Speciality Restaurants Limited (SPECIALITY) - Net Assets

Latest as of September 2025: Rs3.41 Billion INR ≈ $36.85 Million USD

Based on the latest financial reports, Speciality Restaurants Limited (SPECIALITY) has net assets worth Rs3.41 Billion INR (≈ $36.85 Million USD) as of September 2025. Net assets (also known as shareholders' equity or book value) represent the difference between a company's total assets (Rs5.40 Billion ≈ $58.39 Million USD) and total liabilities (Rs1.99 Billion ≈ $21.54 Million USD). 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. Check SPECIALITY financial resilience to evaluate the company's liquid asset resilience ratio.

Key Net Assets Metrics

Metric Value
Current Net Assets Rs3.41 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. Also explore total assets of Speciality Restaurants Limited for the complete picture of this company's asset base.

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. For live valuation and market cap data, see Speciality Restaurants Limited (SPECIALITY) market capitalisation.

Year Net Assets Change
2025-03-31 Rs3.34 Billion
≈ $36.15 Million		 +6.37%
2024-03-31 Rs3.14 Billion
≈ $33.99 Million		 +13.61%
2023-03-31 Rs2.77 Billion
≈ $29.91 Million		 +91.25%
2022-03-31 Rs1.45 Billion
≈ $15.64 Million		 +6.88%
2021-03-31 Rs1.35 Billion
≈ $14.64 Million		 -17.39%
2020-03-31 Rs1.64 Billion
≈ $17.72 Million		 -25.33%
2019-03-31 Rs2.19 Billion
≈ $23.72 Million		 -3.75%
2018-03-31 Rs2.28 Billion
≈ $24.65 Million		 -17.85%
2017-03-31 Rs2.77 Billion
≈ $30.00 Million		 -9.89%
2016-03-31 Rs3.08 Billion
≈ $33.30 Million		 +0.09%
2015-03-31 Rs3.08 Billion
≈ $33.27 Million		 +1.22%
2014-03-31 Rs3.04 Billion
≈ $32.87 Million		 +4.61%
2013-03-31 Rs2.91 Billion
≈ $31.42 Million		 +152.93%
2012-03-31 Rs1.15 Billion
≈ $12.42 Million		 +17.66%
2011-03-31 Rs976.20 Million
≈ $10.56 Million		 +38.13%
2010-03-31 Rs706.70 Million
≈ $7.64 Million		 +27.37%
2009-03-31 Rs554.84 Million
≈ $6.00 Million		 +12.83%
2008-03-31 Rs491.76 Million
≈ $5.32 Million		 +435.86%
2007-03-31 Rs91.77 Million
≈ $992.46K		 --

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 Rs640.65 Million 19.59%
Common Stock Rs482.40 Million 14.75%
Other Comprehensive Income Rs279.83 Million 8.56%
Other Components Rs1.87 Billion 57.10%
Total Equity Rs3.27 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
Leader Electronics Inc
TW:3058
 $54.16 Million
Rushil Decor Limited
NSE:RUSHIL
 $54.17 Million
Cynata Therapeutics Ltd
AU:CYP
 $54.18 Million
Regis Corporation Common Stock
NYSE:RGS
 $54.20 Million
Evrofarma SA
AT:EVROF
 $54.15 Million
Raphas Co. Ltd
KQ:214260
 $54.13 Million
Archer Materials Ltd
AU:AXE
 $54.10 Million
Changhae Ethanol Co. Ltd
KQ:004650
 $54.09 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 Rs217.20 Million +6.64%
Dividends Paid Rs48.20 Million -1.47%
Share Repurchases Rs21.90 Million -0.67%
Share Issuances Rs21.90 Million +0.67%
Other Comprehensive Income Rs-590.00K -0.02%
Other Changes Rs29.19 Million +0.89%
Total Change Rs- 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: 1.53x
  • 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 32.27x to 1.53x 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 Rs3.22 Rs103.80 x
2008-03-31 Rs14.06 Rs103.80 x
2009-03-31 Rs15.79 Rs103.80 x
2010-03-31 Rs20.12 Rs103.80 x
2011-03-31 Rs27.73 Rs103.80 x
2012-03-31 Rs37.12 Rs103.80 x
2013-03-31 Rs64.20 Rs103.80 x
2014-03-31 Rs64.72 Rs103.80 x
2015-03-31 Rs65.30 Rs103.80 x
2016-03-31 Rs65.56 Rs103.80 x
2017-03-31 Rs59.08 Rs103.80 x
2018-03-31 Rs48.54 Rs103.80 x
2019-03-31 Rs46.72 Rs103.80 x
2020-03-31 Rs34.89 Rs103.80 x
2021-03-31 Rs28.82 Rs103.80 x
2022-03-31 Rs30.80 Rs103.80 x
2023-03-31 Rs58.58 Rs103.80 x
2024-03-31 Rs62.30 Rs103.80 x
2025-03-31 Rs67.89 Rs103.80 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 Rs26.50 Million
2008 10.83% 6.39% 0.90x 1.89x Rs4.09 Million
2009 13.68% 6.57% 1.17x 1.78x Rs20.43 Million
2010 13.95% 7.65% 1.13x 1.62x Rs27.92 Million
2011 16.41% 9.26% 1.17x 1.52x Rs62.61 Million
2012 15.01% 8.79% 1.14x 1.50x Rs57.57 Million
2013 8.06% 10.32% 0.70x 1.12x Rs-56.38 Million
2014 6.22% 7.16% 0.74x 1.17x Rs-114.98 Million
2015 3.07% 3.16% 0.84x 1.15x Rs-213.10 Million
2016 0.09% 0.08% 0.90x 1.16x Rs-305.25 Million
2017 -9.51% -8.37% 0.94x 1.21x Rs-541.22 Million
2018 -20.52% -15.76% 1.02x 1.28x Rs-695.58 Million
2019 -3.56% -2.26% 1.22x 1.30x Rs-297.48 Million
2020 -23.20% -10.62% 1.03x 2.13x Rs-543.80 Million
2021 -21.68% -19.54% 0.45x 2.46x Rs-428.77 Million
2022 5.64% 3.23% 0.75x 2.33x Rs-63.02 Million
2023 34.99% 25.81% 0.79x 1.71x Rs691.29 Million
2024 9.57% 7.26% 0.80x 1.65x Rs-13.30 Million
2025 6.64% 4.98% 0.81x 1.65x Rs-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: $11,960,888,001
  • Average return on equity (ROE) among peers: 11.36%

Peer Company Comparison

Company Net Assets Return on Equity Debt-to-Equity Market Cap
Speciality Restaurants Limited (SPECIALITY) Rs3.41 Billion 38.88% 0.58x $54.15 Million
Barbeque Nation Hospitality Limited (BARBEQUE) $1.23 Billion 4.77% 0.92x $84.54 Million
Coffee Day Enterprises Limited (COFFEEDAY) $49.38 Billion 38.15% 0.93x $60.31 Million
Dangee Dums Limited (DANGEE) $-29.05 Million 0.00% 0.00x $5.96 Million
Devyani International Limited (DEVYANI) $6.82 Billion 22.94% 2.32x $1.66 Billion
Jubilant Foodworks Limited (JUBLFOOD) $21.83 Billion 9.66% 2.91x $3.40 Billion
Restaurant Brands Asia Limited (RBA) $6.29 Billion -34.66% 3.31x $411.96 Million
Sapphire Foods India Limited (SAPPHIRE) $10.05 Billion 4.62% 1.15x $714.63 Million
WESTLIFE FOODWORLD LIMITED (WESTLIFE) $120.91 Million 45.43% 0.01x $798.76 Million

About Speciality Restaurants Limited

NSE:SPECIALITY India Restaurants
Market Cap
$54.15 Million
Rs5.01 Billion INR
Market Cap Rank
#21591 Global
#1187 in India
Share Price
Rs103.80
Change (1 day)
+1.96%
52-Week Range
Rs84.00 - Rs148.22
All Time High
Rs270.97
Categories
Companies in India Restaurants
About

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