Speciality Restaurants Limited
Speciality Restaurants Limited owns and operates restaurant outlets and sweet shops in India and internationally. The company operates its restaurants under the Mainland China, Oh! Calcutta, Asia Kitchen by Mainland China, Sigree, Sigree Global Grill, Bohoba, KIX, Jungle Safari, Hoppipola, Gong - Modern Asian, Café Mezzuna, Flame & Grill, HAKA, Haka " Asia Bowl, Machaan, Kaazi, Riyasat, and Chour… Read more
Speciality Restaurants Limited (SPECIALITY) - Net Assets
Latest net assets as of September 2025: ₹3.41 Billion INR
Based on the latest financial reports, Speciality Restaurants Limited (SPECIALITY) has net assets worth ₹3.41 Billion INR as of September 2025.
Net assets (also known as shareholders' equity or book value) represent the difference between a company's total assets (₹5.40 Billion) and total liabilities (₹1.99 Billion). This figure indicates the residual interest in the assets after deducting liabilities, essentially showing what would remain for shareholders if all assets were liquidated and all debts paid off.
Key Net Assets Metrics
| Metric | Value |
|---|---|
| Current Net Assets | ₹3.41 Billion |
| % of Total Assets | 63.11% |
| Annual Growth Rate | 22.11% |
| 5-Year Change | 147.01% |
| 10-Year Change | 8.57% |
| Growth Volatility | 104.37 |
Speciality Restaurants Limited - Net Assets Trend (2007–2025)
This chart illustrates how Speciality Restaurants Limited's net assets have evolved over time, based on quarterly financial data. Explore and compare other companies by net assets.
Annual Net Assets for Speciality Restaurants Limited (2007–2025)
The table below shows the annual net assets of Speciality Restaurants Limited from 2007 to 2025.
| Year | Net Assets | Change |
|---|---|---|
| 2025-03-31 | ₹3.34 Billion | +6.37% |
| 2024-03-31 | ₹3.14 Billion | +13.61% |
| 2023-03-31 | ₹2.77 Billion | +91.25% |
| 2022-03-31 | ₹1.45 Billion | +6.88% |
| 2021-03-31 | ₹1.35 Billion | -17.39% |
| 2020-03-31 | ₹1.64 Billion | -25.33% |
| 2019-03-31 | ₹2.19 Billion | -3.75% |
| 2018-03-31 | ₹2.28 Billion | -17.85% |
| 2017-03-31 | ₹2.77 Billion | -9.89% |
| 2016-03-31 | ₹3.08 Billion | +0.09% |
| 2015-03-31 | ₹3.08 Billion | +1.22% |
| 2014-03-31 | ₹3.04 Billion | +4.61% |
| 2013-03-31 | ₹2.91 Billion | +152.93% |
| 2012-03-31 | ₹1.15 Billion | +17.66% |
| 2011-03-31 | ₹976.20 Million | +38.13% |
| 2010-03-31 | ₹706.70 Million | +27.37% |
| 2009-03-31 | ₹554.84 Million | +12.83% |
| 2008-03-31 | ₹491.76 Million | +435.86% |
| 2007-03-31 | ₹91.77 Million | -- |
Equity Component Analysis
This analysis shows how different components contribute to Speciality Restaurants Limited's total equity over time. Equity components include common stock, retained earnings, additional paid-in capital, and other elements.
Equity Composition Insights
- Retained earnings have grown by 64065000000.0% over the analyzed period, indicating profitable operations and earnings retention.
Current Equity Component Breakdown (March 2025)
| Component | Amount | Percentage |
|---|---|---|
| Retained Earnings | ₹640.65 Million | 19.59% |
| Common Stock | ₹482.40 Million | 14.75% |
| Other Comprehensive Income | ₹279.83 Million | 8.56% |
| Other Components | ₹1.87 Billion | 57.10% |
| Total Equity | ₹3.27 Billion | 100.00% |
Speciality Restaurants Limited Competitors by Market Cap
The table below lists competitors of Speciality Restaurants Limited ranked by their market capitalization.
| Company | Market Cap |
|---|---|
|
Alankit Limited
NSE:ALANKIT
|
$12.73 Million |
|
Euroconsultants SA
AT:EUROC
|
$12.74 Million |
|
N Citron Inc
KQ:101400
|
$12.74 Million |
|
E-Waste Corp
PINK:EZRG
|
$12.74 Million |
|
BDCTF
PINK:BDCTF
|
$12.72 Million |
|
Nordic Resources Ltd
AU:NNL
|
$12.72 Million |
|
AsiaFIN Holdings Corp.
PINK:ASFH
|
$12.72 Million |
|
2INVEST AG NA O.N.
F:2INV
|
$12.71 Million |
Equity Growth Attribution
This analysis shows how different factors contributed to changes in Speciality Restaurants Limited's equity between the two most recent reporting periods.
Equity Growth Insights
- From 2024 to 2025, total equity changed from 3,072,200,000 to 3,269,800,000, a change of 197,600,000 (6.4%).
- Net income of 217,200,000 contributed positively to equity growth.
- Dividend payments of 48,200,000 reduced retained earnings.
- Share repurchases of 21,900,000 reduced equity.
- New share issuances of 21,900,000 increased equity.
- Other comprehensive income decreased equity by 590,001.
Equity Change Factors (2024 to 2025)
| Factor | Impact | Contribution |
|---|---|---|
| Net Income | ₹217.20 Million | +6.64% |
| Dividends Paid | ₹48.20 Million | -1.47% |
| Share Repurchases | ₹21.90 Million | -0.67% |
| Share Issuances | ₹21.90 Million | +0.67% |
| Other Comprehensive Income | ₹-590.00K | -0.02% |
| Other Changes | ₹29.19 Million | +0.89% |
| Total Change | ₹- | 6.43% |
Book Value vs Market Value Analysis
This analysis compares Speciality Restaurants Limited's book value (net assets) with its market value over time. The relationship between these values can provide insights into investor sentiment and company valuation.
Valuation Insights
- Current price-to-book ratio: 1.40x
- The company is trading above its book value, indicating the market recognizes value beyond its reported assets.
- The price-to-book ratio has decreased from 29.66x to 1.40x over the analyzed period, indicating reduced market premium.
Historical Price-to-Book Ratios
| Date | Book Value per Share | Market Price | P/B Ratio |
|---|---|---|---|
| 2007-03-31 | ₹3.22 | ₹95.39 | x |
| 2008-03-31 | ₹14.06 | ₹95.39 | x |
| 2009-03-31 | ₹15.79 | ₹95.39 | x |
| 2010-03-31 | ₹20.12 | ₹95.39 | x |
| 2011-03-31 | ₹27.73 | ₹95.39 | x |
| 2012-03-31 | ₹37.12 | ₹95.39 | x |
| 2013-03-31 | ₹64.20 | ₹95.39 | x |
| 2014-03-31 | ₹64.72 | ₹95.39 | x |
| 2015-03-31 | ₹65.30 | ₹95.39 | x |
| 2016-03-31 | ₹65.56 | ₹95.39 | x |
| 2017-03-31 | ₹59.08 | ₹95.39 | x |
| 2018-03-31 | ₹48.54 | ₹95.39 | x |
| 2019-03-31 | ₹46.72 | ₹95.39 | x |
| 2020-03-31 | ₹34.89 | ₹95.39 | x |
| 2021-03-31 | ₹28.82 | ₹95.39 | x |
| 2022-03-31 | ₹30.80 | ₹95.39 | x |
| 2023-03-31 | ₹58.58 | ₹95.39 | x |
| 2024-03-31 | ₹62.30 | ₹95.39 | x |
| 2025-03-31 | ₹67.89 | ₹95.39 | x |
Capital Efficiency Dashboard
This dashboard shows how efficiently Speciality Restaurants Limited utilizes its equity to generate returns, including Return on Equity (ROE) and its components based on the DuPont analysis framework.
Capital Efficiency Insights
- Current Return on Equity (ROE): 6.64%
- The company has moderate efficiency in generating returns from equity.
- DuPont Analysis Breakdown:
- • Net Profit Margin: 4.98%
- • Asset Turnover: 0.81x
- • Equity Multiplier: 1.65x
- Recent ROE (6.64%) is above the historical average (5.50%), indicating improving capital efficiency.
Historical Capital Efficiency Metrics
| Year | Return on Equity | Net Profit Margin | Asset Turnover | Equity Multiplier | Economic Value Added |
|---|---|---|---|---|---|
| 2007 | 38.88% | 6.88% | 1.25x | 4.53x | ₹26.50 Million |
| 2008 | 10.83% | 6.39% | 0.90x | 1.89x | ₹4.09 Million |
| 2009 | 13.68% | 6.57% | 1.17x | 1.78x | ₹20.43 Million |
| 2010 | 13.95% | 7.65% | 1.13x | 1.62x | ₹27.92 Million |
| 2011 | 16.41% | 9.26% | 1.17x | 1.52x | ₹62.61 Million |
| 2012 | 15.01% | 8.79% | 1.14x | 1.50x | ₹57.57 Million |
| 2013 | 8.06% | 10.32% | 0.70x | 1.12x | ₹-56.38 Million |
| 2014 | 6.22% | 7.16% | 0.74x | 1.17x | ₹-114.98 Million |
| 2015 | 3.07% | 3.16% | 0.84x | 1.15x | ₹-213.10 Million |
| 2016 | 0.09% | 0.08% | 0.90x | 1.16x | ₹-305.25 Million |
| 2017 | -9.51% | -8.37% | 0.94x | 1.21x | ₹-541.22 Million |
| 2018 | -20.52% | -15.76% | 1.02x | 1.28x | ₹-695.58 Million |
| 2019 | -3.56% | -2.26% | 1.22x | 1.30x | ₹-297.48 Million |
| 2020 | -23.20% | -10.62% | 1.03x | 2.13x | ₹-543.80 Million |
| 2021 | -21.68% | -19.54% | 0.45x | 2.46x | ₹-428.77 Million |
| 2022 | 5.64% | 3.23% | 0.75x | 2.33x | ₹-63.02 Million |
| 2023 | 34.99% | 25.81% | 0.79x | 1.71x | ₹691.29 Million |
| 2024 | 9.57% | 7.26% | 0.80x | 1.65x | ₹-13.30 Million |
| 2025 | 6.64% | 4.98% | 0.81x | 1.65x | ₹-109.78 Million |
Industry Comparison
This section compares Speciality Restaurants Limited's net assets metrics with peer companies in the Restaurants industry.
Industry Context
- Industry: Restaurants
- Average net assets among peers: $7,220,572,060
- Average return on equity (ROE) among peers: -42.33%
Peer Company Comparison
| Company | Net Assets | Return on Equity | Debt-to-Equity | Market Cap |
|---|---|---|---|---|
| Speciality Restaurants Limited (SPECIALITY) | ₹3.41 Billion | 38.88% | 0.58x | $12.73 Million |
| Barbeque Nation Hospitality Limited (BARBEQUE) | $1.47 Billion | 6.97% | 1.01x | $46.84 Million |
| Coffee Day Enterprises Limited (COFFEEDAY) | $28.49 Billion | 1.62% | 1.82x | $47.61 Million |
| Dangee Dums Limited (DANGEE) | $-57.85 Million | 0.00% | 0.00x | $2.05 Million |
| Devyani International Limited (DEVYANI) | $14.02 Billion | 0.65% | 2.81x | $590.49 Million |
| Jubilant Foodworks Limited (JUBLFOOD) | $7.16 Million | -80.73% | 56.52x | $2.00 Billion |
| Restaurant Brands Asia Limited (RBA) | $1.77 Billion | -21.60% | 0.16x | $335.16 Million |
| Sapphire Foods India Limited (SAPPHIRE) | $13.40 Billion | 3.94% | 1.12x | $393.68 Million |
| UNITED FOODBRANDS LIMITED (UFBL) | $111.47 Million | -290.58% | 84.71x | $46.80 Million |
| WESTLIFE FOODWORLD LIMITED (WESTLIFE) | $5.77 Billion | -1.27% | 2.06x | $253.43 Million |