SPEL SEMICONDUCTOR LTD (SPELS) financials

SPEL SEMICONDUCTOR LTD (SPELS) NSE/BSE financials on Fincrux: quarterly results, profit and loss, cash flow, balance sheet, ratios, and shareholding.

Incorporated in 1984, SPEL Semiconductor Ltd is in the business of wafer sort, assembly, test and drop-shipment services of IC chips[1]

Market Cap: ₹576Cr.
Current Price: ₹125
ROE: -64.5%
ROCE: 0.06%
Book Value: ₹0.66
Dividend Yield: 0.00%
52W High / Low: ₹221/123

In Jun 2026, SPEL SEMICONDUCTOR LTD (SPELS) reported sales ₹0.08 Cr and net profit ₹-1.34 Cr.

Annual TTM: sales ₹4 Cr, net profit ₹-20 Cr.

Shareholding: Promoters 59.18% (Jun 2026), FIIs 0.02% (Jun 2026), DIIs 0.02% (Jun 2026), Public 40.80% (Jun 2026), No. of Shareholders 1,10,209% (Jun 2026).

SPELS quarterly results (₹ Cr.)
Category	Sep 2024	Dec 2024	Mar 2025	Jun 2025	Sep 2025	Dec 2025	Mar 2026	Jun 2026
Sales	1.39	1.89	2.45	1.93	1.53	0.63	2.18	0.08
Expenses	2.74	2.58	5.20	2.48	2.17	2.26	0.43	0.92
Operating Profit	-1.35	-0.69	-2.75	-0.55	-0.64	-1.63	1.75	-0.84
OPM %	-97.12%	-36.51%	-112.24%	-28.50%	-41.83%	-258.73%	80.28%	-1,050.00%
Other Income	-1.88	-2.86	-4.85	-2.74	-10.87	-4.04	1.08	0.40
Interest	0.76	0.63	0.79	2.00	0.67	0.60	1.78	0.62
Depreciation	0.67	0.67	-0.02	0.29	0.29	0.29	0.28	0.28
Profit before tax	-4.66	-4.85	-8.37	-5.58	-12.47	-6.56	0.77	-1.34
Tax %	-0.43%	-0.62%	-4.54%	0.00%	0.00%	0.00%	0.00%	0.00%
Net Profit	-4.65	-4.82	-8.00	-5.59	-12.47	-6.56	0.77	-1.34
EPS in Rs	-1.01	-1.05	-1.73	-1.21	-2.70	-1.42	0.17	-0.29
Raw PDF	—	—	—	—	—	—	—	—

SPELS profit and loss (₹ Cr.)
Category	Mar 2020	Mar 2021	Mar 2022	Mar 2023	Mar 2024	Mar 2025	Mar 2026	TTM
Sales	37	16	9	11	12	8	6	4
Expenses	31	22	12	7	14	13	7	6
Operating Profit	6	-6	-2	4	-2	-5	-1	-1
OPM %	16%	-35%	-24%	35%	-16%	-68%	-15%	-31%
Other Income	2	3	-4	-2	-9	-11	-17	-13
Interest	1	1	1	3	3	3	5	4
Depreciation	5	4	5	4	3	2	1	1
Profit before tax	1	-8	-12	-5	-16	-22	-24	-20
Tax %	21%	2%	2%	-32%	3%	-2%	0%	—
Net Profit	1	-9	-13	-3	-17	-21	-24	-20
EPS in Rs	0.23	-1.87	-2.77	-0.67	-3.64	-4.56	-5.17	-4.24
Dividend Payout %	0%	0%	0%	0%	0%	0%	0%	—

SPELS balance sheet (₹ Cr.)
Category	Mar 2019	Mar 2020	Mar 2021	Mar 2022	Mar 2023	Mar 2024	Mar 2025	Mar 2026
Equity Capital	46	46	46	46	46	46	46	46
Reserves	31	33	26	7	3	-13	-33	-43
Borrowings	22	28	30	31	25	28	31	21
Other Liabilities	64	75	64	88	89	85	84	91
Total Liabilities	163	182	166	172	164	146	128	115
Fixed Assets	122	117	113	87	78	75	72	74
CWIP	0	0	0	0	0	0	0	0
Investments	0	0	0	0	0	0	0	0
Other Assets	41	65	54	85	86	71	56	41
Total Assets	163	182	166	172	164	146	128	115

SPELS cash flows (₹ Cr.)
Category	Mar 2019	Mar 2020	Mar 2021	Mar 2022	Mar 2023	Mar 2024	Mar 2025	Mar 2026
Cash from Operating Activity	4	-7	-2	-22	-3	-9	-2	13
Cash from Investing Activity	1	1	1	21	12	9	1	2
Cash from Financing Activity	-5	5	1	1	-8	0	0	-15
Net Cash Flow	0	0	-0	0	0	0	0	0
Free Cash Flow	4	-7	-2	-2	7	-1	-2	13
CFO/OP	-51%	-112%	42%	972%	-78%	453%	31%	-1,380%

SPELS shareholding pattern (%)
Category	Sep 2024	Dec 2024	Mar 2025	Jun 2025	Sep 2025	Dec 2025	Mar 2026	Jun 2026
Promoters	59.18%	59.18%	59.18%	59.18%	59.18%	59.18%	59.18%	59.18%
FIIs	0.02%	0.02%	0.02%	0.02%	0.02%	0.02%	0.02%	0.02%
DIIs	0.02%	0.02%	0.02%	0.02%	0.02%	0.02%	0.02%	0.02%
Public	40.78%	40.79%	40.78%	40.79%	40.79%	40.78%	40.79%	40.80%
No. of Shareholders	88,911	92,078	97,385	98,367	1,09,590	1,10,132	1,09,999	1,10,209

SPELS key ratios
Category	Mar 2019	Mar 2020	Mar 2021	Mar 2022	Mar 2023	Mar 2024	Mar 2025	Mar 2026
Debtor Days	60	319	926	41	61	36	36	34
Inventory Days	—	—	—	—	—	2,838	2,947	716
Days Payable	—	—	—	—	—	343	449	788
Cash Conversion Cycle	60	319	926	41	61	2,531	2,534	-38
Working Capital Days	-63	52	92	632	465	31	-784	-2,053
ROCE %	-8%	3%	-4%	-6%	9%	-5%	-11%	0%

SPELSUpdated 29 Sept 2026, 20:01

Spel Semiconductor Ltd

SPELSUpdated 29 Sept 2026, 20:01

Market Cap

₹576Cr.

Current Price

₹125

High / Low

₹221/123

ROE-64.5%

ROCE0.06%

Book Value₹0.66

Face Value₹10.0

Dividend Yield0.00%

About

Incorporated in 1984, SPEL Semiconductor Ltd is in the business of wafer sort, assembly, test and drop-shipment services of IC chips[1]

Quarterly results

Last reported quarters₹ Cr.

Quarter	Sales	Interest	Expenses	Other Income	Depreciation	Profit Before Tax	Tax	Net Profit	EPS (₹)
Jun 2023	5.13	0.67	5.25	-2.55	0.71	-4.05	-0.49	-4.04	-0.88
Sep 2023	2.21	0.54	3.35	-1.43	0.71	-3.82	-2.36	-3.73	-0.81
Dec 2023	2.28	0.68	3.21	-2.07	0.73	-4.41	-3.17	-4.26	-0.92
Mar 2024	2.38	0.68	2.78	-2.29	0.73	-4.1	16.34	-4.76	-1.03
Jun 2024	2.13	0.71	3.02	-1.32	0.67	-3.59	-0.28	-3.58	-0.78
Sep 2024	1.39	0.76	2.74	-1.88	0.67	-4.66	-0.43	-4.65	-1.01
Dec 2024	1.89	0.63	2.58	-2.86	0.67	-4.85	-0.62	-4.82	-1.05
Mar 2025	2.45	0.79	5.2	-4.85	-0.02	-8.37	-4.54	-8	-1.73
Jun 2025	1.93	2	2.48	-2.74	0.29	-5.58	0	-5.59	-1.21
Sep 2025	1.53	0.67	2.17	-10.87	0.29	-12.47	0	-12.47	-2.7
Dec 2025	0.63	0.6	2.26	-4.04	0.29	-6.56	0	-6.56	-1.42
Mar 2026	2.18	1.78	0.43	1.08	0.28	0.77	0	0.77	0.17
Jun 2026	0.08	0.62	0.92	0.4	0.28	-1.34	0	-1.34	-0.29

Profit & loss

Annual statement₹ Cr.

Year	Sales	Interest	Expenses	Other Income	Depreciation	Profit Before Tax	Tax	Net Profit	EPS (₹)
Mar 2015	47	4	35	1	10	0	-27	0	-0.08
Mar 2016	26	3	35	0	11	-24	-16	-20	-4.29
Mar 2017	36	2	38	-21	7	-32	-5	-31	-6.64
Mar 2018	42	3	44	4	6	-8	2	-8	-1.84
Mar 2019	26	3	34	5	5	-11	-2	-11	-2.33
Mar 2020	37	1	31	2	5	1	21	1	0.23
Mar 2021	16	1	22	3	4	-8	2	-9	-1.87
Mar 2022	9	1	12	-4	5	-12	2	-13	-2.77
Mar 2023	11	3	7	-2	4	-5	-32	-3	-0.67
Mar 2024	12	3	14	-9	3	-16	3	-17	-3.64
Mar 2025	8	3	13	-11	2	-22	-2	-21	-4.56
Mar 2026	6	5	7	-17	1	-24	0	-24	-5.17
TTM	4	4	6	-13	1	-20	—	-20	-4.24

Shareholding pattern

As of Jun 2026%

Holder	Share
Promoters	59.18%
FIIs	0.02%
DIIs	0.02%
Public	40.8%

Shareholding trend

Ownership over time%

Quarter	Promoters	FIIs	DIIs	Public
Sep 2023	59.18%	0.02%	0.02%	40.78%
Dec 2023	59.18%	0.02%	0.02%	40.78%
Mar 2024	59.18%	0.09%	0.02%	40.7%
Jun 2024	59.18%	0.11%	0.02%	40.69%
Sep 2024	59.18%	0.02%	0.02%	40.78%
Dec 2024	59.18%	0.02%	0.02%	40.79%
Mar 2025	59.18%	0.02%	0.02%	40.78%
Jun 2025	59.18%	0.02%	0.02%	40.79%
Sep 2025	59.18%	0.02%	0.02%	40.79%
Dec 2025	59.18%	0.02%	0.02%	40.78%
Mar 2026	59.18%	0.02%	0.02%	40.79%
Jun 2026	59.18%	0.02%	0.02%	40.8%

Balance sheet

Assets & liabilities₹ Cr.

Period	Equity Capital	Reserves	Borrowings	Other Liabilities	Total Liabilities	Fixed Assets	Other Assets	Total Assets
Mar 2015	46	41	27	30	144	98	46	144
Mar 2016	46	21	16	47	130	87	43	130
Mar 2017	46	49	28	51	175	133	42	175
Mar 2018	46	41	25	58	170	126	44	170
Mar 2019	46	31	22	64	163	122	41	163
Mar 2020	46	33	28	75	182	117	65	182
Mar 2021	46	26	30	64	166	113	54	166
Mar 2022	46	7	31	88	172	87	85	172
Mar 2023	46	3	25	89	164	78	86	164
Mar 2024	46	-13	28	85	146	75	71	146
Mar 2025	46	-33	31	84	128	72	56	128
Mar 2026	46	-43	21	91	115	74	41	115

Cash flows

Operating, investing & financing₹ Cr.

Period	Operating	Investing	Financing	Net cash flow
Mar 2015	6	0	-6	0
Mar 2016	-7	1	6	0
Mar 2017	-29	26	8	6
Mar 2018	-6	7	-6	-6
Mar 2019	4	1	-5	0
Mar 2020	-7	1	5	0
Mar 2021	-2	1	1	0
Mar 2022	-22	21	1	0
Mar 2023	-3	12	-8	0
Mar 2024	-9	9	0	0
Mar 2025	-2	1	0	0
Mar 2026	13	2	-15	0

Key ratios

Historical financial ratios

Category	Mar 2015	Mar 2016	Mar 2017	Mar 2018	Mar 2019	Mar 2020	Mar 2021	Mar 2022	Mar 2023	Mar 2024	Mar 2025	Mar 2026
Debtor Days	44	54	159	18	60	319	926	41	61	36	36	34
Inventory Days	2,094	1,178	—	—	—	—	—	—	—	2,838	2,947	716
Days Payable	558	346	—	—	—	—	—	—	—	343	449	788
Cash Conversion Cycle	1,580	886	159	18	60	319	926	41	61	2,531	2,534	-38
Working Capital Days	39	-214	-34	11	-63	52	92	632	465	31	-784	-2,053
ROCE %	3%	-20%	-6%	-6%	-8%	3%	-4%	-6%	9%	-5%	-11%	0%

Frequently asked questions

Quick answers about this company's financials on Fincrux

What is the market cap of SPEL SEMICONDUCTOR LTD (SPELS)?

The reported market capitalisation for SPEL SEMICONDUCTOR LTD (SPELS) is ₹576Cr. on Fincrux. Figures may update with market data and filings.

What is the current share price of SPELS?

The current price shown for SPEL SEMICONDUCTOR LTD (SPELS) on Fincrux is ₹125 with a 52-week high/low of ₹221/123.

What were SPELS latest quarterly results?

For Jun 2026, SPEL SEMICONDUCTOR LTD (SPELS) reported sales ₹0.08 Cr and net profit ₹-1.34 Cr (figures in ₹ crore unless noted).

What are SPELS annual sales and net profit?

For TTM, SPEL SEMICONDUCTOR LTD (SPELS) shows sales of ₹4 Cr and net profit of ₹-20 Cr on the Fincrux profit & loss statement.

Who owns SPEL SEMICONDUCTOR LTD (SPELS)?

Latest shareholding for SPEL SEMICONDUCTOR LTD (SPELS) on Fincrux: Promoters 59.18% (Jun 2026), FIIs 0.02% (Jun 2026), DIIs 0.02% (Jun 2026), Public 40.80% (Jun 2026), No. of Shareholders 1,10,209% (Jun 2026).

Where can I find SPEL SEMICONDUCTOR LTD (SPELS) financials?

SPEL SEMICONDUCTOR LTD (SPELS) financials on Fincrux include quarterly results, profit and loss, cash flow, balance sheet, key ratios, and shareholding patterns for NSE/BSE research.

Does Fincrux show SPELS balance sheet and cash flow?

Yes. The SPEL SEMICONDUCTOR LTD (SPELS) page on Fincrux includes balance sheet, cash flow statements, historical ratios, and ownership trends alongside quarterly and annual results.

Figures in ₹ crore unless noted. Data sourced for research and may lag filings.

Last updated 29 September 2026 at 20:01