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	Dec '25 Dec 31, 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	45.45%	-50.00%	-21.95%	-43.06%	-37.39%	-51.06%
Accounts Receivable	1.6	7.76	11.73	18.53	10.56	404.04
Other Receivables	4.52	4.32	10.81	10.07	-	-
Receivables	6.12	12.08	22.54	28.6	10.56	404.04
Inventory	30.7	230.91	372.53	505.75	523.25	105.94
Prepaid Expenses	-	0	-	0.59	-	-
Other Current Assets	360.96	308.33	307.99	318.55	310.72	15.57
Total Current Assets	397.79	551.34	703.1	853.52	844.59	525.66
Property, Plant & Equipment	258.3	234.86	256.6	287.03	382.81	1,129
Other Intangible Assets	-	-	-	-	-	0.02
Other Long-Term Assets	496.99	494.75	495.3	495.3	494.41	9.52
Total Assets	1,153	1,281	1,455	1,636	1,722	1,664
Accounts Payable	35.48	35.25	45.09	64.04	105.07	92.09
Accrued Expenses	10.72	72.16	64.48	126.3	-	-
Short-Term Debt	-	98.45	75.35	54.52	-	-
Current Portion of Long-Term Debt	103.91	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	589.6	36.1	28.32	59.88	509.89	285.85
Total Current Liabilities	739.7	720.21	692.79	711.27	680.32	485.45
Long-Term Debt	110	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	128.98	18.11	20	20	48.61	52.23
Total Liabilities	1,197	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	-505.43	28.93	25.09	21.41	22.65	-
Shareholders' Equity	-44.25	129.13	330.81	495.3	527.43	720.41
Total Liabilities & Equity	1,153	1,281	1,455	1,636	1,722	1,664
Total Debt	213.91	310.01	279	253.07	313.52	299.26
Net Cash (Debt)	-213.89	-310	-278.97	-253.03	-313.45	-299.15
Net Cash Per Share	-4.64	-6.72	-6.05	-5.49	-6.80	-6.48
Filing Date Shares Outstanding	46.19	46.12	46.12	46.12	46.12	46.12
Total Common Shares Outstanding	46.19	46.12	46.12	46.12	46.12	46.12
Working Capital	-341.91	-168.87	10.31	142.25	164.28	40.22
Book Value Per Share	-0.96	2.80	7.17	10.74	11.44	15.62
Tangible Book Value	-44.25	129.13	330.81	495.3	527.43	720.39
Tangible Book Value Per Share	-0.96	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 Dec 31, 2025. Source: S&P Global Market Intelligence. Standard template. Financial Sources.