Speciality Restaurants Balance Sheet

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

Millions INR. Fiscal year is Apr - Mar.

Assets

Fiscal Year	TTM	FY 2026	FY 2025	FY 2024	FY 2023	FY 2022
Period Ending	Sep '26 Sep 30, 2026	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	331.89	64.6	84.73	110.7	64.31	17.98
Short-Term Investments	1,426	100.51	83.05	-	-	-
Trading Asset Securities	-	1,625	1,608	1,697	1,646	975.93
Cash & Short-Term Investments	1,757	1,790	1,776	1,808	1,710	993.91
Cash Growth	0.58%	0.80%	-1.77%	5.72%	72.03%	38.47%
Accounts Receivable	81.15	67.8	54.96	79.29	65.1	48.04
Other Receivables	-	8.62	7.41	3.96	3.7	12.95
Receivables	87.01	81.7	69.09	88.93	74.78	67.7
Inventory	116.95	103.06	82.94	76.85	68.36	52.43
Prepaid Expenses	-	59.8	59.6	48.8	47.89	28.88
Other Current Assets	286.03	214.4	161.47	195.32	194.78	121.82
Total Current Assets	2,247	2,249	2,149	2,218	2,096	1,265
Property, Plant & Equipment	2,937	2,585	2,466	2,072	1,821	1,633
Long-Term Investments	0.29	-	-	-	54.81	52.78
Goodwill	14.03	14.03	14.03	0.29	0.29	-
Other Intangible Assets	5.78	6.42	9.01	9.99	8.56	11.4
Long-Term Deferred Tax Assets	220.19	236.6	250.68	295.02	333.46	-
Long-Term Deferred Charges	-	43.88	52.07	62.57	52.84	59.16
Other Long-Term Assets	561.15	428.62	434.52	384.44	352.13	328.57
Total Assets	5,998	5,576	5,389	5,056	4,735	3,365

Fiscal Year	TTM	FY 2026	FY 2025	FY 2024	FY 2023	FY 2022
Period Ending	Sep '26 Sep 30, 2026	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
Accounts Payable	431.39	323.39	289.95	281.62	319.92	299.2
Accrued Expenses	-	100.16	95.69	99	82.7	67.53
Current Portion of Leases	405.44	354.41	345.82	296.45	291.43	244.38
Current Income Taxes Payable	9.64	10.29	-	-	-	-
Current Unearned Revenue	-	4.56	2.52	8.6	16.16	9.36
Other Current Liabilities	212.27	94.7	95.5	121.23	93.99	100.11
Total Current Liabilities	1,059	887.5	829.48	806.9	804.2	720.58
Long-Term Leases	1,112	1,045	1,196	1,091	1,127	1,143
Pension & Post-Retirement Benefits	51.83	36.92	21.14	15.09	37.32	32.35
Long-Term Deferred Tax Liabilities	3.81	3.76	-	-	-	-
Other Long-Term Liabilities	5	17.5	-	0.2	-	22.74
Total Liabilities	2,232	1,991	2,046	1,913	1,969	1,919

Fiscal Year	TTM	FY 2026	FY 2025	FY 2024	FY 2023	FY 2022
Period Ending	Sep '26 Sep 30, 2026	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
Common Stock	482.36	482.36	482.36	480.98	469.58	469.58
Additional Paid-In Capital	-	1,867	1,867	1,839	1,627	1,627
Retained Earnings	-	810.65	640.66	471.77	296.68	-671.2
Comprehensive Income & Other	3,069	304.22	279.82	280.42	373.33	21.47
Total Common Equity	3,552	3,464	3,270	3,072	2,766	1,446
Minority Interest	214.32	121.28	72.85	70.31	-	-
Shareholders' Equity	3,766	3,585	3,343	3,143	2,766	1,446
Total Liabilities & Equity	5,998	5,576	5,389	5,056	4,735	3,365

Fiscal Year	TTM	FY 2026	FY 2025	FY 2024	FY 2023	FY 2022
Period Ending	Sep '26 Sep 30, 2026	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
Total Debt	1,518	1,399	1,541	1,388	1,419	1,388
Net Cash (Debt)	239.65	390.52	234.34	420.02	291.27	-393.72
Net Cash Growth	-20.54%	66.64%	-44.21%	44.20%	-	-
Net Cash Per Share	4.98	8.10	4.86	8.52	6.17	-8.38
Filing Date Shares Outstanding	48.11	48.24	48.24	48.1	46.96	46.96
Total Common Shares Outstanding	48.11	48.24	48.24	48.1	46.96	46.96
Working Capital	1,189	1,361	1,319	1,411	1,291	544.16
Book Value Per Share	73.83	71.82	67.79	63.87	58.91	30.80
Tangible Book Value	3,532	3,444	3,247	3,062	2,757	1,435
Tangible Book Value Per Share	73.42	71.39	67.31	63.66	58.72	30.56
Land	-	-	-	-	26.65	26.65
Buildings	-	361.71	129.73	71.79	68.96	-
Machinery	-	1,278	1,145	985.33	860.61	813.5
Construction In Progress	-	302.63	320.02	356.16	275.1	282.46
Leasehold Improvements	-	1,385	1,299	1,131	973.25	925.23