Balance Sheet

SPECIALITY RESTAURANTS LTD.

NSE : SPECIALITYBSE : 534425ISIN CODE : INE247M01014Industry : RestaurantsHouse : Private
BSE195.30-0.4 (-0.2 %)
PREV CLOSE ( ) 195.70
OPEN PRICE ( ) 197.95
BID PRICE (QTY) 0.00 (0)
OFFER PRICE (QTY) 0.00 (0)
VOLUME 6669
TODAY'S LOW / HIGH ( )194.00 197.95
52 WK LOW / HIGH ( )168 287.25
NSE194.65-0.6 (-0.31 %)
PREV CLOSE( ) 195.25
OPEN PRICE ( ) 195.70
BID PRICE (QTY) 0.00 (0)
OFFER PRICE (QTY) 194.65 (100)
VOLUME 24523
TODAY'S LOW / HIGH( ) 193.80 197.15
52 WK LOW / HIGH ( )168.2 287.1
Select year
( in Million)
ParticularsMar2023Mar2022Mar2021Mar2020Mar2019
EQUITY AND LIABILITIES
Share Capital469.58469.58469.58469.58469.58
    Equity - Authorised600.00510.00510.00510.00510.00
    Equity - Issued469.58469.58469.58469.58469.58
    Equity Paid Up469.58469.58469.58469.58469.58
    Equity Shares Forfeited0.000.000.000.000.00
    Adjustments to Equity0.000.000.000.000.00
    Preference Capital Paid Up0.000.000.000.000.00
    Face Value10.0010.0010.0010.0010.00
Share Warrants & Outstandings349.930.000.009.4110.91
Total Reserves1946.58976.77883.711159.131713.23
    Securities Premium1626.501626.501626.501626.501626.50
    Capital Reserves1.671.671.671.671.67
    Profit & Loss Account Balance296.68-671.20-752.81-470.9285.94
    General Reserves0.000.000.000.000.00
    Other Reserves21.7319.808.351.88-0.88
Reserve excluding Revaluation Reserve1946.58976.77883.711159.131713.23
Revaluation reserve0.000.000.000.000.00
Shareholder's Funds2766.091446.351353.291638.122193.72
Minority Interest0.000.000.000.000.00
Long-Term Borrowings0.000.000.000.000.00
Secured Loans0.000.000.000.000.00
    Non Convertible Debentures0.000.000.000.000.00
    Converible Debentures & Bonds0.000.000.000.000.00
    Packing Credit - Bank0.000.000.000.000.00
    Inter Corporate & Security Deposit0.000.000.000.000.00
    Term Loans - Banks0.000.000.000.000.00
    Term Loans - Institutions0.000.000.000.000.00
    Other Secured0.000.000.000.000.00
Unsecured Loans0.000.000.000.000.00
    Fixed Deposits - Public0.000.000.000.000.00
    Loans and advances from subsidiaries0.000.000.000.000.00
    Inter Corporate Deposits (Unsecured)0.000.000.000.000.00
    Foreign Currency Convertible Notes0.000.000.000.000.00
    Long Term Loan in Foreign Currency0.000.000.000.000.00
    Loans - Banks0.000.000.000.000.00
    Loans - Govt.0.000.000.000.000.00
    Loans - Others0.000.000.000.000.00
    Other Unsecured Loan0.000.000.000.000.00
Deferred Tax Assets / Liabilities-333.460.000.000.000.00
    Deferred Tax Assets589.690.000.000.000.00
    Deferred Tax Liability256.230.000.000.000.00
Other Long Term Liabilities1127.161165.991222.141109.93109.69
Long Term Trade Payables0.000.000.000.000.00
Long Term Provisions37.3232.3561.00319.43312.79
Total Non-Current Liabilities831.021198.341283.141429.36422.48
Current Liabilities
Trade Payables319.92299.20329.77339.72415.87
    Sundry Creditors319.92299.20329.77339.72415.87
    Acceptances0.000.000.000.000.00
    Due to Subsidiaries- Trade Payables0.000.000.000.000.00
Other Current Liabilities484.28388.21358.79351.9888.53
    Bank Overdraft / Short term credit0.000.000.000.600.00
    Advances received from customers15.497.0615.0820.032.86
    Interest Accrued But Not Due0.000.000.000.000.00
    Share Application Money0.000.000.000.000.00
    Current maturity of Debentures & Bonds0.000.000.000.000.00
    Current maturity - Others0.000.000.000.000.00
    Other Liabilities468.79381.15343.71331.3585.67
Short Term Borrowings0.000.000.000.000.00
    Secured ST Loans repayable on Demands0.000.000.000.000.00
    Working Capital Loans- Sec0.000.000.000.000.00
    Buyers Credits - Unsec0.000.000.000.000.00
    Commercial Borrowings- Unsec0.000.000.000.000.00
    Other Unsecured Loans0.000.000.000.000.00
Short Term Provisions0.000.000.000.000.00
    Proposed Equity Dividend0.000.000.000.000.00
    Provision for Corporate Dividend Tax0.000.000.000.000.00
    Provision for Tax0.000.000.000.000.00
    Provision for post retirement benefits0.000.000.000.000.00
    Preference Dividend0.000.000.000.000.00
    Other Provisions0.000.000.000.000.00
Total Current Liabilities804.20687.41688.56691.70504.40
Total Liabilities4401.313365.273324.993759.183120.60
ASSETS
Gross Block3957.913399.223365.833227.151632.01
Less: Accumulated Depreciation2353.962037.071853.561666.70811.96
Less: Impairment of Assets48.940.000.000.000.00
Net Block1555.011362.151512.271560.45820.05
Lease Adjustment A/c0.000.000.000.000.00
Capital Work in Progress275.10282.46290.48331.23352.29
Non Current Investments55.0152.9889.4476.0549.63
Long Term Investment55.0152.9889.4476.0549.63
    Quoted0.000.000.000.000.00
    Unquoted79.6569.1798.3284.9349.63
Long Term Loans & Advances360.59338.15338.17652.97745.25
Other Non Current Assets59.9364.7982.6687.0494.09
Total Non-Current Assets2305.642100.532313.022707.742061.31
Current Assets Loans & Advances
Currents Investments1645.55975.93645.44614.28632.11
    Quoted101.71111.47645.440.000.00
    Unquoted1543.84864.460.00614.28632.11
Inventories68.3652.4358.0973.7666.82
    Raw Materials0.000.000.000.000.00
    Work-in Progress0.000.000.000.000.00
    Finished Goods0.000.000.000.000.00
    Packing Materials0.000.000.000.000.00
    Stores  and Spare0.000.000.000.000.00
    Other Inventory68.3652.4358.0973.7666.82
Sundry Debtors65.1048.0431.6723.1053.92
    Debtors more than Six months38.3425.7727.5657.6461.08
    Debtors Others43.5042.6228.2623.1053.92
Cash and Bank65.0818.7573.2117.51110.65
    Cash in hand2.382.272.872.538.12
    Balances at Bank62.7016.4870.3414.98102.53
    Other cash and bank balances0.000.000.000.000.00
Other Current Assets51.5941.8326.7376.38123.65
    Interest accrued on Investments0.000.000.000.000.00
    Interest accrued on Debentures0.000.000.000.000.00
    Deposits with Government0.000.000.000.000.00
    Interest accrued and or due on loans0.000.000.000.000.00
    Prepaid Expenses47.8928.889.2723.0663.84
    Other current_assets3.7012.9517.4653.3259.81
Short Term Loans and Advances194.68119.30176.83246.4172.14
    Advances recoverable in cash or in kind53.6732.7847.9829.0725.72
    Advance income tax and TDS0.000.000.000.000.00
    Amounts due from directors0.000.000.000.000.00
    Due From Subsidiaries0.000.000.000.000.00
    Inter corporate deposits0.000.000.000.000.00
    Corporate Deposits0.000.000.000.000.00
    Other Loans & Advances141.0186.52128.85217.3446.42
Total Current Assets2090.361256.281011.971051.441059.29
Net Current Assets (Including Current Investments)1286.16568.87323.41359.74554.89
Miscellaneous Expenses not written off0.000.000.000.000.00
Total Assets4401.313365.273324.993759.183120.60
Contingent Liabilities381.99381.99491.30491.30490.49
Total Debt0.000.000.000.000.00
Book Value51.4530.8028.8234.6846.48
Adjusted Book Value51.4530.8028.8234.6846.48

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RISK DISCLOSURES ON DERIVATIVES

  • 9 out of 10 individual traders in equity Futures and Options Segment, incurred net losses.
  • On an average, loss makers registered net trading loss close to ₹ 50,000.
  • Over and above the net trading losses incurred, loss makers expended an additional 28% of net trading losses as transaction costs.
  • Those making net trading profits, incurred between 15% to 50% of such profits as transaction cost.

Source:

1. SEBI study dated January 25, 2023 on “Analysis of Profit and Loss of Individual Traders dealing in equity Futures and Options (F&O) Segment”, wherein Aggregate Level findings are based on annual Profit/Loss incurred by individual traders in equity F&O during FY 2021-22.