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Company Profile |
Balance Sheet |
Profit & Loss |
Half-Yearly
Results |
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Notes to Accounts |
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Financial Ratios |
Yearly High-Lows |
Company History |
Capital Structure |
Board of Directors |
Share Holding
Pattern |
Key Executives |
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Profit &
Loss of
SPEL Semiconductor Ltd.
| Profit & Loss |
| Rs. cr |
| Period and months |
2008/03 |
2007/03 |
2006/03 |
2005/03 |
2004/03 |
| INCOME |
| Net Operating Income |
73.22 |
54.13 |
46.29 |
36.37 |
81.56 |
| |
| EXPENSES |
| Material Consumption |
32.13 |
21.95 |
19.21 |
15.49 |
66.98 |
| Manufacturing Expenses |
3.72 |
3.92 |
3.17 |
2.34 |
1.95 |
| Personel Expenses |
12.36 |
10.38 |
8.77 |
8.28 |
6.19 |
| Selling Expenses |
2.32 |
2.56 |
1.77 |
0.23 |
0.48 |
| Administrative Expenses |
6.18 |
4.19 |
3.98 |
4.77 |
3.73 |
| Capitalised Expenses |
0.00 |
0.00 |
0.00 |
0.00 |
0.00 |
| |
| Cost of Sales |
56.70 |
43.00 |
36.91 |
31.11 |
79.33 |
| |
| Reported PBDIT |
16.51 |
11.12 |
9.38 |
5.26 |
2.24 |
| |
| Other Recuring Income |
3.26 |
0.19 |
3.46 |
4.31 |
2.39 |
| Adjusted PBDIT |
19.78 |
11.32 |
12.84 |
9.57 |
5.63 |
| |
| Depreciation |
6.07 |
4.26 |
3.81 |
3.90 |
2.25 |
| Other Write-offs |
0.00 |
0.00 |
0.00 |
0.00 |
0.00 |
| |
| Adjusted PBIT |
13.71 |
7.06 |
9.03 |
5.67 |
3.38 |
| |
| Finanical Expenses |
2.79 |
1.46 |
1.23 |
1.61 |
2.39 |
| |
| Adjusted PBT |
10.92 |
5.60 |
7.80 |
4.05 |
0.99 |
| |
| Tax Charges |
3.61 |
2.45 |
1.54 |
1.21 |
0.56 |
| |
| Adjusted PAT |
7.31 |
3.14 |
6.26 |
2.85 |
0.43 |
| Non-recurring Items |
0.00 |
0.77 |
-0.45 |
-1.38 |
0.00 |
| Other Non-cash Adjustments |
0.00 |
0.00 |
0.00 |
0.00 |
0.00 |
| |
| REPORTED PAT |
7.31 |
3.91 |
5.81 |
1.47 |
0.43 |
| |
| APPROPRIATIONS |
| Equity Dividend |
0.00 |
0.00 |
0.00 |
0.00 |
0.00 |
| Preference Dividend |
0.00 |
0.00 |
0.00 |
0.00 |
0.00 |
| Retained Earnings |
9.68 |
2.37 |
-1.54 |
-12.08 |
-13.55 |
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Half
- yearly results |
| Rs. cr |
| year |
2008/09 |
2007/09 |
var |
2008/03 |
2006/03 |
var |
2008/03 |
2006/03 |
var |
| period |
1st Half |
1st Half |
% |
2nd Half |
2nd Half |
% |
Full Year |
Full Year |
% |
| |
| Sales Income |
45.31 |
33.31 |
36.03 |
39.51 |
23.74 |
66.43 |
72.81 |
46.29 |
57.29 |
| Other Income |
0.98 |
0.42 |
133.33 |
3.25 |
0.28 |
1,060.71 |
3.67 |
3.54 |
3.67 |
| Total Expenditure |
35.76 |
25.49 |
40.29 |
28.28 |
19.24 |
46.99 |
53.77 |
37.43 |
43.65 |
| Interest |
1.60 |
1.29 |
24.03 |
1.50 |
0.58 |
158.62 |
2.79 |
1.23 |
126.83 |
| Gross Profit |
8.92 |
6.95 |
28.35 |
12.96 |
4.21 |
207.84 |
19.91 |
11.17 |
78.25 |
| Depreciation |
3.68 |
2.82 |
30.50 |
3.24 |
1.61 |
101.24 |
6.07 |
3.82 |
58.90 |
| Tax Charges |
1.79 |
1.84 |
-2.72 |
1.78 |
0.23 |
673.91 |
3.61 |
1.54 |
134.42 |
| Extra Ordinary Items |
0.00 |
0.00 |
NA |
-2.92 |
0.00 |
NA |
-2.92 |
0.00 |
NA |
| Reported PAT |
3.45 |
2.29 |
50.66 |
5.02 |
2.36 |
112.71 |
7.31 |
5.81 |
25.82 |
| Prior Year Adjustment |
0.00 |
0.00 |
NA |
0.00 |
0.00 |
NA |
0.00 |
0.00 |
NA |
| Reswritten Back |
0.00 |
0.00 |
NA |
0.00 |
0.00 |
NA |
0.00 |
0.00 |
NA |
| Equity Capital |
46.13 |
46.10 |
0.07 |
46.13 |
45.45 |
1.50 |
46.13 |
45.45 |
1.50 |
| Res and Surplus |
0.00 |
0.00 |
NA |
13.69 |
0.00 |
NA |
13.69 |
0.07 |
19,457.14 |
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Key Financial
Ratios |
| |
2008/03 |
2007/03 |
2006/03 |
2005/03 |
2004/03 |
| Per Share |
| EPS |
1.59 |
0.86 |
1.28 |
0.32 |
0.14 |
| CEPS |
2.90 |
1.80 |
2.12 |
1.18 |
0.88 |
| Book Value |
12.97 |
10.64 |
9.67 |
8.40 |
6.67 |
| Dividend/Share |
0.00 |
0.00 |
0.00 |
0.00 |
0.00 |
| Operating Profit / Share |
3.58 |
2.45 |
2.06 |
1.16 |
0.74 |
| Net Operating Income / Share |
15.88 |
11.90 |
10.18 |
8.00 |
27.03 |
| Free Reserves / Share |
1.60 |
0.52 |
-0.33 |
-1.62 |
-3.36 |
| |
| Profitability Ratios |
| OPM |
22.55 |
20.54 |
20.25 |
14.45 |
2.74 |
| GPM |
14.26 |
12.67 |
12.01 |
3.73 |
-0.02 |
| NPM |
9.55 |
7.20 |
11.67 |
3.64 |
0.50 |
| RONW |
12.81 |
6.49 |
14.22 |
6.60 |
2.14 |
| |
| Liquidity ratios |
| Debt/Equity |
0.78 |
0.60 |
0.44 |
0.36 |
2.83 |
| Current Ratio |
1.37 |
1.78 |
1.36 |
1.36 |
1.45 |
| Quick Ratio |
0.90 |
0.67 |
0.36 |
0.35 |
0.27 |
| Interest Cover |
7.09 |
7.76 |
10.47 |
5.73 |
2.36 |
| |
| Turn Over Ratios |
| Sales/Total Assets |
6.30 |
5.51 |
10.14 |
8.25 |
6.04 |
| Sales/Fixed Assets |
0.79 |
0.80 |
0.78 |
0.76 |
1.28 |
| Sales/Current Assets |
1.69 |
2.42 |
2.67 |
2.17 |
1.86 |
| |
| Miscellaneous |
| No of Days of Working Capital |
57.16 |
65.32 |
35.52 |
43.65 |
59.64 |
| CAR |
0.00 |
0.00 |
0.00 |
0.00 |
0.00 |
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