Key Financial Figures - Standalone (Amounts in ₹ Lakhs)

Quarterly Performance Comparison:

  • Revenue from operations: ₹12,161.70 (Q1 FY27) vs ₹10,305.77 (Q1 FY26) - 18.0% increase
  • Other income: ₹417.93 (Q1 FY27) vs ₹567.36 (Q1 FY26)
  • Total income: ₹12,579.63 (Q1 FY27) vs ₹10,873.13 (Q1 FY26)
  • Profit before tax: ₹922.41 (Q1 FY27) vs ₹702.10 (Q1 FY26) - 31.4% increase
  • Tax expense: ₹233.70 (Q1 FY27) vs ₹133.98 (Q1 FY26)
  • Profit after tax: ₹688.71 (Q1 FY27) vs ₹568.12 (Q1 FY26) - 21.2% increase
  • Total comprehensive income: ₹657.75 (Q1 FY27) vs ₹609.58 (Q1 FY26)

Expense Breakdown (Q1 FY27):

  • Cost of food and beverages consumed: ₹3,477.92
  • Employee benefits expense: ₹2,426.14
  • Finance costs: ₹371.69
  • Depreciation/amortization: ₹1,490.80
  • Lease rent: ₹385.11
  • Other expenses: ₹3,505.56
  • Total expenses: ₹11,657.22

Earnings Per Share (Face value ₹10 each):

  • Basic EPS: ₹1.43 (Q1 FY27) vs ₹1.18 (Q1 FY26)
  • Diluted EPS: ₹1.43 (Q1 FY27) vs ₹1.18 (Q1 FY26)

Key Financial Figures - Consolidated (Amounts in ₹ Lakhs)

Quarterly Performance Comparison:

  • Revenue from operations: ₹12,703.21 (Q1 FY27) vs ₹10,877.19 (Q1 FY26) - 16.8% increase
  • Other income: ₹426.80 (Q1 FY27) vs ₹574.01 (Q1 FY26)
  • Total income: ₹13,130.01 (Q1 FY27) vs ₹11,451.20 (Q1 FY26)
  • Profit before tax: ₹944.73 (Q1 FY27) vs ₹646.10 (Q1 FY26) - 46.2% increase
  • Tax expense: ₹233.70 (Q1 FY27) vs ₹133.98 (Q1 FY26)
  • Profit after tax: ₹711.03 (Q1 FY27) vs ₹512.12 (Q1 FY26) - 38.8% increase
  • Total comprehensive income: ₹673.30 (Q1 FY27) vs ₹656.32 (Q1 FY26)

Net Profit Attribution:

  • Attributable to owners of the company: ₹700.26 (Q1 FY27) vs ₹539.72 (Q1 FY26)
  • Attributable to non-controlling interests (NCI): ₹10.77 (Q1 FY27) vs ₹(27.60) (Q1 FY26)

Earnings Per Share (Face value ₹10 each):

  • Basic EPS: ₹1.45 (Q1 FY27) vs ₹1.06 (Q1 FY26)
  • Diluted EPS: ₹1.45 (Q1 FY27) vs ₹1.06 (Q1 FY26)

Subsidiary Information

The consolidated results include the following entities:

1. Speciality Restaurants Limited (Holding Company)

2. Speciality Hospitality UK Limited (Subsidiary-UK)

3. Caterland Hospitality Limited (Subsidiary of subsidiary-UK)

4. Speciality Hospitality US Inc (Subsidiary-US)

5. Speciality Hotels India Private Limited (Subsidiary)

6. Speciality Restaurants LLC-FZ (Subsidiary w.e.f. November 20, 2025)

Investment Commitment

The Company has committed AED 1,000 each towards 500 shares amounting to AED 500,000 in the wholly owned subsidiary "Speciality Restaurants LLC-FZ" incorporated on November 20, 2025. The subsidiary opened a bank account with ENBD at Dubai on July 29, 2026.

Exceptional Items

The exceptional cost for the year ended March 31, 2026, was ₹334.38 lakhs, relating to past period employee benefit liability calculated under the "New Labour Codes" effective November 21, 2025. The Government of India is still notifying related rules, and any additional impact will be evaluated and accounted for in the period when notified.

Audit Review

The financial results were reviewed by statutory auditors Singhi & Co., who issued limited review reports stating that nothing came to their attention causing them to believe the statements contain any material misstatement. The review was conducted in accordance with SRE 2410 issued by ICAI.

Segment Information

The company operates in one reportable segment - casual dining restaurants and confectionary outlets - predominantly in India. The Chairman & Managing Director is identified as the Chief Operating Decision Maker (CODM).