Integrated Filing — IndAS



General information about company

Scrip Code 544386
NSE Symbol SPECTRUM
MSEI Symbol NOTLISTED
ISIN INE01EO01010
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 26-05-2026
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 20-05-2026
Description of presentation currency INR
Level of rounding used in financial results Lakhs
Reporting Type Quarterly
Reporting Quarter Fourth quarter
Nature of report standalone or consolidated Consolidated
Whether results are audited or unaudited for the quarter ended Audited
Whether results are audited or unaudited for the Year to date for current period ended/year ended Audited
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 26-05-2026   15:30:00
End date and time of board meeting 26-05-2026   19:40:00
Whether cash flow statement is applicable on company Yes
Type of cash flow statement Cash Flow Indirect
Declaration of unmodified opinion or statement on impact of audit qualification Declaration of unmodified opinion



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 01-01-2026 01-04-2025
B Date of end of reporting period 31-03-2026 31-03-2026
C Whether results are audited or unaudited Audited Audited
D Nature of report standalone or consolidated Consolidated Consolidated
1 Income
Revenue from operations 28,295.14 52,594.22
Other income 199.48 535.54
Total income 28,494.62 53,129.76
2 Expenses
(a) Cost of materials consumed 20,146.55 37,763.45
(b) Purchases of stock-in-trade 0.00 0.00
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade (741.89) (2,141.68)
(d) Employee benefit expense 1,324.86 2,714.52
(e) Finance costs 739.12 1,483.34
(f) Depreciation, depletion and amortisation expense 622.59 1,213.57
(f) Other Expenses
1 Other Expenses 3,013.37 6,286.80
Total other expenses 3,013.37 6,286.80
Total expenses 25,104.60 47,320.00
3 Total profit before exceptional items and tax 3,390.02 5,809.76
4 Exceptional items 0.00 0.00
5 Total profit before tax 3,390.02 5,809.76
6 Tax expense
7 Current tax 928.70 1,510.29
8 Deferred tax (184.99) (148.37)
9 Total tax expenses 743.71 1,361.92
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 2,646.31 4,447.84
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 2,646.31 4,447.84
17 Other comprehensive income net of taxes 0.80 (4.94)
18 Total Comprehensive Income for the period 2,647.11 4,442.90
19 Total profit or loss, attributable to
Profit or loss, attributable to owners of parent 2,655.27 4,441.87
Total profit or loss, attributable to non-controlling interests (8.96) 5.97
20 Total Comprehensive income for the period attributable to
Comprehensive income for the period attributable to owners of parent 2,653.99 4,434.86
Total comprehensive income for the period attributable to owners of parent non-controlling interests (8.92) 6.01
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 0.00
23 Earnings per share
i Earnings per equity share for continuing operations
Basic earnings (loss) per share from continuing operations 16.93 28.33
Diluted earnings (loss) per share from continuing operations 16.93 28.33
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 16.93 28.33
Diluted earnings (loss) per share from continuing and discontinued operations 16.93 28.33
24 Debt equity ratio
25 Debt service coverage ratio
26 Interest service coverage ratio
27 Disclosure of notes on financial results



Remarks

Debt equity ratio
Debt service coverage ratio
Interest service coverage ratio


Statement of Asset and Liabilities

Amount in (Lakhs)

Particulars Year ended (dd-mm-yyyy)
Date of start of reporting period 01-04-2025
Date of end of reporting period 31-03-2026
Whether results are audited or unaudited Audited
Nature of report standalone or consolidated Consolidated
Assets
1 Non-current assets
Property, plant and equipment 11,197.53
Capital work-in-progress 17,193.42
Investment property
Goodwill 0.00
Other intangible assets 154.72
Intangible assets under development
Biological assets other than bearer plants
Investments accounted for using equity method
Non-current financial assets
Non-current investments 84.36
Trade receivables, non-current
Loans, non-current 0.00
Other non-current financial assets
1 Rigth to use of Assets 3,275.30
2 Other Finacial Assets 587.16
Total of other non-current financial assets 3,862.46
Total non-current financial assets 3,946.82
Deferred tax assets (net) 0.00
Other non-current assets
1 Other non-current assets 4,873.74
Total of other non-current assets 4,873.74
Total non-current assets 37,366.23
2 Current assets
Inventories 15,308.79
Current financial asset
Current investments 0.00
Trade receivables, current 8,652.11
Cash and cash equivalents 1,051.88
Bank balance other than cash and cash equivalents 2,272.24
Loans, current 346.53
Other current financial assets
Total of other current financial assets 152.67
Total current financial assets 12,475.43
Current tax assets (net) 0.00
Other current assets
1 Other current assets 1,627.56
Total of other current assets 1,627.56
Total current assets 29,411.78
3 Non-current assets classified as held for sale
4 Regulatory deferral account debit balances and related deferred tax Assets
Total assets 66,778.01
Equity and liabilities
1 Equity
Equity attributable to owners of parent
Equity share capital 1,571.38
Other equity 22,869.40
Total equity attributable to owners of parent 24,440.78
Non controlling interest 47.68
Total equity 24,488.46
2 Liabilities
Non-current liabilities
Non-current financial liabilities
Borrowings, non-current 12,659.29
Trade payables, non-current
(A) Total outstanding dues of micro enterprises and small enterprises
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises
Total Trade payable
Other non-current financial liabilities
1 Lease Liabilities 2,530.66
Total of other non-current financial liabilities 2,530.66
Total non-current financial liabilities 15,189.95
Provisions, non-current 182.96
Deferred tax liabilities (net) 550.34
Deferred government grants, Non-current 0.00
Other non-current liabilities
1 other long-term liabilities 4,438.74
Total of other non-current liabilities 4,438.74
Total non-current liabilities 20,361.99
Current liabilities
Current financial liabilities
Borrowings, current 9,250.98
Trade payables, current
(A) Total outstanding dues of micro enterprises and small enterprises 1,584.15
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises 7,439.23
Total Trade payable 9,023.38
Other current financial liabilities
1 Lease Liabilities 487.42
2 other Financial Liablities 474.72
Total of other current financial liabilities 962.14
Total current financial liabilities 19,236.50
Other current liabilities 500.59
1 Other Current Liabilities 500.59
Total of other current liabilities 500.59
Provisions, current 38.09
Current tax liabilities (Net) 2,152.38
Deferred government grants, Current 0.00
Total current liabilities 21,927.56
3 Liabilities directly associated with assets in disposal group classified as held for sale 0.00
4 Regulatory deferral account credit balances and related deferred tax liability 0.00
Total liabilities 42,289.55
Total equity and liabilites 66,778.01
Disclosure of notes on assets and liabilities Textual Information(1)



Text Block

Textual Information(1) 9. The above consolidated financial results were audited by the Statutory Auditors, reviewed by the Audit Committee, and approved by the Board of Directors at their meeting held on 26/05/2026. 10. The Statutory Auditors have issued their Audit Reports on the Consolidated Financial Results/Financial Statements of the Company for the quarter and financial year ended March 31, 2026, which were reviewed by the Audit Committee and approved by the Board of Directors at their respective meetings held on May 26, 2026. The Audit Reports are unmodified and do not contain any qualification, reservation, adverse remark or disclaimer requiring explanation. The Company has also submitted the requisite declaration in this regard to the Stock Exchange(s). 11. The consolidated annual financial results include the results for the quarter ended March 31, 2026 being the balancing figure between the audited figures in respect of the full financial year and the published unaudited year to date figures up to the third quarter of the current financial year which were subject to limited review by us. 12. Previous period figures have been regrouped/ rearranged wherever considered necessary. The above financials are available on the Company’s website – www.spectrum-india.com



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 01-01-2026 01-04-2025
Date of end of reporting period 31-03-2026 31-03-2026
Whether results are audited or unaudited Audited Audited
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 01-01-2026 01-04-2025
B Date of end of reporting period 31-03-2026 31-03-2026
C Whether results are audited or unaudited Audited Audited
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-mesurement gain/(Loss) on defined benefit Plans 0.93 (7.02)
Total Amount of items that will not be reclassified to profit and loss 0.93 (7.02)
2 Income tax relating to items that will not be reclassified to profit or loss 0.13 (2.08)
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 0.80 (4.94)



Cash flow statement, indirect

Amount in (Lakhs)

Particulars Year ended (dd-mm-yyyy)
A Date of start of reporting period 01-04-2025
B Date of end of reporting period 31-03-2026
C Whether results are audited or unaudited Audited
D Nature of report standalone or consolidated Consolidated
Statement of cash flows
Cash flows from used in operating activities
Profit before tax 5,809.76
Adjustments for reconcile profit (loss)
Adjustments for finance costs 0.00
Adjustments for decrease (increase) in inventories (7,669.04)
Adjustments for decrease (increase) in trade receivables, current 3,794.21
Adjustments for decrease (increase) in trade receivables, non-current 0.00
Adjustments for decrease (increase) in other current assets (3,724.07)
Adjustments for decrease (increase) in other non-current assets (294.71)
Adjustments for other financial assets, non-current 0.00
Adjustments for other financial assets, current 0.00
Adjustments for other bank balances 0.00
Adjustments for increase (decrease) in trade payables, current 4,958.45
Adjustments for increase (decrease) in trade payables, non-current 0.00
Adjustments for increase (decrease) in other current liabilities (155.68)
Adjustments for increase (decrease) in other non-current liabilities 5,601.05
Adjustments for depreciation and amortisation expense 1,213.57
Adjustments for impairment loss reversal of impairment loss recognised in profit or loss 0.00
Adjustments for provisions, current 29.87
Adjustments for provisions, non-current 0.00
Adjustments for other financial liabilities, current 0.00
Adjustments for other financial liabilities, non-current 0.00
Adjustments for unrealised foreign exchange losses gains 0.00
Adjustments for dividend income 0.00
Adjustments for interest income 249.45
Adjustments for share-based payments 0.00
Adjustments for fair value losses (gains) 0.00
Adjustments for undistributed profits of associates 0.00
Other adjustments for which cash effects are investing or financing cash flow 0.00
Other adjustments to reconcile profit (loss) 0.00
Other adjustments for non-cash items 240.40
Share of profit and loss from partnership firm or association of persons or limited liability partnerships 0.00
Total adjustments for reconcile profit (loss) 3,744.60
Net cash flows from (used in) operations 9,554.36
Dividends received 0.00
Interest paid (1,252.63)
Interest received 0.00
Income taxes paid (refund) 1,359.84
Other inflows (outflows) of cash 0.00
Net cash flows from (used in) operating activities 9,447.15
Cash flows from used in investing activities
Cash flows from losing control of subsidiaries or other businesses 0.00
Cash flows used in obtaining control of subsidiaries or other businesses 0.00
Other cash receipts from sales of equity or debt instruments of other entities 0.00
Other cash payments to acquire equity or debt instruments of other entities 0.00
Other cash receipts from sales of interests in joint ventures 0.00
Other cash payments to acquire interests in joint ventures 0.00
Cash receipts from share of profits of partnership firm or association of persons or limited liability partnerships 0.00
Cash payment for investment in partnership firm or association of persons or limited liability partnerships 0.00
Proceeds from sales of property, plant and equipment 0.00
Purchase of property, plant and equipment 14,270.47
Proceeds from sales of investment property 379.48
Purchase of investment property 0.00
Proceeds from sales of intangible assets 0.00
Purchase of intangible assets 0.00
Proceeds from sales of intangible assets under development 0.00
Purchase of intangible assets under development 0.00
Proceeds from sales of goodwill 0.00
Purchase of goodwill 0.00
Proceeds from biological assets other than bearer plants 0.00
Purchase of biological assets other than bearer plants 0.00
Proceeds from government grants 0.00
Proceeds from sales of other long-term assets 0.00
Purchase of other long-term assets 0.00
Cash advances and loans made to other parties 0.00
Cash receipts from repayment of advances and loans made to other parties 0.00
Cash payments for future contracts, forward contracts, option contracts and swap contracts 0.00
Cash receipts from future contracts, forward contracts, option contracts and swap contracts 0.00
Dividends received 0.00
Interest received 249.45
Income taxes paid (refund) 0.00
Other inflows (outflows) of cash 25.88
Net cash flows from (used in) investing activities (13,615.66)
Cash flows from used in financing activities
Proceeds from changes in ownership interests in subsidiaries 0.00
Payments from changes in ownership interests in subsidiaries 0.00
Proceeds from issuing shares 904.46
Proceeds from issuing other equity instruments 0.00
Payments to acquire or redeem entity's shares 0.00
Payments of other equity instruments 0.00
Proceeds from exercise of stock options 0.00
Proceeds from issuing debentures notes bonds etc 0.00
Proceeds from borrowings 5,357.15
Repayments of borrowings 0.00
Payments of lease liabilities 238.80
Dividends paid 0.00
Interest paid 1,252.63
Income taxes paid (refund) 0.00
Other inflows (outflows) of cash 0.00
Net cash flows from (used in) financing activities 4,770.18
Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes 601.67
Effect of exchange rate changes on cash and cash equivalents
Effect of exchange rate changes on cash and cash equivalents 0.00
Net increase (decrease) in cash and cash equivalents 601.67
Cash and cash equivalents cash flow statement at beginning of period 450.21
Cash and cash equivalents cash flow statement at end of period 1,051.88





Details of Impact of Audit Qualification

Amount in (Lakhs)

Whether results are audited or unaudited Audited
Declaration of unmodified opinion or statement on impact of audit qualification Declaration of unmodified opinion
Auditor's opinion
Declaration pursuant to Regulation 33 (3) (d) of SEBI (LODR) Regulation, 2015: The company declares that its Statutory Auditor/s have issued an Audit Report with unmodified opinion for the period on Standalone results Yes
Sr No. Audit firm's name Whether the firm holds a valid peer review certificate issued by Peer Review Board of ICAI Certificate valid upto
1 SHARP AARTH & CO LLP Yes 31-01-2028