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Last Updated on: 27 February, 2024|Author: Getaka | Social: X Twitter Profile

Fundamental Analysis of Speciality Restaurants Ltd

About the Company - Speciality Restaurants Ltd

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. 252.93 Cr. and Equity Capital is Rs. 46.96 Cr. for the Year ended 31/03/2022.
INDUSTRYADDRESSCONTACT
Hotels, Resorts & RestaurantsUniworth House, 3A, Gurusaday Road, Kolkata West Bengal 700019corporate@speciality.co.in
http://www.speciality.co.in
Management
NamePosition Held
Mr. Anjan ChatterjeeChairman & Managing Director
Mr. Indranil ChatterjeeWhole Time Director
Mrs. Suchhanda ChatterjeeWhole Time Director
Mr. Avik ChatterjeeWhole Time Director
Ms. Anita BandyopadhyayIndependent Director
Mr. Ullal Ravindra BhatIndependent Director
Mr. Rakesh PandeyIndependent Director
Mr. Dushyant MehtaIndependent Director

Speciality Restaurants Ltd. Share Price Update

Share PriceValue
Today₹231.50
Previous Day₹236.55

Basic Stock Data of Speciality Restaurants Ltd

Market Cap 1,106 Cr.
Current Price 230
High / Low287/168
Stock P/E15.5
Book Value 59.9
Dividend Yield1.06 %
ROCE17.2 %
ROE37.2 %
Face Value 10.0

Data Source: screener.in

Competitors of Speciality Restaurants Ltd

Stock NameMarket CapCurrent PriceHigh / LowStock P/EBook ValueDividend YieldROCEROEFace Value
Oriental Hotels Ltd 2,387 Cr. 134143/75.046.7 30.80.36 %13.5 %10.9 % 1.00
The Byke Hospitality Ltd 289 Cr. 72.077.2/31.252.3 40.40.00 %4.63 %1.45 % 10.0
Viceroy Hotels Ltd 15.3 Cr. 3.603.67/1.75 1040.00 %7.64 %% 10.0
Sri Havisha Hospitality & Infrastructure Ltd 80.1 Cr. 2.643.78/1.60 1.080.00 %6.36 %4.52 % 2.00
TGB Banquets & Hotels Ltd 48.9 Cr. 16.720.5/7.7032.2 26.60.00 %3.48 %1.77 % 10.0
Industry Average564.06 Cr45.7926.2440.580.07%7.12%3.73%6.60

TGB Banquets & Hotels Ltd Quarterly Results

MonthDec 2020Mar 2021Jun 2021Sep 2021Dec 2021Mar 2022Jun 2022Sep 2022Dec 2022Mar 2023Jun 2023Sep 2023Dec 2023
Sales5765306289729094104889598109
Expenses51553052656372747974788288
Operating Profit61101024818202514171622
OPM %11%17%0%16%27%12%20%22%24%16%18%16%20%
Other Income310232783218467
Interest4444443344444
Depreciation8876777789101010
Profit before tax-48-93154151315207814
Tax %0%2%0%0%0%0%3%12%-2%-176%14%30%7%
Net Profit-48-93154151115556513
EPS in Rs-0.781.77-1.820.603.180.923.112.363.1811.701.321.112.80

Speciality Restaurants Ltd Quarterly Chart

TGB Banquets & Hotels Ltd Profit & Loss

MonthMar 2012Mar 2013Mar 2014Mar 2015Mar 2016Mar 2017Mar 2018Mar 2019Mar 2020Mar 2021Mar 2022Mar 2023TTM
Sales196227264299321312297346358150253375390
Expenses159190230270304314296332301151210298321
Operating Profit3837342917-111457-1437768
OPM %19%16%13%10%5%-0%0%4%16%-0%17%20%18%
Other Income3910889-29-1720133134
Interest300000002116151415
Depreciation13151925283330295732273239
Profit before tax25302512-3-25-31-5-39-29146249
Tax %30%23%23%18%109%14%-71%-19%2%-1%0%-54%
Net Profit17231990-22-53-6-38-29149680
EPS in Rs4.994.022.010.06-4.65-11.37-1.35-8.13-6.252.8820.3516.93
Dividend Payout %0%20%25%50%0%0%0%0%0%0%0%12%

Speciality Restaurants Ltd Profit & Loss Yearly Chart

Speciality Restaurants Ltd Growth

Compounded Sales Growth
10 Years:5%
5 Years:5%
3 Years:2%
TTM:8%
Compounded Profit Growth
10 Years:13%
5 Years:29%
3 Years:90%
TTM:54%
Stock Price CAGR
10 Years:8%
5 Years:22%
3 Years:78%
1 Year:17%
Return on Equity
10 Years:-1%
5 Years:4%
3 Years:12%
Last Year:37%

TGB Banquets & Hotels Ltd Balance Sheet

MonthMar 2012Mar 2013Mar 2014Mar 2015Mar 2016Mar 2017Mar 2018Mar 2019Mar 2020Mar 2021Mar 2022Mar 2023Sep 2023
Equity Capital35474747474747474747474748
Reserves8024425726126123518217511990105235241
Borrowings2901100000141139142154
Other Liabilities283550474958626318455515478
Total Liabilities172326355355358340291285350333341478520
Fixed Assets738510612013511510182156151136155174
CWIP15173542353329353329282835
Investments1513611180717067727275109176172
Other Assets69881031131171229496897868119139
Total Assets172326355355358340291285350333341478520

Speciality Restaurants Ltd Reserves and Borrowings Chart

Speciality Restaurants Ltd Cash Flow

MonthMar 2012Mar 2013Mar 2014Mar 2015Mar 2016Mar 2017Mar 2018Mar 2019Mar 2020Mar 2021Mar 2022Mar 2023
Cash from Operating Activity 1417271126391743205381
Cash from Investing Activity -20-146-19-12-21-5-7-14-14-3-33-72
Cash from Financing Activity 5134-5-6-6-0-0-0-36-11-26-5
Net Cash Flow-153-7-1-113-76-64

TGB Banquets & Hotels Ltd Financial Efficiency Indicators

MonthMar 2012Mar 2013Mar 2014Mar 2015Mar 2016Mar 2017Mar 2018Mar 2019Mar 2020Mar 2021Mar 2022Mar 2023
Debtor Days1418271946862876
Inventory Days141723252526272224472522
Days Payable15413715198130137162138109263143102
Cash Conversion Cycle-125-102-101-55-101-105-127-110-83-208-110-74
Working Capital Days-22-23-24-18-25-19-23-18-28-44-24-12
ROCE %21%14%8%4%-2%-9%-8%-4%2%-8%10%17%

Speciality Restaurants Ltd Financial Efficiency Indicators Chart

TGB Banquets & Hotels Ltd Share Holding Pattern

MonthMar 2021Jun 2021Sep 2021Dec 2021Mar 2022Jun 2022Sep 2022Dec 2022Mar 2023Jun 2023Sep 2023Dec 2023
Promoters51.20%51.20%52.53%52.53%52.53%52.53%52.53%52.53%52.53%50.84%50.84%50.28%
FIIs0.00%0.00%0.05%0.24%0.06%0.09%0.47%0.37%0.05%0.47%0.47%0.47%
DIIs1.20%1.20%1.35%1.50%1.50%1.58%1.78%1.84%1.58%1.65%1.65%1.60%
Public47.61%47.61%46.08%45.74%45.92%45.80%45.24%45.27%45.84%47.03%47.05%47.66%
No. of Shareholders18,42220,86020,42422,97522,69121,86923,08322,82022,66623,23223,08023,194

Speciality Restaurants Ltd Shareholding Pattern Chart

No. of Speciality Restaurants Ltd Shareholders

This stock is not held by any mutual fund

Speciality Restaurants Ltd ROCE Trend

Speciality Restaurants Ltd EPS Trend

Speciality Restaurants Ltd Key Financial Ratios

MonthMar 23Mar 22Mar 21Mar 20Mar 19
FaceValue10.0010.0010.0010.0010.00
Basic EPS (Rs.)20.611.74-6.25-8.09-1.66
Diluted EPS (Rs.)20.501.74-6.25-8.09-1.66
Cash EPS (Rs.)27.358.830.644.185.25
Book Value[Excl.RevalReserv]/Share (Rs.)58.9130.8028.8234.8846.72
Book Value[Incl.RevalReserv]/Share (Rs.)58.9130.8028.8234.8846.72
Revenue From Operations / Share (Rs.)79.8553.8631.9776.1973.76
PBDIT / Share (Rs.)21.4311.933.2714.325.46
PBIT / Share (Rs.)14.676.11-3.602.08-1.44
PBT / Share (Rs.)13.493.01-6.18-8.26-1.44
Net Profit / Share (Rs.)20.603.01-6.22-8.06-1.66
NP After MI And SOA / Share (Rs.)20.611.74-6.25-8.09-1.66
PBDIT Margin (%)26.8322.1410.2118.797.40
PBIT Margin (%)18.3711.33-11.252.72-1.95
PBT Margin (%)16.905.58-19.33-10.83-1.95
Net Profit Margin (%)25.795.58-19.45-10.58-2.24
NP After MI And SOA Margin (%)25.813.22-19.54-10.62-2.25
Return on Networth / Equity (%)34.995.64-21.68-23.19-3.56
Return on Capital Employeed (%)17.5210.84-6.403.48-2.94
Return On Assets (%)20.442.42-8.82-10.89-2.74
Asset Turnover Ratio (%)0.920.750.441.131.20
Current Ratio (X)2.611.761.471.521.97
Quick Ratio (X)2.521.681.391.411.85
Interest Coverage Ratio (X)7.233.850.923.180.00
Interest Coverage Ratio (Post Tax) (X)7.351.97-1.030.500.00
Enterprise Value (Cr.)989.71756.03171.35107.19476.83
EV / Net Operating Revenue (X)2.642.991.140.291.38
EV / EBITDA (X)9.8413.5011.171.5918.59
MarketCap / Net Operating Revenue (X)2.663.001.190.301.41
Price / BV (X)3.605.241.320.662.22
Price / Net Operating Revenue (X)2.663.001.190.301.41
EarningsYield0.090.01-0.16-0.34-0.01

Speciality Restaurants Ltd Profitability Ratios (%)

Speciality Restaurants Ltd Liquidity Ratios

Speciality Restaurants Ltd Liquidity Ratios (%)

Speciality Restaurants Ltd Interest Coverage Ratios (X)

Speciality Restaurants Ltd Valuation Ratios

Fair Value / Intrinsic Value of Speciality Restaurants Ltd

Fair Value: ₹349.04

The stock is undervalued by 51.76% compared to the current price ₹230

*Investments are subject to market risks

Strength and Weakness of Speciality Restaurants Ltd

StrengthWeakness
  1. The stock has a low average Working Capital Days of -23.33, which is a positive sign.
  2. The stock has a low average Cash Conversion Cycle of -108.42, which is a positive sign.
  3. The company has higher reserves (191.15 cr) compared to borrowings (46.69 cr), indicating strong financial stability.
  4. The company has shown consistent growth in sales (291.38 cr) and profit (6.54 cr) over the years.
  1. The stock is trading at a high valuation with an average P/B ratio of 3.56 and average Dividend Yield of 3.84%.
  2. The stock has a low average ROCE of 3.75%, which may not be favorable.

Should I Buy Speciality Restaurants Ltd Share Now?

  • Considering various financial indicators, investors might exercise caution regarding investment in Speciality Restaurants Ltd:
    1. Net Profit Margin: 25.79%
      • 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: 17.52% (Industry Average ROCE: 12.76%)
      • 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. Interest Coverage Ratio (Post Tax): 7.35
      • 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.
    4. Quick Ratio: 2.52
      • 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.
    5. ✓ Stock P/E: 16.6 (Industry average Stock P/E: 19.5)
      • 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.
    6. ✗ Total Debt / Equity: N/A
      • 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 suggests exercising caution. It's advisable to conduct further research or consult with financial experts before considering any investment.

About the Author

Author Avatar
Getaka

Getaka, CFA, a financial analyst with 15 years of experience in the industry. Getaka holds an MBA degree and the Chartered Financial Analyst designation, demonstrating his profound understanding of financial analysis and investment management. Throughout his career, he has conducted numerous financial analyses and due diligence processes for companies in the industry, and has a strong track record of identifying key trends and opportunities. He leverages his expertise to deliver a thorough financial analysis of a company, encompassing its financial performance, key ratios, future prospects, and risks. Getaka is committed to providing accurate, reliable, and trustworthy information to help readers make informed decisions about their finances and investments.

Disclaimer: This article is for informational purposes only and should not be construed as financial advice. The author is not a SEBI registered financial advisor and does not have any vested interest in Speciality Restaurants Ltd. Investors are advised to conduct their own due diligence and consult with a financial professional before making any investment decisions. The information provided in this article is based on publicly available data and the author's analysis, but it may not be comprehensive or up-to-date. The author and getaka.co.in are not responsible for any errors or omissions in the content. This article is not intended to promote any particular investment strategy or recommendation, and readers should consult with their own financial advisors before making any investment decisions. Data Source: NSE