SPECIALITY REST LTD (SPECIALITY)

NSE: ₹105.26
BSE: ₹104.65
Stock Performance
Corporate Announcements
No recent announcements available.

Quarterly Financials

Consolidated Standalone
Particulars Jun 2023 Sep 2023 Dec 2023 Mar 2024 Jun 2024 Sep 2024 Dec 2024 Mar 2025 Jun 2025 Sep 2025 Dec 2025 Mar 2026
Revenue from Operations 94.65 97.88 109.49 91.08 97.13 97.94 119.39 98.62 103.06 109.76 128.70 112.08
YOY Revenue Growth % 5.2% 4.37% 5.57% 4.08% 2.62% 0.06% 9.04% 8.28% 6.1% 12.06% 7.8% 13.65%
Other Income 3.54 5.82 6.63 3.56 8.39 3.39 3.29 3.90 5.67 3.49 4.82 3.71
Total Income 98.19 103.70 116.12 94.64 105.52 101.33 122.68 102.52 108.73 113.25 133.52 115.79
Total Expenses + 90.85 96.14 101.66 92.43 96.77 98.11 109.92 99.15 101.71 107.40 117.71 111.67
Cost of Materials Consumed 28.58 29.28 33.45 29.07 29.92 29.77 36.23 30.07 30.75 32.21 37.04 32.88
Employee Benefit Expense 20.38 22.52 22.69 21.34 21.93 21.55 23.02 23.39 22.37 22.96 24.35 24.81
Other Expenses 28.69 30.39 31.37 27.69 30.39 32.08 34.68 29.48 31.91 35.43 38.89 36.34
Operating Profit 3.80 1.74 7.83 -1.35 0.36 -0.17 9.47 -0.53 1.35 2.35 10.99 0.41
OPM % 4% 1.8% 7.2% -1.5% 0.4% -0.2% 7.9% -0.5% 1.3% 2.1% 8.5% 0.4%
Profit Before Tax + 7.34 7.56 14.46 2.21 8.75 3.22 12.76 3.37 7.02 5.84 12.47 4.12
Tax Expense 1.05 2.30 0.99 0.57 1.60 0.70 3.65 0.71 1.34 1.08 3.80 0.29
Tax % 14.3% 30.4% 6.8% 25.8% 18.3% 21.7% 28.6% 21.1% 19.1% 18.4% 30.5% 7%
Profit After Tax 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 (Basic) 1.33 1.11 2.81 0.34 1.50 0.52 1.89 0.55 1.18 0.99 1.80 0.79

Yearly Financial Results

Consolidated Standalone
Particulars Mar 2026 Mar 2025 Mar 2024 Mar 2023 Mar 2022 Mar 2021 Mar 2020
Revenue from Operations 453.59 413.08 393.10 374.97 252.93 150.14 357.79
YOY Revenue Growth % 9.81% 5.08% 4.84% 48.25% 68.46% -58.04% -
Other Income 17.70 18.97 19.55 23.74 13.62 16.66 9.96
Total Income 471.29 432.05 412.65 398.71 266.55 166.80 367.75
Total Expenses + 438.50 403.95 381.08 344.07 252.37 200.33 300.79
Cost of Materials Consumed 132.88 125.99 120.38 113.99 75.51 45.20 113.48
Employee Benefit Expense 94.49 89.89 86.93 73.19 46.40 33.83 82.02
Other Expenses 142.57 126.63 118.14 111.26 88.57 72.56 105.29
Operating Profit 15.10 9.13 12.02 30.90 0.56 -50.19 57.00
OPM % 3.3% 2.2% 3.1% 8.2% 0.2% -33.4% 15.9%
Profit Before Exceptional 32.80 28.10 31.57 54.64 14.18 -33.53 -11.68
Exceptional Items -3.34 0.00 0.00 7.59 -0.66 4.36 -27.38
Profit Before Tax + 29.45 28.10 31.57 62.23 13.52 -29.17 -39.06
Tax Expense 6.50 6.66 4.91 -33.35 0.00 0.17 -0.90
Tax % 22.1% 23.7% 15.6% -53.6% 0% - -
Profit After Tax 22.95 21.44 26.66 95.58 13.52 -29.34 -38.16
EPS (Basic) 4.76 4.45 5.58 20.35 2.88 -6.25 -8.13

Balance Sheet

Particulars Mar 2026 Mar 2025 Mar 2024 Mar 2023 Mar 2022 Mar 2021 Mar 2020
ASSETS
Non-Current Assets + 328.87 325.63 285.06 270.12 216.40 232.60 0.00
Property, Plant & Equipment 219.77 205.66 162.00 154.62 135.07 149.79 0.00
Capital Work in Progress 24.85 32.00 35.62 27.51 28.25 29.03 0.00
Non-Current Investments 12.22 11.68 11.68 11.68 11.65 10.26 0.00
Goodwill 1.37 1.37 0.00 0.00 0.00 0.00 0.00
Other Intangible Assets 0.64 0.90 1.00 0.86 1.14 1.43 0.00
Current Assets + 208.22 199.88 207.86 207.44 124.00 99.97 0.00
Inventories 9.56 7.76 7.27 6.84 5.24 5.81 0.00
Trade Receivables 6.68 5.36 7.74 6.51 4.80 3.17 0.00
Cash and Cash Equivalents 5.25 7.62 3.09 4.97 1.13 7.11 0.00
Current Investments 162.49 160.80 169.70 164.56 97.59 64.54 0.00
LIABILITIES & EQUITY
Total Equity 347.00 328.63 309.99 282.38 151.74 137.00 0.00
Equity Share Capital 48.24 48.24 48.10 46.96 46.96 46.96 0.00
Other Equity 298.77 280.39 261.89 235.42 104.78 90.04 0.00
Non-Current Liabilities 109.95 121.68 110.66 116.45 144.26 128.31 0.00
Current Liabilities 82.28 77.68 74.66 79.26 41.93 67.26 0.00
Total Liabilities 193.93 201.31 187.31 195.71 189.51 195.57 0.00

Cash Flow Statement

Particulars Mar 2026 Mar 2025 Mar 2024 Mar 2023 Mar 2022 Mar 2021 Mar 2020
Cash from Operating Activities 84.33 73.21 60.36 80.60 53.17 19.80 0.00
Cash from Investing Activities -31.24 -19.19 -20.25 -71.74 -25.74 -3.21 0.00
Cash from Financing Activities -55.45 -49.49 -41.99 -5.02 -33.41 -10.92 0.00
Net Increase/Decrease in Cash -2.36 4.53 -1.88 3.84 -5.98 5.67 0.00