Quarterly Results, Profit & Loss, Balance Sheet, Cash Flows, and Ratios are shown below as separate sections.
Financials of Speciality Restaurants Ltd
Quarter-by-quarter operating performance
| Mar 2023 | Jun 2023 | Sep 2023 | Dec 2023 | Mar 2024 | Jun 2024 | Sep 2024 | Dec 2024 | Mar 2025 | Jun 2025 | Sep 2025 | Dec 2025 | Mar 2026 | |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Sales + | 87.51 | 94.65 | 97.88 | 109.49 | 91.08 | 97.13 | 97.94 | 119.39 | 98.62 | 103.06 | 109.76 | 128.70 | 112.08 |
| Expenses + | 73.80 | 77.65 | 82.19 | 87.51 | 78.10 | 82.24 | 83.40 | 93.93 | 82.94 | 85.04 | 90.60 | 100.29 | 94.02 |
| Operating Profit | 13.71 | 17.00 | 15.69 | 21.98 | 12.98 | 14.89 | 14.54 | 25.46 | 15.68 | 18.02 | 19.16 | 28.41 | 18.06 |
| OPM % | 15.67% | 17.96% | 16.03% | 20.07% | 14.25% | 15.33% | 14.85% | 21.33% | 15.90% | 17.48% | 17.46% | 22.07% | 16.11% |
| Other Income + | 18.50 | 3.54 | 5.82 | 6.63 | 3.56 | 8.39 | 3.39 | 3.29 | 3.90 | 5.67 | 3.49 | 1.48 | 3.71 |
| Interest | 3.52 | 3.59 | 3.80 | 3.81 | 3.40 | 3.52 | 3.37 | 3.70 | 3.64 | 3.74 | 3.65 | 3.66 | 3.50 |
| Depreciation | 8.81 | 9.61 | 10.15 | 10.34 | 10.93 | 11.01 | 11.34 | 12.29 | 12.57 | 12.93 | 13.16 | 13.77 | 14.15 |
| Profit before tax | 19.88 | 7.34 | 7.56 | 14.46 | 2.21 | 8.75 | 3.22 | 12.76 | 3.37 | 7.02 | 5.84 | 12.46 | 4.12 |
| Tax % | -176.26% | 14.31% | 30.42% | 6.85% | 25.79% | 18.29% | 21.74% | 28.61% | 21.07% | 19.09% | 18.49% | 30.50% | 7.04% |
| Net Profit + | 54.92 | 6.29 | 5.26 | 13.47 | 1.64 | 7.15 | 2.52 | 9.11 | 2.66 | 5.68 | 4.76 | 8.67 | 3.83 |
| EPS in Rs | 11.70 | 1.32 | 1.11 | 2.80 | 0.34 | 1.49 | 0.52 | 1.89 | 0.55 | 1.18 | 0.99 | 1.80 | 0.79 |
Financials of Speciality Restaurants Ltd
Annual income statement trend
| Mar 2015 | Mar 2016 | Mar 2017 | Mar 2018 | Mar 2019 | Mar 2020 | Mar 2021 | Mar 2022 | Mar 2023 | Mar 2024 | Mar 2025 | Mar 2026 | |
|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Sales + | 299 | 321 | 312 | 297 | 346 | 358 | 150 | 253 | 375 | 393 | 413 | 454 |
| Expenses + | 270 | 304 | 314 | 296 | 332 | 301 | 151 | 210 | 298 | 325 | 343 | 370 |
| Operating Profit | 29 | 17 | -1 | 1 | 14 | 57 | -1 | 43 | 77 | 68 | 71 | 84 |
| OPM % | 10% | 5% | -0% | 0% | 4% | 16% | -0% | 17% | 20% | 17% | 17% | 18% |
| Other Income + | 8 | 8 | 9 | -2 | 9 | -17 | 20 | 13 | 31 | 19 | 19 | 14 |
| Interest | 0 | 0 | 0 | 0 | 0 | 21 | 16 | 15 | 14 | 15 | 14 | 15 |
| Depreciation | 25 | 28 | 33 | 30 | 29 | 57 | 32 | 27 | 32 | 41 | 47 | 54 |
| Profit before tax | 12 | -3 | -25 | -31 | -5 | -39 | -29 | 14 | 62 | 32 | 28 | 29 |
| Tax % | 18% | -109% | -14% | 71% | 19% | -2% | 1% | 0% | -54% | 16% | 24% | 22% |
| Net Profit + | 9 | 0 | -22 | -53 | -6 | -38 | -29 | 14 | 96 | 27 | 21 | 23 |
| EPS in Rs | 2.01 | 0.06 | -4.65 | -11.37 | -1.35 | -8.13 | -6.25 | 2.88 | 20.35 | 5.54 | 4.45 | 4.76 |
| Dividend Payout % | 50% | 0% | 0% | 0% | 0% | 0% | 0% | 0% | 12% | 18% | 22% | 21% |
Financials of Speciality Restaurants Ltd
Capital structure and asset base
| Mar 2015 | Mar 2016 | 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 | 47 | 47 | 48 | 48 | 48 |
| Reserves | 261 | 261 | 235 | 182 | 175 | 119 | 90 | 105 | 235 | 262 | 280 | 299 |
| Borrowings + | 1 | 0 | 0 | 0 | 0 | 0 | 141 | 139 | 142 | 139 | 154 | 140 |
| Other Liabilities + | 47 | 49 | 58 | 62 | 63 | 184 | 55 | 51 | 54 | 49 | 47 | 54 |
| Total Liabilities | 355 | 358 | 340 | 291 | 285 | 350 | 333 | 341 | 478 | 497 | 530 | 541 |
| Fixed Assets + | 120 | 135 | 115 | 101 | 82 | 156 | 151 | 136 | 155 | 163 | 208 | 222 |
| CWIP | 42 | 35 | 33 | 29 | 35 | 33 | 29 | 28 | 28 | 36 | 32 | 25 |
| Investments | 80 | 71 | 70 | 67 | 72 | 72 | 75 | 109 | 176 | 181 | 172 | 175 |
| Other Assets + | 113 | 117 | 122 | 94 | 96 | 89 | 78 | 68 | 119 | 117 | 118 | 120 |
| Total Assets | 355 | 358 | 340 | 291 | 285 | 350 | 333 | 341 | 478 | 497 | 530 | 541 |
Financials of Speciality Restaurants Ltd
Operating, investing and financing cash movement
| Mar 2015 | Mar 2016 | Mar 2017 | Mar 2018 | Mar 2019 | Mar 2020 | Mar 2021 | Mar 2022 | Mar 2023 | Mar 2024 | Mar 2025 | Mar 2026 | |
|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Cash from Operating Activity + | 11 | 26 | 3 | 9 | 17 | 43 | 20 | 53 | 81 | 60 | 73 | 84 |
| Cash from Investing Activity + | -12 | -21 | -5 | -7 | -14 | -14 | -3 | -33 | -72 | -20 | -19 | -31 |
| Cash from Financing Activity + | -6 | -6 | -0 | -0 | -0 | -36 | -11 | -26 | -5 | -42 | -49 | -55 |
| Net Cash Flow | -7 | -1 | -1 | 1 | 3 | -7 | 6 | -6 | 4 | -2 | 5 | -2 |
| Free Cash Flow | -38 | -11 | -7 | -5 | 2 | 23 | 17 | 51 | 71 | 33 | 36 | 43 |
| CFO/OP | 64% | 180% | -334% | 1,071% | 126% | 77% | -2,012% | 122% | 110% | 92% | 105% | 99% |
Financials of Speciality Restaurants Ltd
Working capital efficiency and return ratios
| Mar 2015 | Mar 2016 | Mar 2017 | Mar 2018 | Mar 2019 | Mar 2020 | Mar 2021 | Mar 2022 | Mar 2023 | Mar 2024 | Mar 2025 | Mar 2026 | |
|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Debtor Days | 19 | 4 | 6 | 8 | 6 | 2 | 8 | 7 | 6 | 7 | 5 | 5 |
| Inventory Days | 25 | 25 | 26 | 27 | 22 | 24 | 47 | 25 | 22 | 22 | 22 | 26 |
| Days Payable | 98 | 130 | 137 | 162 | 138 | 109 | 263 | 143 | 102 | 76 | 75 | 77 |
| Cash Conversion Cycle | -55 | -101 | -105 | -127 | -110 | -83 | -208 | -110 | -74 | -47 | -48 | -46 |
| Working Capital Days | -18 | -25 | -19 | -23 | -18 | -28 | -95 | -59 | -40 | -37 | -41 | 97 |
| ROCE % | 4% | -2% | -9% | -8% | -4% | 2% | -8% | 10% | 17% | 9% | 8% | 10% |