Audited Results of SPEL Semiconductor Ltd. Company

(Rs in Cr.)	Mar 31, 2025	Mar 31, 2024	Mar 31, 2023	Mar 31, 2022	Mar 31, 2021
Operating Income	7.86	12	11.16	15.65	15.92
Manufacturing Expenses	2.44	2.51	0	0	0
Personnel Expenses	3.91	3.95	7.49	7.04	7.08
Selling Expenses	0	0	0	0	0
Administrative Expenses	3.20	2.30	5.78	6.62	9.51
Expenses Capitalised	0	0	0	0	0
Cost Of Sales	13.55	14.57	7.22	17.33	21.55
Operating Profit	-5.68	-2.57	3.94	-1.69	-5.63
Other Recurring Income	1.65	1.41	6.96	1.36	5.45
Adjusted PBDIT	-4.03	-1.16	10.90	-0.33	-0.17
Financial Expenses	2.88	2.57	2.56	0.86	1.16
Depreciation	2	2.88	3.95	4.69	4.30
Other Write offs	0	0	0	0	0
Adjusted PBT	-8.92	-6.61	4.39	-5.88	-5.64
Tax Charges	-0.44	0.42	-1.43	0.29	0.19
Adjusted PAT	-8.48	-7.03	5.82	-6.17	-5.83
Non Recurring Items	-12.57	-9.76	-9.04	-6	-1.16
Other Non Cash adjustments	0	0	0	0	0
Reported Net Profit	-21.05	-16.79	-3.09	-11.84	-8.63
Equity Dividend	0	0	0	0	0
Preference Dividend	0	0	0	0	0
Retained Earnings	-36.57	-16	2.92	13.26	25.43

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