Speciality Restaurants Limited, Fundamental analysis

Industry Industry name	Hotels & Restaurants
Variance Full Year Net Profit Variance	24
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	18.9
Full Year CPS Full Year Cash Per Share	15.5
Earning Per Share Full Year Earning Per Share	3.9
Quarter CPS Latest quarter Cash Per Share	0
Latest Quarter Date Latest Quarter Yrc	Jun 1, 2026
Latest Quarter Sales Latest Quarter Net Sales	127.03
Previous EPS Previous earnings per share	0
Book Value Book value	71.8
Networth Full Year Return on Networth	6.15
Price/Book Value Price to Book value	1.922006
Yearly PE ratio Full Year Price to Earning per share	35.2
Yearly PC ratio Full Year Price to Cash Per Share	8.9
Bse value BSE Value in lakhs	2.4
Nse value NSE Value in lakhs	58.72
High 52 week high	167
Low 52 week low	83
Price NSE Current market price	142
CPM Current market price	138

Market cap BSE / NSE Market Cap	663.24
Net profit Latest Quarter Net Profit	7
Net profit variance Latest Quarter Net Profit variance	30
Result year Trailing latest month	Jun 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	88.27
TTM GPM Trailing Twelve 12 month Gross Profit Margin	17.84
TTM NP Trailing Twelve 12 month Net Profit	27.01
TTM NPV Trailing Twelve 12 month Net Profit Variane	30.31
TTM EPS Trailing Twelve 12 month EPS	5.33
TTM PE Trailing Twelve 12 month PE	25.8
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)	138
Gross block Latest Gross Block	537.09
Loans Total loans	139.94
Advances Latest Advances for Banks	0
Net profit asset Latest Assets	0
Year OPM Full Year Operating Profit Margin	16.2
Year GPM Full Year Gross Profit Margin	17
Quarter OPM Latest quater Operation Profit Margin	19.2

	Sep 2024	Dec 2024	Mar 2025	Jun 2025	Sep 2025	Dec 2025	Mar 2026	Jun 2026
+ Sales	104	126	103	109	116	135	116	127
YOY Sales Growth %	7%	8%	7%	5%	12%	7%	13%	17%
Gross Sales	104	126	103	109	116	135	116	127
+ Expenses	89	100	88	91	97	110	99	103
Material Cost %	30%	30%	30%	29%	29%	28%	29%	28%
Raw Material Cost	31	38	31	32	34	38	34	36
Manufacturing Cost %	29%	25%	27%	27%	28%	29%	29%	28%
Employee Cost %	23%	20%	24%	23%	22%	20%	23%	21%
Other Cost %	4%	5%	3%	4%	5%	4%	4%	3%
Raw Materials %	30%	30%	30%	29%	29%	28%	29%	28%
Other Manufacturing Expenses %	29%	25%	27%	27%	28%	29%	29%	28%
Selling & Administration %	4%	5%	3%	4%	5%	4%	4%	3%
Operating Profit	15	26	15	18	19	25	18	24
OPM %	15%	21%	15%	16%	17%	19%	15%	19%
+ Other Income	3	3	4	6	4	5	4	4
Miscellaneous Income	3	3	4	6	4	5	4	4
Interest	3	4	4	4	4	4	4	4
Depreciation	12	13	13	13	14	14	15	15
Profit before tax	4	13	3	6	6	12	3	9
+ Tax %	21%	28%	17%	21%	19%	31%	9%	25%
Current Tax	0	1	0	1	0	2	2	1
Deferred Tax	0	3	0	1	1	2	-2	1
+ Net Profit	3	9	2	5	4	8	3	7
Extraordinary Income / Expense	0	0	0	0	0	-3	0	0
Exceptional Item	0	0	0	0	0	-3	0	0
Minority Interest (After Tax)	0	0	0	0	0	0	0	0
Net Profit After Minority Interest	3	9	2	5	5	9	3	7
EPS in Rs	0.56	1.92	0.50	1.06	0.96	1.76	0.69	1.45

	Mar 2017	Mar 2018	Mar 2019	Mar 2020	Mar 2021	Mar 2022	Mar 2023	Mar 2024	Mar 2025	Mar 2026
+ Sales	312	297	346	358	150	253	375	405	436	476
Sales Growth %		-5%	17%	3%	-58%	68%	48%	8%	8%	9%
Gross Sales	312	297	346	358	150	253	375	405	436	476
+ Expenses	314	306	334	343	152	217	298	335	364	397
Material Cost %	32%	32%	31%	32%	30%	30%	30%	30%	30%	29%
Raw Material Cost	101	95	109	113	45	76	114	123	131	138
Manufacturing Cost %	13%	14%	13%	13%	17%	12%	11%	10%	10%	10%
Employee Cost %	27%	26%	24%	23%	23%	18%	20%	22%	22%	22%
Other Cost %	28%	31%	28%	28%	32%	25%	19%	20%	21%	23%
Raw Materials %	32%	32%	31%	32%	30%	30%	30%	30%	30%	29%
Power & Fuel %	6%	6%	6%	6%	6%	4%	4%	4%	4%	4%
Other Manufacturing Expenses %	7%	8%	8%	8%	11%	8%	6%	6%	6%	6%
Selling & Administration %	23%	23%	23%	13%	26%	19%	16%	17%	18%	19%
Miscellaneous Expenses %	6%	6%	5%	15%	5%	6%	3%	3%	3%	4%
Operating Profit	-1	-9	12	15	-2	36	76	70	73	80
OPM %	-0%	-3%	4%	4%	-1%	14%	20%	17%	17%	17%
+ Other Income	9	8	9	25	21	14	33	22	19	18
Miscellaneous Income	9	8	9	10	21	14	25	22	19	18
Exceptional Income	0	0	0	0	4	0	0	0	0	0
Interest	0	0	0	21	17	15	14	15	14	15
Depreciation	33	30	29	57	32	27	32	42	49	56
Profit before tax	-25	-31	-7	-39	-29	8	63	35	29	27
+ Tax %	14%	-71%	-15%	2%	-1%	0%	-53%	15%	23%	24%
Current Tax	1	0	1	-1	0	0	0	1	2	5
Deferred Tax	-4	22	0	0	0	0	-33	4	4	2
+ Net Profit	-22	-53	-8	-38	-29	8	97	30	22	21
Profit Growth %		144%	-85%	388%	-23%	-128%	1088%	-69%	-27%	-6%
Extraordinary Income / Expense	0	-10	0	-27	4	0	0	0	0	-3
Exceptional Item	0	-10	0	-27	4	0	0	0	0	-3
Minority Interest (After Tax)	0	0	0	0	0	0	0	-1	0	1
Net Profit After Minority Interest	-26	-47	-8	-38	-29	8	97	29	22	22
EPS in Rs	0.00	0.00	0.00	-8.09	-6.25	1.74	20.61	6.24	4.55	4.30

	Mar 2017	Mar 2018	Mar 2019	Mar 2020	Mar 2021	Mar 2022	Mar 2023	Mar 2024	Mar 2025	Mar 2026
Equity Capital	47	47	47	47	47	47	47	48	48	48
Reserves	226	181	172	117	88	98	230	259	279	298
+ Borrowings	0	0	0	0	141	139	142	139	154	140
Secured Borrowings	0	0	0	0	0	0	0	0	0	0
Unsecured Borrowings	0	0	0	0	141	139	142	139	154	140
Deferred Credit	0	0	0	0	0	0	0	0	0	0
+ Other Liabilities	59	63	65	185	56	53	55	60	58	71
Current Liabilities	48	53	50	69	48	48	77	76	46	52
Provisions	0	0	0	0	0	0	0	0	0	1
Minority Interest	0	0	0	0	0	0	0	7	7	12
Equity Share Warrants	0	0	0	0	0	0	0	26	0	0
Equity Application Money	1	0	0	0	0	0	0	0	0	0
Other liability items	9	10	14	116	8	6	4	4	4	7
Total Liabilities	332	291	284	349	333	337	473	506	539	557
+ Fixed Assets	115	101	82	156	151	136	156	173	217	230
Gross Block	143	154	163	323	337	340	396	451	480	537
Accumulated Depreciation	27	53	81	167	185	204	240	278	263	307
CWIP	33	29	35	33	29	28	28	36	32	30
Investments	69	67	68	69	73	103	170	170	161	163
+ Other Assets	115	94	99	91	79	69	120	128	129	134
Inventories	7	7	7	7	6	5	7	8	8	10
Trade receivables	5	6	5	2	3	5	7	8	6	7
Cash Equivalents	4	5	11	2	7	2	7	11	17	17
Loans n Advances	42	20	20	32	20	17	84	77	45	49
Other asset items	56	55	56	47	42	40	17	24	54	52
Total Assets	332	291	284	349	333	337	473	506	539	557

	Mar 2017	Mar 2018	Mar 2019	Mar 2020	Mar 2021	Mar 2022	Mar 2023	Mar 2024	Mar 2025	Mar 2026
+ Cash from Operating Activity	3	9	16	60	21	54	80	62	74	85
Profit from Operations	6	5	19	59	8	48	88	77	77	89
Working Capital Changes	-1	3	-3	2	8	5	-5	-13	-2	-5
Profit Before Tax & Extraordinary Items	-25	-25	-7	-39	-29	8	63	34	29	27
Depreciation	33	30	29	72	32	27	32	42	49	56
Interest (Net)	-1	-1	-2	20	16	14	14	14	13	13
Dividend Received	-4	-2	0	0	0	0	0	0	0	0
Profit / Loss on Sale of Assets	0	0	0	0	1	0	-7	0	0	0
Profit / Loss on Sale of Investments	0	-1	-3	-6	-1	-2	-1	-5	-5	-6
Provisions & Write-offs (Net)	2	2	4	0	1	0	0	0	0	0
Profit / Loss in Forex	0	0	0	0	0	0	0	-1	0	0
Receivables	-1	-2	1	3	-3	-1	-2	-1	2	-1
Inventories	0	0	0	-1	2	1	-2	-1	-1	-2
Trade Payables	0	5	-1	-8	1	1	3	-6	1	5
Loans & Advances	0	0	0	-6	8	0	0	0	0	0
Direct Taxes Paid	-1	1	-1	-1	5	1	-3	-2	-1	1
+ Cash from Investing Activity	-5	-7	-10	-15	-5	-34	-71	-16	-27	-38
Purchase of Fixed Assets	-15	-15	-15	-19	-4	-3	-10	-28	-38	-49
Sale of Fixed Assets	5	1	0	0	1	0	0	0	0	0
Purchase of Investments	-88	-112	-131	-63	-20	-53	-64	-41	-24	-17
Sale of Investments	90	116	134	74	20	24	3	45	43	26
Interest Received	0	1	1	1	0	0	0	1	1	1
Dividend Received	4	2	0	0	0	0	0	0	0	0
Investment in Subsidiaries	0	0	0	-8	0	0	0	0	0	0
Investment in Group Companies	0	0	0	0	-1	-2	0	0	0	0
Others	0	0	0	0	0	0	0	7	-10	0
+ Cash from Financing Activity	0	0	0	-54	-11	-26	-5	-42	-49	-49
Proceeds from Issue of Shares	0	0	0	0	0	0	0	0	0	6
Repayment of Long-Term Borrowings	0	0	0	0	0	0	0	0	0	0
Repayment of Financial Liabilities	0	0	0	-54	-11	-26	-40	-43	-47	-51
Dividend Paid	0	0	0	0	0	0	0	-12	-5	-5
Others	0	0	0	0	0	0	35	13	2	0
Net Cash Flow	-1	1	6	-9	6	-5	5	5	-3	-2