Integrated Filing — IndAS



General information about company

Scrip Code 534425
NSE Symbol SPECIALITY
MSEI Symbol NOTLISTED
ISIN INE247M01014
Name of company SPECIALITY RESTAURANTS LIMITED
Type of company Main Board
Class of security Equity
Date of start of financial year 01-04-2025
Date of end of financial year 31-03-2026
Date of board meeting when results were approved 10-02-2026
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 02-02-2026
Description of presentation currency INR
Level of rounding used in financial results Lakhs
Reporting Type Quarterly
Reporting Quarter Third quarter
Nature of report standalone or consolidated Consolidated
Whether results are audited or unaudited for the quarter ended Unaudited
Whether results are audited or unaudited for the Year to date for current period ended/year ended Unaudited
Segment Reporting Single segment
Description of single segment Food Business
Start date and time of board meeting 10-02-2026   17:05:00
End date and time of board meeting 10-02-2026   17:40:00
Whether cash flow statement is applicable on company
Type of cash flow statement
Declaration of unmodified opinion or statement on impact of audit qualification Declaration of unmodified opinion



Financial Results Ind-AS

Amount in (Lakhs)

Particulars 3 months/ 6 months ended (dd-mm-yyyy) Year to date figures for current period ended (dd-mm-yyyy)
A Date of start of reporting period 01-10-2025 01-04-2025
B Date of end of reporting period 31-12-2025 31-12-2025
C Whether results are audited or unaudited Unaudited Unaudited
D Nature of report standalone or consolidated Consolidated Consolidated
1 Income
Revenue from operations 13,484.08 36,005.07
Other income 491.69 1,420.88
Total income 13,975.77 37,425.95
2 Expenses
(a) Cost of materials consumed 3,829.83 10,398.81
(b) Purchases of stock-in-trade 0.00 0.00
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade 0.00 0.00
(d) Employee benefit expense 2,662.54 7,691.20
(e) Finance costs 365.65 1,104.85
(f) Depreciation, depletion and amortisation expense 1,427.56 4,131.11
(f) Other Expenses
1 Lease Rent 589.29 1,584.68
2 Other Expenses 3,558.58 9,772.56
Total other expenses 4,147.87 11,357.24
Total expenses 12,433.45 34,683.21
3 Total profit before exceptional items and tax 1,542.32 2,742.74
4 Exceptional items (334.38) (334.38)
5 Total profit before tax 1,207.94 2,408.36
6 Tax expense
7 Current tax 188.72 295.08
8 Deferred tax 191.05 326.44
9 Total tax expenses 379.77 621.52
10 Net movement in regulatory deferral account balances related to profit or loss and the related deferred tax movement 0.00 0.00
11 Net Profit Loss for the period from continuing operations 828.17 1,786.84
12 Profit (loss) from discontinued operations before tax 0.00 0.00
13 Tax expense of discontinued operations 0.00 0.00
14 Net profit (loss) from discontinued operation after tax 0.00 0.00
15 Share of profit (loss) of associates and joint ventures accounted for using equity method 0.00 0.00
16 Total profit (loss) for period 828.17 1,786.84
17 Other comprehensive income net of taxes 37.42 212.59
18 Total Comprehensive Income for the period 865.59 1,999.43
19 Total profit or loss, attributable to
Profit or loss, attributable to owners of parent 849.63 1,850.32
Total profit or loss, attributable to non-controlling interests (21.46) (63.48)
20 Total Comprehensive income for the period attributable to
Comprehensive income for the period attributable to owners of parent 887.05 2,062.91
Total comprehensive income for the period attributable to owners of parent non-controlling interests (21.46) (63.48)
21 Details of equity share capital
Paid-up equity share capital 4,823.57 4,823.57
Face value of equity share capital 10 10
27 Details of debt securities
22 Reserves excluding revaluation reserve
23 Earnings per share
i Earnings per equity share for continuing operations
Basic earnings (loss) per share from continuing operations 1.76 3.84
Diluted earnings (loss) per share from continuing operations 1.76 3.84
ii Earnings per equity share for discontinued operations
Basic earnings (loss) per share from discontinued operations 0 0
Diluted earnings (loss) per share from discontinued operations 0 0
ii Earnings per equity share
Basic earnings (loss) per share from continuing and discontinued operations 1.76 3.84
Diluted earnings (loss) per share from continuing and discontinued operations 1.76 3.84
24 Debt equity ratio
25 Debt service coverage ratio
26 Interest service coverage ratio
27 Disclosure of notes on financial results Textual Information(1)



Disclosure of notes on financial results

Textual Information(1) 4. The exceptional cost for the ciuarter and nine months encled 31 December 2025 is Rs 334.38 Lakhs which is on account of past period employee benefit liability as calculated under the New Labour Codes which became effective 21 November 2025 The Government of India is in the process of notifying related rules to the new Labour Codes and impact, if any, will be evaluated and accounted for in accordance with the applicable accounting standards in the period in which these are notified. 5. The Board of Directors at its meeting held on 20 October 2022, approved a draft Scheme of Demerger (Scheme) between Speciality Restaurants Limited (Demerged Company) and Speciality Hotels India Private Limited (Resulting Company) and their respective shareholders and creditors, under Sections 230 to 232 Of the Companie� Act. 2013. The Scheme was sanctioned by The Hon'ble National Company Law Tribunal (NCLT), Kolkata Bench on 29 October 2025 and the certified copy of the order was received on 19 November 2025. The Demergecl Company have filed the certified copies of the order and the Scheme with the Registrar of Companies, Mumbai, on 20 November 2025 and accordingly, the Scheme has become effective ln acccordance with the Scheme, the Appointed Date is 01 October 2022. The demerger accounting has been recorded in the consolidated financial results using the pooling of interest's method as specified by Appendix C to lnd AS 103, Business combination of entities under common control. The accounting treatment followed by the Group is in accordance with the accounting treatment specified ln the approved Scheme. In accordance with the said lnd AS principles, Accounting of demerger has been given effect with effect from 01 October, 2022 and the comparative balances for all the prior periods presentecl in the consolidated financial results have been restated. As the scheme is with respect to transfer of leasehold land undertaking, the impact in comparative financial results is below the rounding off norms. 6. The Holding Company has incorporated a wholly owned subsidiary in Dubal, United Arab Emirates ln Meydan Free Zone under the name Speciality Restaurants LL C-FZ an November 20, 2025 having share capital of AED 1,00,000 (100 equity shares of AED 1,000 each) to act as an Investment holding company to oversee the strategic investments of the Company in Dubai, UAE.



Remarks

Debt equity ratio
Debt service coverage ratio
Interest service coverage ratio


Format for Reporting Segment wise Revenue, Results and Capital Employed along with the company results

Amount in (Lakhs)

Particulars 3 months/ 6 month ended (dd-mm-yyyy) Year to date figures for current period ended (dd-mm-yyyy)
Date of start of reporting period 01-10-2025 01-04-2025
Date of end of reporting period 31-12-2025 31-12-2025
Whether results are audited or unaudited Unaudited Unaudited
Nature of report standalone or consolidated Consolidated Consolidated
1 Segment Revenue (Income)
(net sale/income from each segment should be disclosed)
Total Segment Revenue
Less: Inter segment revenue
Revenue from operations
2 Segment Result
Profit (+) / Loss (-) before tax and interest from each segment
Total Profit before tax
i. Finance cost
ii. Other Unallocable Expenditure net off Unallocable income
Profit before tax
3 (Segment Asset - Segment Liabilities)
Segment Asset
Total Segment Asset
Un-allocable Assets null null
Net Segment Asset null null
4 Segment Liabilities
Segment Liabilities
Total Segment Liabilities
Un-allocable Liabilities null null
Net Segment Liabilities null null
Disclosure of notes on segments



Other Comprehensive Income

Amount in (Lakhs)

Particulars 3 months/ 6 months ended (dd-mm-yyyy) Year to date figures for current period ended (dd-mm-yyyy)
A Date of start of reporting period 01-10-2025 01-04-2025
B Date of end of reporting period 31-12-2025 31-12-2025
C Whether results are audited or unaudited Unaudited Unaudited
D Nature of report standalone or consolidated Consolidated Consolidated
Other comprehensive income [Abstract]
1 Amount of items that will not be reclassified to profit and loss
1 Reimbursement gains / (losses) on defined benefit plans 19.91 79.97
Total Amount of items that will not be reclassified to profit and loss 19.91 79.97
2 Income tax relating to items that will not be reclassified to profit or loss 5.01 20.13
3 Amount of items that will be reclassified to profit and loss
1 Exchange differences arising on translating the foreign operations 22.52 152.75
Total Amount of items that will be reclassified to profit and loss 22.52 152.75
4 Income tax relating to items that will be reclassified to profit or loss 0.00 0.00
5 Total Other comprehensive income 37.42 212.59





Details of Impact of Audit Qualification

Amount in (Lakhs)

Whether results are audited or unaudited Unaudited
Declaration of unmodified opinion or statement on impact of audit qualification Declaration of unmodified opinion
Auditor's opinion
Declaration pursuant to Regulation 33 (3) (d) of SEBI (LODR) Regulation, 2015: The company declares that its Statutory Auditor/s have issued an Audit Report with unmodified opinion for the period on Standalone results Yes
Sr No. Audit firm's name Whether the firm holds a valid peer review certificate issued by Peer Review Board of ICAI Certificate valid upto
1 M/S SINGHI AND CO Yes 31-08-2028