Speciality Restaurants Ltd: Intrinsic Value & Share Price Analysis

Q: What is the current share price and 52-week range of Speciality Restaurants Ltd?

Speciality Restaurants Ltd is trading at 146.00 as of 13 September 2026, with a FY2026-2027 high of 167 and low of 82.7. The stock is currently near its 52-week high. Market cap stands at 705 Cr..

Q: Is Speciality Restaurants Ltd financially healthy?

Key indicators: ROCE of 8.58 % is on the lower side. Dividend yield is 0.68 %.

Q: Is Speciality Restaurants Ltd profitable and how is the profit trend?

Speciality Restaurants Ltd reported a net profit of 21 Cr in Mar 2025 on revenue of 413 Cr. Compared to 14 Cr in Mar 2022, the net profit shows an improving trend.

Fair Value

₹91.50Overvalued by 37.33%vs CMP ₹146.00

P/E (26.6) × ROE (5.9%) × BV (₹71.90) × DY (0.68%)

₹85.78Overvalued by 41.25%vs CMP ₹146.00

MoS: -70.2% (Negative)Confidence: 59/100 (Moderate)Models: 1 Under, 7 Over

Model	Category	Value	Weight	Signal
PE-ROE	Earnings	₹100.13	25%	Over (-31.4%)
Graham Number	Earnings	₹85.51	18%	Over (-41.4%)
Earnings Power	Earnings	₹35.72	12%	Over (-75.5%)
DCF	Cash Flow	₹45.01	15%	Over (-69.2%)
Net Asset Value	Assets	₹71.86	8%	Over (-50.8%)
EV/EBITDA	Enterprise	₹215.38	10%	Under (+47.5%)
Earnings Yield	Earnings	₹45.20	8%	Over (-69%)
Revenue Multiple	Revenue	₹85.53	6%	Over (-41.4%)
Consensus (8 models)		₹85.78	100%	Overvalued

Key Drivers: Wide model spread (₹36–₹215) — high uncertainty.

PE-ROE · Graham · EPV · DCF · NAV · EV/EBITDA · DDM · Earnings Yield · ROCE Capital · Revenue Multiple | CoE: 12% · Terminal: 4% · EPS CAGR: 9.4%

*Investments are subject to market risks

Analyst Summary

Speciality Restaurants Ltd operates in the Hotels, Resorts & Restaurants segment, current market price is ₹146.00, market cap is 705 Cr.. At a glance, stock P/E is 26.6, ROE is 5.94 %, ROCE is 8.58 %, book value is 71.9, dividend yield is 0.68 %. The latest intrinsic value estimate is ₹85.78, around 41.2% below the current price, so expectations may already be running ahead of this modelled fair value. On operating trend, latest reported sales are about ₹413 Cr versus the prior period change of 5.1%, while latest net profit is about ₹21 Cr with a prior-period change of -22.2%. The 52-week range shown on this page is 167/82.7, which helps frame where the current quote sits within its recent trading band. Business context: About the Company - Qualitative AnalysisSpeciality 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(CI…

This summary is generated from the stock page data available for Speciality Restaurants Ltd: Intrinsic Value & Share Price Analysis and is refreshed automatically when the underlying metrics change.

Investment Snapshot

Speciality Restaurants Ltd scores 60/100 (Average)

Based on 5 dimensions: health, institutional flow, earnings quality, momentum, and peer comparison

Stock Health59/100 · Moderate

ROCE 8.6% AverageROE 5.9% WeakD/E 0.00 Low debtInterest Coverage 0.0x RiskyProfitable 4/5 years Consistent

Smart Money40/100 · Moderate

FII holding stable No changeDII holding down 1.59% MF sellingPromoter holding at 50.7% Stable

Earnings Quality60/100 · Moderate

OPM stable around 17% SteadyWorking capital: -41 days (improving) Efficient

Quarterly Momentum68/100 · Strong

Revenue (4Q): +9% YoY GrowingProfit (4Q): +7% YoY Positive

Industry Rank65/100 · Strong

P/E 26.6 vs industry 654.4 Cheaper than peersROCE 8.6% vs industry 10.5% Average3Y sales CAGR: 18% Moderate

Weights: Health 30% · Earnings Quality 25% · Momentum 20% · Industry Rank 15% · Smart Money 10%. Scores are computed from reported financials and recalculated daily.

Share Price and Basic Stock Data

Last Updated: August 25, 2026, 8:08 am

Market Cap	705 Cr.
Current Price	146
Intrinsic Value	₹85.78
High / Low	167/82.7
Stock P/E	26.6
Book Value	71.9
Dividend Yield	0.68 %
ROCE	8.58 %
ROE	5.94 %
Face Value	10.0
PEG Ratio	2.82

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

Stock Name ⇩	Market Cap ⇩	Current Price ⇩	High / Low ⇩	Stock P/E ⇩	Book Value ⇩	Dividend Yield ⇩	ROCE ⇩	ROE ⇩	Face Value ⇩
Speciality Restaurants Ltd	705 Cr.	146	167/82.7	26.6	71.9	0.68 %	8.58 %	5.94 %	10.0
Coffee Day Enterprises Ltd	623 Cr.	29.5	51.5/21.0		132	0.00 %	1.27 %	1.01 %	10.0
Royal Orchid Hotels Ltd	839 Cr.	306	594/269	31.5	94.1	0.82 %	10.8 %	12.7 %	10.0
Barbeque-Nation Hospitality Ltd	877 Cr.	224	712/219		92.8	0.00 %	4.57 %	7.36 %	5.00
Emerald Leisures Ltd	431 Cr.	287	302/151		56.0	0.00 %	9.30 %	%	5.00
Industry Average	8,851.48 Cr	496.77		654.37	113.88	0.29%	10.48%	10.75%	6.81

All Competitor Stocks of Speciality Restaurants Ltd

Quarterly Result

Metric	Dec 2022	Mar 2023	Jun 2023	Sep 2023	Dec 2023	Mar 2024	Jun 2024	Sep 2024	Dec 2024	Mar 2025	Jun 2025	Sep 2025	Dec 2025
Sales	103.71	87.51	94.65	97.88	109.49	91.08	97.13	97.94	119.39	98.62	103.06	109.76	128.70
Expenses	78.94	73.80	77.65	82.19	87.51	78.10	82.24	83.40	93.93	82.94	85.04	90.60	100.29
Operating Profit	24.77	13.71	17.00	15.69	21.98	12.98	14.89	14.54	25.46	15.68	18.02	19.16	28.41
OPM %	23.88%	15.67%	17.96%	16.03%	20.07%	14.25%	15.33%	14.85%	21.33%	15.90%	17.48%	17.46%	22.07%
Other Income	1.86	18.50	3.54	5.82	6.63	3.56	8.39	3.39	3.29	3.90	5.67	3.49	1.48
Interest	3.55	3.52	3.59	3.80	3.81	3.40	3.52	3.37	3.70	3.64	3.74	3.65	3.66
Depreciation	8.40	8.81	9.61	10.15	10.34	10.93	11.01	11.34	12.29	12.57	12.93	13.16	13.77
Profit before tax	14.68	19.88	7.34	7.56	14.46	2.21	8.75	3.22	12.76	3.37	7.02	5.84	12.46
Tax %	-1.84%	-176.26%	14.31%	30.42%	6.85%	25.79%	18.29%	21.74%	28.61%	21.07%	19.09%	18.49%	30.50%
Net Profit	14.95	54.92	6.29	5.26	13.47	1.64	7.15	2.52	9.11	2.66	5.68	4.76	8.67
EPS in Rs	3.18	11.70	1.32	1.11	2.80	0.34	1.49	0.52	1.89	0.55	1.18	0.99	1.80

Last Updated: March 3, 2026, 2:36 pm

Quarterly Chart

Profit & Loss - Annual Report

Last Updated: February 25, 2026, 10:46 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	TTM
Sales	264	299	321	312	297	346	358	150	253	375	393	413	440
Expenses	230	270	304	314	296	332	301	151	210	298	325	343	359
Operating Profit	34	29	17	-1	1	14	57	-1	43	77	68	71	81
OPM %	13%	10%	5%	-0%	0%	4%	16%	-0%	17%	20%	17%	17%	18%
Other Income	10	8	8	9	-2	9	-17	20	13	31	19	19	15
Interest	0	0	0	0	0	0	21	16	15	14	15	14	15
Depreciation	19	25	28	33	30	29	57	32	27	32	41	47	52
Profit before tax	25	12	-3	-25	-31	-5	-39	-29	14	62	32	28	29
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	22
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	4.45	4.52
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:	6%

Compounded Profit Growth
10 Years:	7%
5 Years:	25%
3 Years:	12%
TTM:	-27%

Stock Price CAGR
10 Years:	-1%
5 Years:	30%
3 Years:	-15%
1 Year:	-28%

Return on Equity
10 Years:	0%
5 Years:	9%
3 Years:	14%
Last Year:	5%

Last Updated: September 5, 2025, 1:36 pm

Balance Sheet

Last Updated: July 21, 2026, 5:19 pm

Month	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

Reserves and Borrowings Chart

Cash Flow

Month	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%

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	34.00	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 2014	Mar 2015	Mar 2016	Mar 2017	Mar 2018	Mar 2019	Mar 2020	Mar 2021	Mar 2022	Mar 2023	Mar 2024	Mar 2025
Debtor Days	27	19	4	6	8	6	2	8	7	6	7	5
Inventory Days	23	25	25	26	27	22	24	47	25	22	22	22
Days Payable	151	98	130	137	162	138	109	263	143	102	76	75
Cash Conversion Cycle	-101	-55	-101	-105	-127	-110	-83	-208	-110	-74	-47	-48
Working Capital Days	-24	-18	-25	-19	-23	-18	-28	-95	-59	-40	-37	-41
ROCE %	8%	4%	-2%	-9%	-8%	-4%	2%	-8%	10%	17%	9%	8%

Financial Efficiency Indicators Chart

Share Holding Pattern

Month	Sep 2023	Dec 2023	Mar 2024	Jun 2024	Sep 2024	Dec 2024	Mar 2025	Jun 2025	Sep 2025	Dec 2025	Mar 2026	Jun 2026
Promoters	50.84%	50.28%	50.24%	50.24%	50.24%	50.10%	50.10%	50.10%	50.20%	50.31%	50.71%	50.71%
FIIs	0.47%	0.47%	0.21%	0.19%	0.33%	0.23%	0.39%	0.40%	0.47%	0.57%	0.48%	0.46%
DIIs	1.65%	1.60%	1.59%	1.59%	1.59%	1.59%	1.59%	1.59%	1.59%	0.16%	0.00%	0.00%
Government	0.00%	0.00%	0.00%	0.00%	0.00%	0.16%	0.16%	0.16%	0.16%	0.16%	0.16%	0.16%
Public	47.05%	47.66%	47.97%	47.99%	47.85%	47.92%	47.77%	47.76%	47.58%	48.82%	48.64%	48.68%
No. of Shareholders	23,080	23,194	22,029	22,938	23,501	23,201	22,839	22,789	22,939	21,909	21,379	20,822

Shareholding Pattern Chart

No. of Shareholders

Speciality Restaurants Ltd: Intrinsic Value & Share Price Analysis - Shareholder trend analysis

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.)	67.79	65.33	58.91	30.80	28.82
Book Value[Incl.RevalReserv]/Share (Rs.)	67.79	65.33	58.91	30.80	28.82
Revenue From Operations / Share (Rs.)	90.44	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 (%)	4.02	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)	54.60	0.00	0.00	0.00	0.00
Dividend Payout Ratio (NP) (%)	22.21	40.42	0.00	0.00	0.00
Dividend Payout Ratio (CP) (%)	6.82	16.66	0.00	0.00	0.00
Earning Retention Ratio (%)	77.79	59.58	0.00	0.00	0.00
Cash Earning Retention Ratio (%)	93.18	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.)	619.68	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 (%)	77.78	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

Profitability Ratios (%)

Liquidity Ratios

Liquidity Ratios (%)

Interest Coverage Ratios (%)

Valuation Ratios

[display_about_company_data title=”About the Company – Qualitative Analysis”]

FAQ

What is the intrinsic value of Speciality Restaurants Ltd and is it undervalued?

As of 13 September 2026, Speciality Restaurants Ltd's intrinsic value is ₹85.78, which is 41.25% lower than the current market price of ₹146.00, suggesting the stock is overvalued. This is calculated using the PE ratio method factoring in ROE (5.94 %), book value (₹71.9), dividend yield (0.68 %), and 5-year EPS CAGR.

What is the current share price and 52-week range of Speciality Restaurants Ltd?

Speciality Restaurants Ltd is trading at ₹146.00 as of 13 September 2026, with a FY2026-2027 high of ₹167 and low of ₹82.7. The stock is currently near its 52-week high. Market cap stands at ₹705 Cr..

How does Speciality Restaurants Ltd's P/E ratio compare to its industry?

Speciality Restaurants Ltd has a P/E ratio of 26.6, which is below the industry average of 654.37. Trading at a steep discount to peers could signal a value opportunity or reflect concerns about the company's fundamentals.

Is Speciality Restaurants Ltd financially healthy?

Key indicators for Speciality Restaurants Ltd: ROCE of 8.58 % is on the lower side compared to the industry average of 10.48%; ROE of 5.94 % is below ideal levels (industry average: 10.75%). Dividend yield is 0.68 %.

Is Speciality Restaurants Ltd profitable and how is the profit trend?

Speciality Restaurants Ltd reported a net profit of ₹21 Cr in Mar 2025 on revenue of ₹413 Cr. Compared to ₹14 Cr in Mar 2022, the net profit shows an improving trend.

Does Speciality Restaurants Ltd pay dividends?

Speciality Restaurants Ltd has a dividend yield of 0.68 % at the current price of ₹146.00. The company pays dividends, though the yield is modest.