	-70.1	-17.0

Balance Sheet

Abridged

Understanding Balance Sheet

SPEL Semiconductor Ltd. balance sheet covering assets, liabilities, equity and borrowings across annual and quarterly periods.

Consolidated

Standalone

Annual

Interim

	C 2012 Mar 31	2013 Mar 31	C 2014 Mar 31	2015 Mar 31	C 2016 Mar 31	R 2017 Mar 31	C 2018 Mar 31	2019 Mar 31	2020 Mar 31	2021 Mar 31	2022 Mar 31	2023 Mar 31	2024 Mar 31	2025 Mar 31	2026 Mar 31
	C 2012 Mar 31	2013 Mar 31	C 2014 Mar 31	2015 Mar 31	C 2016 Mar 31	R 2017 Mar 31	C 2018 Mar 31	2019 Mar 31	2020 Mar 31	2021 Mar 31	2022 Mar 31	2023 Mar 31	2024 Mar 31	2025 Mar 31	2026 Mar 31
Source:	AR	AR	AR	AR	AR	AR	AR	AR	AR	AR	AR	AR	AR	AR	PRESS
Total Current Assets	30.51	28.04	32.66	41.46	38.50	41.22	42.64	40.10	63.73	52.57	64.05	85.35	70.31	55.13	39.83
Long-Term Investments	-	-	-	-	-	0.84	0.89	0.72	0.66	0.64	0.48	49.53	49.53	49.48	49.70
Property Plant & Equipment - Net	126.66	118.60	108.39	98.03	87.20	132.69	126.36	122.09	117.11	112.91	112.03	28.70	25.66	23.49	25.48
Total Non-Current Assets	127.63	119.72	112.67	102.79	91.88	133.54	127.26	123.32	118.01	113.87	112.97	78.23	75.19	72.96	75.19
Total Assets	158.14	147.75	145.32	144.25	130.38	174.76	169.90	163.42	181.74	166.43	177.02	163.58	145.50	128.09	115.02
Total Current Liabilities	35.10	36.15	30.39	35.75	53.15	38.41	40.74	44.31	58.52	49.54	64.97	71.13	69.28	72.02	75.17
Long Term Debt	16.88	11.25	15.88	10.25	-	13.31	13.18	13.64	16.48	18.18	25.58	19.09	19.61	20.53	10.83
Total Non-Current Liabilities	30.92	24.29	27.30	21.50	10.02	41.21	42.12	41.56	44.19	44.85	52.17	42.93	43.14	43.16	36.81
Total Liabilities	66.02	60.44	57.69	57.25	63.18	79.61	82.86	85.87	102.70	94.39	117.14	114.05	112.42	115.18	111.98
Total Shareholders' Equity	92.12	87.31	87.64	87.00	67.20	95.15	87.03	77.55	79.03	72.04	59.88	49.53	33.08	12.91	3.04
Total Equity	92.12	87.31	87.64	87.00	67.20	95.15	87.03	77.55	79.03	72.04	59.88	49.53	33.08	12.91	3.04
Total Liabilities & Equity	158.14	147.75	145.32	144.25	130.38	174.76	169.90	163.42	181.74	166.43	177.02	163.58	145.50	128.09	115.02

Cash Flow

Abridged

Understanding Cash Flow Statement

SPEL Semiconductor Ltd. cash flow statement covering operating, investing and financing activities across annual and quarterly periods.

Consolidated

Standalone

Annual

Interim

	C 2012 Mar 31	C 2013 Mar 31	2014 Mar 31	2015 Mar 31	C 2016 Mar 31	2017 Mar 31	2018 Mar 31	2019 Mar 31	2020 Mar 31	2021 Mar 31	2022 Mar 31	2023 Mar 31	2024 Mar 31	2025 Mar 31	2026 Mar 31
	C 2012 Mar 31	C 2013 Mar 31	2014 Mar 31	2015 Mar 31	C 2016 Mar 31	2017 Mar 31	2018 Mar 31	2019 Mar 31	2020 Mar 31	2021 Mar 31	2022 Mar 31	2023 Mar 31	2024 Mar 31	2025 Mar 31	2026 Mar 31
Period length: Source:	12M AR	12M AR	12M AR	12M AR	12M AR	12M AR	12M AR	12M AR	12M AR	12M AR	12M AR	12M AR	12M AR	12M AR	12M PRESS
Operating CF bef Changes in Working Cap	9.55	5.04	10.28	9.32	-6.96	-15.54	-	-	6.51	-	-	-1.94	-14.46	-17.77	-23.70
Working Capital - Increase/(Decrease)	6.39	3.28	-9.03	-6.64	-	-	-	-	-13.21	-	-	-3.55	3.06	13.25	32.08
Net CF from Operating Activities	15.95	8.32	1.25	2.68	-6.96	-15.54	-	-	-6.70	-2.38	-22.11	-5.50	-11.40	-4.52	8.38
Capital Expenditures - Net	18.34	3.71	0.66	0.13	-	-	-	-	-	-	-	0.37	0.30	-	-0.20
Net CF from Investing Activities	-17.83	-3.75	1.10	0.23	0.89	6.83	-	-	1.44	1.21	21.35	11.54	8.81	1.42	1.75
Debt - LT & ST - Issuance/(Retirement) - Total	0.50	-5.54	-2.77	-3.04	-	-	-	-	5.28	-	-	-6.04	2.59	3.10	-10.13
Net Cash Flow from Financing Activities	0.50	-5.54	-2.77	-3.04	6.01	14.24	-	-	5.28	1.16	0.76	-6.04	2.59	3.10	-10.13
Free Cash Flow to Equity	-1.89	-0.93	-2.18	-0.49	-	-	-	-	-1.42	-	-	-11.91	-9.11	-1.42	-1.55
Free Operating CF net dividend	-2.39	4.62	0.59	2.55	-6.96	-15.54	-	-	-6.70	-	-	-6.00	-11.70	-4.52	8.28
Free Operating CF	-2.39	4.62	0.59	2.55	-6.96	-15.54	-	-	-6.70	-	-	-6.00	-11.70	-4.52	8.28

Business Segment Analysis

FY End:

Mar 25

SPEL Semiconductor Ltd. business segment breakdown covering revenue, operating income and assets across key divisions for the selected financial year.

Revenue / Sales

Manufacture and sale of integrated Circuits (100.0%)₹ 7.86 Cr

Assets

Manufacture and sale of integrated Circuits (100.0%)₹ 128.09 Cr

Operating Income

Manufacture and sale of integrated Circuits (100.0%)₹ -7.52 Cr

Regional Segment Analysis

FY End:

Mar 25

SPEL Semiconductor Ltd. geographic revenue split showing domestic and international market performance across revenue and income for the selected financial year.

Revenue / Sales

other than india (98.1%)₹ 7.72 CrIndia (1.9%)₹ 0.15 Cr

Historical Segment Analysis

Track how SPEL Semiconductor Ltd. segment contributions have evolved over multiple financial years to see which divisions are growing, shrinking or gaining strategic importance.

Capex

Sales

Assets

Operating Income

Business

Regional

Business

	2024 Mar 31
	2024 Mar 31
Manufacture and sale of integrated Circuits	0

Frequently Asked Questions

What is the revenue of SPEL Semiconductor Ltd.?

The latest trailing twelve month revenue of SPEL Semiconductor Ltd. is ₹ 6.28 Cr, reflecting a 1-year growth of -20.14% and a 3-year CAGR of -17.45%. Annual and quarterly revenue trends are available in the Income Statement section.

What is the net profit of SPEL Semiconductor Ltd.?

The latest trailing twelve month net profit (PAT) of SPEL Semiconductor Ltd. is ₹ -23.84 Cr. Detailed profit history across annual and quarterly periods is in the Income Statement section.

What is the EBITDA of SPEL Semiconductor Ltd.?

The trailing twelve month EBITDA of SPEL Semiconductor Ltd. is approximately ₹ -2.21 Cr (based on an operating margin of -35.20%). EBITDA reflects core operating profitability before interest, taxes, depreciation and amortisation.

What is the EPS of SPEL Semiconductor Ltd.?

The trailing twelve month Earnings Per Share (EPS) of SPEL Semiconductor Ltd. is 5.17. EPS trends across annual and quarterly periods are visible in the Income Statement section.

What is the debt level of SPEL Semiconductor Ltd.?

The debt-to-equity ratio of SPEL Semiconductor Ltd. stands at 6.86. The interest coverage ratio is -0.44x, reflecting the company's ability to service debt from operating earnings. The full breakdown of total borrowings is in the Balance Sheet section.

What is the book value per share of SPEL Semiconductor Ltd.?

The estimated book value per share of SPEL Semiconductor Ltd. is 0.66 (derived from a P/B ratio of 223.59 and market price of ₹ 147.60), reflecting the net asset value attributable to each share. See the Balance Sheet section for a full breakdown.

What is the cash flow from operations of SPEL Semiconductor Ltd.?

The trailing twelve month operating cash flow of SPEL Semiconductor Ltd. is ₹ 8.38 Cr. Annual and quarterly cash flow data is available in the Cash Flow section of the Statements tab.

Does SPEL Semiconductor Ltd. report consolidated or standalone financials?

SPEL Semiconductor Ltd. reports consolidated financials. You can toggle between consolidated and standalone views using the switch at the top of each statement section.