SPEL Semiconductor Balance Sheet

Financials in millions INR. Fiscal year is April - March.

Millions INR. Fiscal year is Apr - Mar.

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Sep '25 Sep 30, 2025	Mar '25 Mar 31, 2025	Mar '24 Mar 31, 2024	Mar '23 Mar 31, 2023	Mar '22 Mar 31, 2022	Mar '21 Mar 31, 2021
Cash & Equivalents	0.02	0.02	0.03	0.04	0.07	0.12
Cash & Short-Term Investments	0.02	0.02	0.03	0.04	0.07	0.12
Cash Growth	72.73%	-50.00%	-21.95%	-43.06%	-37.39%	-51.06%
Accounts Receivable	6.3	7.76	11.73	18.53	10.56	404.04
Other Receivables	4.36	4.32	10.81	10.07	-	-
Receivables	10.66	12.08	22.54	28.6	10.56	404.04
Inventory	77.37	230.91	372.53	505.75	523.25	105.94
Prepaid Expenses	-	0	-	0.59	-	-
Other Current Assets	359.5	308.33	307.99	318.55	310.72	15.57
Total Current Assets	447.54	551.34	703.1	853.52	844.59	525.66
Property, Plant & Equipment	261.2	234.86	256.6	287.03	382.81	1,129
Other Intangible Assets	-	-	-	-	-	0.02
Other Long-Term Assets	494.33	494.75	495.3	495.3	494.41	9.52
Total Assets	1,203	1,281	1,455	1,636	1,722	1,664
Accounts Payable	32.72	35.25	45.09	64.04	105.07	92.09
Accrued Expenses	10.67	72.16	64.48	126.3	-	-
Short-Term Debt	-	98.45	75.35	54.52	-	-
Current Portion of Long-Term Debt	101.17	6.29	7.6	7.6	65.36	107.5
Current Income Taxes Payable	-	-	-	3.97	-	-
Current Unearned Revenue	-	471.95	471.95	394.95	-	-
Other Current Liabilities	592.87	36.1	28.32	59.88	509.89	285.85
Total Current Liabilities	737.43	720.21	692.79	711.27	680.32	485.45
Long-Term Debt	166.75	205.27	196.05	190.95	248.16	191.76
Pension & Post-Retirement Benefits	7.13	7.13	9.81	16.96	-	-
Long-Term Deferred Tax Liabilities	211.52	201.11	205.54	201.36	217.29	214.49
Other Long-Term Liabilities	58.75	18.11	20	20	48.61	52.23
Total Liabilities	1,182	1,152	1,124	1,141	1,194	943.92
Common Stock	461.17	461.17	461.17	461.33	461.33	461.33
Additional Paid-In Capital	-	4.74	4.74	4.74	4.74	4.74
Retained Earnings	-	-365.72	-160.19	7.83	38.73	254.35
Comprehensive Income & Other	-439.69	28.93	25.09	21.41	22.65	-
Shareholders' Equity	21.48	129.13	330.81	495.3	527.43	720.41
Total Liabilities & Equity	1,203	1,281	1,455	1,636	1,722	1,664
Total Debt	267.92	310.01	279	253.07	313.52	299.26
Net Cash (Debt)	-267.9	-310	-278.97	-253.03	-313.45	-299.15
Net Cash Per Share	-5.81	-6.72	-6.05	-5.49	-6.80	-6.48
Filing Date Shares Outstanding	46.17	46.12	46.12	46.12	46.12	46.12
Total Common Shares Outstanding	46.17	46.12	46.12	46.12	46.12	46.12
Working Capital	-289.89	-168.87	10.31	142.25	164.28	40.22
Book Value Per Share	0.47	2.80	7.17	10.74	11.44	15.62
Tangible Book Value	21.48	129.13	330.81	495.3	527.43	720.39
Tangible Book Value Per Share	0.47	2.80	7.17	10.74	11.44	15.62
Land	-	193.09	193.09	193.09	-	-
Buildings	-	29.66	29.66	29.66	-	-
Machinery	-	332.53	393.37	417.4	-	-
Construction In Progress	-	1.17	1.17	-	-	-

Updated Sep 30, 2025. Source: S&P Global Market Intelligence. Standard template. Financial Sources.