SPEL Semiconductor Ltd
BSE:517166
Income Statement
Earnings Waterfall
SPEL Semiconductor Ltd
Revenue
|
-33.7m
INR
|
Cost of Revenue
|
108.6m
INR
|
Gross Profit
|
74.8m
INR
|
Operating Expenses
|
-126.6m
INR
|
Operating Income
|
-51.8m
INR
|
Other Expenses
|
-56.4m
INR
|
Net Income
|
-108.3m
INR
|
Income Statement
SPEL Semiconductor Ltd
Dec-2010 | Mar-2011 | Jun-2011 | Sep-2011 | Dec-2011 | Mar-2012 | Jun-2012 | Sep-2012 | Dec-2012 | Mar-2013 | Jun-2013 | Sep-2013 | Dec-2013 | Mar-2014 | Jun-2017 | Sep-2017 | Dec-2017 | Mar-2018 | Jun-2018 | Sep-2018 | Dec-2018 | Mar-2019 | Jun-2019 | Sep-2019 | Dec-2019 | Mar-2020 | Jun-2020 | Sep-2020 | Dec-2020 | Mar-2021 | Jun-2021 | Sep-2021 | Dec-2021 | Mar-2022 | Jun-2022 | Sep-2022 | Dec-2022 | Mar-2023 | Jun-2023 | Sep-2023 | Dec-2023 | ||
---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
Revenue | ||||||||||||||||||||||||||||||||||||||||||
Revenue |
930
N/A
|
915
-2%
|
872
-5%
|
837
-4%
|
808
-3%
|
798
-1%
|
826
+4%
|
841
+2%
|
858
+2%
|
808
-6%
|
745
-8%
|
721
-3%
|
649
-10%
|
634
-2%
|
117
-81%
|
232
+97%
|
358
+54%
|
417
+17%
|
345
-17%
|
291
-16%
|
253
-13%
|
263
+4%
|
303
+15%
|
334
+10%
|
340
+2%
|
365
+8%
|
320
-12%
|
280
-13%
|
231
-17%
|
159
-31%
|
128
-20%
|
105
-18%
|
92
-12%
|
156
+70%
|
251
+61%
|
339
+35%
|
329
-3%
|
112
-66%
|
59
-47%
|
(34)
N/A
|
(34)
+2%
|
|
Gross Profit | ||||||||||||||||||||||||||||||||||||||||||
Cost of Revenue |
(527)
|
(453)
|
(429)
|
(411)
|
(383)
|
(402)
|
(415)
|
(428)
|
(457)
|
(339)
|
(299)
|
(265)
|
(188)
|
(200)
|
(45)
|
(94)
|
(138)
|
(162)
|
(139)
|
(114)
|
(98)
|
(97)
|
(91)
|
(88)
|
(75)
|
(89)
|
(83)
|
(79)
|
(75)
|
(50)
|
(45)
|
(31)
|
(19)
|
(37)
|
(69)
|
(110)
|
(118)
|
60
|
78
|
111
|
109
|
|
Gross Profit |
403
N/A
|
462
+15%
|
444
-4%
|
426
-4%
|
425
0%
|
396
-7%
|
411
+4%
|
413
+0%
|
401
-3%
|
469
+17%
|
446
-5%
|
456
+2%
|
461
+1%
|
434
-6%
|
72
-83%
|
138
+91%
|
220
+60%
|
255
+16%
|
206
-19%
|
178
-14%
|
155
-13%
|
166
+8%
|
212
+28%
|
246
+16%
|
264
+7%
|
277
+5%
|
237
-14%
|
201
-15%
|
156
-22%
|
110
-30%
|
83
-24%
|
74
-11%
|
73
-1%
|
120
+63%
|
182
+52%
|
229
+25%
|
211
-8%
|
172
-18%
|
138
-20%
|
77
-44%
|
75
-2%
|
|
Operating Income | ||||||||||||||||||||||||||||||||||||||||||
Operating Expenses |
(323)
|
(383)
|
(377)
|
(378)
|
(378)
|
(365)
|
(382)
|
(390)
|
(404)
|
(479)
|
(471)
|
(451)
|
(438)
|
(396)
|
(82)
|
(156)
|
(237)
|
(346)
|
(337)
|
(315)
|
(317)
|
(296)
|
(294)
|
(298)
|
(292)
|
(267)
|
(240)
|
(218)
|
(196)
|
(209)
|
(207)
|
(207)
|
(212)
|
(184)
|
(200)
|
(201)
|
(195)
|
(172)
|
(157)
|
(140)
|
(127)
|
|
Selling, General & Administrative |
(162)
|
(162)
|
(163)
|
(165)
|
(167)
|
(164)
|
(166)
|
(170)
|
(172)
|
(179)
|
(179)
|
(171)
|
(164)
|
(154)
|
(35)
|
(79)
|
(114)
|
(138)
|
(157)
|
(154)
|
(161)
|
(126)
|
(150)
|
(142)
|
(135)
|
(107)
|
(111)
|
(103)
|
(95)
|
(71)
|
(91)
|
(90)
|
(89)
|
(70)
|
(103)
|
(105)
|
(106)
|
(75)
|
(92)
|
(82)
|
(70)
|
|
Depreciation & Amortization |
(86)
|
(88)
|
(89)
|
(90)
|
(91)
|
(94)
|
(102)
|
(110)
|
(118)
|
(118)
|
(117)
|
(116)
|
(112)
|
(110)
|
(16)
|
(33)
|
(49)
|
(63)
|
(60)
|
(55)
|
(53)
|
(51)
|
(52)
|
(51)
|
(50)
|
(50)
|
(48)
|
(46)
|
(44)
|
(43)
|
(43)
|
(44)
|
(45)
|
(47)
|
(49)
|
(47)
|
(44)
|
(39)
|
(34)
|
(32)
|
(29)
|
|
Other Operating Expenses |
(75)
|
(133)
|
(125)
|
(124)
|
(121)
|
(107)
|
(115)
|
(110)
|
(114)
|
(181)
|
(174)
|
(164)
|
(163)
|
(132)
|
(31)
|
(44)
|
(75)
|
(145)
|
(120)
|
(105)
|
(103)
|
(119)
|
(93)
|
(104)
|
(106)
|
(110)
|
(82)
|
(69)
|
(58)
|
(95)
|
(72)
|
(74)
|
(78)
|
(66)
|
(48)
|
(50)
|
(45)
|
(58)
|
(31)
|
(26)
|
(28)
|
|
Operating Income |
79
N/A
|
79
-1%
|
67
-15%
|
48
-28%
|
48
-1%
|
31
-34%
|
30
-5%
|
23
-23%
|
(3)
N/A
|
(10)
-213%
|
(26)
-156%
|
5
N/A
|
23
+357%
|
38
+62%
|
(9)
N/A
|
(18)
-97%
|
(17)
+4%
|
(91)
-424%
|
(132)
-44%
|
(137)
-4%
|
(163)
-19%
|
(130)
+20%
|
(82)
+37%
|
(52)
+37%
|
(27)
+47%
|
10
N/A
|
(3)
N/A
|
(17)
-456%
|
(40)
-143%
|
(99)
-145%
|
(124)
-25%
|
(134)
-8%
|
(138)
-4%
|
(64)
+54%
|
(18)
+72%
|
27
N/A
|
16
-43%
|
(0)
N/A
|
(20)
-35 027%
|
(63)
-220%
|
(52)
+18%
|
|
Pre-Tax Income | ||||||||||||||||||||||||||||||||||||||||||
Interest Income Expense |
(18)
|
(17)
|
(17)
|
(18)
|
(21)
|
(32)
|
(45)
|
(54)
|
(62)
|
(58)
|
(53)
|
(53)
|
(50)
|
(38)
|
(7)
|
(13)
|
(19)
|
(29)
|
(30)
|
(30)
|
(30)
|
(28)
|
(27)
|
(25)
|
(23)
|
(14)
|
(10)
|
(10)
|
(8)
|
(12)
|
(11)
|
(10)
|
(9)
|
(9)
|
(9)
|
(8)
|
(17)
|
(26)
|
(30)
|
(34)
|
(29)
|
|
Non-Reccuring Items |
0
|
0
|
0
|
0
|
0
|
0
|
0
|
(8)
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
(4)
|
13
|
13
|
0
|
17
|
0
|
0
|
(0)
|
(0)
|
(0)
|
(0)
|
0
|
0
|
(28)
|
(28)
|
(28)
|
(28)
|
(57)
|
(57)
|
(57)
|
(112)
|
(89)
|
(119)
|
(136)
|
(105)
|
|
Total Other Income |
15
|
16
|
16
|
15
|
7
|
9
|
8
|
7
|
17
|
11
|
14
|
12
|
13
|
2
|
2
|
12
|
16
|
23
|
40
|
46
|
56
|
49
|
38
|
26
|
14
|
18
|
18
|
21
|
22
|
55
|
52
|
52
|
51
|
14
|
16
|
12
|
14
|
70
|
71
|
71
|
71
|
|
Pre-Tax Income |
77
N/A
|
77
+1%
|
65
-17%
|
46
-29%
|
33
-27%
|
8
-77%
|
(7)
N/A
|
(32)
-351%
|
(48)
-49%
|
(57)
-20%
|
(65)
-14%
|
(36)
+44%
|
(14)
+62%
|
2
N/A
|
(14)
N/A
|
(19)
-38%
|
(25)
-31%
|
(83)
-237%
|
(109)
-31%
|
(122)
-12%
|
(120)
+1%
|
(110)
+8%
|
(72)
+35%
|
(51)
+29%
|
(37)
+28%
|
13
N/A
|
5
-66%
|
(6)
N/A
|
(26)
-356%
|
(84)
-220%
|
(110)
-31%
|
(119)
-8%
|
(124)
-4%
|
(116)
+7%
|
(67)
+42%
|
(25)
+62%
|
(100)
-292%
|
(45)
+55%
|
(98)
-117%
|
(162)
-65%
|
(115)
+29%
|
|
Net Income | ||||||||||||||||||||||||||||||||||||||||||
Tax Provision |
(29)
|
(32)
|
(28)
|
(21)
|
(17)
|
(2)
|
2
|
2
|
7
|
12
|
15
|
13
|
5
|
1
|
0
|
12
|
(3)
|
(1)
|
(3)
|
(10)
|
10
|
3
|
6
|
2
|
(8)
|
(3)
|
(6)
|
(3)
|
3
|
(2)
|
(1)
|
(5)
|
(1)
|
(3)
|
2
|
6
|
2
|
14
|
10
|
8
|
7
|
|
Income from Continuing Operations |
48
|
45
|
37
|
24
|
16
|
5
|
(6)
|
(30)
|
(40)
|
(45)
|
(50)
|
(23)
|
(8)
|
3
|
(14)
|
(7)
|
(27)
|
(85)
|
(112)
|
(132)
|
(111)
|
(107)
|
(66)
|
(49)
|
(45)
|
11
|
(1)
|
(9)
|
(23)
|
(86)
|
(111)
|
(124)
|
(125)
|
(118)
|
(66)
|
(19)
|
(97)
|
(31)
|
(88)
|
(154)
|
(108)
|
|
Net Income (Common) |
48
N/A
|
45
-6%
|
37
-19%
|
24
-34%
|
16
-34%
|
5
-66%
|
(6)
N/A
|
(30)
-434%
|
(40)
-34%
|
(45)
-13%
|
(50)
-11%
|
(23)
+53%
|
(8)
+65%
|
3
N/A
|
(14)
N/A
|
(7)
+50%
|
(27)
-301%
|
(85)
-210%
|
(112)
-32%
|
(132)
-18%
|
(111)
+16%
|
(107)
+3%
|
(66)
+39%
|
(49)
+25%
|
(45)
+9%
|
11
N/A
|
(1)
N/A
|
(9)
-518%
|
(23)
-149%
|
(86)
-275%
|
(111)
-29%
|
(124)
-12%
|
(125)
-1%
|
(118)
+5%
|
(66)
+45%
|
(19)
+71%
|
(97)
-404%
|
(31)
+68%
|
(88)
-184%
|
(154)
-76%
|
(108)
+30%
|
|
EPS (Diluted) |
1.04
N/A
|
0.98
-6%
|
0.8
-18%
|
0.53
-34%
|
0.35
-34%
|
0.11
-69%
|
-0.13
N/A
|
-0.92
-608%
|
-0.87
+5%
|
-0.96
-10%
|
-1.08
-13%
|
-0.5
+54%
|
-0.18
+64%
|
0.07
N/A
|
-0.3
N/A
|
-0.15
+50%
|
-0.59
-293%
|
-1.92
-225%
|
-2.43
-27%
|
-2.87
-18%
|
-2
+30%
|
-2.33
-17%
|
-1.42
+39%
|
-1.07
+25%
|
-0.94
+12%
|
0.23
N/A
|
-0.04
N/A
|
-0.21
-425%
|
-0.51
-143%
|
-1.87
-267%
|
-2.39
-28%
|
-2.68
-12%
|
-2.7
-1%
|
-2.57
+5%
|
-1.42
+45%
|
-0.41
+71%
|
-2.11
-415%
|
-0.67
+68%
|
-1.91
-185%
|
-3.35
-75%
|
-2.35
+30%
|