Speciality Restaurants Limited (BOM:534425)

Speciality Restaurants Balance Sheet

Financials in millions INR. Fiscal year is April - March.

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Jun 30, 2025	Mar 31, 2025	Mar 31, 2024	Mar 31, 2023	Mar 31, 2022	Mar 31, 2021
Cash & Equivalents	-	84.72	110.7	64.31	17.98	72.36
Short-Term Investments	-	83.05	-	-	-	-
Trading Asset Securities	-	1,608	1,697	1,646	975.93	645.44
Cash & Short-Term Investments	1,777	1,776	1,808	1,710	993.91	717.8
Cash Growth	-1.75%	-1.77%	5.72%	72.03%	38.47%	13.76%
Accounts Receivable	-	54.96	79.29	65.1	48.04	31.67
Other Receivables	-	7.41	3.96	3.7	12.95	17.46
Receivables	-	69.1	88.93	74.78	67.7	49.13
Inventory	-	82.94	76.85	68.36	52.43	58.09
Prepaid Expenses	-	59.6	48.8	47.89	28.88	9.27
Other Current Assets	-	166.78	195.32	194.78	121.82	177.68
Total Current Assets	-	2,154	2,218	2,096	1,265	1,012
Property, Plant & Equipment	-	2,461	2,072	1,821	1,633	1,788
Long-Term Investments	-	-	-	54.81	52.78	89.24
Goodwill	-	14.03	0.29	0.29	-	-
Other Intangible Assets	-	9.01	9.99	8.56	11.4	14.29
Long-Term Deferred Tax Assets	-	250.68	295.02	333.46	-	-
Long-Term Deferred Charges	-	52.07	62.57	52.84	59.16	76.96
Other Long-Term Assets	-	434.52	384.44	352.13	328.57	321.99
Total Assets	-	5,389	5,056	4,735	3,365	3,325
Accounts Payable	-	289.95	281.62	319.92	299.2	329.77
Accrued Expenses	-	95.69	99	82.7	67.53	64.75
Current Portion of Leases	-	345.82	296.45	291.43	244.38	208.6
Current Unearned Revenue	-	2.52	8.6	16.16	9.36	19.02
Other Current Liabilities	-	95.5	121.23	93.99	100.11	66.42
Total Current Liabilities	-	829.48	806.9	804.2	720.58	688.56
Long-Term Leases	-	1,196	1,091	1,127	1,143	1,201
Other Long-Term Liabilities	-	-	0.2	-	22.74	21.02
Total Liabilities	-	2,046	1,913	1,969	1,919	1,972
Common Stock	-	482.36	480.98	469.58	469.58	469.58
Additional Paid-In Capital	-	1,867	1,839	1,627	1,627	1,627
Retained Earnings	-	640.65	471.77	296.68	-671.2	-752.81
Comprehensive Income & Other	-	279.83	280.42	373.33	21.47	10.02
Total Common Equity	3,270	3,270	3,072	2,766	1,446	1,353
Minority Interest	-	72.85	70.31	-	-	-
Shareholders' Equity	3,343	3,343	3,143	2,766	1,446	1,353
Total Liabilities & Equity	-	5,389	5,056	4,735	3,365	3,325
Total Debt	1,542	1,541	1,388	1,419	1,388	1,410
Net Cash (Debt)	235.1	234.32	420.02	291.27	-393.72	-691.92
Net Cash Growth	-44.08%	-44.21%	44.20%	-	-	-
Net Cash Per Share	4.80	4.86	8.52	6.17	-8.38	-14.73
Filing Date Shares Outstanding	50.92	48.24	48.1	46.96	46.96	46.96
Total Common Shares Outstanding	50.92	48.24	48.1	46.96	46.96	46.96
Working Capital	-	1,325	1,411	1,291	544.16	323.41
Book Value Per Share	68.41	67.79	63.87	58.91	30.80	28.82
Tangible Book Value	3,247	3,247	3,062	2,757	1,435	1,339
Tangible Book Value Per Share	67.92	67.31	63.66	58.72	30.56	28.52
Land	-	-	-	26.65	26.65	26.65
Buildings	-	129.73	71.79	68.96	-	-
Machinery	-	1,145	985.33	860.61	813.5	886.45
Construction In Progress	-	320.02	356.16	275.1	282.46	290.48
Leasehold Improvements	-	1,299	1,131	973.25	925.23	913.64

Source: S&P Global Market Intelligence. Standard template. Financial Sources.