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SPEL Semiconductor Ltd. Interim / Quarterly Report 2025

Feb 18, 2025

60798_rns_2025-02-18_ed617e83-54d7-47c2-859f-a12490586c19.pdf

Interim / Quarterly Report

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SPEL Semiconductor Limited an IC Assembly & Test Company

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Feb 18, 2025

To,

BSE LIMITED Department of Corporate Services Phiroze Jeejeebhoy Tower Dalal Street, Mumbai – 400 001

Dear Sir/Madam,

Scrip Code: 517166

Sub: Newspaper advertisement pertaining to un-audited financial results of the Company, for the Quarter ended Dec 31, 2024

Pursuant to Regulation 47 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, please find enclosed copies of the newspaper advertisement pertaining to un-audited financial results of the Company, for the Quarter ended Dec 31, 2024.

The advertisements were published in Trinity Mirror (English Language Newspaper) and Makkal Kural (Tamil Language Newspaper) on Feb 15, 2025.

This information will also be hosted on the Company’s website, at http://natronix.net/SPEL.html.

Request you to kindly take the same on record.

Thanking you

Yours faithfully,

For SPEL Semiconductor Limited

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P. Balamurugan Head Operations & Whole-Time Director DIN: 07480881

CIN : L32201TN1984PLC011434 eMail : [email protected] Website : www.spel.com

Registered Office & Factory 5 CMDA Industrial Estate, MM Naga (Chennai) 603 209, India

7

CHENNAI - 15-2-2025

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RAINBOW FOUNDATIONS LIMITED

Foreign devotees drawn to Sanatan Dharma at Maha Kumbh

DBS Bank opens branch to service high net Worth clients

CIN : L55101TN1994PLC027739 Regd off. : #4, Thanikachalam Road, T.Nagar, Chennai-600017

Tel: 044-24344647 / 24354647 | website: www.rainbowfoundations.in drawn to Sanatan Dharma to service high net STATEMENT OF UN-AUDITED FINANCIAL RESULTS FOR THE QUARTER ENDED 31st December 2024 Rs. In Lakhs Worth clients Quarter Quarter Quarter Year ended ended ended ended S. 31-Mar- at Maha Kumbh No. Particulars 31-Dec30-Sep31-Dec2024 2024 2024 2023 Chennai, Feb 15: Coimbatore, Feb 15: diverse customer base, Un-audited Un-audited Un-audited Audited The ongoing Maha DBS Bank India has ancoupled with its growing 1 Total Income from Operations (Net) 3,417.74 3,323.69 2,284.19 9,348.28 Kumbh in Prayagraj has nounced the opening of its internet and mobile pen2 Net Profit from Ordinary activities attracted devotees from newest flagship branch in etration makes it a stra(before Tax, Exceptional and/or Extraordinary items) 181.28 221.68 16.55 429.35 across the world to the Coimbatore, Tamil Nadu tegic center for DBS.Our 3 Net Profit from Ordinary activities after tax 154.18 149.98 9.10 381.87 timeless teachings of today. The branch, located phygitalnetwork of 16 4 Net Profit for the period after tax (after Extraordinary items) 154.18 149.98 9.10 381.87 Sanatan Dharma. A total on Avinashi Road will be branchesin the city and 5 Equity Share Capital (Face value of Rs.10/- per share) 4,961.79 4,961.79 4,961.79 4,961.79 of 296 foreign devotees the bank’s sixteenth in range of digital solutions 6 Reserves (excluding Revaluation Reserve as shown in the Balance Sheet of previous year) 2,670.39 2,528.47 2,008.12 2,257.80 took Guru Diksha from empowercustomerswith the city, where the full 7 Earning Per Share (before extraordinary items) (Face value of Jagadguru Sai Maa suite of offerings will be seamless solutions that Rs.10/- each) (not annualised) Lakshmi Devi, including help them to ‘Live more, (a) Basic 0.31 0.30 0.02 0.77 197 women and 99 available to service HighBank, less’. With this (b) Diluted 0.31 0.30 0.02 0.77 men. These devotees Net Worth (HNI) clients, latest branch launch, we 8 Earning Per Share (after extraordinary items) traveled from 18 different Small and Medium Enlook forward tobeing the (Face value of Rs.10/- each) (not annualised) countries to embrace terprises (SMEs) as well (a) Basic 0.31 0.30 0.02 0.77 bank of choice for more Sanatan Dharma, with inner peace. Hundreds of Dharma with hope, as as large corporates. As a (b) Diluted 0.31 0.30 0.02 0.77 prominent participation from the United States foreign devotees formally received Guru Diksha at it helps them overcome fears, addictions, and the premium branch, it will cater to NRI and private clients, be they HNIs including NRIs, SMEs in- Notes: the Stock Exchange under Regulation 33 of the SEBI (Listing and Other Disclosure Requirements) Regulations, The above is an extract of the detailed format of Quarter ended unaudited Financial Results filed with (130), Canada (48), the Shaktidham camp. constant hustle of modern cluding export-orienteden2015. The full format of the Quarter ended unaudited Financial Results is available on the Stock Exchange Japan (25), Belgium (25), and Australia (15). The Some were seen dancing to Vedic chants like “Om life. The simplicity and clarity of this spiritual banking clients through its DBS Treasures proposition terprises, smallbusinesses and older citizensacross website www.bseindia.com and on the Company's website www.rainbowfoundations.in For Rainbow Foundations LimitedNAVIN JAIN ceremonies were held at the Shaktidham camp in Namah Shivaya,” with visible expressions of path have deeply attracted foreigners,” she said. which has recently been enhanced with a compreCoimbatore.” Place : Chennai Date: 14th Feb 2025 Executive DirectorDIN : 02213825 Sector 17 of the Kumbh peace and contentment. hensive suite of bespoke The Maha Kumbh has city. Jagadguru Sai Maa benefits and cross-border AASTAMANGALAM FINANCE LIMITED In a world increasingly Lakshmi Devi explained given Sanatan Dharma a renewed global presence, solutions. (Formerly UPASANA FINANCE LIMITED)CIN: L65191TN1985PLC011503 burdened by war, stress, illness, addiction, and that Sanatan Dharma, with its roots in ancient as foreigners embrace it ing Director & Head Bharath Mani, ManagRegd off: No.51 Hunters Road, Choolai, Chennai 600112E-mail: [email protected] personal loss, the simplicity and tranquility w i s d o m , o f f e r s a guiding light to today’s in their quest for peace, love, and self-realization. - National Distribution, DBS Bank India said, Statement of Unaudited Financial Results for the Quarter ended 31.12.2024 Scrip Code: 511764, ISIN: INE819K01014 (Rs. In Lakhs) of Sanatan Dharma have anxious youth. “People Many have pledged to become a beacon for from outside India are spread these teachings “Coimbatore’s unique Quarter Ended Nine months ended Year Ended many foreigners seeking looking at Sanatan across the world. business environment, SN Particulars 31.12.2024 30.09.2024 31.12.2023 31.12.2024 31.12.2023 31.03.2024

(Rs. In Lakhs
Particulars Quarter Ended Nine months ended Year Ended
31.12.2024 30.09.2024 31.12.2023 31.12.2024 31.12.2023 31.03.2024
Unaudited Unaudited Unaudited Unaudited Unaudited Audited
Total Income 424.83 418.46 225.67 1129.98 481.68 703.04
Net Proft / (Loss) for the period (before Tax,
Exceptional and/or Extraordinary items)
341.77 334.85 175.31 898.59 323.21 481.34
Net Proft / (Loss) for the period before tax (after
Exceptional and / or Extraordinary items)
341.77 334.85 175.31 898.59 323.21 481.34
Net Proft / (Loss) for the period after tax (after
Exceptional and / or Extraordinary items)
255.75 250.21 131.19 672.42 241.87 360.19
Total Comprehensive Income for the period
[Comprising Proft / (Loss) for the period (after
tax) and Other Comprehensive Income (after tax)]
255.75 250.21 131.19 672.42 241.87 360.19
Equity Share Capital 890.98
Reserves (excluding Revaluation Reserve) as
shown in the Audited Balance Sheet for the year
ended 31st March 2024
2,877.30
Earnings Per Share (of Rs.10/- each) (for
continuing and discontinued operations):
1. Basic :
2. Diluted :
2.87
2.87
2.81
2.81
1.47
1.47
7.55
7.55
5.65
5.65
4.04
4.04

Arca AI partners Longevity India to enhance lifestyle wellness, healthcare

Chennai, Feb 15: of Science (IISc), which serves as Arca AI, a visionary in artificial a unified hub for deep research, intelligence (AI)-driven healthcare discovery, and pioneering technolsolutions, is proud to announce ogy development, driving advancetwo groundbreaking collaborations ments in healthy aging for India. aimed at progressive patient care, This collaboration focuses on demedical education, and longevity velopment of a highly specialized research. The partnerships with applications, designed for compreLongevity India, IISc, Bangalore hensive data gathering, integration and Believers Church Medical and analysis in longevity research. College Hospital, Kerala mark a The goal is to provide researchers significant step forward in harwith a robust platform to track nessing cutting-edge technology to biomarkers, analyze genetic and drive impactful transformations in lifestyle patterns, and generate prehealthcare and scientific research. dictive models that can contribute Arca AI will be the key technolto driving advancements in healthy ogy partner for Longevity India, aging of India. anchored by the Indian Institute Transforming Patient Care and

Medical Education with AI at Believers Church Medical College Hospital, Kerala

Arca AI is partnering with Believers Church Medical College Hospital, Kerala to integrate AIdriven solutions that propose to redefine patient-physician interaction, enhance clinical decision-making, streamline hospital workflows, and improve patient outcomes. This collaboration aims to leverage machine learning models, predictive analytics, and automation to optimize treatment plans, reduce diagnostic delays, and provide real-time insights to healthcare professionals.

Note: 1. The above is an extract of the detailed format of Quarterly Results filed with the Stock Exchanges under Regulation 33 of the SEBI (Listing and Other Disclosure Requirements) Regulations, 2015. The full format of the Quarterly Financial Results is available on the website of the Stock Exchange www.bseindia.com

  1. The above results have been reviewed by the Audit Committee and approved by the Board of Directors at their meetings held on 14.02.2025

For AASTAMANGALAM FINANCE LIMITED Sd/BHAVIKA M JAIN Director

Place: Chennai Date: 14.02.2025

TAMILNADU STEEL TUBES LTD TAMILNADU STEEL TUBES LTD TAMILNADU STEEL TUBES LTD TAMILNADU STEEL TUBES LTD TAMILNADU STEEL TUBES LTD TAMILNADU STEEL TUBES LTD
Regd. Offce : No.22, 1st Floor, Wheatcroft Road,
Nungambakkam, Chennai - 600 034
Statement of Unaudited Standalone Financial Results for the Quarter and Nine Months Ended 31-12-2024
Rs. in Lakhs
(1) (2) (3) (4) (5) (6)
Particualars 3 months
ended
Preceeding
3 months
ended
Corresponding
3 months
ended
9 months
ended
9 months
ended
Year
Ended
31-Dec-24
Unaudited
30-Sep-24
Unaudited
31-Dec-23
Unaudited
31-Dec-24
Unaudited
31-Dec-23
Unaudited
31-Mar-24
Audited
1 Income from operations
(a)Net sales/income from operations
(b)Other Income
1,611.15
3.66
1,645.38
5.97
1,449.35
(0.19)
5,350.75
12.17

5,257.97

11.13

7,149.54

50.07
2 Total income from operations net
Expenses:
1,614.81 1,651.35 1,449.16 5,362.92
5,269.10

7,199.61
(a)Cost of Raw Material Consumed 1,501.05 1,475.83 1,411.47 4,889.85
4,893.73

6,510.34
(b)Purchases of Stock in Trade
(c) Changes in Inventories of Finished Goods, Work in progress
and Stock in trade
(87.23) (28.47) (162.41) (155.42) (208.12) (97.69)
(d)Employee benefts expense 103.79 105.38 98.50 318.53
300.23

399.28
(e)Depreciation and amortisation expense 7.07 7.08 8.47 21.19
25.24

33.99
(f)Finance costs 17.54 11.97 16.38 46.89
45.86

58.90
(g)Other expenses 70.47 73.56 77.26 223.67
205.56

286.18
Total expenses 1,612.68 1,645.36 1,449.67 5,344.70
5,262.50

7,191.00
3 Proft before Tax(1 - 2) 2.13 6.00 (0.51) 18.21
6.61

8.61
4 Tax expense
Tax - Earlier Years - - - -
Current Tax - - -
Deferred Tax (0.25) (2.86) 0.21 (3.34) 0.27
19.72
Total Tax Expense(net) (0.25) (2.86) 0.21 (3.34) 0.27
19.72
5 Proft After Tax(PAT) 1.88 3.13 (0.30) 14.88
6.87

28.32
6 Other Comprehensive Income
A(i)Items that will not be reclassifed toproft or loss
- - - - (5.37)
(ii) Income tax relating to items that will not be reclassifed to
proft or loss
B(i)Items that will be reclassifed toproft or loss
-
-
-
-
-
-
-
-

-
-
B(i)Items that will be reclassifed toproft or loss
Total Other Comprehensive Income for the period / Year (Com-
prising proft and other comprehensive Income for theperiod)
-
-
-
-
-
-
-
-

-
(5.37)
7 Total Comprehensive Income for the period / Year (Comprising
proft and other comprehensive Income for theperiod)
1.88 3.13 (0.30) 14.88
6.87

22.95
8 Paid-up equity share capital (Face Value of the Share Rs. 10 512.48 512.48 512.48 512.48 512.48 512.48
each)
9
10
Reserve excluding Revaluation Reserves as per balance sheet of
previous accounting year
Earningsper share(of Rs.10 /- each) (not annualised):
- 412.78
(a)Basic 0.04 0.06 (0.01) 0.29
0.13

0.55
(b)Diluted 0.04 0.06 (0.01) 0.29
0.13

0.55
See accompanyingnote to the fnancial results

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RAJ TELEVISION NETWORK LIMITED

CIN: L92490TN1994PLC027709 Regd Office: No. 32, Poes Road, Second Street, Teynampet, Chennai- 600018 Telephone: 044-24351307/1898, E-mail: [email protected] , Website: www.rajtvnet.in STATEMENT OF UNAUDITED STANDALONE FINANCIAL RESULTS FOR THE QUARTER AND NINE MONTHS ENDED DECEMBER 31, 2024

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The Board of Directors of the Company, at the meeting held on February 13, 2025, approved the Unaudited Financial Results for the quarter and nine months ended December 31, 2024.

The Financial Results along with the Limited Review Report have been posted on the Company’s website at www.rajtvnet.in and can be accessed by scanning the QR code.

//By order of the Board// For Raj Television Network Limited Place: Chennai M Raajhendhran Date: 13.02.2025 Managing Director DIN: 00821144 Note: The above information is in accordance with Regulation 33 read with Regulation 47(1) of SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015.

SPEL Semiconductor Limited an IC Assembly & Test Company CIN: L32201TN1984PLC011434 Registered Office & Factory : No. 5, CMDA Industrial Estate, Maraimalai Nagar, Tamil Nadu - 603209 Email: [email protected] Website: www.spel.com [Regulation 47(1)(b) of the SEBI (LODR) Regulations, 2015] EXTRACT OF STATEMENT OF UNAUDITED FINANCIAL RESULTS FOR THE QUARTER ENDED 31ST DECEMBER 2024

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----- Start of picture text -----

( ` in Lakhs)
Quarter Ended Year to date Ended Year Ended
Sl.no Particulars 31.12.2024 30.09.2024 31.12.2023 31.12.2024 31.12.2023 31.03.2024
(Unaudited) (Unaudited) (Unaudited) (Unaudited) (Unaudited) (Audited)
1 Total Income from Operations 188.56 139.14 227.97 541.17 962.14 1200.41
2 Net Profit/(Loss) for the period (Before Tax and/or Exceptional items) (156.58) (244.67) (195.24) (586.46) (513.95) (660.79)
3 Net Profit/(Loss) for the period before Tax (after Exceptional items) (485.77) (466.86) (440.54) (1,311.83) (1,227.74) (1636.96)
4 Net Profit/(Loss) for the period after Tax (after Exceptional items) (482.47) (464.61) (426.37) (1,305.07) (1,202.96) (1678.74)
5 Total Comprehensive Income for the period [Comprising Profit/ (Loss)
for the period (after tax) and Other Comprehensive Income ( after tax )] (458.23) (464.61) (429.48) (1,280.83) (1,212.29) (1644.94)
6 Equity Share capital 4613.25 4613.25 4613.25 4613.25 4613.25 4613.25
7 Other Equity as shown in the Audited Balance Sheet of the previous year. - - - - - (1305.20)
8 Earnings per share (of �10 /- each) for continuing and discontinuing
operations :
Basic and Diluted (1.05) (1.01) (0.92) (2.83) (2.61) (3.64)
Notes:
The above is an extract of the detailed format of the unaudited Financial Results of the Company for the quarter and half year ended Dec.31, 2024 filed with the Bombay
Stock Exchange (BSE) under Regulation 33 of the SEBI (Listing and Other Disclosure Requirements) Regulations, 2015. The full format of the Financial Results is
available on the BSE website (www.bseindia.com) and Company's website (www.spel.com).
For and on behalf of the Board of Directors
P. Balamurugan
Place : Chennai Head Operations Whole-Time Director
Date : February 14, 2025 DIN: 07480881
----- End of picture text -----

NOTE: 1 The above results have been reviewed by the Audit Committee and then approved by the Board of Directors at their meetings held on 14.02.25. These results have been subjected to “Limited Review” by the Statutory Auditors of the Company. The Limited Review Report does not contain any qualification. The Review Report has been filed with the Stock Exchange and is available on Company’s website. 2. The above results have been prepared in accordance with the recognition and measurement principles of the Companies (Ind. Acc. Standards) Rules, 2015 (Ind AS), as amended from time to time, prescribed under Section 133 of the Companies Act 2013 and other recognised Accounting practices and policies to the extent applicable.

  1. As the Company’s business activity falls within a single segment viz. “Manufacturing of Steel Tubes” and the sales substantially being in the domestic market, the same is reflective of the disclosure requirements of IND AS 108- Operating Segments. 4. Effective 1st April 2018, the Company has adopted Ind AS 115 “Revenue from Contracts with customers”. Based on the Assessment done by the Management, there is no material impact on the revenue recognised during the period. 5. Figures of the previous period have been regrouped / reclassified wherever considered necessary.

for TAMILNADU STEEL TUBES LTD. N SUDHARSAN PLACE : CHENNAI WHOLETIME DIRECTOR DATE : 14.02.2025 DIN - 08562284

15 2 2025 7

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ேத� : 14.02.2025
இய��ன�
இட�: ெச�ைன DIN : 000586663

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30 ேஜா�க��� ��மண�: உதய�� �டா�� நட�� ைவ�தா�

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T X z q v z _ r { s U | } b f ~  ~ U T X z q a W Z ^ € g V W  ‚ ƒ „ † ‡ ˆ ‰ ‰ ˆ ‰ ˆ ����: SEBI (ப��ய� க���பா�க� ம��� ெவ��� ேதைவக�) ��க� 2015, �� 33� �� �டா� எ�ேச��க�� தா�க� ெச�ய�ப���ள காலா���கான ���ைல ���க�� ��வான வ�வ��� ���கமாக ேம�க�டைவ உ�ள�. த�யான ம��� ஒ���ைண�த ���ைல ���க�� ��ைமயான வ�வ� �டா� எ�ேச��க�� இைணயதள� www.bseindia.com, www.nse.india.com ம��� க�ெப��� இைணயதள� http://megasoft.com/investor–services.html� உ�ள�. GEM SPINNERS INDIA LTD Regd. Office: 14, Mangalam Village, Madhuranthangam Taluk, Kancheepuram District - 603 107 Corporate Office: 78, Cathedral Road, Chennai - 600086 CIN: L17111TN1990PLC019791 E-mail ID: [email protected] STATEMENT OF FINANCIAL RESULTS FOR THE THIRD QUARTER AND NINE MONTHS ENDED 31st DECEMBER, 2024 (UNAUDITED) (Rs. in lakhs) Quarter ended Nine Months ended Year ended 31.12.2024 30.09.2024 31.12.2023 31.12.2024 31.12.2023 31.03.2024 Unaudited Unaudited Unaudited Unaudited Unaudited Audited 1 Total Income from operations 0.00 0.00 0.00 0.00 0.00 0.00 2 Net Profit / (Loss) for the period (before Tax, Exceptional and/or Extraordinary items) (11.06) (9.59) (15.67) (48.22) (42.43) (58.39) 3 Net Profit / (Loss) for the period before Tax (after Exceptional and/or Extraordinary items) (11.06) (9.59) (15.67) (48.22) (42.43) (58.39) 4 Net Profit / (Loss) for the period after Tax (after Exceptional and/or Extraordinary items) (11.06) (9.59) (15.67) (48.22) (42.43) (58.39) 5 Total Comprehensive Income for the period [Comprising Profity/(Loss) for the period (after tax) and Other Comprehensive Income (after tax) (11.06) (9.59) (15.67) (48.22) (42.43) (58.39) 6 Equity Share Capital 3068.60 3068.60 3068.60 3068.60 3068.60 3068.60 7 Reserves (excluding Revaluation Reserve) (3272.52) (3261.78) (3210.76) (3272.52) (3210.76) (3227.30) 8 Securities Premium Account 0.00 0.00 0.00 0.00 0.00 0.00 9 Net worth (206.92) (193.18) (142.16) (206.92) (142.16) (158.70) 10 Paid up Debt Capital/Outstanding Debt NA NA NA NA NA NA 11 Outstanding Redeemable Preference Shares NA NA NA NA NA NA 12 Debt Equity Ratio NA NA NA NA NA NA Earnings Per Share (of Rs.___/- each) (for continuing and discontinued operations) - 13 (a) Basic (0.02) (0.02) (0.03) (0.08) (0.07) (0.10) (b) Diluted 14 Capital Redemption Reserve NA NA NA NA NA NA 15 Debenture Redemption Reserve NA NA NA NA NA NA 16 Debt Service Coverage Ratio NA NA NA NA NA NA 17 Interest Service Coverage Ratio NA NA NA NA NA NA

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Note: The above is an extract of the detailed format of Quarterly / Nine Months Ended Financial Results filed with the Stock Exchange under Regulation 33 of the SEBI (Listing and Other Disclosure Requirements) Regulations, 2015. The full format of the Quarterly / Nine Months Ended Financial Results are available on the Stock Exchange websites (www.bseindia.com) NOTES:

  1. During the quarter there was no complaint received from the investors. 2. During the quarter there were no trading activities.

  2. During the quarter, the Company has provided Depreciation on Plant & Machineries considering the life of the assets. 4. The above results have been reviewed by the Audit Committee and the same were approved and taken on record by the Board of Directors at the meeting held on 14th February 2025

  3. Previous Quarter’s figures have been regrouped / reclassified wherever necessary.

for GEM SPINNERS INDIA LIMITED Place: Chennai S.GOPAL Date : 14.02.2025 DIRECTOR