Speciality Restaurants Ltd: Intrinsic Value & Share Price Analysis

Share Price and Basic Stock Data

Last Updated: June 25, 2025, 8:09 pm

Market Cap	616 Cr.
Current Price	128
High / Low	199/114
Stock P/E	28.8
Book Value	68.1
Dividend Yield	0.78 %
ROCE	9.09 %
ROE	6.71 %
Face Value	10.0
PEG Ratio	0.45

Stock P/E, Current Price, and Intrinsic Value Over Time

Stock P/E Current Price Intrinsic Value

View Share Price Target for Speciality Restaurants Ltd

Competitors of Speciality Restaurants Ltd

Stock Name ⇩	Market Cap ⇩	Current Price ⇩	High / Low ⇩	Stock P/E ⇩	Book Value ⇩	Dividend Yield ⇩	ROCE ⇩	ROE ⇩	Face Value ⇩
Howard Hotels Ltd	22.2 Cr.	24.4	33.5/20.7	51.7	12.6	0.00 %	6.34 %	3.82 %	10.0
HS India Ltd	23.4 Cr.	14.4	19.8/11.2	16.6	19.6	0.00 %	7.04 %	4.51 %	10.0
Gujarat Hotels Ltd	102 Cr.	270	375/200	19.3	128	0.92 %	15.0 %	11.4 %	10.0
Graviss Hospitality Ltd	325 Cr.	46.1	78.0/38.4	34.6	27.3	0.00 %	1.49 %	5.00 %	2.00
Goel Food Products Ltd	36.9 Cr.	19.6	78.0/13.2	7.30	11.8	2.55 %	17.8 %	22.8 %	10.0
Industry Average	9,802.92 Cr	526.60		399.40	99.01	0.34%	15.77%	10.52%	6.81

All Competitor Stocks of Speciality Restaurants Ltd

Quarterly Result

Metric	Mar 2022	Jun 2022	Sep 2022	Dec 2022	Mar 2023	Jun 2023	Sep 2023	Dec 2023	Mar 2024	Jun 2024	Sep 2024	Dec 2024	Mar 2025
Sales	71.78	89.97	93.78	103.71	87.51	94.65	97.88	109.49	91.08	97.13	97.94	119.39	98.62
Expenses	63.40	72.20	73.50	78.94	73.80	77.65	82.19	87.51	78.10	82.24	83.40	93.93	82.94
Operating Profit	8.38	17.77	20.28	24.77	13.71	17.00	15.69	21.98	12.98	14.89	14.54	25.46	15.68
OPM %	11.67%	19.75%	21.63%	23.88%	15.67%	17.96%	16.03%	20.07%	14.25%	15.33%	14.85%	21.33%	15.90%
Other Income	6.88	7.82	3.15	1.86	18.50	3.54	5.82	6.63	3.56	8.39	3.39	3.29	3.90
Interest	3.62	3.42	3.42	3.55	3.52	3.59	3.80	3.81	3.40	3.52	3.37	3.70	3.64
Depreciation	7.34	7.07	7.44	8.40	8.81	9.61	10.15	10.34	10.93	11.01	11.34	12.29	12.57
Profit before tax	4.30	15.10	12.57	14.68	19.88	7.34	7.56	14.46	2.21	8.75	3.22	12.76	3.37
Tax %	0.00%	3.25%	11.69%	-1.84%	-176.26%	14.31%	30.42%	6.85%	25.79%	18.29%	21.74%	28.61%	21.07%
Net Profit	4.30	14.61	11.10	14.95	54.92	6.29	5.26	13.47	1.64	7.15	2.52	9.11	2.66
EPS in Rs	0.92	3.11	2.36	3.18	11.70	1.32	1.11	2.80	0.34	1.49	0.52	1.89	0.55

Last Updated: May 31, 2025, 7:42 am

Below is a detailed analysis of the quarterly data for Speciality Restaurants Ltd based on the most recent figures (Mar 2025) and their trends compared to the previous period:

For Sales, as of Mar 2025, the value is 98.62 Cr.. The value appears to be declining and may need further review. It has decreased from 119.39 Cr. (Dec 2024) to 98.62 Cr., marking a decrease of 20.77 Cr..
For Expenses, as of Mar 2025, the value is 82.94 Cr.. The value appears to be improving (decreasing) as expected. It has decreased from 93.93 Cr. (Dec 2024) to 82.94 Cr., marking a decrease of 10.99 Cr..
For Operating Profit, as of Mar 2025, the value is 15.68 Cr.. The value appears to be declining and may need further review. It has decreased from 25.46 Cr. (Dec 2024) to 15.68 Cr., marking a decrease of 9.78 Cr..
For OPM %, as of Mar 2025, the value is 15.90%. The value appears to be declining and may need further review. It has decreased from 21.33% (Dec 2024) to 15.90%, marking a decrease of 5.43%.
For Other Income, as of Mar 2025, the value is 3.90 Cr.. The value appears strong and on an upward trend. It has increased from 3.29 Cr. (Dec 2024) to 3.90 Cr., marking an increase of 0.61 Cr..
For Interest, as of Mar 2025, the value is 3.64 Cr.. The value appears to be improving (decreasing) as expected. It has decreased from 3.70 Cr. (Dec 2024) to 3.64 Cr., marking a decrease of 0.06 Cr..
For Depreciation, as of Mar 2025, the value is 12.57 Cr.. The value appears to be increasing, which may not be favorable. It has increased from 12.29 Cr. (Dec 2024) to 12.57 Cr., marking an increase of 0.28 Cr..
For Profit before tax, as of Mar 2025, the value is 3.37 Cr.. The value appears to be declining and may need further review. It has decreased from 12.76 Cr. (Dec 2024) to 3.37 Cr., marking a decrease of 9.39 Cr..
For Tax %, as of Mar 2025, the value is 21.07%. The value appears to be improving (decreasing) as expected. It has decreased from 28.61% (Dec 2024) to 21.07%, marking a decrease of 7.54%.
For Net Profit, as of Mar 2025, the value is 2.66 Cr.. The value appears to be declining and may need further review. It has decreased from 9.11 Cr. (Dec 2024) to 2.66 Cr., marking a decrease of 6.45 Cr..
For EPS in Rs, as of Mar 2025, the value is 0.55. The value appears to be declining and may need further review. It has decreased from 1.89 (Dec 2024) to 0.55, marking a decrease of 1.34.

Overall, while many items appear to show a positive trend, any significant downward movement warrant further investigation.

Quarterly Chart

Profit & Loss - Annual Report

Last Updated: June 16, 2025, 3:59 pm

Metric	Mar 2014	Mar 2015	Mar 2016	Mar 2017	Mar 2018	Mar 2019	Mar 2020	Mar 2021	Mar 2022	Mar 2023	Mar 2024	Mar 2025
Sales	264	299	321	312	297	346	358	150	253	375	393	413
Expenses	230	270	304	314	296	332	301	151	210	298	325	343
Operating Profit	34	29	17	-1	1	14	57	-1	43	77	68	71
OPM %	13%	10%	5%	-0%	0%	4%	16%	-0%	17%	20%	17%	17%
Other Income	10	8	8	9	-2	9	-17	20	13	31	20	19
Interest	0	0	0	0	0	-0	21	16	15	14	15	14
Depreciation	19	25	28	33	30	29	57	32	27	32	41	47
Profit before tax	25	12	-3	-25	-31	-5	-39	-29	14	62	32	28
Tax %	23%	18%	-109%	-14%	71%	19%	-2%	1%	-0%	-54%	16%	24%
Net Profit	19	9	0	-22	-53	-6	-38	-29	14	96	27	21
EPS in Rs	4.02	2.01	0.06	-4.65	-11.37	-1.35	-8.13	-6.25	2.88	20.35	5.54	4.44
Dividend Payout %	25%	50%	-0%	-0%	-0%	-0%	-0%	-0%	-0%	12%	18%	22%

Profit & Loss Yearly Chart

YoY Net Profit Growth

Year	2014-2015	2015-2016	2017-2018	2018-2019	2019-2020	2020-2021	2021-2022	2022-2023	2023-2024	2024-2025
YoY Net Profit Growth (%)	-52.63%	-100.00%	-140.91%	88.68%	-533.33%	23.68%	148.28%	585.71%	-71.88%	-22.22%
Change in YoY Net Profit Growth (%)	0.00%	-47.37%	-40.91%	229.59%	-622.01%	557.02%	124.59%	437.44%	-657.59%	49.65%

Speciality Restaurants Ltd has shown an inconsistent trend in YoY Net Profit Growth (%) in the last 10 years from 2014-2015 to 2024-2025.

Growth

Compounded Sales Growth
10 Years:	3%
5 Years:	3%
3 Years:	18%
TTM:	5%

Compounded Profit Growth
10 Years:	9%
5 Years:	27%
3 Years:	20%
TTM:	-3%

Stock Price CAGR
10 Years:	-1%
5 Years:	32%
3 Years:	1%
1 Year:	-28%

Return on Equity
10 Years:	0%
5 Years:	9%
3 Years:	15%
Last Year:	7%

Last Updated: Unknown

Balance Sheet

Last Updated: June 16, 2025, 11:19 am

Month	Mar 2014	Mar 2015	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	47	47	48	48
Reserves	257	261	261	235	182	175	119	90	105	235	262	280
Borrowings	1	1	0	0	0	-0	-0	141	139	142	139	154
Other Liabilities	50	47	49	58	62	63	184	55	51	54	49	47
Total Liabilities	355	355	358	340	291	285	350	333	341	478	497	530
Fixed Assets	106	120	135	115	101	82	156	151	136	155	163	208
CWIP	35	42	35	33	29	35	33	29	28	28	36	32
Investments	111	80	71	70	67	72	72	75	109	176	181	172
Other Assets	103	113	117	122	94	96	89	78	68	119	117	118
Total Assets	355	355	358	340	291	285	350	333	341	478	497	530

Below is a detailed analysis of the balance sheet data for Speciality Restaurants Ltd based on the most recent figures (Mar 2025) and their trends compared to the previous period:

For Equity Capital, as of Mar 2025, the value is 48.00 Cr.. The value remains steady. There is no change compared to the previous period (Mar 2024) which recorded 48.00 Cr..
For Reserves, as of Mar 2025, the value is 280.00 Cr.. The value appears strong and on an upward trend. It has increased from 262.00 Cr. (Mar 2024) to 280.00 Cr., marking an increase of 18.00 Cr..
For Borrowings, as of Mar 2025, the value is 154.00 Cr.. The value appears to be increasing, which may not be favorable. Additionally, since Reserves exceed Borrowings, this is considered a positive sign. It has increased from 139.00 Cr. (Mar 2024) to 154.00 Cr., marking an increase of 15.00 Cr..
For Other Liabilities, as of Mar 2025, the value is 47.00 Cr.. The value appears to be improving (decreasing). It has decreased from 49.00 Cr. (Mar 2024) to 47.00 Cr., marking a decrease of 2.00 Cr..
For Total Liabilities, as of Mar 2025, the value is 530.00 Cr.. The value appears to be increasing, which may not be favorable. It has increased from 497.00 Cr. (Mar 2024) to 530.00 Cr., marking an increase of 33.00 Cr..
For Fixed Assets, as of Mar 2025, the value is 208.00 Cr.. The value appears strong and on an upward trend. It has increased from 163.00 Cr. (Mar 2024) to 208.00 Cr., marking an increase of 45.00 Cr..
For CWIP, as of Mar 2025, the value is 32.00 Cr.. The value appears to be declining and may need further review. It has decreased from 36.00 Cr. (Mar 2024) to 32.00 Cr., marking a decrease of 4.00 Cr..
For Investments, as of Mar 2025, the value is 172.00 Cr.. The value appears to be declining and may need further review. It has decreased from 181.00 Cr. (Mar 2024) to 172.00 Cr., marking a decrease of 9.00 Cr..
For Other Assets, as of Mar 2025, the value is 118.00 Cr.. The value appears strong and on an upward trend. It has increased from 117.00 Cr. (Mar 2024) to 118.00 Cr., marking an increase of 1.00 Cr..
For Total Assets, as of Mar 2025, the value is 530.00 Cr.. The value appears strong and on an upward trend. It has increased from 497.00 Cr. (Mar 2024) to 530.00 Cr., marking an increase of 33.00 Cr..

Notably, the Reserves (280.00 Cr.) exceed the Borrowings (154.00 Cr.), indicating a solid financial buffer.

Overall, while many items appear to show a positive trend, any significant downward movement or items where Borrowings exceed Reserves warrant further investigation.

Reserves and Borrowings Chart

Cash Flow

Month	Month		Mar 2014	Mar 2015	Mar 2016	Mar 2017	Mar 2018	Mar 2019	Mar 2020	Mar 2021	Mar 2022	Mar 2023
Cash from Operating Activity +	27	11	26	3	9	17	43	20	53	81	60	73
Cash from Investing Activity +	-19	-12	-21	-5	-7	-14	-14	-3	-33	-72	-20	-19
Cash from Financing Activity +	-5	-6	-6	-0	-0	-0	-36	-11	-26	-5	-42	-49
Net Cash Flow	3	-7	-1	-1	1	3	-7	6	-6	4	-2	5

Free Cash Flow

Month	Mar 2014	Mar 2015	Mar 2016	Mar 2017	Mar 2018	Mar 2019	Mar 2020	Mar 2021	Mar 2022	Mar 2023	Mar 2024	Mar 2025
Free Cash Flow	33.00	28.00	17.00	-1.00	1.00	14.00	57.00	-142.00	-96.00	-65.00	-71.00	-83.00

Free Cash Flow = Income Generated from Operational Activities - Borrowings - Capital Work in Progress (CWIP)

Consistent positive free cash flow is crucial for businesses as it indicates their ability to generate cash from their core operations. It provides financial flexibility, allowing companies to invest in growth opportunities, pay dividends to shareholders, reduce debt, and weather economic downturns more effectively.

Free Cash Flow Chart

Financial Efficiency Indicators

Month	Mar 2013	Mar 2014	Mar 2015	Mar 2016	Mar 2017	Mar 2018	Mar 2019	Mar 2020	Mar 2021	Mar 2022	Mar 2023	Mar 2024
Debtor Days	18	27	19	4	6	8	6	2	8	7	6	7
Inventory Days	17	23	25	25	26	27	22	24	47	25	22	22
Days Payable	137	151	98	130	137	162	138	109	263	143	102	76
Cash Conversion Cycle	-102	-101	-55	-101	-105	-127	-110	-83	-208	-110	-74	-47
Working Capital Days	-23	-24	-18	-25	-19	-23	-18	-28	-44	-24	-12	-9
ROCE %	14%	8%	4%	-2%	-9%	-8%	-4%	2%	-8%	10%	17%	9%

Financial Efficiency Indicators Chart

Share Holding Pattern

Month	Mar 2022	Jun 2022	Sep 2022	Dec 2022	Mar 2023	Jun 2023	Sep 2023	Dec 2023	Mar 2024	Jun 2024	Sep 2024	Dec 2024
Promoters	52.53%	52.53%	52.53%	52.53%	52.53%	50.84%	50.84%	50.28%	50.24%	50.24%	50.24%	50.10%
FIIs	0.06%	0.09%	0.47%	0.37%	0.05%	0.47%	0.47%	0.47%	0.21%	0.19%	0.33%	0.23%
DIIs	1.50%	1.58%	1.78%	1.84%	1.58%	1.65%	1.65%	1.60%	1.59%	1.59%	1.59%	1.59%
Government	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.16%
Public	45.92%	45.80%	45.24%	45.27%	45.84%	47.03%	47.05%	47.66%	47.97%	47.99%	47.85%	47.92%
No. of Shareholders	22,691	21,869	23,083	22,820	22,666	23,232	23,080	23,194	22,029	22,938	23,501	23,201

Shareholding Pattern Chart

No. of Shareholders

This stock is not held by any mutual fund.

ROCE Trend

EPS Trend

Key Financial Ratios

Month	Mar 25	Mar 24	Mar 23	Mar 22	Mar 21
FaceValue	10.00	10.00	10.00	10.00	10.00
Basic EPS (Rs.)	4.51	6.15	20.61	1.74	-6.25
Diluted EPS (Rs.)	4.51	5.96	20.50	1.74	-6.25
Cash EPS (Rs.)	14.71	14.75	27.35	8.83	0.64
Book Value[Excl.RevalReserv]/Share (Rs.)	67.78	65.33	58.91	30.80	28.82
Book Value[Incl.RevalReserv]/Share (Rs.)	67.78	65.33	58.91	30.80	28.82
Revenue From Operations / Share (Rs.)	90.43	84.14	79.85	53.86	31.97
PBDIT / Share (Rs.)	19.04	18.88	21.43	11.93	3.27
PBIT / Share (Rs.)	8.88	10.17	14.67	6.11	-3.60
PBT / Share (Rs.)	5.93	7.13	13.49	3.01	-6.18
Net Profit / Share (Rs.)	4.55	6.04	20.60	3.01	-6.22
NP After MI And SOA / Share (Rs.)	4.50	6.11	20.61	1.74	-6.25
PBDIT Margin (%)	21.05	22.44	26.83	22.14	10.21
PBIT Margin (%)	9.82	12.08	18.37	11.33	-11.25
PBT Margin (%)	6.55	8.47	16.90	5.58	-19.33
Net Profit Margin (%)	5.03	7.18	25.79	5.58	-19.45
NP After MI And SOA Margin (%)	4.97	7.26	25.81	3.22	-19.54
Return on Networth / Equity (%)	6.64	9.56	34.99	5.64	-21.68
Return on Capital Employeed (%)	9.39	11.51	17.52	10.84	-6.40
Return On Assets (%)	4.03	5.81	20.44	2.42	-8.82
Asset Turnover Ratio (%)	0.83	0.82	0.92	0.75	0.44
Current Ratio (X)	2.60	2.75	2.61	1.76	1.47
Quick Ratio (X)	2.50	2.65	2.52	1.68	1.39
Inventory Turnover Ratio (X)	16.41	0.00	0.00	0.00	0.00
Dividend Payout Ratio (NP) (%)	0.00	40.42	0.00	0.00	0.00
Dividend Payout Ratio (CP) (%)	0.00	16.66	0.00	0.00	0.00
Earning Retention Ratio (%)	0.00	59.58	0.00	0.00	0.00
Cash Earning Retention Ratio (%)	0.00	83.34	0.00	0.00	0.00
Interest Coverage Ratio (X)	6.45	6.22	7.23	3.85	0.92
Interest Coverage Ratio (Post Tax) (X)	2.54	2.99	7.35	1.97	-1.03
Enterprise Value (Cr.)	619.72	847.49	989.71	756.03	171.35
EV / Net Operating Revenue (X)	1.42	2.09	2.64	2.99	1.14
EV / EBITDA (X)	6.75	9.33	9.84	13.50	11.17
MarketCap / Net Operating Revenue (X)	1.44	2.10	2.66	3.00	1.19
Retention Ratios (%)	0.00	59.57	0.00	0.00	0.00
Price / BV (X)	1.92	2.77	3.60	5.24	1.32
Price / Net Operating Revenue (X)	1.44	2.10	2.66	3.00	1.19
EarningsYield	0.03	0.03	0.09	0.01	-0.16

After reviewing the key financial ratios for Speciality Restaurants Ltd, here is a detailed analysis based on the latest available data and recent trends:

For FaceValue, as of Mar 25, the value is 10.00. This value is within the healthy range. There is no change compared to the previous period (Mar 24) which recorded 10.00.
For Basic EPS (Rs.), as of Mar 25, the value is 4.51. This value is below the healthy minimum of 5. It has decreased from 6.15 (Mar 24) to 4.51, marking a decrease of 1.64.
For Diluted EPS (Rs.), as of Mar 25, the value is 4.51. This value is below the healthy minimum of 5. It has decreased from 5.96 (Mar 24) to 4.51, marking a decrease of 1.45.
For Cash EPS (Rs.), as of Mar 25, the value is 14.71. This value is within the healthy range. It has decreased from 14.75 (Mar 24) to 14.71, marking a decrease of 0.04.
For Book Value[Excl.RevalReserv]/Share (Rs.), as of Mar 25, the value is 67.78. It has increased from 65.33 (Mar 24) to 67.78, marking an increase of 2.45.
For Book Value[Incl.RevalReserv]/Share (Rs.), as of Mar 25, the value is 67.78. It has increased from 65.33 (Mar 24) to 67.78, marking an increase of 2.45.
For Revenue From Operations / Share (Rs.), as of Mar 25, the value is 90.43. It has increased from 84.14 (Mar 24) to 90.43, marking an increase of 6.29.
For PBDIT / Share (Rs.), as of Mar 25, the value is 19.04. This value is within the healthy range. It has increased from 18.88 (Mar 24) to 19.04, marking an increase of 0.16.
For PBIT / Share (Rs.), as of Mar 25, the value is 8.88. This value is within the healthy range. It has decreased from 10.17 (Mar 24) to 8.88, marking a decrease of 1.29.
For PBT / Share (Rs.), as of Mar 25, the value is 5.93. This value is within the healthy range. It has decreased from 7.13 (Mar 24) to 5.93, marking a decrease of 1.20.
For Net Profit / Share (Rs.), as of Mar 25, the value is 4.55. This value is within the healthy range. It has decreased from 6.04 (Mar 24) to 4.55, marking a decrease of 1.49.
For NP After MI And SOA / Share (Rs.), as of Mar 25, the value is 4.50. This value is within the healthy range. It has decreased from 6.11 (Mar 24) to 4.50, marking a decrease of 1.61.
For PBDIT Margin (%), as of Mar 25, the value is 21.05. This value is within the healthy range. It has decreased from 22.44 (Mar 24) to 21.05, marking a decrease of 1.39.
For PBIT Margin (%), as of Mar 25, the value is 9.82. This value is below the healthy minimum of 10. It has decreased from 12.08 (Mar 24) to 9.82, marking a decrease of 2.26.
For PBT Margin (%), as of Mar 25, the value is 6.55. This value is below the healthy minimum of 10. It has decreased from 8.47 (Mar 24) to 6.55, marking a decrease of 1.92.
For Net Profit Margin (%), as of Mar 25, the value is 5.03. This value is within the healthy range. It has decreased from 7.18 (Mar 24) to 5.03, marking a decrease of 2.15.
For NP After MI And SOA Margin (%), as of Mar 25, the value is 4.97. This value is below the healthy minimum of 8. It has decreased from 7.26 (Mar 24) to 4.97, marking a decrease of 2.29.
For Return on Networth / Equity (%), as of Mar 25, the value is 6.64. This value is below the healthy minimum of 15. It has decreased from 9.56 (Mar 24) to 6.64, marking a decrease of 2.92.
For Return on Capital Employeed (%), as of Mar 25, the value is 9.39. This value is below the healthy minimum of 10. It has decreased from 11.51 (Mar 24) to 9.39, marking a decrease of 2.12.
For Return On Assets (%), as of Mar 25, the value is 4.03. This value is below the healthy minimum of 5. It has decreased from 5.81 (Mar 24) to 4.03, marking a decrease of 1.78.
For Asset Turnover Ratio (%), as of Mar 25, the value is 0.83. It has increased from 0.82 (Mar 24) to 0.83, marking an increase of 0.01.
For Current Ratio (X), as of Mar 25, the value is 2.60. This value is within the healthy range. It has decreased from 2.75 (Mar 24) to 2.60, marking a decrease of 0.15.
For Quick Ratio (X), as of Mar 25, the value is 2.50. This value exceeds the healthy maximum of 2. It has decreased from 2.65 (Mar 24) to 2.50, marking a decrease of 0.15.
For Inventory Turnover Ratio (X), as of Mar 25, the value is 16.41. This value exceeds the healthy maximum of 8. It has increased from 0.00 (Mar 24) to 16.41, marking an increase of 16.41.
For Dividend Payout Ratio (NP) (%), as of Mar 25, the value is 0.00. This value is below the healthy minimum of 20. It has decreased from 40.42 (Mar 24) to 0.00, marking a decrease of 40.42.
For Dividend Payout Ratio (CP) (%), as of Mar 25, the value is 0.00. This value is below the healthy minimum of 20. It has decreased from 16.66 (Mar 24) to 0.00, marking a decrease of 16.66.
For Earning Retention Ratio (%), as of Mar 25, the value is 0.00. This value is below the healthy minimum of 40. It has decreased from 59.58 (Mar 24) to 0.00, marking a decrease of 59.58.
For Cash Earning Retention Ratio (%), as of Mar 25, the value is 0.00. This value is below the healthy minimum of 40. It has decreased from 83.34 (Mar 24) to 0.00, marking a decrease of 83.34.
For Interest Coverage Ratio (X), as of Mar 25, the value is 6.45. This value is within the healthy range. It has increased from 6.22 (Mar 24) to 6.45, marking an increase of 0.23.
For Interest Coverage Ratio (Post Tax) (X), as of Mar 25, the value is 2.54. This value is below the healthy minimum of 3. It has decreased from 2.99 (Mar 24) to 2.54, marking a decrease of 0.45.
For Enterprise Value (Cr.), as of Mar 25, the value is 619.72. It has decreased from 847.49 (Mar 24) to 619.72, marking a decrease of 227.77.
For EV / Net Operating Revenue (X), as of Mar 25, the value is 1.42. This value is within the healthy range. It has decreased from 2.09 (Mar 24) to 1.42, marking a decrease of 0.67.
For EV / EBITDA (X), as of Mar 25, the value is 6.75. This value is within the healthy range. It has decreased from 9.33 (Mar 24) to 6.75, marking a decrease of 2.58.
For MarketCap / Net Operating Revenue (X), as of Mar 25, the value is 1.44. This value is within the healthy range. It has decreased from 2.10 (Mar 24) to 1.44, marking a decrease of 0.66.
For Retention Ratios (%), as of Mar 25, the value is 0.00. This value is below the healthy minimum of 30. It has decreased from 59.57 (Mar 24) to 0.00, marking a decrease of 59.57.
For Price / BV (X), as of Mar 25, the value is 1.92. This value is within the healthy range. It has decreased from 2.77 (Mar 24) to 1.92, marking a decrease of 0.85.
For Price / Net Operating Revenue (X), as of Mar 25, the value is 1.44. This value is within the healthy range. It has decreased from 2.10 (Mar 24) to 1.44, marking a decrease of 0.66.
For EarningsYield, as of Mar 25, the value is 0.03. This value is below the healthy minimum of 5. There is no change compared to the previous period (Mar 24) which recorded 0.03.

Overall, while many metrics show healthy performance, any figures highlighted in red or significant downward trends warrant further investigation.

Profitability Ratios (%)

Liquidity Ratios

Liquidity Ratios (%)

Interest Coverage Ratios (%)

Valuation Ratios

Fair Value

Fair Value of Speciality Restaurants Ltd as of June 28, 2025 is: 106.10

Calculation basis:

Fair value = P/E Ratio * (Return on Equity / 100) * Book Value * (1 + Dividend Yield / 100)
P/E Ratio (Price-to-Earnings Ratio): Represents the price of the stock relative to its earnings per share. A higher P/E ratio indicates that investors are willing to pay a higher price for the stock.
Return on Equity (ROE): Measures a company's profitability relative to its shareholder equity. It showcases the company's ability to generate profits using the investment made by its shareholders, offering valuable insight into its operational efficiency and financial performance.
Book Value: Represents the net asset value of the company per share. It is calculated as the total assets minus intangible assets and liabilities, divided by the number of outstanding shares.
Dividend Yield: The ratio of the annual dividend per share to the current market price per share. It offers valuable insights into the profitability of an investment through dividends.

This formula allows us to gauge the fair value of the stock by analyzing its fundamental indicators.

As of June 28, 2025, Speciality Restaurants Ltd is Overvalued by 17.11% compared to the current share price 128.00

Intrinsic Value of Speciality Restaurants Ltd as of June 28, 2025 is: 173.49

Calculation basis:

Intrinsic value = P/E Ratio * (Return on Equity / 100) * Book Value * (1 + Dividend Yield / 100) * (1 + EPS CAGR for Last 5 Years)
P/E Ratio (Price-to-Earnings Ratio): Represents the price of the stock relative to its earnings per share. A higher P/E ratio indicates that investors are willing to pay a higher price for the stock.
Return on Equity (ROE): Measures a company's profitability relative to its shareholder equity. It showcases the company's ability to generate profits using the investment made by its shareholders, offering valuable insight into its operational efficiency and financial performance.
Book Value: Represents the net asset value of the company per share. It is calculated as the total assets minus intangible assets and liabilities, divided by the number of outstanding shares.
Dividend Yield: The ratio of the annual dividend per share to the current market price per share. It offers valuable insights into the profitability of an investment through dividends.
EPS CAGR (Compound Annual Growth Rate): Represents the geometric mean growth rate of earnings per share over the last 5 years. It provides insight into the historical growth trajectory of the company's earnings.

This formula allows us to gauge the intrinsic value of the stock by analyzing its fundamental indicators along with EPS growth.

As of June 28, 2025, Speciality Restaurants Ltd is Undervalued by 35.54% compared to the current share price 128.00

Last 5 Year EPS CAGR: 63.52%

*Investments are subject to market risks

Strength and Weakness

Strength	Weakness
The stock has a low average Working Capital Days of -22.25, which is a positive sign. The stock has a low average Cash Conversion Cycle of -101.92, which is a positive sign. The company has higher reserves (205.17 cr) compared to borrowings (59.75 cr), indicating strong financial stability. The company has shown consistent growth in sales (315.08 cr) and profit (3.42 cr) over the years.	The stock has a low average ROCE of 2.75%, which may not be favorable.

Stock Analysis

Considering all of the following key financial indicators, prospective investors are encouraged to conduct thorough research and seek professional guidance before considering any investment in Speciality Restaurants Ltd:
1. Net Profit Margin: 5.03%
  - Net Profit Margin: This metric indicates the percentage of profit a company makes from its total revenue. A higher net profit margin is generally desirable as it reflects better profitability.
2. ROCE: 9.39% (Industry Average ROCE: 15.77%)
  - ROCE (Return on Capital Employed): ROCE measures a company's profitability and the efficiency with which its capital is employed. A higher ROCE indicates efficient use of capital.
3. ROE%: 6.64% (Industry Average ROE: 10.52%)
  - ROE (Return on Equity): ROE measures a company's profitability relative to shareholders' equity. A higher ROE indicates efficient use of shareholders' funds.
4. Interest Coverage Ratio (Post Tax): 2.54
  - Interest Coverage Ratio: The interest coverage ratio measures a company's ability to cover its interest payments on outstanding debt. A ratio greater than 2 is generally considered healthy as it indicates the company can meet its interest obligations comfortably.
5. Quick Ratio: 2.5
  - Quick Ratio: The quick ratio assesses a company's ability to cover its short-term liabilities with its most liquid assets. A ratio higher than 1 suggests the company can meet its short-term obligations without relying heavily on inventory.
6. Stock P/E: 28.8 (Industry average Stock P/E: 399.4)
  - Stock P/E (Price-to-Earnings) Ratio: The P/E ratio compares a company's current share price to its earnings per share. A lower P/E ratio relative to industry peers or historical values may indicate that the stock is undervalued.
7. Total Debt / Equity: 0
  - Total Debt / Equity: This ratio measures a company's financial leverage by comparing its total debt to its total equity. A lower ratio indicates lower financial risk and greater financial stability.
The current analysis is available for review. It's important to conduct thorough research and consider consulting with financial professionals before making any investment decisions.
Stock Rating:

About the Company - Qualitative Analysis

Speciality Restaurants Ltd. is a Public Limited Listed company incorporated on 01/12/1999 and has its registered office in the State of West Bengal, India. Company's Corporate Identification Number(CIN) is L55101WB1999PLC090672 and registration number is 090672. Currently Company is involved in the business activities of Restaurants and mobile food service activities. Company's Total Operating Revenue is Rs. 413.08 Cr. and Equity Capital is Rs. 48.24 Cr. for the Year ended 31/03/2025.

INDUSTRY	ADDRESS	CONTACT
Hotels, Resorts & Restaurants	Uniworth House, Kolkata West Bengal 700019	corporate@speciality.co.in http://www.speciality.co.in

Management
Name	Position Held
Mr. Anjan Chatterjee	Chairman & Managing Director
Mr. Avik Chatterjee	Whole Time Director
Mr. Indranil Chatterjee	Whole Time Director
Mrs. Suchhanda Chatterjee	Whole Time Director
Mr. Aditya Ghosh	Non Executive Director
Ms. Anita Bandyopadhyay	Independent Director
Mr. Ullal Ravindra Bhat	Independent Director
Mr. Rakesh Pandey	Independent Director
Mr. Rakesh Mathur	Independent Director
Mr. Utkarsh Sinha	Independent Director

FAQ

What is the intrinsic value of Speciality Restaurants Ltd?

Speciality Restaurants Ltd's intrinsic value (as of 28 June 2025) is 106.10 — 17.11% lower the current market price of 128.00, indicating overvalued. Calculated using the PE ratio method, this valuation considers the company's 616 Cr. market cap, FY2025-2026 high/low of 199/114, reserves of 280 Cr, and liabilities of 530 Cr.

What is the Market Cap of Speciality Restaurants Ltd?

The Market Cap of Speciality Restaurants Ltd is 616 Cr..

What is the current Stock Price of Speciality Restaurants Ltd as on 28 June 2025?

The current stock price of Speciality Restaurants Ltd as on 28 June 2025 is 128.

What is the High / Low of Speciality Restaurants Ltd stocks in FY 2025-2026?

In FY 2025-2026, the High / Low of Speciality Restaurants Ltd stocks is ₹199/114.

What is the Stock P/E of Speciality Restaurants Ltd?

The Stock P/E of Speciality Restaurants Ltd is 28.8.

What is the Book Value of Speciality Restaurants Ltd?

The Book Value of Speciality Restaurants Ltd is 68.1.

What is the Dividend Yield of Speciality Restaurants Ltd?

The Dividend Yield of Speciality Restaurants Ltd is 0.78 %.

What is the ROCE of Speciality Restaurants Ltd?

The ROCE of Speciality Restaurants Ltd is 9.09 %.

What is the ROE of Speciality Restaurants Ltd?

The ROE of Speciality Restaurants Ltd is 6.71 %.

What is the Face Value of Speciality Restaurants Ltd?

The Face Value of Speciality Restaurants Ltd is 10.0.