Speciality Restaurants Limited
PosiFunda Ratios Only on PositoAI
PositoAI's own ratios from Speciality Restaurants Limited's yearly results (2023–2026), compared with Consumer Cyclical companies in India. Tap ? on any ratio for what it means.
What stands out
- Growth Efficiency Ratio: Sales grew 27% in 3 years, but profit fell: ₹74 less profit per ₹100 of extra sales. Lower than 98% of Consumer Cyclical companies in India.
- Profit Cash Ratio: Over the last 3 years, every ₹100 of reported profit came with ₹304 of operating cash. Higher than 94% of Consumer Cyclical companies in India.
- Cash Locked Ratio: Money owed to suppliers is larger than money owed by customers plus stock: ₹4 per ₹100 of sales comes from others' credit, against ₹8 from others' credit three years earlier. Less money tied up than 87% of Consumer Cyclical companies in India.
Where ₹100 of sales goes
Latest year (Mar 2026). Taxes and other income are not shown, so the parts need not add up to 100.
Cash quality
Profit Cash Ratio
₹304Over the last 3 years, every ₹100 of reported profit came with ₹304 of operating cash.
Higher than 94% of Consumer Cyclical companies in India.
Self-Funding Ratio
1.9×Over the last 3 years its own operating cash covered its investment spending (capex) 1.9 times.
Higher than 68% of Consumer Cyclical companies in India.
Cash Locked Ratio
−₹4Money owed to suppliers is larger than money owed by customers plus stock: ₹4 per ₹100 of sales comes from others' credit, against ₹8 from others' credit three years earlier.
Less money tied up than 87% of Consumer Cyclical companies in India.
Growth quality
Steadiness Ratio
3/3 · 1/3Sales grew in 3 of the last 3 years; profit grew in 1 of 3.
Less steady than 57% of Consumer Cyclical companies in India.
Growth Efficiency Ratio
−₹74Sales grew 27% in 3 years, but profit fell: ₹74 less profit per ₹100 of extra sales.
Lower than 98% of Consumer Cyclical companies in India.
Asset Productivity Ratio
+27% / +18%In 3 years sales changed by +27% while total assets changed by +18%. Sales grew faster than assets.
Balance-sheet strength
Debt Due Cover Ratio
2.4×Debt due within a year is covered 2.4 times by its yearly operating cash.
Higher than 70% of Consumer Cyclical companies in India.
Cash Cushion Ratio
+5%Cash, after subtracting all debt, equals 5% of its market value (net cash).
Higher than 82% of Consumer Cyclical companies in India.
Tangible Assets Ratio
100%Of every ₹100 the company owns, ₹100 is in tangible assets such as plants, cash, stock and receivables; the rest is goodwill and other intangibles.
Less tangible than 54% of Consumer Cyclical companies in India.
Tangible Net Worth Ratio
99%Of every ₹100 of net worth, ₹99 is tangible; the rest is goodwill and other intangibles, often from buying other companies.
Less tangible than 51% of Consumer Cyclical companies in India.
Shareholders
Standard fundamentals
P/E, P/B, ROE, debt, growth and more (14)
Speciality Restaurants Limited owes ₹0.36 for every ₹1 it owns. Net profit rose 0% in the year to Mar 2026, and shrank 39% a year on average over 3 years.
Compared with Consumer Cyclical companies in India · latest annual results Mar 2026.
P/E ratio
27.2Investors pay ₹27.2 for every ₹1 of Speciality Restaurants Limited's yearly profit, higher than 56% of Consumer Cyclical companies in India.
P/B ratio
1.84The share price is 1.84 times Speciality Restaurants Limited's book value per share, lower than 62% of Consumer Cyclical companies in India.
Market cap
₹638 CrThe total market value of all of Speciality Restaurants Limited's shares at today's price (share price × number of shares), smaller than 65% of Consumer Cyclical companies in India. PosiCap size class: Micro Cap.
Net worth (book value)
₹346 CrWhat Speciality Restaurants Limited would have left on paper if it sold everything it owns and paid everything it owes, from its latest balance sheet (31 Mar 2026).
Book value per share
₹71.82Net worth divided by the number of shares. The share price of ₹132.19 is 1.8 times this, which is the P/B above.
Return on equity (ROE)
6.8%Speciality Restaurants Limited earned 6.8% on its shareholders' money over the last year, lower than 64% of Consumer Cyclical companies in India.
Owes vs Owns
0.36×Speciality Restaurants Limited owes ₹0.36 for every ₹1 it owns (low), lower than 64% of Consumer Cyclical companies in India.
Dividend yield
0.69%Speciality Restaurants Limited pays 0.69% of its share price as dividends a year, higher than 54% of dividend-paying Consumer Cyclical companies in India.
Revenue growth
+9%Revenue rose 9% in the year to Mar 2026, and grew 8% a year on average over 3 years.
Profit growth
+0%Net profit rose 0% in the year to Mar 2026, and shrank 39% a year on average over 3 years.
Profit margin
4.6%Speciality Restaurants Limited keeps ₹5 of every ₹100 of revenue as net profit.
Cash quality
3.9×Cash from Speciality Restaurants Limited's business was 3.9× its reported profit in the year to Mar 2026 — its profit turned into cash.
Interest cover
2.0×Speciality Restaurants Limited's operating profit covered its interest costs 2.0 times in the year to Mar 2026.
Cash vs debt
Net cashSpeciality Restaurants Limited held ₹30 Cr more cash than debt (net cash) at Mar 2026.
Questions
What is Speciality Restaurants Limited's P/E ratio?
Investors pay ₹27.2 for every ₹1 of Speciality Restaurants Limited's yearly profit, higher than 56% of Consumer Cyclical companies in India.
How is P/B calculated on PositoAI?
P/B is market cap divided by net worth from the latest balance sheet. For Speciality Restaurants Limited: ₹638 Cr ÷ ₹346 Cr (31 Mar 2026) = 1.8.
What is Speciality Restaurants Limited's return on equity?
Speciality Restaurants Limited earned 6.8% on its shareholders' money over the last year, lower than 64% of Consumer Cyclical companies in India.
How much does Speciality Restaurants Limited owe compared with what it owns?
Speciality Restaurants Limited owes ₹0.36 for every ₹1 it owns (low), lower than 64% of Consumer Cyclical companies in India.
Does Speciality Restaurants Limited pay a dividend?
Yes. Speciality Restaurants Limited pays 0.69% of its share price as dividends a year, higher than 54% of dividend-paying Consumer Cyclical companies in India.
Is Speciality Restaurants Limited's revenue growing?
Revenue rose 9% in the year to Mar 2026, and grew 8% a year on average over 3 years.
Figures from the company's yearly results and PositoAI's own data. Full tables are on the Go Deep tab. What each figure means. PositoAI is for research and education only and is not investment advice.