Speciality Restaurants Balance Sheet

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

Millions INR. Fiscal year is Apr - Mar.

Fiscal Year	FY 2026	FY 2025	FY 2024	FY 2023	FY 2022
Period Ending	Mar '26 Mar 31, 2026	Mar '25 Mar 31, 2025	Mar '24 Mar 31, 2024	Mar '23 Mar 31, 2023	Mar '22 Mar 31, 2022
Cash & Equivalents	165.31	84.72	110.7	64.31	17.98
Short-Term Investments	1,625	83.05	-	-	-
Trading Asset Securities	-	1,608	1,697	1,646	975.93
Cash & Short-Term Investments	1,790	1,776	1,808	1,710	993.91
Cash Growth	0.81%	-1.77%	5.72%	72.03%	38.47%
Accounts Receivable	67.8	54.96	79.29	65.1	48.04
Other Receivables	-	7.41	3.96	3.7	12.95
Receivables	73.08	69.1	88.93	74.78	67.7
Inventory	103.06	82.94	76.85	68.36	52.43
Prepaid Expenses	-	59.6	48.8	47.89	28.88
Other Current Assets	282.61	166.78	195.32	194.78	121.82
Total Current Assets	2,249	2,154	2,218	2,096	1,265
Property, Plant & Equipment	2,585	2,461	2,072	1,821	1,633
Long-Term Investments	0.27	-	-	54.81	52.78
Goodwill	14.03	14.03	0.29	0.29	-
Other Intangible Assets	6.42	9.01	9.99	8.56	11.4
Long-Term Deferred Tax Assets	236.6	250.68	295.02	333.46	-
Long-Term Deferred Charges	-	52.07	62.57	52.84	59.16
Other Long-Term Assets	472.23	434.52	384.44	352.13	328.57
Total Assets	5,576	5,389	5,056	4,735	3,365
Accounts Payable	323.39	289.95	281.62	319.92	299.2
Accrued Expenses	-	95.69	99	82.7	67.53
Current Portion of Leases	354.41	345.82	296.45	291.43	244.38
Current Income Taxes Payable	10.29	-	-	-	-
Current Unearned Revenue	-	2.52	8.6	16.16	9.36
Other Current Liabilities	199.42	95.5	121.23	93.99	100.11
Total Current Liabilities	887.5	829.48	806.9	804.2	720.58
Long-Term Leases	1,045	1,196	1,091	1,127	1,143
Pension & Post-Retirement Benefits	36.92	21.14	15.09	37.32	32.35
Long-Term Deferred Tax Liabilities	3.76	-	-	-	-
Other Long-Term Liabilities	17.5	-	0.2	-	22.74
Total Liabilities	1,991	2,046	1,913	1,969	1,919
Common Stock	482.36	482.36	480.98	469.58	469.58
Additional Paid-In Capital	-	1,867	1,839	1,627	1,627
Retained Earnings	-	640.65	471.77	296.68	-671.2
Comprehensive Income & Other	2,982	279.83	280.42	373.33	21.47
Total Common Equity	3,464	3,270	3,072	2,766	1,446
Minority Interest	121.28	72.85	70.31	-	-
Shareholders' Equity	3,585	3,343	3,143	2,766	1,446
Total Liabilities & Equity	5,576	5,389	5,056	4,735	3,365
Total Debt	1,399	1,541	1,388	1,419	1,388
Net Cash (Debt)	390.72	234.32	420.02	291.27	-393.72
Net Cash Growth	66.75%	-44.21%	44.20%	-	-
Net Cash Per Share	8.09	4.86	8.52	6.17	-8.38
Filing Date Shares Outstanding	48.56	48.24	48.1	46.96	46.96
Total Common Shares Outstanding	48.56	48.24	48.1	46.96	46.96
Working Capital	1,361	1,325	1,411	1,291	544.16
Book Value Per Share	71.33	67.79	63.87	58.91	30.80
Tangible Book Value	3,444	3,247	3,062	2,757	1,435
Tangible Book Value Per Share	70.91	67.31	63.66	58.72	30.56
Land	-	-	-	26.65	26.65
Buildings	-	129.73	71.79	68.96	-
Machinery	-	1,145	985.33	860.61	813.5
Construction In Progress	-	320.02	356.16	275.1	282.46
Leasehold Improvements	-	1,299	1,131	973.25	925.23

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