SPEL Semiconductor Balance Sheet

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

Millions INR. Fiscal year is Apr - Mar.

Fiscal Year	FY 2026	FY 2025	FY 2024	FY 2023	FY 2022
Period Ending	Mar '26 Mar 31, 2026	Mar '25 Mar 31, 2025	Mar '24 Mar 31, 2024	Mar '23 Mar 31, 2023	Mar '22 Mar 31, 2022
Cash & Equivalents	0.01	0.02	0.03	0.04	0.07
Cash & Short-Term Investments	0.01	0.02	0.03	0.04	0.07
Cash Growth	-12.50%	-50.00%	-21.95%	-43.06%	-37.39%
Accounts Receivable	5.88	7.76	11.73	18.53	10.56
Other Receivables	3.48	4.32	10.81	10.07	-
Receivables	9.36	12.08	22.54	28.6	10.56
Inventory	29.56	230.91	372.53	505.75	523.25
Prepaid Expenses	-	0	-	0.59	-
Other Current Assets	359.42	308.33	307.99	318.55	310.72
Total Current Assets	398.35	551.34	703.1	853.52	844.59
Property, Plant & Equipment	254.83	234.86	256.6	287.03	382.81
Other Long-Term Assets	497.05	494.75	495.3	495.3	494.41
Total Assets	1,150	1,281	1,455	1,636	1,722
Accounts Payable	32.7	35.25	45.09	64.04	105.07
Accrued Expenses	10.77	72.16	64.48	126.3	-
Short-Term Debt	-	98.45	75.35	54.52	-
Current Portion of Long-Term Debt	100.46	6.29	7.6	7.6	65.36
Current Income Taxes Payable	-	-	-	3.97	-
Current Unearned Revenue	-	471.95	471.95	394.95	-
Other Current Liabilities	607.74	36.1	28.32	59.88	509.89
Total Current Liabilities	751.67	720.21	692.79	711.27	680.32
Long-Term Debt	108.26	205.27	196.05	190.95	248.16
Pension & Post-Retirement Benefits	1.83	7.13	9.81	16.96	-
Long-Term Deferred Tax Liabilities	151.1	201.11	205.54	201.36	217.29
Other Long-Term Liabilities	106.92	18.11	20	20	48.61
Total Liabilities	1,120	1,152	1,124	1,141	1,194
Common Stock	461.17	461.17	461.17	461.33	461.33
Additional Paid-In Capital	-	4.74	4.74	4.74	4.74
Retained Earnings	-	-365.72	-160.19	7.83	38.73
Comprehensive Income & Other	-430.73	28.93	25.09	21.41	22.65
Shareholders' Equity	30.44	129.13	330.81	495.3	527.43
Total Liabilities & Equity	1,150	1,281	1,455	1,636	1,722
Total Debt	208.72	310.01	279	253.07	313.52
Net Cash (Debt)	-208.71	-310	-278.97	-253.03	-313.45
Net Cash Per Share	-4.53	-6.72	-6.05	-5.49	-6.80
Filing Date Shares Outstanding	45.31	46.12	46.12	46.12	46.12
Total Common Shares Outstanding	45.31	46.12	46.12	46.12	46.12
Working Capital	-353.33	-168.87	10.31	142.25	164.28
Book Value Per Share	0.67	2.80	7.17	10.74	11.44
Tangible Book Value	30.44	129.13	330.81	495.3	527.43
Tangible Book Value Per Share	0.67	2.80	7.17	10.74	11.44
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	-	-