Spel Semiconductor reported net loss of Rs 0.40 crore in the quarter ended December 2011 as against net profit of Rs 0.44 crore during the previous quarter ended December 2010. Sales declined 14.83% to Rs 17.46 crore in the quarter ended December 2011 as against Rs 20.50 crore during the previous quarter ended December 2010.
| Particulars | Quarter Ended |
| | Dec. 2011 | Dec. 2010 | % Var. |
| Sales | 17.46 | 20.50 | -15 |
| OPM % | 15.58 | 14.15 | 10 |
| PBDT | 1.74 | 2.91 | -40 |
| PBT | -0.60 | 0.66 | PL |
| NP | -0.40 | 0.44 | PL |