Summary of Key Information:

Reporting Period (Quarter/Year): Quarter and Half Year ended September 30, 2026

Nature of Filing / Announcement: Outcome of Board Meeting and Unaudited Financial Results

Audit Opinion:

The limited review report from Singhi & Co. states: "nothing has come to our attention that causes us to believe that the accompanying Statement... contains any material mis-statement." This represents a clean review opinion.

Key Financial Highlights [Amounts in ₹ Lakhs]:

Standalone Results:

Quarter Ended September 30, 2026:

  • Revenue from Operations: ₹12,977.51 (vs. ₹10,975.57 in Q2 FY26, +18.2% YoY)
  • Total Income: ₹13,379.98
  • Net Profit: ₹694.42 (vs. ₹476.45 in Q2 FY26, +45.7% YoY)
  • EPS: ₹1.44 (Basic)

Half Year Ended September 30, 2026:

  • Revenue from Operations: ₹25,139.21 (vs. ₹21,281.34 in H1 FY26, +18.1% YoY)
  • Total Income: ₹25,959.61
  • Net Profit: ₹1,383.13 (vs. ₹1,044.57 in H1 FY26, +32.4% YoY)
  • EPS: ₹2.87 (Basic)

Standalone Balance Sheet as at September 30, 2026:

  • Total Assets: ₹57,277.88 lakhs
  • Cash and Cash Equivalents: ₹258.27 lakhs
  • Other Equity: ₹30,727.80 lakhs
  • Total Debt (Lease Liabilities + Other Financial Liabilities): ₹15,629.43 lakhs

Consolidated Results:

Quarter Ended September 30, 2026:

  • Revenue from Operations: ₹13,583.27 (vs. ₹11,643.80 in Q2 FY26, +16.7% YoY)
  • Total Income: ₹13,996.70
  • Net Profit Attributable to Owners: ₹687.91 (vs. ₹460.97 in Q2 FY26, +49.2% YoY)
  • EPS: ₹1.43 (Basic)

Half Year Ended September 30, 2026:

  • Revenue from Operations: ₹26,286.48 (vs. ₹22,520.99 in H1 FY26, +16.7% YoY)
  • Total Income: ₹27,126.71
  • Net Profit Attributable to Owners: ₹1,388.17 (vs. ₹1,000.69 in H1 FY26, +38.7% YoY)
  • EPS: ₹2.88 (Basic)

Consolidated Balance Sheet as at September 30, 2026:

  • Total Assets: ₹59,979.52 lakhs
  • Cash and Cash Equivalents: ₹359.79 lakhs
  • Other Equity: ₹30,694.89 lakhs
  • Non-controlling Interest: ₹2,143.24 lakhs
  • Total Debt (Lease Liabilities + Other Financial Liabilities): ₹15,629.43 lakhs

Segment-wise Performance:

The management has concluded there is only one operating reportable segment as defined by Ind AS 108 - "Operating casual dining restaurants outlets and confectionary outlets." The company predominantly operates in India.

Corporate Actions:

No dividend declarations, share splits, bonus issues, buybacks, or capital raising activities were announced in this filing.

Other Significant Information:

  • Exceptional Items: For the year ended March 31, 2026, an exceptional cost of ₹334.38 lakhs was recorded on account of past period employee benefit liability as calculated under the "New Labour Codes" which became effective November 21, 2025.
  • Consolidation: The consolidated results include Speciality Restaurants Limited (Holding Company) and its subsidiaries: Speciality Hospitality UK Limited, Caterland Hospitality Limited, Speciality Hospitality US Inc, Speciality Hotels India Private Limited, and Speciality Restaurants L.L.C-FZ.
  • Limited Review Scope: The auditors' limited review did not cover one immaterial subsidiary and relied on unaudited financial information for four other immaterial subsidiaries.