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.
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Chart · Market context
Speciality Restaurants price & chart
Quarter overview
Quarterly earnings analysis
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.
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.
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.
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.
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.
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.
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
Speciality Restaurants LLC-FZ was incorporated as a wholly owned subsidiary on November 20, 2025, with capital commitments established through subsequent periods.
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
| Metric | Q1 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 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.
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.
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
Core revenue generation was driven by customer footfalls and spending across casual dining restaurant outlets and confectionery retail counters.
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
Cost of food and beverages consumed was maintained at INR 35.91 crore, representing the principal direct cost associated with restaurant operations.
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 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
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
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
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
The company reported a consolidated net profit after tax of INR 7.11 crore for Q1 FY27, supported by stable top-line generation.
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
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
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?
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12 · Next filing checkpoints
What the next disclosure can confirm or change
- 01
International Subsidiary Scaling: Monitor operational developments and commercial activities initiated through the newly activated Dubai banking channel for Speciality Restaurants LLC-FZ.
- 02
Labour Code Implementation Rules: Track potential financial evaluations when the Government of India formally notifies remaining rules related to the new Labour Codes.
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