Spel Semiconductor Ltd. | Small-cap | Technology
₹215.60
1.75%
| Spel Semiconductor Stock Comparison:
Spel Semiconductor vs RIR PowerSpel Semiconductor vs Refex RenewablesSpel Semiconductor vs Tata ConsultancySpel Semiconductor vs InfosysSpel Semiconductor vs HCL TechnologiesSpel Semiconductor vs NIFTY 50 | Market
TL;DR Income Statement Balance Sheet Cash Flow Key Ratios Peer Comparison

TL;DR: Financial Overview - Revenue, Profits & Key Metrics

Latest Quarterly: Jun 2025

Income Metrics

Revenue 19.3M
Gross Profit 13.6M 70.44%
Operating Income -8.4M -43.59%
Net Income -55.9M -288.94%
EPS (Diluted) ₹-1.21

Balance Sheet Metrics

Total Assets 1.3B
Total Liabilities 1.2B
Shareholders Equity 129.1M
Debt to Equity 8.92

Cash Flow Metrics

Revenue & Profitability Trend

Spel Semiconductor Income Statement From 2021 to 2025

Metric20252024202320222021
Revenue i78.6M120.0M111.6M94.9M159.2M
Cost of Goods Sold i39.9M58.2M-60.5M-11.1M49.5M
Gross Profit i38.7M61.9M172.1M106.0M109.7M
Gross Margin % i49.2%51.6%154.2%111.7%68.9%
Operating Expenses
Research & Development i-----
Selling, General & Administrative i9.3M6.7M11.2M--
Other Operating Expenses i37.9M34.8M42.0M58.1M95.1M
Total Operating Expenses i47.2M41.5M53.2M58.1M95.1M
Operating Income i-68.2M-48.4M3.3M-69.5M-99.3M
Operating Margin % i-86.7%-40.4%2.9%-73.2%-62.4%
Non-Operating Items
Interest Income i537.0K454.0K774.0K--
Interest Expense i28.8M26.2M23.5M12.2M11.6M
Other Non-Operating Income-----
Pre-tax Income i-214.9M-163.7M-45.2M-124.8M-84.4M
Income Tax i-4.4M4.2M-14.3M2.9M1.9M
Effective Tax Rate % i0.0%0.0%0.0%0.0%0.0%
Net Income i-210.5M-167.9M-30.9M-127.7M-86.4M
Net Margin % i-267.6%-139.8%-27.7%-134.6%-54.2%
Key Metrics
EBITDA i-33.4M-5.8M106.7M-9.0M-1.7M
EPS (Basic) i₹-4.56₹-3.64₹-0.67₹-2.77₹-1.87
EPS (Diluted) i₹-4.56₹-3.64₹-0.67₹-2.77₹-1.87
Basic Shares Outstanding i4615482546119505461059704609097546176471
Diluted Shares Outstanding i4615482546119505461059704609097546176471

Income Statement Trend

Spel Semiconductor Balance Sheet From 2021 to 2025

Metric20252024202320222021
Assets
Current Assets
Cash & Equivalents i15.0K32.0K41.0K72.0K115.0K
Short-term Investments i-621.0K-12.1M4.1M
Accounts Receivable i7.8M11.7M18.5M10.6M404.0M
Inventory i230.9M372.5M505.7M523.2M105.9M
Other Current Assets1.0K12.0K21.2M50.8M11.5M
Total Current Assets i551.3M703.1M853.5M844.6M525.7M
Non-Current Assets
Property, Plant & Equipment i233.7M-1.2M0--
Goodwill i-00016.0K
Intangible Assets i-----
Long-term Investments-----
Other Non-Current Assets-681.0K-1.0K-1.0K--
Total Non-Current Assets i729.6M751.9M782.3M877.2M1.1B
Total Assets i1.3B1.5B1.6B1.7B1.7B
Liabilities
Current Liabilities
Accounts Payable i35.3M45.1M64.0M105.1M92.1M
Short-term Debt i104.7M83.0M62.1M65.4M107.5M
Current Portion of Long-term Debt-----
Other Current Liabilities496.4M494.4M445.6M437.0M132.3M
Total Current Liabilities i720.2M692.8M711.3M680.3M485.4M
Non-Current Liabilities
Long-term Debt i205.3M196.0M190.9M248.2M191.8M
Deferred Tax Liabilities i201.1M205.5M201.4M217.3M214.5M
Other Non-Current Liabilities5.5M-7.6M-1.0K9.9M10.7M
Total Non-Current Liabilities i431.6M431.4M429.3M514.1M458.5M
Total Liabilities i1.2B1.1B1.1B1.2B943.9M
Equity
Common Stock i461.2M461.3M461.3M461.3M461.3M
Retained Earnings i---132.7M254.4M
Treasury Stock i-----
Other Equity-----
Total Shareholders Equity i129.1M330.8M495.3M527.4M720.4M
Key Metrics
Total Debt i310.0M279.0M253.1M313.5M299.3M
Working Capital i-168.9M10.3M142.2M164.3M40.2M

Balance Sheet Composition

Spel Semiconductor Cash Flow Statement From 2021 to 2025

Metric20252024202320222021
Operating Activities
Net Income i-210.5M-167.9M-30.9M-127.7M-86.4M
Depreciation & Amortization i-----
Stock-Based Compensation i-----
Working Capital Changes i164.4M51.9M7.5M-145.8M93.4M
Operating Cash Flow i-31.7M-76.2M-14.3M-278.4M-198.0M
Investing Activities
Capital Expenditures i074.0M101.8M199.9M-990.0K
Acquisitions i-----
Investment Purchases i-----
Investment Sales i----269.0K
Investing Cash Flow i14.2M88.1M115.4M212.2M11.7M
Financing Activities
Share Repurchases i-----
Dividends Paid i-----
Debt Issuance i---64.0M17.0M
Debt Repayment i----49.7M0
Financing Cash Flow i----35.5M23.2M
Free Cash Flow i-16.7M-91.3M-37.3M-259.2M-23.8M
Net Change in Cash i-17.6M11.9M101.1M-101.6M-163.1M

Cash Flow Trend

Spel Semiconductor Key Financial Ratios

Valuation Ratios

P/E Ratio (TTM) -46.47
Price to Book 75.84
Price to Sales 127.52
PEG Ratio -0.84

Profitability Ratios

Profit Margin 49.22%
Operating Margin -43.59%
Return on Equity -162.99%
Return on Assets -16.43%

Financial Health

Current Ratio 0.77
Debt to Equity 240.09
Beta 1.03

Per Share Data

EPS (TTM) ₹-4.98
Book Value per Share ₹2.79
Revenue per Share ₹1.66

Peer Financial Comparison

CompanyMarket CapP/E RatioP/B RatioROEProfit MarginDebt/Equity
spels10.1B-46.4775.84-162.99%49.22%240.09
RIR Power 29.5B412.4423.756.65%8.37%18.72
Refex Renewables 3.1B-8.41-6.5377.36%-52.89%-10.08
Tata Consultancy 11.0T22.5611.3651.59%19.24%9.71
Infosys 6.0T21.14540.3430.37%16.43%8.89
HCL Technologies 3.8T22.33463.9524.61%14.23%9.38

Financial data is updated regularly. All figures are in the company's reporting currency.