SPEL Semi Q1 FY27 - narrower loss, going concern flag persists

Going-concern doubtQualified audit opinionNet loss reportedNegative operating cash flowExceptional itemRevenue growth above 20%Results View source PDF Explain this filing

SPELS · price

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

Price reactionminutes from the announcement price · days from the prior close

-0.8%Reaction day

₹149.90

prior close

₹150.23

announcement price

After-mkt

timing

Nifty Microcap 250market · in no size index; the smallest one is used+0.3%-1.1% vs market

Other Electrical Equipment peers, median of 54sector-0.5%-0.3% vs sector

On the reaction day the stock moved 1.1 pts less than Nifty Microcap 250 and 0.3 pts less than its Other Electrical Equipment peers, over the same two closes: a difference in percentage points, not a measure of what the filing did.

Minutes after the announcementfrom the announcement price · no benchmark

Stock

-2.0

10m

-1.4

15m

-1.4

30m

-2.1

Sessions after the filingfrom the prior close

StockMarketvs marketSectorvs sector

Reaction day

-0.8+0.3-1.1-0.5-0.3

Next day

-1.8+0.5-2.3-0.7-1.1

-5.3+0.1-5.4-0.8-4.6

-4.3+0.7-4.9-1.4-2.9

+1.7+0.4+1.3-1.9+3.6

+1.3+0.7+0.6-1.8+3.1

+0.0+0.1-0.1-2.8+2.8

15d

—+1.5—-2.6—

-12.3+0.3-12.6-4.2-8.1

—-6.2—-11.1—

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UpDownMarket · Nifty Microcap 250Sector · Other Electrical Equipment peers, median of 54Pending

Minute windows have no benchmark: there is no intraday index history to compare against.

AI summary

SPEL Semiconductor posted Q1 FY27 revenue of Rs 628 lakhs vs Rs 218 lakhs in Q1 FY26. Net loss narrowed to Rs 134 lakhs from Rs 559 lakhs a year ago. EPS at minus Rs 0.29. Auditor issued a qualified review flagging going concern doubts, plant breakdown, negative cash flows, and unreconciled payables of about Rs 340 lakhs. Company plans capital infusion via land sale and rights issue. AGM on September 14, 2026.

Likely market impact

Going concern flag and ongoing losses remain key risks despite narrower loss; capital raise is critical for survival.