5344252025-10-012025-12-315344252025-04-012025-12-315344252025-10-012025-12-31in-capmkt:OtherExpenses1Member5344252025-10-012025-12-31in-capmkt:OtherExpenses2Member5344252025-04-012025-12-31in-capmkt:OtherExpenses1Member5344252025-04-012025-12-31in-capmkt:OtherExpenses2Member5344252025-10-012025-12-31ItemsThatWillNotBeReclassifiedToProfitAndLoss15344252025-04-012025-12-31ItemsThatWillNotBeReclassifiedToProfitAndLoss15344252025-10-012025-12-31ItemsThatWillBeReclassifiedToProfitAndLoss15344252025-04-012025-12-31ItemsThatWillBeReclassifiedToProfitAndLoss15344252025-10-012025-12-31AuditorDomain1iso4217:INRiso4217:INRxbrli:shares534425SPECIALITYNOTLISTEDINE247M01014SPECIALITY RESTAURANTS LIMITEDMain BoardEquity2025-04-012026-03-312026-02-102026-02-02INRLakhsQuarterlyThird quarterSingle segmentFood Business2026-02-1017:05:002026-02-1017:40:00Declaration of unmodified opinion2025-10-012025-12-31UnauditedConsolidated134840800049169000139757700038298300000266254000365650001427560004147870001243345000154232000-3343800012079400018872000191050003797700008281700000008281700037420008655900084963000-214600088705000-2146000482357000101.761.76001.761.764. 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. <BR> <BR> 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. <BR> <BR> 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 <BR> 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. <BR> <BR> 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.2025-04-012025-12-31UnauditedConsolidated3600507000142088000374259500010398810000076912000011048500041311100011357240003468321000274274000-334380002408360002950800032644000621520000178684000000017868400021259000199943000185032000-6348000206291000-6348000482357000103.843.84003.843.84Lease Rent58929000Other Expenses355858000Lease Rent158468000Other Expenses977256000Reimbursement gains / (losses) on defined benefit plans19910001991000Reimbursement gains / (losses) on defined benefit plans799700079970005010002013000Exchange differences arising on translating the foreign operations22520002252000Exchange differences arising on translating the foreign operations152750001527500000374200021259000UnauditedtrueM/S SINGHI AND COtrue2028-08-31