Spectrum Statements
53
Data from Spectrum`s earning releases including common size income statement and balance sheet.
Common size analysis evaluates financial statements by expressing each line item as a percentage of a base amount for that period.
Key Information:
Report currency:
INR - Indian rupee
Last reporting period:
30 Sep, 2023
Next reporting period:
28 Mar, 2024
Report frequency:
Semi-annual
Earnings release date:
—
Expected release date:
—
Spectrum Income Statement
B
M
INR (except Earnings per share)
Financial
Revenue
Cost of sales
Gross profit
Research and development
Selling, general and administrative
Total operating expenses
Operating income
Interest expense
Other income
Income before tax
Provision for income taxes
Net income
Diluted earnings per share
Shares outstanding after dilution
103.82
26.1 %
100
19.495
12.7
84.322
3010.7 %
87.3
—
0
1.757
2.3
26.603
-6.5 %
21.6
57.719
284.1 %
65.7
-0.326
-0.6
0.313
0.4
57.706
281.8 %
65.4
—
0
57.706
264.2 %
65.4
5.043
11.443
82.331
10.2 %
100
85.228
145.1
-2.897
-104.7 %
-45.1
—
0
4.176
7.4
28.461
37.4 %
48.2
-31.358
-175.7 %
-93.3
-1.161
-0.6
0.784
1.6
-31.735
-181.4 %
-92.2
3.418
7.5
-35.153
-190.2 %
-99.7
-7.252
4.848
74.732
-21.2 %
100
12.618
10.9
62.114
558.2 %
89.1
—
0
2.489
5.7
20.711
-15.7 %
25.4
41.403
373.6 %
63.7
-2.792
-4.1
0.376
1.1
38.987
313 %
60.7
—
0
38.987
311.2 %
60.7
8.041
4.848
94.81
41.8 %
100
85.373
114.9
9.437
-77.9 %
-14.9
—
0
4.98
7.6
24.57
-2.7 %
24.3
-15.133
-186.8 %
-39.2
-3.165
-2.4
-0.005
-0.2
-18.302
-215 %
-41.8
0.162
0.3
-18.464
-216 %
-42.04
-3.807
4.849
66.875
-0.2 %
100
24.184
42.1
42.691
9 %
57.9
—
0
2.355
3.7
25.259
-48.9 %
36.3
17.432
270.1 %
21.6
-3.445
-4.2
1.932
5
15.919
207.8 %
22.3
—
0
15.919
160.9 %
22.3
3.283
4.848
67.001
20.5 %
100
27.841
46.8
39.16
2.6 %
53.2
—
0
2.599
4.7
49.398
85.2 %
102.4
-10.248
-189 %
-49.2
-4.668
-6.05
0.162
0.2
-14.764
-303.2 %
-55.1
11.39
28.6
-26.144
-459.9 %
-83.7
-6.732
26.702
55.607
75.4 %
100
17.421
35.7
38.186
49.7 %
64.3
—
0
1.753
4
26.666
-10.3 %
41.5
11.52
372.6 %
22.8
-5.074
-9.9
0.818
0.6
7.264
189.7 %
13.5
—
0
7.264
188.8 %
13.5
1.498
4.848
31.704
-43.7 %
100
6.198
23.4
25.506
-52.6 %
76.6
—
0
2.356
16.6
29.731
-19.4 %
186.8
-4.225
-124.9 %
-110.2
-6.954
-42.4
3.084
34.4
-8.096
-184.8 %
-118.2
0.087
1.1
-8.183
-185.7 %
-119.3
-1.688
4.848
56.27
—
100
2.412
-60.2
53.858
—
160.2
—
0
2.698
5.6
36.887
—
108.6
16.971
—
51.7
-7.6
-14.3
0.181
0.7
9.552
—
38.1
—
0
9.552
—
38.1
1.97
4.848