Spectra Industries Ltd (SPECTRA) Financials - Quarterly Results, Profit & Loss, Balance Sheet, Cash Flow Spectra Industries Ltd reported sales of ₹0 Cr, operating profit of ₹-0.18 Cr (OPM -) and net profit of ₹-1.23 Cr for the quarter ended Dec 2023. Figures in ₹ crore, consolidated where available.
SPECTRA quarterly results (₹ Cr) Metric Mar 2022 Jun 2022 Sep 2022 Dec 2022 Mar 2023 Jun 2023 Sep 2023 Dec 2023 Sales 0 0 0 0 0 0 0 0 Expenses 0.48 0.05 0.34 0.07 0.16 0.03 0.11 0.18 Operating Profit -0.48 -0.05 -0.34 -0.07 -0.16 -0.03 -0.11 -0.18 Other Income 0.27 0 0 0 0 0 0 0.18 Interest 4.45 0.15 2.41 1.28 -1.54 1.13 1.13 1.13 Depreciation 0.13 0.13 0.13 0.13 0.13 0.1 0.1 0.1 Profit before tax -4.79 -0.33 -2.88 -1.48 1.25 -1.26 -1.34 -1.23 Tax -3.34% 0% 0% 0% -8.8% 0% 0% 0% Net Profit -4.63 -0.34 -2.88 -1.48 1.36 -1.26 -1.34 -1.23 EPS in Rs -6.54 -0.48 -4.07 -2.09 1.92 -1.78 -1.89 -1.74
SPECTRA profit & loss, annual (₹ Cr) Metric Mar 2019 Mar 2020 Mar 2021 Mar 2022 Mar 2023 TTM Sales 0.53 0 0 0 0 0 Expenses 28.27 0.36 0.21 0.64 0.62 0.48 Operating Profit -27.74 -0.36 -0.21 -0.64 -0.62 -0.48 OPM -5,233.96% - - - - - Other Income 0.07 0.02 0.01 0.27 0 0.18 Interest 0.96 7.85 4.69 5.2 2.3 1.85 Depreciation 0.65 0.64 0.6 0.53 0.53 0.43 Profit before tax -29.28 -8.83 -5.49 -6.1 -3.45 -2.58 Tax -0.68% -0.34% 0.36% -2.62% -3.19% - Net Profit -29.08 -8.79 -5.5 -5.94 -3.34 -2.47 EPS in Rs -41.08 -12.42 -7.77 -8.39 -4.72 -3.49 Dividend Payout 0% 0% 0% 0% 0% -
SPECTRA balance sheet (₹ Cr) Metric Mar 2020 Mar 2021 Mar 2022 Mar 2023 Sep 2023 Equity Capital 7.08 7.08 7.08 7.08 7.08 Reserves -44.59 -50.09 -56.03 -59.37 -61.97 Borrowings 44.57 48.78 53.22 53.65 56.08 Other Liabilities 7.33 7.49 7.18 9.4 6.54 Total Liabilities 14.39 13.26 11.45 10.76 7.73 Fixed Assets 10.37 9.77 9.15 8.62 5.73 CWIP 0 0 0 0 0 Investments 0 0 0 0 0 Other Assets 4.02 3.49 2.3 2.14 2 Total Assets 14.39 13.26 11.45 10.76 7.73
SPECTRA cash flows (₹ Cr) Metric Mar 2019 Mar 2020 Mar 2021 Mar 2022 Mar 2023 Cash from Operating Activity -1.91 7.19 4.01 4.58 5.76 Cash from Investing Activity 0.07 0.02 0.01 0.1 0 Cash from Financing Activity -1.07 -7.31 -4.12 -4.72 -5.76 Net Cash Flow -2.9 -0.1 -0.1 -0.04 0.01 Free Cash Flow -1.91 7.19 4.01 4.67 5.76 CFO/OP 6% -1,972% -1,900% -716% -929%
SPECTRA ratios Metric Mar 2019 Mar 2020 Mar 2021 Mar 2022 Mar 2023 Debtor Days 2,451.7 - - - - Inventory Days 17.15 23,360 - 365 365 Days Payable 140.28 1,96,005 - 6,216.41 12,045 Cash Conversion Cycle 2,328.56 - - - - Working Capital Days -25,178.11 - - - - ROCE -117% -12.63% -12.47% -23.11% -40.85%