Announced Tue, 19 May · 23:21 IST

AUDITED FINANCIAL RESULTS FOR THE YEAR ENDED 31ST MARCH 2026

Going ConcernQualified OpinionPat NegativeRevenue DeclineExceptional ItemDebt Equity ThresholdResults View source PDF

Price

Loading chart…

▲ 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
5m10m15m30m1D2D3D4D5D7D15D1M2M3M
+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
Up moveDown movePending
AI summary

SPEL Semiconductor reported a net loss of Rs. 2,384.11 lakhs for FY2025-26, compared to a loss of Rs. 2,104.56 lakhs in the previous year. Total income declined to Rs. 853.07 lakhs from Rs. 951.90 lakhs year-on-year. The company's auditor issued a Qualified Opinion citing material uncertainty about its ability to continue as a going concern due to: losses and negative cash flows, major employee resignations, breakdown of plant and machinery, and suspension of factory operations since January 2026. Trade receivables (Rs. 58.76 lakhs) and payables (Rs. 326.98 lakhs) remain unreconciled. The CFO was also terminated on May 19, 2026. Net worth has eroded to just Rs. 304.43 lakhs.

Likely market impact

This is an extremely negative development for shareholders. The qualified audit opinion with going concern doubts, combined with factory suspension, operating losses, and eroded net worth, signals severe financial distress. The stock carries high risk of delisting or liquidation if operational revival plans fail.