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	2016 - 2020
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	2016 - 2020
Cash & Equivalents	0.02	0.02	0.03	0.04	0.07	0.12	Upgrade
Cash & Short-Term Investments	0.02	0.02	0.03	0.04	0.07	0.12	Upgrade
Cash Growth	72.73%	-50.00%	-21.95%	-43.06%	-37.39%	-51.06%	Upgrade
Accounts Receivable	6.3	7.76	11.73	18.53	10.56	404.04	Upgrade
Other Receivables	4.36	4.32	10.81	10.07	-	-	Upgrade
Receivables	10.66	12.08	22.54	28.6	10.56	404.04	Upgrade
Inventory	77.37	230.91	372.53	505.75	523.25	105.94	Upgrade
Prepaid Expenses	-	0	-	0.59	-	-	Upgrade
Other Current Assets	359.5	308.33	307.99	318.55	310.72	15.57	Upgrade
Total Current Assets	447.54	551.34	703.1	853.52	844.59	525.66	Upgrade
Property, Plant & Equipment	261.2	234.86	256.6	287.03	382.81	1,129	Upgrade
Other Intangible Assets	-	-	-	-	-	0.02	Upgrade
Other Long-Term Assets	494.33	494.75	495.3	495.3	494.41	9.52	Upgrade
Total Assets	1,203	1,281	1,455	1,636	1,722	1,664	Upgrade
Accounts Payable	32.72	35.25	45.09	64.04	105.07	92.09	Upgrade
Accrued Expenses	10.67	72.16	64.48	126.3	-	-	Upgrade
Short-Term Debt	-	98.45	75.35	54.52	-	-	Upgrade
Current Portion of Long-Term Debt	101.17	6.29	7.6	7.6	65.36	107.5	Upgrade
Current Income Taxes Payable	-	-	-	3.97	-	-	Upgrade
Current Unearned Revenue	-	471.95	471.95	394.95	-	-	Upgrade
Other Current Liabilities	592.87	36.1	28.32	59.88	509.89	285.85	Upgrade
Total Current Liabilities	737.43	720.21	692.79	711.27	680.32	485.45	Upgrade
Long-Term Debt	166.75	205.27	196.05	190.95	248.16	191.76	Upgrade
Pension & Post-Retirement Benefits	7.13	7.13	9.81	16.96	-	-	Upgrade
Long-Term Deferred Tax Liabilities	211.52	201.11	205.54	201.36	217.29	214.49	Upgrade
Other Long-Term Liabilities	58.75	18.11	20	20	48.61	52.23	Upgrade
Total Liabilities	1,182	1,152	1,124	1,141	1,194	943.92	Upgrade
Common Stock	461.17	461.17	461.17	461.33	461.33	461.33	Upgrade
Additional Paid-In Capital	-	4.74	4.74	4.74	4.74	4.74	Upgrade
Retained Earnings	-	-365.72	-160.19	7.83	38.73	254.35	Upgrade
Comprehensive Income & Other	-439.69	28.93	25.09	21.41	22.65	-	Upgrade
Shareholders' Equity	21.48	129.13	330.81	495.3	527.43	720.41	Upgrade
Total Liabilities & Equity	1,203	1,281	1,455	1,636	1,722	1,664	Upgrade
Total Debt	267.92	310.01	279	253.07	313.52	299.26	Upgrade
Net Cash (Debt)	-267.9	-310	-278.97	-253.03	-313.45	-299.15	Upgrade
Net Cash Per Share	-5.81	-6.72	-6.05	-5.49	-6.80	-6.48	Upgrade
Filing Date Shares Outstanding	46.17	46.12	46.12	46.12	46.12	46.12	Upgrade
Total Common Shares Outstanding	46.17	46.12	46.12	46.12	46.12	46.12	Upgrade
Working Capital	-289.89	-168.87	10.31	142.25	164.28	40.22	Upgrade
Book Value Per Share	0.47	2.80	7.17	10.74	11.44	15.62	Upgrade
Tangible Book Value	21.48	129.13	330.81	495.3	527.43	720.39	Upgrade
Tangible Book Value Per Share	0.47	2.80	7.17	10.74	11.44	15.62	Upgrade
Land	-	193.09	193.09	193.09	-	-	Upgrade
Buildings	-	29.66	29.66	29.66	-	-	Upgrade
Machinery	-	332.53	393.37	417.4	-	-	Upgrade
Construction In Progress	-	1.17	1.17	-	-	-	Upgrade

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