Announced Tue, 19 May · 23:12 IST

AUDITED FINANCIAL RESULTS FOR THE YEAR ENDED 31.3.2026

Going ConcernQualified OpinionRevenue DeclinePat NegativeEbitda Margin CompressionExceptional ItemResults View source PDF

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▲ positive · ▼ negative · ● neutral filings · teal = economic event · numbered = multiple that day (click to pick). Times IST.

Price reaction · full curve 14 horizons · vs prior close
+0.7%1-day move
₹151.95
prior close
₹145.70
base price
After-mkt
timing
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+1.5+0.7+1.7+4.2+0.7+0.4+0.5+1.0+0.6+3.9-1.5+1.4+2.0
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AI summary

SPEL Semiconductor reported a net loss of Rs. 2,384.11 lakhs for FY2025-26, with total income declining to Rs. 853.07 lakhs from Rs. 951.90 lakhs in the previous year. The company's net worth has shrunk dramatically to Rs. 304.43 lakhs from Rs. 1,291.26 lakhs. The statutory auditor issued a qualified opinion citing material uncertainty about the company's ability to continue as a going concern due to: ongoing losses and negative cash flows, breakdown of major plant and machinery with no production in Q4, and resignation of major employees causing significant workforce reduction. Additionally, trade receivables of Rs. 58.76 lakhs and trade payables of Rs. 326.98 lakhs remain unconfirmed. Factory operations remain suspended, and the CFO was terminated on May 19, 2026. Management plans to address this by selling surplus land, seeking semiconductor incentives, and pursuing debt funding.

Likely market impact

This is a highly negative development for shareholders. The qualified audit opinion with going concern doubts, suspended operations, and massive net loss signal extreme financial distress. The stock is likely to face significant selling pressure as investors reassess the viability of the company.