SPEL Semiconductor Ltd (SPELS) Financials - Quarterly Results, Profit & Loss, Balance Sheet, Cash Flow SPEL Semiconductor Ltd reported sales of ₹8.34 Cr, operating profit of ₹1.35 Cr (OPM 16.19%) and net profit of ₹-0.9 Cr for the quarter ended Mar 2015. Figures in ₹ crore, consolidated where available.
SPELS quarterly results (₹ Cr) Metric Dec 2012 Mar 2013 Jun 2013 Sep 2013 Dec 2013 Mar 2014 Dec 2014 Mar 2015 Sales 19.51 16.61 15.67 20.27 12.35 15.09 12.74 8.34 Expenses 17.52 14.89 12.97 15.42 8.97 11.29 9.13 6.99 Operating Profit 1.99 1.72 2.7 4.85 3.38 3.8 3.61 1.35 OPM 10.2% 10.36% 17.23% 23.93% 27.37% 25.18% 28.34% 16.19% Other Income 0.39 0.39 0.3 0.19 0.48 0.17 0.23 0.38 Interest 1.44 1.26 1.14 1.5 1.08 0.99 1.03 0.98 Depreciation 3.12 1.78 2.96 2.96 2.7 2.34 2.75 1.87 Profit before tax -2.18 -0.93 -1.1 0.58 0.08 0.64 0.06 -1.12 Tax -33.49% -46.24% -27.27% 29.31% 25% -1.56% 16.67% -19.64% Net Profit -1.45 -0.49 -0.8 0.41 0.06 0.66 0.05 -0.9 EPS in Rs -0.31 -0.11 -0.17 0.09 0.01 0.14 0.01 -0.2
SPELS profit & loss, annual (₹ Cr) Metric Mar 2012 Mar 2013 Mar 2014 Mar 2015 Mar 2016 Mar 2017 Sales 79.78 80.77 63.39 47.2 25.85 35.67 Expenses 67.26 70 48.65 34.85 35.38 36.96 Operating Profit 12.52 10.77 14.74 12.35 -9.53 -1.29 OPM 15.69% 13.33% 23.25% 26.17% -36.87% -3.62% Other Income 0.86 1.23 1.14 1.38 -0.33 2.63 Interest 3.25 5.84 4.71 4.05 3.05 2.67 Depreciation 9.38 11.85 10.96 10.13 10.72 7.11 Profit before tax 0.75 -5.69 0.21 -0.45 -23.63 -8.44 Tax 28% -20.39% -52.38% -26.67% -16.17% 4.5% Net Profit 0.54 -4.53 0.32 -0.33 -19.8 -8.81 EPS in Rs 0.12 -0.98 0.07 -0.07 -4.29 -1.91 Dividend Payout 0% 0% 0% 0% 0% 0%
SPELS balance sheet (₹ Cr) Metric Mar 2013 Mar 2014 Mar 2015 Mar 2016 Mar 2017 Equity Capital 46.13 46.13 46.13 46.13 46.13 Reserves 41.18 41.51 40.87 21.07 12.25 Borrowings 33.1 30.34 27.3 16.16 28.23 Other Liabilities 27.67 27.41 30.16 47.02 36.6 Total Liabilities 148.08 145.39 144.46 130.38 123.21 Fixed Assets 118.87 108.57 98.11 87.2 68.88 CWIP 0 0 0 0 0 Investments 0 0 0 0 0 Other Assets 29.21 36.82 46.35 43.18 54.33 Total Assets 148.08 145.39 144.46 130.38 123.21
SPELS cash flows (₹ Cr) Metric Mar 2013 Mar 2014 Mar 2015 Mar 2016 Mar 2017 Cash from Operating Activity 13.24 5.12 5.81 -6.96 -15.54 Cash from Investing Activity -3.36 1.48 0.38 0.91 6.83 Cash from Financing Activity -10.61 -6.83 -6.32 6.01 14.24 Net Cash Flow -0.73 -0.23 -0.13 -0.05 5.53 Free Cash Flow 9.53 4.46 5.69 -6.96 -15.54 CFO/OP 125% 36% 48% 73% 1,205%
SPELS ratios Metric Mar 2013 Mar 2014 Mar 2015 Mar 2016 Mar 2017 Debtor Days 24.4 54.47 43.61 53.94 158.5 Inventory Days 166.68 381.23 2,093.72 1,177.89 344.06 Days Payable 97.81 166.72 557.55 345.15 351.87 Cash Conversion Cycle 93.27 268.98 1,579.78 886.68 150.68 Working Capital Days -37.69 7.14 39.13 -214.48 20.06 ROCE 0.12% 4.13% 3.1% -19.67% -7.61%