Speciality Restaurants LimitedQ1 FY27 Results & Financial Update

Speciality Restaurants Limited: Q1 FY27 consolidated results and company financials – revenue ₹127.03 Cr, PAT ₹7.11 Cr. Explore reported YoY/QoQ movements, margins, business drivers and management commentary. This page does not provide a rating, target price or investment recommendation.

NSE: SPECIALITYPublished 14 Oct 2026Updated 14 Oct 2026~6 min read
Quarter at a glanceCurrent reported figures.Change figures appear when a comparable reported period is available.
Revenue from operations₹127.03 CrReported Q1 FY27
Profit after tax₹7.11 CrReported Q1 FY27
EPS₹1.45Reported Q1 FY27

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Quarterly Results AnalysisExplore Speciality Restaurants Q1 FY27 quarterly results and earnings: revenue, profit (PAT), EBITDA, margins, YoY and QoQ growth, order book or business updates where reported, financial performance and management commentary. Reported figures and Nivata calculations are shown separately; no buy, sell or hold recommendation is provided.

Quarter overview

Quarterly earnings analysis

01

Speciality Restaurants Limited posted consolidated revenue from operations of INR 127.03 crore for the quarter ended June 30, 2026, accompanied by total income of INR 131.30 crore including other income of INR 4.27 crore.

02

Consolidated profit before tax reached INR 9.45 crore for the quarter, reflecting solid operational performance across dining outlets before factoring in tax expenses of INR 2.34 crore.

03

Consolidated profit after tax for the period settled at INR 7.11 crore, of which INR 7.00 crore was attributable to equity shareholders of the company and INR 0.11 crore to non-controlling interests.

04

Basic and diluted earnings per share for the June 2026 quarter both stood at INR 1.45 on a face value of INR 10 per share, reflecting unannualized quarterly earnings.

05

Cost of food and beverages consumed stood at INR 35.91 crore, while employee benefits expense amounted to INR 26.41 crore, forming the primary operational cost components for the restaurant chain.

06

Other expenses aggregated to INR 36.15 crore, and finance costs were recorded at INR 3.72 crore alongside depreciation and amortization charges of INR 15.45 crore.

07

Profit after tax was ₹7.11 Cr for the reported quarter. EPS was ₹1.45 for the reported quarter.

01 · Business model

What does Speciality Restaurants do?

Speciality Restaurants Limited operates a prominent network of casual dining restaurant outlets and confectionery units across India, catering to diverse culinary preferences through well-known dining brands.

The group generates its primary revenue from the sale of food, beverages, and confectionery items served directly to retail consumers across its physical restaurant footprint and dining formats.

Complementing its core domestic dining operations, the company maintains international subsidiaries and holding structures spanning the United Kingdom, the United States, and the United Arab Emirates.

Strategic oversight and resource allocation are managed centrally by the Chairman & Managing Director serving as the Chief Operating Decision Maker, evaluating the entire enterprise as a single operating segment.

02 · Historical context

What shaped the business before this quarter

Subsidiary Incorporation in UAE

Speciality Restaurants LLC-FZ was incorporated as a wholly owned subsidiary on November 20, 2025, with capital commitments established through subsequent periods.

Labour Code Regulatory Transition

The company previously recognized an exceptional past period employee benefit liability of INR 3.34 crore during FY26 following the enactment of new Labour Codes effective November 21, 2025.

03 · Financial snapshot

Current-quarter financial snapshot

MetricQ1 FY27
Revenue from operations₹127.03 Cr
Total income₹131.30 Cr
Profit before tax₹9.45 Cr
Profit after tax₹7.11 Cr
EPS₹1.45

Financial interpretation

What the reported numbers mean

Profit conversion

Profit after tax represented 5.6% of reported quarterly operating revenue. This is a calculated net-profit-to-sales ratio, not a company-reported operating margin. It measures the outcome after expenses and tax; it does not, by itself, establish how margins changed versus another period.

Pre-tax earnings

Profit before tax was equivalent to 7.4% of quarterly operating revenue. The distinction between pre-tax and post-tax profit matters when interpreting earnings; neither ratio identifies an underlying cost driver without a properly matched comparative period.

Operating revenue versus total income

Total income exceeded operating revenue by ₹4.27 crore. This is the disclosed difference between the two lines, not incremental sales. The distinction matters when assessing how much of the quarter’s reported income came from the operating top line.

Ratios above are calculated from the reported quarterly figures. They are analytical descriptions, not company-reported margin guidance or an investment recommendation.

04 · Why it moved

Why the quarter looked the way it did

What drove revenue

Dining and Confectionery Sales

Core revenue generation was driven by customer footfalls and spending across casual dining restaurant outlets and confectionery retail counters.

Lease Modification Gains

Other income included INR 0.20 crore (INR 20.28 lakhs) generated from gains on lease modifications and terminations during the quarter.

What drove margins

Input and Sourcing Costs

Cost of food and beverages consumed was maintained at INR 35.91 crore, representing the principal direct cost associated with restaurant operations.

Operating Overhead Structure

Other operating expenses reached INR 36.15 crore, while employee benefits expense stood at INR 26.41 crore and lease rentals accounted for INR 4.21 crore.

Depreciation and Financing Charges

Depreciation and amortization expenses absorbed INR 15.45 crore, and finance costs contributed INR 3.72 crore to the quarterly expense profile.

05 · Segments, products & geography

Which parts of the business are doing the work

Segments and products

Single Operating Segment

The Chief Operating Decision Maker evaluates performance and allocates resources based on the company and its subsidiaries operating as a single unified business unit of casual dining and confectionery outlets.

Geography and market mix

Domestic Concentration

The group predominantly operates within India, while maintaining overseas corporate structures in the UK, US, and UAE.

06 · Strategy & new businesses

How the company is trying to change its growth mix

Dubai Subsidiary Banking Operations

The company committed AED 1,000 each toward 500 shares amounting to AED 5.00 lakh in its wholly owned subsidiary, Speciality Restaurants LLC-FZ, which successfully opened a bank account with Emirates NBD at Dubai on July 29, 2026.

07 · Reported developments

What changed operationally

Profitable Quarter Performance

The company reported a consolidated net profit after tax of INR 7.11 crore for Q1 FY27, supported by stable top-line generation.

International Expansion Progress

The wholly-owned UAE subsidiary, Speciality Restaurants LLC-FZ, operationalized its banking arrangements with Emirates NBD in Dubai.

08 · Items worth noticing

The line items that can distort a quick read

Lease Modification Income

Other income includes INR 20.28 lakhs arising from gains on lease modifications or terminations during the quarter.

09 · Beyond the numbers

What changed beyond the numbers

Reported update

Statutory Auditor Review

The financial results for the quarter ended June 30, 2026, were subjected to a limited review by statutory auditors Singhi & Co. and approved by the Board of Directors on August 10, 2026.

10 · Key Q&A

The quarter, answered directly

What does Speciality Restaurants do?

Speciality Restaurants Limited operates a prominent network of casual dining restaurant outlets and confectionery units across India, catering to diverse culinary preferences through well-known dining brands.

What is the clearest takeaway from Q1 FY27?

Speciality Restaurants Limited posted consolidated revenue from operations of INR 127.03 crore for the quarter ended June 30, 2026, accompanied by total income of INR 131.30 crore including other income of INR 4.27 crore.

What drove revenue or demand?

Core revenue generation was driven by customer footfalls and spending across casual dining restaurant outlets and confectionery retail counters.

What mattered most for margins or profitability?

Cost of food and beverages consumed was maintained at INR 35.91 crore, representing the principal direct cost associated with restaurant operations.

What changed operationally beyond the headline numbers?

The company committed AED 1,000 each toward 500 shares amounting to AED 5.00 lakh in its wholly owned subsidiary, Speciality Restaurants LLC-FZ, which successfully opened a bank account with Emirates NBD at Dubai on July 29, 2026.

What should the next disclosure help confirm?

Monitor operational developments and commercial activities initiated through the newly activated Dubai banking channel for Speciality Restaurants LLC-FZ.

11 · Scenario calculator

Earnings sensitivity: what if growth and margins change?

Starting point

Build your own next-quarter scenario

Reported values are prefilled where a comparable basis is available. Otherwise, the field starts at 0. You can overwrite every field.

Example: enter 10 for 10% revenue growth. Enter -100 for a 1 percentage-point margin decline.

Scenario output
Scenario revenue / income₹0 cr
Scenario profit after tax₹0 cr
Profit change vs base₹0 cr (0%)
Scenario margin0%
Growth needed to keep profit flat after this margin move0%

The calculator holds the selected margin basis constant except for the basis-point adjustment you enter. It does not estimate tax, finance cost, dilution, working capital, valuation or share price.

12 · Next filing checkpoints

What the next disclosure can confirm or change

  1. 01

    International Subsidiary Scaling: Monitor operational developments and commercial activities initiated through the newly activated Dubai banking channel for Speciality Restaurants LLC-FZ.

  2. 02

    Labour Code Implementation Rules: Track potential financial evaluations when the Government of India formally notifies remaining rules related to the new Labour Codes.

Learn the metrics

Need the concepts first?

Use Nivata’s plain-English guides to understand the accounting terms used in this brief before interpreting them.

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