SPEL Semiconductor Limited (BOM:517166)
India · Delayed Price · Currency is INR 154.15
+2.10 (1.38%)
At close: Jul 31, 2026
SPEL Semiconductor Cash Flow Statement
Financials in millions INR. Fiscal year is April - March.
Millions INR. Fiscal year is Apr - Mar.
Operating Activities
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 |
Net Income | -238.41 | -210.47 | -167.88 | -30.89 | -127.67 |
Depreciation & Amortization | 11.43 | 20.05 | 28.79 | 39.5 | 46.92 |
Loss (Gain) From Sale of Assets | -1.31 | 1.69 | 4.63 | -0.19 | - |
Provision & Write-off of Bad Debts | - | - | 0.75 | 0 | 0.01 |
Other Operating Activities | 36.9 | 13.82 | 14.81 | -5.14 | -3.53 |
Change in Accounts Receivable | 1.3 | 4.82 | 7.04 | -8.05 | -20.61 |
Change in Inventory | 201.35 | 141.63 | 133.22 | 17.5 | -65.36 |
Change in Accounts Payable | -2.56 | -9.82 | -18.96 | -41.03 | 12.98 |
Change in Other Net Operating Assets | 120.76 | 21.58 | -90.73 | -3.97 | -63.86 |
Operating Cash Flow | 129.45 | -16.71 | -88.33 | -32.27 | -221.12 |
Operating Cash Flow Growth | - | - | - | - | - |
Investing Activities
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 |
Capital Expenditures | -0.98 | - | -2.99 | -5.03 | -38.1 |
Sale of Property, Plant & Equipment | 2.99 | - | 77 | 106.81 | 238 |
Other Investing Activities | 20.41 | 14.53 | 14.08 | 14.37 | 13.56 |
Investing Cash Flow | 22.42 | 14.53 | 88.09 | 116.15 | 213.46 |
Financing Activities
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 |
Long-Term Debt Issued | - | 31.01 | 25.93 | - | 14.26 |
Long-Term Debt Repaid | -101.29 | - | - | -60.45 | - |
Net Debt Issued (Repaid) | -101.29 | 31.01 | 25.93 | -60.45 | 14.26 |
Other Financing Activities | -50.58 | -28.85 | -25.7 | -23.46 | -6.64 |
Financing Cash Flow | -151.88 | 2.16 | 0.23 | -83.91 | 7.62 |
Net Cash Flow
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 |
Foreign Exchange Rate Adjustments | - | - | - | - | -0 |
Miscellaneous Cash Flow Adjustments | - | 0 | -0 | -0 | -0 |
Net Cash Flow | -0.01 | -0.02 | -0.01 | -0.03 | -0.04 |
Free Cash Flow
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 |
Free Cash Flow | 128.47 | -16.71 | -91.32 | -37.3 | -259.22 |
Free Cash Flow Growth | - | - | - | - | - |
Free Cash Flow Margin | 204.57% | -21.25% | -76.07% | -33.41% | -239.04% |
Free Cash Flow Per Share | 2.79 | -0.36 | -1.98 | -0.81 | -5.62 |
Levered Free Cash Flow | 167.82 | 121.3 | 97.59 | 55.6 | -115.69 |
Unlevered Free Cash Flow | 199.43 | 139.33 | 113.94 | 70.27 | -108.06 |
Additional Metrics
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 Interest Paid | 50.58 | 28.85 | 25.7 | 23.46 | 6.64 |
Cash Income Tax Paid | 0.28 | - | - | 1.64 | 1.53 |
Change in Working Capital | 320.84 | 158.2 | 30.58 | -35.55 | -136.85 |