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-Apr-2024
Date of end of financial year	31-Mar-2025
Date of board meeting when results were approved	12-May-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange	05-May-2025
Description of presentation currency	INR (in Actuals)
Reporting Type	Quarterly
Reporting Quarter	Fourth quarter
Nature of report standalone or consolidated	Consolidated
Whether results are audited or unaudited for the quarter ended	Audited
Whether results are audited or unaudited for the Year to date for current period ended/year ended	Audited
Segment Reporting	Single segment
Description of single segment	Food Business
Start date and time of board meeting	12-May-2025   18:30:00
End date and time of board meeting	12-May-2025   19:15:00
Whether cash flow statement is applicable on company	Yes
Type of cash flow statement	Cash Flow Indirect
Declaration of unmodified opinion or statement on impact of audit qualification	Declaration of unmodified opinion

Financial Results Ind-AS
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-Jan-2025	01-Apr-2024
B	Date of end of reporting period	31-Mar-2025	31-Mar-2025
C	Whether results are audited or unaudited	Audited	Audited
D	Nature of report standalone or consolidated	Consolidated	Consolidated
Part I	Blue color marked fields are non-mandatory. For Consolidated Results, if the company has no figures for 3 months / 6 months ended, in such case zero shall be inserted in the said column.
1	Income
	Revenue from operations	1030100000	4362500000
	Other income	39800000	192400000
	Total income	1069900000	4554900000
2	Expenses
(a)	Cost of materials consumed	310200000	1310400000
(b)	Purchases of stock-in-trade	0	0
(c)	Changes in inventories of finished goods, work-in-progress and stock-in-trade	0	0
(d)	Employee benefit expense	251600000	975900000
(e)	Finance costs	36400000	142300000
(f)	Depreciation, depletion and amortisation expense	130200000	490000000
(f)	Other Expenses
1	Lease Rent	33600000	180400000
2	Other Expenses	282300000	1169800000
	Total other expenses	315900000	1350200000
	Total expenses	1044300000	4268800000
3	Total profit before exceptional items and tax	25600000	286100000
4	Exceptional items	0	0
5	Total profit before tax	25600000	286100000
6	Tax expense
7	Current tax	1700000	21500000
8	Deferred tax	2700000	44900000
9	Total tax expenses	4400000	66400000
10	Net movement in regulatory deferral account balances related to profit or loss and the related deferred tax movement	0	0
11	Net Profit Loss for the period from continuing operations	21200000	219700000
12	Profit (loss) from discontinued operations before tax	0	0
13	Tax expense of discontinued operations	0	0
14	Net profit (loss) from discontinued operation after tax	0	0
15	Share of profit (loss) of associates and joint ventures accounted for using equity method	0	0
16	Total profit (loss) for period	21200000	219700000
17	Other comprehensive income net of taxes	1600000	6700000
18	Total Comprehensive Income for the period	22800000	226400000
19	Total profit or loss, attributable to
	Profit or loss, attributable to owners of parent	23900000	217200000
	Total profit or loss, attributable to non-controlling interests	-2700000	-2700000
20	Total Comprehensive income for the period attributable to
	Comprehensive income for the period attributable to owners of parent	25500000	223900000
	Total comprehensive income for the period attributable to owners of parent non-controlling interests	-2700000	2500000
21	Details of equity share capital
	Paid-up equity share capital	482400000	482400000
	Face value of equity share capital	10	10
27	Details of debt securities
22	Reserves excluding revaluation reserve		2787400000
23	Earnings per share
i	Earnings per equity share for continuing operations
	Basic earnings (loss) per share from continuing operations	0.5	4.51
	Diluted earnings (loss) per share from continuing operations	0.5	4.51
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	0.5	4.51
	Diluted earnings (loss) per share from continuing and discontinued operations	0.5	4.51
24	Debt equity ratio
25	Debt service coverage ratio
26	Interest service coverage ratio
27	Disclosure of notes on financial results

Remarks
Debt equity ratio
Debt service coverage ratio
Interest service coverage ratio

Statement of Asset and Liabilities
Particulars		Year ended (dd-mm-yyyy)
Date of start of reporting period		01-Apr-2024
Date of end of reporting period		31-Mar-2025
Whether results are audited or unaudited		Audited
Nature of report standalone or consolidated		Consolidated
	Assets
1	Non-current assets
	Property, plant and equipment	2141200000
	Capital work-in-progress	320000000
	Investment property	0
	Goodwill	14000000
	Other intangible assets	9000000
	Intangible assets under development	0
	Biological assets other than bearer plants	0
	Investments accounted for using equity method	0
	Non-current financial assets
	Non-current investments	300000
	Trade receivables, non-current	0
	Loans, non-current	13200000
	Other non-current financial assets	312200000
	Total non-current financial assets	325700000
	Deferred tax assets (net)	301100000
	Other non-current assets	123700000
	Total non-current assets	3234700000
2	Current assets
	Inventories	82900000
	Current financial asset
	Current investments	1608000000
	Trade receivables, current	55000000
	Cash and cash equivalents	84800000
	Bank balance other than cash and cash equivalents	83800000
	Loans, current	6700000
	Other current financial assets	66000000
	Total current financial assets	1904300000
	Current tax assets (net)	0
	Other current assets	122800000
	Total current assets	2110000000
3	Non-current assets classified as held for sale	44300000
4	Regulatory deferral account debit balances and related deferred tax Assets	0
	Total assets	5389000000
	Equity and liabilities
1	Equity
	Equity attributable to owners of parent
	Equity share capital	482400000
	Other equity	2787400000
	Total equity attributable to owners of parent	3269800000
	Non controlling interest	72900000
	Total equity	3342700000
2	Liabilities
	Non-current liabilities
	Non-current financial liabilities
	Borrowings, non-current	0
	Trade payables, non-current
	(A) Total outstanding dues of micro enterprises and small enterprises	0
	(B) Total outstanding dues of creditors other than micro enterprises and small enterprises	0
	Total Trade payable	0
	Other non-current financial liabilities	1195700000
	Total non-current financial liabilities	1195700000
	Provisions, non-current	21100000
	Deferred tax liabilities (net)	0
	Deferred government grants, Non-current	0
	Other non-current liabilities	0
	Total non-current liabilities	1216800000
	Current liabilities
	Current financial liabilities
	Borrowings, current	0
	Trade payables, current
	(A) Total outstanding dues of micro enterprises and small enterprises	6500000
	(B) Total outstanding dues of creditors other than micro enterprises and small enterprises	283500000
	Total Trade payable	290000000
	Other current financial liabilities	480600000
	Total current financial liabilities	770600000
	Other current liabilities	39400000
	Provisions, current	0
	Current tax liabilities (Net)	0
	Deferred government grants, Current	0
	Total current liabilities	810000000
3	Liabilities directly associated with assets in disposal group classified as held for sale	19500000
4	Regulatory deferral account credit balances and related deferred tax liability	0
	Total liabilities	2046300000
	Total equity and liabilites	5389000000
	Disclosure of notes on assets and liabilities

Format for Reporting Segmenet wise Revenue, Results and Capital Employed along with the company results
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-Jan-2025	01-Apr-2024
Date of end of reporting period		31-Mar-2025	31-Mar-2025
Whether accounts are audited or unaudited		Audited	Audited
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
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-Jan-2025	01-Apr-2024
B	Date of end of reporting period	31-Mar-2025	31-Mar-2025
C	Whether results are audited or unaudited	Audited	Audited
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	Re-measurement gains/ (losses) on defined benefit plans	-4800000	-2400000
	Total Amount of items that will not be reclassified to profit and loss	-4800000	-2400000
2	Income tax relating to items that will not be reclassified to profit or loss	-1200000	-600000
3	Amount of items that will be reclassified to profit and loss
1	Exchange differences arising on translating the foreign	5200000	8500000
	Total Amount of items that will be reclassified to profit and loss	5200000	8500000
4	Income tax relating to items that will be reclassified to profit or loss	0	0
5	Total Other comprehensive income	1600000	6700000

Cash flow statement, indirect
Particulars				Year ended (dd-mm-yyyy)
A	Date of start of reporting period			2024-04-01
B	Date of end of reporting period			2025-03-31
C	Whether results are audited or unaudited			Audited
D	Nature of report standalone or consolidated			Consolidated
Part I	Blue color marked fields are non-mandatory.
	Statement of cash flows
	Cash flows from used in operating activities
	Profit before tax			286100000
	Adjustments for reconcile profit (loss)
	Adjustments for finance costs			142300000
	Adjustments for decrease (increase) in inventories			-6100000
	Adjustments for decrease (increase) in trade receivables, current			19600000
	Adjustments for decrease (increase) in trade receivables, non-current			0
	Adjustments for decrease (increase) in other current assets			-5800000
	Adjustments for decrease (increase) in other non-current assets			0
	Adjustments for other financial assets, non-current			-21800000
	Adjustments for other financial assets, current			0
	Adjustments for other bank balances			0
	Adjustments for increase (decrease) in trade payables, current			14600000
	Adjustments for increase (decrease) in trade payables, non-current			0
	Adjustments for increase (decrease) in other current liabilities			-4700000
	Adjustments for increase (decrease) in other non-current liabilities			0
	Adjustments for depreciation and amortisation expense			489900000
	Adjustments for impairment loss reversal of impairment loss recognised in profit or loss			2700000
	Adjustments for provisions, current			-8200000
	Adjustments for provisions, non-current			0
	Adjustments for other financial liabilities, current			-3500000
	Adjustments for other financial liabilities, non-current			0
	Adjustments for unrealised foreign exchange losses gains			0
	Adjustments for dividend income			1800000
	Adjustments for interest income			11000000
	Adjustments for share-based payments			0
	Adjustments for fair value losses (gains)			-50700000
	Adjustments for undistributed profits of associates			0
	Other adjustments for which cash effects are investing or financing cash flow			-52100000
	Other adjustments to reconcile profit (loss)			0
	Other adjustments for non-cash items			-36400000
	Share of profit and loss from partnership firm or association of persons or limited liability partnerships			0
	Total adjustments for reconcile profit (loss)			467000000
	Net cash flows from (used in) operations			753100000
	Dividends received			0
	Interest paid			0
	Interest received			0
	Income taxes paid (refund)			11200000
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) operating activities			741900000
	Cash flows from used in investing activities
	Cash flows from losing control of subsidiaries or other businesses			0
	Cash flows used in obtaining control of subsidiaries or other businesses			0
	Other cash receipts from sales of equity or debt instruments of other entities			0
	Other cash payments to acquire equity or debt instruments of other entities			0
	Other cash receipts from sales of interests in joint ventures			0
	Other cash payments to acquire interests in joint ventures			0
	Cash receipts from share of profits of partnership firm or association of persons or limited liability partnerships			0
	Cash payment for investment in partnership firm or association of persons or limited liability partnerships			0
	Proceeds from sales of property, plant and equipment			2200000
	Purchase of property, plant and equipment			378500000
	Proceeds from sales of investment property			0
	Purchase of investment property			0
	Proceeds from sales of intangible assets			0
	Purchase of intangible assets			0
	Proceeds from sales of intangible assets under development			0
	Purchase of intangible assets under development			0
	Proceeds from sales of goodwill			0
	Purchase of goodwill			0
	Proceeds from biological assets other than bearer plants			0
	Purchase of biological assets other than bearer plants			0
	Proceeds from government grants			0
	Proceeds from sales of other long-term assets			0
	Purchase of other long-term assets			0
	Cash advances and loans made to other parties			0
	Cash receipts from repayment of advances and loans made to other parties			0
	Cash payments for future contracts, forward contracts, option contracts and swap contracts			0
	Cash receipts from future contracts, forward contracts, option contracts and swap contracts			0
	Dividends received			1800000
	Interest received			8200000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			85000000
	Net cash flows from (used in) investing activities	-281300000
	Cash flows from used in financing activities
	Proceeds from changes in ownership interests in subsidiaries			0
	Payments from changes in ownership interests in subsidiaries			0
	Proceeds from issuing shares			0
	Proceeds from issuing other equity instruments			21900000
	Payments to acquire or redeem entity's shares			0
	Payments of other equity instruments			0
	Proceeds from exercise of stock options			0
	Proceeds from issuing debentures notes bonds etc			0
	Proceeds from borrowings			0
	Repayments of borrowings			0
	Payments of lease liabilities			468600000
	Dividends paid			48200000
	Interest paid			0
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) financing activities			-494900000
	Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes			-34300000
	Effect of exchange rate changes on cash and cash equivalents
	Effect of exchange rate changes on cash and cash equivalents			8400000
	Net increase (decrease) in cash and cash equivalents			-25900000
	Cash and cash equivalents cash flow statement at beginning of period			110700000
	Cash and cash equivalents cash flow statement at end of period			84800000