Announced Fri, 14 Nov · 18:35 IST

Results for the quarter ended 30th september 2025

Going ConcernPat NegativeExceptional ItemRelated Party TransactionsRevenue DeclineEbitda Margin CompressionResults 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

Awaiting price reaction for this filing.

AI summary

SPEL Semiconductor reported continued losses for Q2 FY26, with revenue from operations falling to Rs. 1.52 crore from Rs. 1.93 crore in the previous quarter, a sequential decline of about 21%. The company posted a loss before tax of Rs. 12.47 crore, which included an exceptional inventory write-off of Rs. 11.35 crore related to pandemic-era finished goods. For the first half of FY26, total losses widened sharply to Rs. 18.05 crore compared with Rs. 8.23 crore in the same period last year. On a positive note, the company allotted cumulative redeemable preference shares worth Rs. 6.95 crore to Dr. A.C. Muthiah (a promoter) in lieu of existing borrowings, which should ease debt pressure. The auditor has flagged ongoing negative cash flows and operating losses, with management planning to address these through restructuring, sale of surplus land, and lease rental loan enhancement.

Likely market impact

Negative near-term outlook as revenue continues to shrink and losses deepen, though the debt-to-equity swap via preference shares provides some balance sheet relief. Shareholders should watch closely for execution of the land sale and restructuring plan to restore profitability.