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Highlights
- The presented financial data is Consolidated to provide a comprehensive overview of the company performance.
- Sales over the Year and quarter: The company experienced a substantial growth of 6.64 % in the past year, substantial increase in net sales/revenue by 1.23 %.
- Income over the Year and quarter: There has been decline in other income over the past year which is -45.27 %, Marginal decrease of -58.74% in other income during this quarter.
- Profit over the Year and quarter: Challenges in sustaining profitability for Speciality Restaurants Limited. Profit dropped by -50.52 % Year to Year, Speciality Restaurants Limited’s profitability dropped by -62.7 % Quarter to Quarter.
- EPS over the Year and quarter: EPS declined by -53.72 % Year to Year. EPS decreased by -63.87 % in previous quarter. Analysis needed for shareholder value.
Metrics | Previous Year | Previous Quarter | Current Quarter | Quarter to Quarter Difference | Year to Year Difference |
---|---|---|---|---|---|
Sales | Rs. 97.88 Cr | Rs. 103.11 Cr | Rs. 104.38 Cr | + 1.23 % | + 6.64 % |
Expenses | Rs. 82.21 Cr | Rs. 87.17 Cr | Rs. 89.07 Cr | + 2.18 % | + 8.34 % |
Operating Profit | Rs. 15.67 Cr | Rs. 15.94 Cr | Rs. 15.31 Cr | -3.95 % | -2.3 % |
OPM % | 16.01 % | 15.46 % | 14.67 % | -0.79 % | -1.34 % |
Other Income | Rs. 6.34 Cr | Rs. 8.41 Cr | Rs. 3.47 Cr | -58.74 % | -45.27 % |
Interest | Rs. 3.8 Cr | Rs. 3.53 Cr | Rs. 3.36 Cr | -4.82 % | -11.58 % |
Depreciation | Rs. 10.15 Cr | Rs. 11.45 Cr | Rs. 11.8 Cr | + 3.06 % | + 16.26 % |
Profit before tax | Rs. 8.06 Cr | Rs. 9.37 Cr | Rs. 3.62 Cr | -61.37 % | -55.09 % |
Tax % | 30.5 % | 18.46 % | 21.27 % | + 2.81 % | -9.23 % |
Net Profit | Rs. 5.76 Cr | Rs. 7.64 Cr | Rs. 2.85 Cr | -62.7 % | -50.52 % |
EPS in Rs | Rs. 1.18 | Rs. 1.54 | Rs. 0.56 | -63.64 % | -52.54 % |
Today, we’re looking at Speciality Restaurants Limited’s financial performance for the Q2(Sep 2024-25).Starting with the top line, the company reported a robust year-over-year sales growth of 6.64 %. However, it did see a marginal increase of 1.23 % from the previous quarter. Expenses ticked up slightly by 2.18 % quarter-on-quarter, aligning with the annual rise of 8.34 %. Operating profit, while down -2.3 % compared to last year, faced a quarter-on-quarter dip of -3.95 %, signaling a short-term contraction in margins.
The Operating Profit Margin (OPM) % contradicts this narrative, showing weakness on an annual basis with a decrease of -1.34 %, but a shrinkage of -0.79 % sequentially. Other income fell by -58.74 % compared to the last quarter, despite an annual decline of -45.27 %. Interest expenses dropped significantly by -4.82 % from the previous quarter, yet the year-over-year decrease remains at a moderate -11.58 %. Depreciation costs climbed by 3.06 % quarter-on-quarter, whereas on an annual scale, they saw an increase of 16.26 %. Profit before tax declined annually by -55.09 % but saw a reduction from the preceding quarter by -61.37 %.
Tax expenses as a percentage of profits decreased slightly by -9.23 % compared to last year, with a more notable quarter-on-quarter increase of 2.81 %. Net profit fell by -50.52 % year-on-year but witnessed a -62.7 % contraction from the last quarter. And finally, Earnings Per Share (EPS) displayed an annual downturn of -52.54 % but a quarterly fall of -63.64 %. In summary, Speciality Restaurants Limited’s annual performance indicates steady growth, although the quarter-on-quarter figures suggest some areas may require strategic attention.
Metrics | Previous Year | Previous Quarter | Current Quarter | Quarter to Quarter Difference | Year to Year Difference |
---|---|---|---|---|---|
Sales | Rs. 97.88 Cr | Rs. 103.11 Cr | Rs. 104.38 Cr | + 1.23 % | + 6.64 % |
Expenses | Rs. 82.21 Cr | Rs. 87.17 Cr | Rs. 89.07 Cr | + 2.18 % | + 8.34 % |
Operating Profit | Rs. 15.67 Cr | Rs. 15.94 Cr | Rs. 15.31 Cr | -3.95 % | -2.3 % |
Net Profit | Rs. 5.76 Cr | Rs. 7.64 Cr | Rs. 2.85 Cr | -62.7 % | -50.52 % |
EPS in Rs | Rs. 1.18 | Rs. 1.54 | Rs. 0.56 | -63.64 % | -52.54 % |
In reviewing Speciality Restaurants Limited’s 2024-25(Q2) financial snapshot, key trends emerge, shedding light on the company’s performance.Sales saw a robust 6.64 % year-on-year growth, however, there was a minor increase of 1.23 % from the previous quarter. Expenses rose by 8.34 % compared to the previous year, with a 2.18 % increase quarter-on-quarter. Operating Profit dropped by -2.3 % annually, and saw a -3.95 % decrease from the last quarter.
Net Profit showed yearly decrease of -50.52 %, and experienced a -62.7 % decrease from the previous quarter. Earnings Per Share (EPS) fell by -52.54 % annually, however dipped by -63.64 % compared to the last quarter. In essence, while Speciality Restaurants Limited faces strong annual decline indicators, short-term fluctuations suggest the need for agile strategies to navigate market dynamics effectively. That’s all for now in the financial sector.
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