Spel Semiconductor
SPELS NSE
Spel Semiconductor
IndustrialsNSE: SPELS BSE: 517166 Electrical Equipment
Key Fundamentals
MicrocapOther Electrical EquipmentCapital GoodsMarket Cap
₹676 Cr
Volatility
Moderate
P/E Ratio
-34.4
EBITDA
₹0.60 Cr
Return on Equity
-15.1%
Debt to Equity
7
Book Value
₹0.66
52W High
₹157
52W Low
₹140.1
Tapetide Score
Data-driven rating, 0–100. How it works →
Key Insights
Strengths
1- Company has reduced debt.
Weaknesses
5- Stock is trading at 220 times its book value
- Company has low interest coverage ratio.
- The company has delivered a poor sales growth of -17.0% over past five years.
- Company has a low return on equity of -28.1% over last 3 years.
- Company's cost of borrowing seems high
Growth Rate
Revenue Growth
40.82% higher than
3Y
Net Income Growth
-55.56%
Cash Flow Change
-123% higher than
3Y
ROE
-48.74% lower than
3Y
ROCE
-73.47% higher than
3Y
EBITDA Margin (Avg.)
-105% lower than
3Y
Quarterly Results
| Particulars | Jun 2023 | Sep 2023 | Dec 2023 | Mar 2024 | Jun 2024 | Sep 2024 | Dec 2024 | Mar 2025 | Jun 2025 | Sep 2025 | Dec 2025 | Mar 2026 | Jun 2026 |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Sales | 5.13 | 2.21 | 2.28 | 2.38 | 2.13 | 1.39 | 1.89 | 2.45 | 1.93 | 1.53 | 0.63 | 2.18 | 0.08 |
| Expenses | 5.25 | 3.35 | 3.21 | 2.78 | 3.02 | 2.74 | 2.58 | 5.2 | 2.48 | 2.17 | 2.26 | 0.43 | 0.92 |
| Operating Profit | -0.12 | -1.14 | -0.93 | -0.4 | -0.89 | -1.35 | -0.69 | -2.75 | -0.55 | -0.64 | -1.63 | 1.75 | -0.84 |
| OPM % | -2.34% | -51.58% | -40.79% | -16.81% | -41.78% | -97.12% | -36.51% | -112.24% | -28.5% | -41.83% | -258.73% | 80.28% | -1050% |
| Other Income | -2.55 | -1.43 | -2.07 | -2.29 | -1.32 | -1.88 | -2.86 | -4.85 | -2.74 | -10.87 | -4.04 | 1.08 | 0.4 |
| Interest | 0.67 | 0.54 | 0.68 | 0.68 | 0.71 | 0.76 | 0.63 | 0.79 | 2 | 0.67 | 0.6 | 1.78 | 0.62 |
| Depreciation | 0.71 | 0.71 | 0.73 | 0.73 | 0.67 | 0.67 | 0.67 | -0.02 | 0.29 | 0.29 | 0.29 | 0.28 | 0.28 |
| PBT | -4.05 | -3.82 | -4.41 | -4.1 | -3.59 | -4.66 | -4.85 | -8.37 | -5.58 | -12.47 | -6.56 | 0.77 | -1.34 |
| Tax % | -0.49% | -2.36% | -3.17% | 16.34% | -0.28% | -0.43% | -0.62% | -4.54% | 0% | 0% | 0% | 0% | 0% |
| Net Profit | -4.04 | -3.73 | -4.26 | -4.76 | -3.58 | -4.65 | -4.82 | -8 | -5.59 | -12.47 | -6.56 | 0.77 | -1.34 |
| EPS in Rs | -0.88 | -0.81 | -0.92 | -1.03 | -0.78 | -1.01 | -1.05 | -1.73 | -1.21 | -2.7 | -1.42 | 0.17 | -0.29 |
Profit & Loss
| Particulars | Mar 2015 | Mar 2016 | Mar 2017 | Mar 2018 | Mar 2019 | Mar 2020 | Mar 2021 | Mar 2022 | Mar 2023 | Mar 2024 | Mar 2025 | Mar 2026 | TTM |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Sales | 47 | 26 | 36 | 42 | 26 | 37 | 16 | 9 | 11 | 12 | 8 | 6 | 4 |
| Expenses | 35 | 35 | 38 | 44 | 34 | 31 | 22 | 12 | 7 | 14 | 13 | 7 | 6 |
| Operating Profit | 12 | -10 | -2 | -3 | -8 | 6 | -6 | -2 | 4 | -2 | -5 | -1 | -1 |
| OPM % | 26% | -37% | -6% | -7% | -30% | 16% | -35% | -24% | 35% | -16% | -68% | -15% | -31% |
| Other Income | 1 | 0 | -21 | 4 | 5 | 2 | 3 | -4 | -2 | -9 | -11 | -17 | -13 |
| Interest | 4 | 3 | 2 | 3 | 3 | 1 | 1 | 1 | 3 | 3 | 3 | 5 | 4 |
| Depreciation | 10 | 11 | 7 | 6 | 5 | 5 | 4 | 5 | 4 | 3 | 2 | 1 | 1 |
| PBT | 0 | -24 | -32 | -8 | -11 | 1 | -8 | -12 | -5 | -16 | -22 | -24 | -20 |
| Tax % | -27% | -16% | -5% | 2% | -2% | 21% | 2% | 2% | -32% | 3% | -2% | 0% | — |
| Net Profit | 0 | -20 | -31 | -8 | -11 | 1 | -9 | -13 | -3 | -17 | -21 | -24 | -20 |
| EPS in Rs | -0.08 | -4.29 | -6.64 | -1.84 | -2.33 | 0.23 | -1.87 | -2.77 | -0.67 | -3.64 | -4.56 | -5.17 | -4.24 |
| Div. Payout % | 0% | 0% | 0% | 0% | 0% | 0% | 0% | 0% | 0% | 0% | 0% | 0% | — |
Balance Sheet
| Particulars | Mar 2015 | Mar 2016 | Mar 2017 | Mar 2018 | 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 | 46 | 46 | 46 | 46 |
| Reserves | 41 | 21 | 49 | 41 | 31 | 33 | 26 | 7 | 3 | -13 | -33 | -43 |
| Borrowings | 27 | 16 | 28 | 25 | 22 | 28 | 30 | 31 | 25 | 28 | 31 | 21 |
| Other Liabilities | 30 | 47 | 51 | 58 | 64 | 75 | 64 | 88 | 89 | 85 | 84 | 91 |
| Total Liabilities | 144 | 130 | 175 | 170 | 163 | 182 | 166 | 172 | 164 | 146 | 128 | 115 |
| Fixed Assets | 98 | 87 | 133 | 126 | 122 | 117 | 113 | 87 | 78 | 75 | 72 | 74 |
| CWIP | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| Investments | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| Other Assets | 46 | 43 | 42 | 44 | 41 | 65 | 54 | 85 | 86 | 71 | 56 | 41 |
| Total Assets | 144 | 130 | 175 | 170 | 163 | 182 | 166 | 172 | 164 | 146 | 128 | 115 |
Cash Flow
| Particulars | Mar 2015 | Mar 2016 | Mar 2017 | Mar 2018 | Mar 2019 | Mar 2020 | Mar 2021 | Mar 2022 | Mar 2023 | Mar 2024 | Mar 2025 | Mar 2026 |
|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Operating | 6 | -7 | -29 | -6 | 4 | -7 | -2 | -22 | -3 | -9 | -2 | 13 |
| Investing | 0 | 1 | 26 | 7 | 1 | 1 | 1 | 21 | 12 | 9 | 1 | 2 |
| Financing | -6 | 6 | 8 | -6 | -5 | 5 | 1 | 1 | -8 | 0 | 0 | -15 |
| Net Cash Flow | 0 | 0 | 6 | -6 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| Free Cash Flow | 6 | -7 | -29 | -6 | 4 | -7 | -2 | -2 | 7 | -1 | -2 | 13 |
| CFO/OP | 48 | 73 | 1,356 | 227 | -51 | -112 | 42 | 972 | -78 | 453 | 31 | -1,380 |
Ratios
| Particulars | 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% |
Insights
BetaAI-extracted from concalls & annual reports · figures as reported, with sources
Log in to view Spel Semiconductor insights
29 extracted metrics + investor summaries across FY15–FY26.
Documents
1
Announcement under Regulation 30 (LODR)-Newspaper Publication
20 Apr - Newspaper advertisement for Unaudited Financial Results for the Quarter ended 31st December, 2025. 20 Apr - Newspaper advertisement for Unaudited Financial Results for the Quarter ended 31st December, 2025.
2
Announcement under Regulation 30 (LODR)-Newspaper Publication
16h - Newspaper advertisement for Unaudited Financial Results for the Quarter ended 31st December, 2025. 16h - Newspaper advertisement for Unaudited Financial Results for the Quarter ended 31st December, 2025.
3
Board Meeting Outcome for Outcome Of Board Meeting Held On 15.04.2026 For Considering Unaudited Financial Results For The Quarter Ended 31St Dec 2025
15 Apr - Board approved Dec 31, 2025 results and sale of 3.8 acres land amid liquidity stress. 15 Apr - Board approved Dec 31, 2025 results and sale of 3.8 acres land amid liquidity stress.
5
Compliances-Certificate under Reg. 74 (5) of SEBI (DP) Regulations, 2018
15 Apr - Certificate under Reg 74(5) of the SEBI (DP) Regulations 2018 for the period ended 31.03.2026 15 Apr - Certificate under Reg 74(5) of the SEBI (DP) Regulations 2018 for the period ended 31.03.2026
Frequently Asked Questions about Spel Semiconductor
What does Spel Semiconductor Ltd do?
Incorporated in 1984, SPEL Semiconductor Ltd is in the business of wafer sort, assembly, test and drop-shipment services of IC chips[1]
Where is Spel Semiconductor Ltd (517166) listed?
Spel Semiconductor Ltd trades as SPELS on the NSE and under code 517166 on the BSE.
Which sector does Spel Semiconductor Ltd belong to?
Spel Semiconductor Ltd is classified under the Industrials sector, in the Electrical Equipment industry.
What is the market capitalisation of Spel Semiconductor Ltd?
Spel Semiconductor Ltd has a market capitalisation of ₹676.17 Cr, which places it in the Small Cap band.
What is the PE ratio of Spel Semiconductor Ltd?
Spel Semiconductor Ltd trades at a PE ratio of -34.40, against a book value of ₹0.66 per share.
What is the 52-week high and low of Spel Semiconductor Ltd?
Over the last 52 weeks Spel Semiconductor Ltd has traded between ₹140.1 and ₹157.
What is the Return on Equity (ROE) of Spel Semiconductor Ltd?
Spel Semiconductor Ltd reported a return on equity of -15.10%. Its debt-to-equity ratio is 7.00.
Company Information
Incorporated in 1984, SPEL Semiconductor Ltd is in the business of wafer sort, assembly, test and drop-shipment services of IC chips[1]
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