Integrated Filing — IndAS



General information about company

Scrip Code 544386
NSE Symbol SPECTRUM
MSEI Symbol NOTLISTED
ISIN INEO1EO01010
Name of company SPECTRUM ELECTRICAL INDUSTRIES LIMITED
Type of company Main Board
Class of security Equity
Date of start of financial year 01-04-2025
Date of end of financial year 31-03-2026
Date of board meeting when results were approved 22-01-2026
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 16-01-2026
Description of presentation currency INR
Level of rounding used in financial results Lakhs
Reporting Type Quarterly
Reporting Quarter Third quarter
Nature of report standalone or consolidated Consolidated
Whether results are audited or unaudited for the quarter ended Unaudited
Whether results are audited or unaudited for the Year to date for current period ended/year ended Unaudited
Segment Reporting Single segment
Description of single segment The Company is engaged in the business of design and manufacture of electrical, automobile, and irrigation component which constitute single business segment in terms of IND AS108 on Segment Reporting. Accordingly, there are no other business or geographical segments to be reported under IND AS 108
Start date and time of board meeting 22-01-2026   15:30:00
End date and time of board meeting 22-01-2026   17:20:00
Whether cash flow statement is applicable on company
Type of cash flow statement
Declaration of unmodified opinion or statement on impact of audit qualification Not applicable



Financial Results Ind-AS

Amount in (Lakhs)

Particulars 3 months/ 6 months ended (dd-mm-yyyy) Year to date figures for current period ended (dd-mm-yyyy)
A Date of start of reporting period 01-10-2025 01-04-2025
B Date of end of reporting period 31-12-2025 31-12-2025
C Whether results are audited or unaudited Unaudited Unaudited
D Nature of report standalone or consolidated Consolidated Consolidated
1 Income
Revenue from operations 12,530.59 32,841.81
Other income 119.99 547.44
Total income 12,650.58 33,389.25
2 Expenses
(a) Cost of materials consumed 9,174.12 23,617.38
(b) Purchases of stock-in-trade 0.00 0.00
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade (854.99) (1,897.62)
(d) Employee benefit expense 779.58 1,940.82
(e) Finance costs 482.48 1,203.86
(f) Depreciation, depletion and amortisation expense 299.60 880.13
(f) Other Expenses
1 Other Expences 1,535.27 4,590.73
Total other expenses 1,535.27 4,590.73
Total expenses 11,416.06 30,335.30
3 Total profit before exceptional items and tax 1,234.52 3,053.95
4 Exceptional items 0.00 0.00
5 Total profit before tax 1,234.52 3,053.95
6 Tax expense
7 Current tax 317.60 724.43
8 Deferred tax (103.75) (34.84)
9 Total tax expenses 213.85 689.59
10 Net movement in regulatory deferral account balances related to profit or loss and the related deferred tax movement 0.00 0.00
11 Net Profit Loss for the period from continuing operations 1,020.67 2,364.36
12 Profit (loss) from discontinued operations before tax 0.00 0.00
13 Tax expense of discontinued operations 0.00 0.00
14 Net profit (loss) from discontinued operation after tax 0.00 0.00
15 Share of profit (loss) of associates and joint ventures accounted for using equity method 0.00 0.00
16 Total profit (loss) for period 1,020.67 2,364.36
17 Other comprehensive income net of taxes (2.87) (8.61)
18 Total Comprehensive Income for the period 1,017.80 2,355.75
19 Total profit or loss, attributable to
Profit or loss, attributable to owners of parent 0.00 0.00
Total profit or loss, attributable to non-controlling interests 0.00 0.00
20 Total Comprehensive income for the period attributable to
Comprehensive income for the period attributable to owners of parent 0.00 0.00
Total comprehensive income for the period attributable to owners of parent non-controlling interests 0.00 0.00
21 Details of equity share capital
Paid-up equity share capital 1,571.38 1,571.38
Face value of equity share capital 10 10
27 Details of debt securities
22 Reserves excluding revaluation reserve
23 Earnings per share
i Earnings per equity share for continuing operations
Basic earnings (loss) per share from continuing operations 6.44 14.99
Diluted earnings (loss) per share from continuing operations 6.44 14.99
ii Earnings per equity share for discontinued operations
Basic earnings (loss) per share from discontinued operations 0 0
Diluted earnings (loss) per share from discontinued operations 0 0
ii Earnings per equity share
Basic earnings (loss) per share from continuing and discontinued operations 6.44 14.99
Diluted earnings (loss) per share from continuing and discontinued operations 6.44 14.99
24 Debt equity ratio
25 Debt service coverage ratio
26 Interest service coverage ratio
27 Disclosure of notes on financial results Textual Information(1)



Disclosure of notes on financial results

Textual Information(1) 1.In terms of Regulation 33 of the SEBI (Listing Obligation and Disclosure Requirements) Regulations, 2015, as amended, the above consolidated financial results were reviewed and recommended by the Audit committee and approved by the Board of Directors at its meeting held on 22nd January, 2026. The statutory auditors have reviewed the consolidated financial results for the quarter and nine months ended on 31st December, 2025. 2.The consolidated financial results have been prepared in accordance with Indian Accounting Standards (Ind AS) notified under Section 133 of the Companies Act, 2013 read with the Companies (Indian Accounting Standard Rules), 2015 (as amended) and in terms of Regulation 33 of the SEBI (Listing Obligation and Disclosure Requirements) Regulations, 2015, as amended (Listing Regulations). 3.The Statutory Auditors has given their Limited Review Report on the Consolidated Un-Audited financial results for the quarter and nine months ended on 31st December, 2025. 4.The Company is engaged in the business of design and manufacturing of electrical, automobile, and irrigation component which constitute single business segment in terms of IND AS 108 on Segment Reporting. Accordingly, there are no other business or geographical segments to be reported under IND AS 108. 5.The above financial results are available on the Company's website - https://spectrum-india.com.



Remarks

Debt equity ratio
Debt service coverage ratio
Interest service coverage ratio


Format for Reporting Segment wise Revenue, Results and Capital Employed along with the company results

Amount in (Lakhs)

Particulars 3 months/ 6 month ended (dd-mm-yyyy) Year to date figures for current period ended (dd-mm-yyyy)
Date of start of reporting period 01-10-2025 01-04-2025
Date of end of reporting period 31-12-2025 31-12-2025
Whether results are audited or unaudited Unaudited Unaudited
Nature of report standalone or consolidated Consolidated Consolidated
1 Segment Revenue (Income)
(net sale/income from each segment should be disclosed)
Total Segment Revenue
Less: Inter segment revenue
Revenue from operations
2 Segment Result
Profit (+) / Loss (-) before tax and interest from each segment
Total Profit before tax
i. Finance cost
ii. Other Unallocable Expenditure net off Unallocable income
Profit before tax
3 (Segment Asset - Segment Liabilities)
Segment Asset
Total Segment Asset
Un-allocable Assets null null
Net Segment Asset null null
4 Segment Liabilities
Segment Liabilities
Total Segment Liabilities
Un-allocable Liabilities null null
Net Segment Liabilities null null
Disclosure of notes on segments



Other Comprehensive Income

Amount in (Lakhs)

Particulars 3 months/ 6 months ended (dd-mm-yyyy) Year to date figures for current period ended (dd-mm-yyyy)
A Date of start of reporting period 01-10-2025 01-04-2025
B Date of end of reporting period 31-12-2025 31-12-2025
C Whether results are audited or unaudited Unaudited Unaudited
D Nature of report standalone or consolidated Consolidated Consolidated
Other comprehensive income [Abstract]
1 Amount of items that will not be reclassified to profit and loss
1 Re-measurement gains/(Loss) on defined benefit Plans (3.98) (11.93)
Total Amount of items that will not be reclassified to profit and loss (3.98) (11.93)
2 Income tax relating to items that will not be reclassified to profit or loss (1.11) (3.32)
3 Amount of items that will be reclassified to profit and loss
Total Amount of items that will be reclassified to profit and loss
4 Income tax relating to items that will be reclassified to profit or loss
5 Total Other comprehensive income (2.87) (8.61)