Speciality Restaurants Limited (SPECIALITY) - Net Assets
Based on the latest financial reports, Speciality Restaurants Limited (SPECIALITY) has net assets worth Rs3.59 Billion INR (≈ $38.77 Million USD) as of March 2026. Net assets (also known as shareholders' equity or book value) represent the difference between a company's total assets (Rs5.58 Billion ≈ $60.30 Million USD) and total liabilities (Rs1.99 Billion ≈ $21.53 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 tangible net worth ratio to evaluate the tangible quality of the company's equity base.
Key Net Assets Metrics
| Metric | Value |
|---|---|
| Current Net Assets | Rs3.59 Billion |
| % of Total Assets | 64.3% |
| Annual Growth Rate | 21.28% |
| 5-Year Change | 147.89% |
| 10-Year Change | 29.23% |
| Growth Volatility | 101.86 |
Speciality Restaurants Limited - Net Assets Trend (2007–2026)
This chart illustrates how Speciality Restaurants Limited's net assets have evolved over time, based on quarterly financial data. See SPECIALITY defensive asset coverage days to measure how many days the company can operate on defensive assets alone.
Annual Net Assets for Speciality Restaurants Limited (2007–2026)
The table below shows the annual net assets of Speciality Restaurants Limited from 2007 to 2026. For live valuation and market cap data, see Speciality Restaurants Limited (SPECIALITY) market capitalisation.
| Year | Net Assets | Change |
|---|---|---|
| 2026-03-31 | Rs3.59 Billion ≈ $38.77 Million |
+7.26% |
| 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 decreased by 0.0% over the analyzed period, potentially due to dividend distributions or operating losses.
Current Equity Component Breakdown (March 2026)
| Component | Amount | Percentage |
|---|---|---|
| Common Stock | Rs482.36 Million | 13.92% |
| Other Components | Rs2.98 Billion | 86.08% |
| Total Equity | Rs3.46 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 |
|---|---|
|
Land Securities Group PLC
LSE:LAND
|
$57.15 Million |
|
TAFI Industries Bhd
KLSE:7211
|
$57.16 Million |
|
Sahamit Machinery Public Company Limited
BK:SMIT
|
$57.16 Million |
|
Pansari Developers Limited
NSE:PANSARI
|
$57.17 Million |
|
Nam Kwang Cons
KO:001260
|
$57.12 Million |
|
Sam-A Pharm. Co. Ltd
KQ:009300
|
$57.12 Million |
|
Gigalane Co Ltd
KQ:049080
|
$57.12 Million |
|
S Chand And Company Limited
NSE:SCHAND
|
$57.10 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 2025 to 2026, total equity changed from 3,269,800,000 to 3,464,137,000, a change of 194,337,000 (5.9%).
- Net income of 218,227,000 contributed positively to equity growth.
- Dividend payments of 48,235,000 reduced retained earnings.
- Other comprehensive income decreased equity by 279,829,999.
- Other factors increased equity by 304,174,999.
Equity Change Factors (2025 to 2026)
| Factor | Impact | Contribution |
|---|---|---|
| Net Income | Rs218.23 Million | +6.3% |
| Dividends Paid | Rs48.23 Million | -1.39% |
| Other Comprehensive Income | Rs-279.83 Million | -8.08% |
| Other Changes | Rs304.17 Million | +8.78% |
| Total Change | Rs- | 5.94% |
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 34.04x 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 | Rs109.50 | x |
| 2008-03-31 | Rs14.06 | Rs109.50 | x |
| 2009-03-31 | Rs15.79 | Rs109.50 | x |
| 2010-03-31 | Rs20.12 | Rs109.50 | x |
| 2011-03-31 | Rs27.73 | Rs109.50 | x |
| 2012-03-31 | Rs37.12 | Rs109.50 | x |
| 2013-03-31 | Rs64.20 | Rs109.50 | x |
| 2014-03-31 | Rs64.72 | Rs109.50 | x |
| 2015-03-31 | Rs65.30 | Rs109.50 | x |
| 2016-03-31 | Rs65.56 | Rs109.50 | x |
| 2017-03-31 | Rs59.08 | Rs109.50 | x |
| 2018-03-31 | Rs48.54 | Rs109.50 | x |
| 2019-03-31 | Rs46.72 | Rs109.50 | x |
| 2020-03-31 | Rs34.89 | Rs109.50 | x |
| 2021-03-31 | Rs28.82 | Rs109.50 | x |
| 2022-03-31 | Rs30.80 | Rs109.50 | x |
| 2023-03-31 | Rs58.58 | Rs109.50 | x |
| 2024-03-31 | Rs62.30 | Rs109.50 | x |
| 2025-03-31 | Rs67.89 | Rs109.50 | x |
| 2026-03-31 | Rs71.75 | Rs109.50 | 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): 6.30%
- The company has moderate efficiency in generating returns from equity.
- DuPont Analysis Breakdown:
- • Net Profit Margin: 4.58%
- • Asset Turnover: 0.85x
- • Equity Multiplier: 1.61x
- Recent ROE (6.30%) is above the historical average (5.54%), 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 |
| 2026 | 6.30% | 4.58% | 0.85x | 1.61x | Rs-128.19 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: $9,757,469,750
- Average return on equity (ROE) among peers: -5.28%
Peer Company Comparison
| Company | Net Assets | Return on Equity | Debt-to-Equity | Market Cap |
|---|---|---|---|---|
| Speciality Restaurants Limited (SPECIALITY) | Rs3.59 Billion | 38.88% | 0.56x | $57.12 Million |
| Barbeque Nation Hospitality Limited (BARBEQUE) | $3.95 Billion | -6.48% | 1.89x | $84.54 Million |
| Coffee Day Enterprises Limited (COFFEEDAY) | $31.66 Billion | 4.03% | 2.56x | $78.98 Million |
| Dangee Dums Limited (DANGEE) | $162.99 Million | -5.40% | 1.44x | $5.25 Million |
| Devyani International Limited (DEVYANI) | $13.49 Billion | 3.50% | 2.66x | $1.54 Billion |
| Jubilant Foodworks Limited (JUBLFOOD) | $11.33 Billion | 24.72% | 1.98x | $3.01 Billion |
| Restaurant Brands Asia Limited (RBA) | $6.89 Billion | -27.17% | 3.91x | $536.20 Million |
| Sapphire Foods India Limited (SAPPHIRE) | $5.25 Billion | -30.02% | 1.63x | $642.37 Million |
| WESTLIFE FOODWORLD LIMITED (WESTLIFE) | $5.34 Billion | -5.46% | 0.45x | $779.29 Million |
About 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