Speciality Restaurants Limited (SPECIALITY) — Cash Flow Quality Index

Latest as of September 2025: 2.71x

Speciality Restaurants Limited (SPECIALITY) has a Cash Flow Quality Index of 2.71x as of September 2025. Operating cash flow of Rs324.89 Million exceeds net income of Rs120.04 Million, indicating high earnings quality where cash backs reported profits. Explore Speciality Restaurants Limited long-term investment allocation to see how much of total assets are deployed in long-term investments.

Cash Flow Quality Index

2.71x
Operating CF / Net Income

Operating Cash Flow

Rs324.89 Million
INR

Net Income

Rs120.04 Million
INR

Data as of

Sep 2025
Most recent filing

Speciality Restaurants Limited Cash Flow Quality Index (2007–2025)

Historical Cash Flow Quality Index for Speciality Restaurants Limited across 13 annual periods. Values consistently above 1.0x indicate high-quality earnings. Check Speciality Restaurants Limited (SPECIALITY) tangible net worth to evaluate the tangible quality of the company's equity base.

Annual Cash Flow Quality Index for Speciality Restaurants Limited (2007–2025)

Year-by-year earnings quality comparison for Speciality Restaurants Limited. For live market cap and the full company financial profile, see market cap of Speciality Restaurants Limited.

Year Quality Index Operating CF (INR) Net Income YoY Change
2025 3.42x Rs741.90 Million Rs217.20 Million ▲ +61.1%
2024 2.12x Rs623.07 Million Rs293.92 Million ▲ +67.2%
2023 1.27x Rs803.30 Million Rs633.70 Million ▼ -80.8%
2022 6.61x Rs539.65 Million Rs81.61 Million ▲ +589.1%
2015 0.96x Rs110.58 Million Rs115.24 Million ▼ -10.4%
2014 1.07x Rs264.33 Million Rs246.95 Million ▲ +91.5%
2013 0.56x Rs170.40 Million Rs304.82 Million ▲ +13.4%
2012 0.49x Rs121.68 Million Rs246.78 Million ▼ -57.8%
2011 1.17x Rs281.08 Million Rs240.79 Million ▼ -40.9%
2010 1.98x Rs194.83 Million Rs98.59 Million ▼ -8.7%
2009 2.17x Rs164.39 Million Rs75.91 Million ▲ +91.2%
2008 1.13x Rs60.35 Million Rs53.27 Million ▲ +630.5%
2007 -0.21x Rs-7.62 Million Rs35.68 Million
Cash Flow Quality Index = Operating Cash Flow / Net Income. Ratios above 1.0x indicate cash-backed earnings.