Speciality Restaurants Limited, Fundamental analysis

Industry Industry name	Hotels & Restaurants
Variance Full Year Net Profit Variance	37
Equity Latest Equity	48.24
Face Value Latest Face Value	10
Reserves Total Reserve	298.18
Dividend Full Year Dividend %	10
Sales Turnover Full Year Net Sales	476.47
Net Profit Full Year Net Profit	24.37
Full Year CPS Full Year Cash Per Share	16.7
Earning Per Share Full Year Earning Per Share	5.1
Quarter CPS Latest quarter Cash Per Share	0
Latest Quarter Date Latest Quarter Yrc	Mar 1, 2026
Latest Quarter Sales Latest Quarter Net Sales	116.42
Previous EPS Previous earnings per share	0
Book Value Book value	71.8
Networth Full Year Return on Networth	5.68
Price/Book Value Price to Book value	1.83844
Yearly PE ratio Full Year Price to Earning per share	26.1
Yearly PC ratio Full Year Price to Cash Per Share	7.9
Bse value BSE Value in lakhs	0.77
Nse value NSE Value in lakhs	28.69
High 52 week high	154
Low 52 week low	83
Price NSE Current market price	132
CPM Current market price	132

Market cap BSE / NSE Market Cap	636.95
Net profit Latest Quarter Net Profit	3.32
Net profit variance Latest Quarter Net Profit variance	39
Result year Trailing latest month	Mar 1, 2026
TTM Sales Trailing Twelve 12 month Net Sales	419.66
TTM OP Trailing Twelve 12 month Operating Profit	72.02
TTM OPM Trailing Twelve 12 month Operating Profit Margin	17.16
TTM GP Trailing Twelve 12 month Gross Profit	83.22
TTM GPM Trailing Twelve 12 month Gross Profit Margin	17.47
TTM NP Trailing Twelve 12 month Net Profit	27.01
TTM NPV Trailing Twelve 12 month Net Profit Variane	37.3
TTM EPS Trailing Twelve 12 month EPS	5.05
TTM PE Trailing Twelve 12 month PE	26.15
TTM CPS Trailing Twelve 12 month CPS	0
Month CPS Month Cash Per Share	0
TTM Depreciation Trailing Twelve 12 month Depreciation	45.39
Equity Latest Equity	48.24
LTP Latest Price (BSE/NSE)	132
Gross block Latest Gross Block	479.66
Loans Total loans	154.15
Advances Latest Advances for Banks	0
Net profit asset Latest Assets	0
Year OPM Full Year Operating Profit Margin	17.4
Year GPM Full Year Gross Profit Margin	18.2
Quarter OPM Latest quater Operation Profit Margin	15.1

	Jun 2024	Sep 2024	Dec 2024	Mar 2025	Jun 2025	Sep 2025	Dec 2025	Mar 2026
+ Sales	103	104	126	103	109	116	135	116
YOY Sales Growth %	9%	7%	8%	7%	5%	12%	7%	13%
Gross Sales	103	104	126	103	109	116	135	116
+ Expenses	87	89	100	88	91	97	110	99
Material Cost %	30%	30%	30%	30%	29%	29%	28%	29%
Raw Material Cost	31	31	38	31	32	34	38	34
Manufacturing Cost %	27%	29%	25%	27%	27%	28%	29%	29%
Employee Cost %	23%	23%	20%	24%	23%	22%	20%	23%
Other Cost %	4%	4%	5%	3%	4%	5%	4%	4%
Raw Materials %	30%	30%	30%	30%	29%	29%	28%	29%
Other Manufacturing Expenses %	27%	29%	25%	27%	27%	28%	29%	29%
Selling & Administration %	4%	4%	5%	3%	4%	5%	4%	4%
Operating Profit	16	15	26	15	18	19	25	18
OPM %	15%	15%	21%	15%	16%	17%	19%	15%
+ Other Income	8	3	3	4	6	4	5	4
Miscellaneous Income	8	3	3	4	6	4	5	4
Interest	4	3	4	4	4	4	4	4
Depreciation	11	12	13	13	13	14	14	15
Profit before tax	9	4	13	3	6	6	12	3
+ Tax %	18%	21%	28%	17%	21%	19%	31%	9%
Current Tax	0	0	1	0	1	0	2	2
Deferred Tax	1	0	3	0	1	1	2	-2
+ Net Profit	8	3	9	2	5	4	8	3
Extraordinary Income / Expense	0	0	0	0	0	0	-3	0
Exceptional Item	0	0	0	0	0	0	-3	0
Minority Interest (After Tax)	0	0	0	0	0	0	0	0
Net Profit After Minority Interest	7	3	9	2	5	5	9	3
EPS in Rs	1.55	0.56	1.92	0.50	1.06	0.96	1.76	0.69

	Mar 2016	Mar 2017	Mar 2018	Mar 2019	Mar 2020	Mar 2021	Mar 2022	Mar 2023	Mar 2024	Mar 2025
+ Sales	321	312	297	346	358	150	253	375	405	436
Sales Growth %		-3%	-5%	17%	3%	-58%	68%	48%	8%	8%
Gross Sales	316	312	297	346	358	150	253	375	405	436
Other Operating Income	5	0	0	0	0	0	0	0	0	0
+ Expenses	304	314	306	334	343	152	217	298	335	364
Material Cost %	33%	32%	32%	31%	32%	30%	30%	30%	30%	30%
Raw Material Cost	106	101	95	109	113	45	76	114	123	131
Manufacturing Cost %	13%	13%	14%	13%	13%	17%	12%	11%	10%	10%
Employee Cost %	26%	27%	26%	24%	23%	23%	18%	20%	22%	22%
Other Cost %	23%	28%	31%	28%	28%	32%	25%	19%	20%	21%
Raw Materials %	33%	32%	32%	31%	32%	30%	30%	30%	30%	30%
Power & Fuel %	6%	6%	6%	6%	6%	6%	4%	4%	4%	4%
Other Manufacturing Expenses %	7%	7%	8%	8%	8%	11%	8%	6%	6%	6%
Selling & Administration %	18%	23%	23%	23%	13%	26%	19%	16%	17%	18%
Miscellaneous Expenses %	5%	6%	6%	5%	15%	5%	6%	3%	3%	3%
Operating Profit	17	-1	-9	12	15	-2	36	76	70	73
OPM %	5%	-0%	-3%	4%	4%	-1%	14%	20%	17%	17%
+ Other Income	8	9	8	9	25	21	14	33	22	19
Miscellaneous Income	8	9	8	9	10	21	14	25	22	19
Exceptional Income	0	0	0	0	0	4	0	0	0	0
Interest	0	0	0	0	21	17	15	14	15	14
Depreciation	28	33	30	29	57	32	27	32	42	49
Profit before tax	-3	-25	-31	-7	-39	-29	8	63	35	29
+ Tax %	109%	14%	-71%	-15%	2%	-1%	0%	-53%	15%	23%
Current Tax	1	1	0	1	-1	0	0	0	1	2
Deferred Tax	-4	-4	22	0	0	0	0	-33	4	4
+ Net Profit	0	-22	-53	-8	-38	-29	8	97	30	22
Profit Growth %		-8508%	144%	-85%	388%	-23%	-128%	1088%	-69%	-27%
Extraordinary Income / Expense	0	0	-10	0	-27	4	0	0	0	0
Exceptional Item	0	0	-10	0	-27	4	0	0	0	0
Minority Interest (After Tax)	0	0	0	0	0	0	0	0	-1	0
Net Profit After Minority Interest	0	-26	-47	-8	-38	-29	8	97	29	22
EPS in Rs		0.00	0.00	0.00	-8.09	-6.25	1.74	20.61	6.24	4.55

	Mar 2016	Mar 2017	Mar 2018	Mar 2019	Mar 2020	Mar 2021	Mar 2022	Mar 2023	Mar 2024	Mar 2025
Equity Capital	47	47	47	47	47	47	47	47	48	48
Reserves	261	226	181	172	117	88	98	230	259	279
+ Borrowings	0	0	0	0	0	141	139	142	139	154
Secured Borrowings	0	0	0	0	0	0	0	0	0	0
Unsecured Borrowings	0	0	0	0	0	141	139	142	139	154
Deferred Credit	0	0	0	0	0	0	0	0	0	0
+ Other Liabilities	49	59	63	65	185	56	53	55	60	58
Current Liabilities	49	48	53	50	69	48	48	77	76	79
Minority Interest	0	0	0	0	0	0	0	0	7	7
Equity Share Warrants	0	0	0	0	0	0	0	0	26	0
Equity Application Money	0	1	0	0	0	0	0	0	0	0
Other liability items	0	9	10	14	116	8	6	4	4	4
Total Liabilities	358	332	291	284	349	333	337	473	506	539
+ Fixed Assets	135	115	101	82	156	151	136	156	173	216
Gross Block	268	143	154	163	323	337	340	396	451	480
Accumulated Depreciation	133	27	53	81	167	185	204	240	278	263
CWIP	35	33	29	35	33	29	28	28	36	32
Investments	71	69	67	68	69	73	103	170	170	161
+ Other Assets	117	115	94	99	91	79	69	120	128	130
Inventories	7	7	7	7	7	6	5	7	8	8
Trade receivables	4	5	6	5	2	3	5	7	8	6
Cash Equivalents	5	4	5	11	2	7	2	7	11	17
Loans n Advances	32	42	20	20	32	20	17	84	77	77
Other asset items	68	56	55	56	47	42	40	17	24	22
Total Assets	358	332	291	284	349	333	337	473	506	539

	Mar 2016	Mar 2017	Mar 2018	Mar 2019	Mar 2020	Mar 2021	Mar 2022	Mar 2023	Mar 2024	Mar 2025
+ Cash from Operating Activity	26	3	9	16	60	21	54	80	62	74
Profit from Operations		6	5	19	59	8	48	88	77	77
Working Capital Changes		-1	3	-3	2	8	5	-5	-13	-2
Profit Before Tax & Extraordinary Items	-3	-25	-25	-7	-39	-29	8	63	34	29
Depreciation	28	33	30	29	72	32	27	32	42	49
Interest (Net)	-1	-1	-1	-2	20	16	14	14	14	13
Dividend Received	-5	-4	-2	0	0	0	0	0	0	0
Profit / Loss on Sale of Assets	0	0	0	0	0	1	0	-7	0	0
Profit / Loss on Sale of Investments	-2	0	-1	-3	-6	-1	-2	-1	-5	-5
Provisions & Write-offs (Net)	0	2	2	4	0	1	0	0	0	0
Profit / Loss in Forex	0	0	0	0	0	0	0	0	-1	0
Receivables	8	-1	-2	1	3	-3	-1	-2	-1	2
Inventories	-1	0	0	0	-1	2	1	-2	-1	-1
Trade Payables	16	0	5	-1	-8	1	1	3	-6	1
Loans & Advances	-10	0	0	0	-6	8	0	0	0	0
Direct Taxes Paid	-4	-1	1	-1	-1	5	1	-3	-2	-1
+ Cash from Investing Activity	-21	-5	-7	-10	-15	-5	-34	-71	-16	-27
Purchase of Fixed Assets	-38	-15	-15	-15	-19	-4	-3	-10	-28	-38
Sale of Fixed Assets	1	5	1	0	0	1	0	0	0	0
Purchase of Investments	-79	-88	-112	-131	-63	-20	-53	-64	-41	-24
Sale of Investments	89	90	116	134	74	20	24	3	45	43
Interest Received	0	0	1	1	1	0	0	0	1	1
Dividend Received	5	4	2	0	0	0	0	0	0	0
Investment in Subsidiaries	0	0	0	0	-8	0	0	0	0	0
Investment in Group Companies	0	0	0	0	0	-1	-2	0	0	0
Others	0	0	0	0	0	0	0	0	7	-10
+ Cash from Financing Activity	-6	0	0	0	-54	-11	-26	-5	-42	-49
Repayment of Long-Term Borrowings	0	0	0	0	0	0	0	0	0	0
Repayment of Financial Liabilities	0	0	0	0	-54	-11	-26	-40	-43	-47
Dividend Paid	-5	0	0	0	0	0	0	0	-12	-5
Others	-1	0	0	0	0	0	0	35	13	2
Net Cash Flow	-1	-1	1	6	-9	6	-5	5	5	-3