SPEL Semi Q1 loss at Rs 134L; auditor flags going concern

Going-concern doubtQualified audit opinionRevenue declinedNet loss reportedExceptional itemNegative operating cash flowResults 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's Board approved Q1 FY27 results (Jun 30, 2026). Revenue nearly nil at about Rs 8 lakhs versus Rs 193 lakhs YoY as factory machinery remains broken. Quarterly loss of Rs 134 lakhs vs profit of Rs 77 lakhs YoY. Auditor Venkatesh and Co issued a qualified conclusion citing material going concern doubt. Company is pursuing land sale, strategic funding, and a rights issue to revive operations. AGM set for Sep 14.

Likely market impact

Going concern flag plus non-operational factory raise survival doubts. Recovery hinges on land sale, investor funding or rights issue success.