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 01-04-2026
Date of end of financial year 31-03-2027
Date of board meeting when results were approved 13-08-2026
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 07-08-2026
Description of presentation currency INR
Level of rounding used in financial results Lakhs
Reporting Type Quarterly
Reporting Quarter First 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
Segment Reporting Single segment
Description of single segment 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 Operating Segments. Accordingly, there are no other business or geographical segments to be reported under IND AS 108.
Start date and time of board meeting 13-08-2026   16:00:00
End date and time of board meeting 13-08-2026   19:15:00
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 01-04-2026 01-04-2026
B Date of end of reporting period 30-06-2026 30-06-2026
C Whether results are audited or unaudited Unaudited Unaudited
D Nature of report standalone or consolidated Consolidated Consolidated
1 Income
Revenue from operations 15,455.27 15,455.27
Other income 198.21 198.21
Total income 15,653.48 15,653.48
2 Expenses
(a) Cost of materials consumed 11,147.59 11,147.59
(b) Purchases of stock-in-trade 0.00 0.00
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade (555.25) (555.25)
(d) Employee benefit expense 756.69 756.69
(e) Finance costs 521.89 521.89
(f) Depreciation, depletion and amortisation expense 337.19 337.19
(f) Other Expenses
1 Other Expenses 1,681.89 1,681.89
Total other expenses 1,681.89 1,681.89
Total expenses 13,890.00 13,890.00
3 Total profit before exceptional items and tax 1,763.48 1,763.48
4 Exceptional items 0.00 0.00
5 Total profit before tax 1,763.48 1,763.48
6 Tax expense
7 Current tax 512.78 512.78
8 Deferred tax (54.41) (54.41)
9 Total tax expenses 458.37 458.37
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 1,305.11 1,305.11
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 1,305.11 1,305.11
17 Other comprehensive income net of taxes (1.23) (1.23)
18 Total Comprehensive Income for the period 1,303.88 1,303.88
19 Total profit or loss, attributable to
Profit or loss, attributable to owners of parent 1,303.24 1,303.24
Total profit or loss, attributable to non-controlling interests 1.88 1.88
20 Total Comprehensive income for the period attributable to
Comprehensive income for the period attributable to owners of parent 1,302.00 1,302.00
Total comprehensive income for the period attributable to owners of parent non-controlling interests 1.88 1.88
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 8.31 8.31
Diluted earnings (loss) per share from continuing operations 8.31 8.31
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 8.31 8.31
Diluted earnings (loss) per share from continuing and discontinued operations 8.31 8.31
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) 7.The consolidated Unaudited financial results for the quarter ended on June 30, 2026 were reviewed by the Audit Committee and approved by the Board of Directors of the Company. 8.The Statutory Auditors has given their Limited Review Report on the consolidated Un-Audited financial results for the quarter ended on June 30, 2026. 9.The Company is engaged in the business of design and manufacturing of electrical, automobile, and irrigation products and component which constitute single business segment in terms of Accounting Standard 17 on Segment Reporting. Accordingly, there are no other business or geographical segments to be reported under Accounting Standard 17. 10.The above financials are available on the Company’s website - https://spectrum-india.com 11.Mr. Deepak Suresh Chaudhari, Chairman and Managing Director of the Company, is authorized by the Board of Directors of the Company for signing the financial results (Standalone and Consolidated) for the Quarter and year ended on June 30, 2026 and other related documents. 12.The Certificate of MD/CEO and CFO in terms of Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015 in respect of the above results has been placed before the Board of Directors. 13.Note on Revision of Consolidated Quarterly Financial Information for the Quarter Ended March 31, 2026 – The Company has identified an inadvertent error in the consolidated quarterly financial information previously published for the quarter ended March 31, 2026. The Company has accordingly revised the affected quarterly figures to reflect the correct amounts. The revision relates solely to the quarterly financial information for the quarter ended March 31, 2026 and has no impact on the consolidated financial statements for the financial year ended March 31, 2026. The annual figures for the year ended March 31, 2026 were correctly computed and disclosed and remain unchanged. Accordingly, the revision is limited to the quarterly financial information previously reported for the quarter ended March 31, 2026 and does not have any impact on the annual consolidated financial statements or the consolidated financial position and performance of the Company for the year ended March 31, 2026.



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 01-04-2026 01-04-2026
Date of end of reporting period 30-06-2026 30-06-2026
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 01-04-2026 01-04-2026
B Date of end of reporting period 30-06-2026 30-06-2026
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 gain/(Loss) on defined benefit plans (1.75) (1.75)
Total Amount of items that will not be reclassified to profit and loss (1.75)
2 Income tax relating to items that will not be reclassified to profit or loss (0.52) (0.52)
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 (1.23) (1.23)