Profit & Loss

SPECIALITY RESTAURANTS LTD.

NSE : SPECIALITYBSE : 534425ISIN CODE : INE247M01014Industry : RestaurantsHouse : Private
BSE194.00-1.7 (-0.87 %)
PREV CLOSE ( ) 195.70
OPEN PRICE ( ) 197.95
BID PRICE (QTY) 194.05 (75)
OFFER PRICE (QTY) 194.65 (4)
VOLUME 6076
TODAY'S LOW / HIGH ( )194.00 197.95
52 WK LOW / HIGH ( )168 287.25
NSE194.45-0.8 (-0.41 %)
PREV CLOSE( ) 195.25
OPEN PRICE ( ) 195.70
BID PRICE (QTY) 194.35 (2)
OFFER PRICE (QTY) 194.75 (4)
VOLUME 20066
TODAY'S LOW / HIGH( ) 193.80 197.15
52 WK LOW / HIGH ( )168.2 287.1
Select year
( in Million)
Particulars
Mar 2023
Mar 2022
Mar 2021
Mar 2020
Mar 2019
INCOME :
  
  
  
  
  
Operating Income
3749.73
2529.33
1501.36
3577.84
3463.64
     Rooms / Restaurant / Banquets
     Communication Services
     Food & Beverages
3699.37
2486.89
1479.03
3523.57
3397.82
     Other Operational Income
50.36
42.44
22.33
54.27
65.82
Less: Excise Duty
Operating Income (Net)
3749.73
2529.33
1501.36
3577.84
3463.64
EXPENDITURE :
Increase/Decrease in Stock
Foods, Beverages Consumed
1139.93
755.16
452.01
1134.84
1089.09
     Opening Raw Materials
49.75
55.06
70.70
61.61
66.02
     Purchases Raw Materials
1152.10
749.85
436.37
1143.93
1084.68
     Closing Raw Materials
61.92
49.75
55.06
70.70
61.61
     Other Direct Purchases / Brought in cost
     Other raw material cost
0.00
0.00
0.00
0.00
0.00
Power & Fuel Cost
152.20
110.24
88.55
203.76
200.41
     Electricity & Power
152.20
110.24
88.55
203.76
200.41
     Oil, Fuel & Natural gas
0.00
0.00
0.00
0.00
0.00
     Coals etc
0.00
0.00
0.00
0.00
0.00
     Other power & fuel
0.00
0.00
0.00
0.00
0.00
Employee Cost
731.85
463.99
338.29
820.22
818.77
     Salaries, Wages & Bonus
637.49
381.88
259.92
702.34
705.85
     Contributions to EPF & Pension Funds
38.26
37.35
32.47
61.79
59.17
     Workmen and Staff Welfare Expenses
56.10
44.76
45.90
57.59
55.77
     Other Employees Cost
0.00
0.00
0.00
-1.50
-2.02
Other Operating & Servicing Cost
442.18
375.58
249.40
335.38
261.46
     Linen & Room Supplies
     Catering Supplies
     Repairs and Maintenance
162.35
128.19
114.69
183.43
181.41
     Laundry & Washing Expenses
     Music,Banquets and Restaurants
     Other Operating Expenses
279.83
247.39
134.71
151.95
80.05
Selling and Administration Expenses
416.17
299.14
308.89
398.41
781.93
     Rent , Rates & Taxes
240.75
213.67
245.28
288.49
704.10
     Insurance
4.55
4.97
5.36
4.72
3.95
     Printing and stationery
     Professional and legal fees
38.34
23.27
20.12
27.01
     Freight outwards
     Packing expenses
     Commission, Brokerage & Discounts
     Advertisement & Sales Promotion
100.31
31.43
22.35
54.57
68.70
     Other Selling & administrative Expenses
32.22
25.80
15.78
23.62
5.18
Miscellaneous Expenses
106.07
105.27
78.78
135.09
187.24
     Bad debts /advances written off
     Provision for doubtful debts
16.63
     Losson disposal of fixed assets(net)
0.24
4.19
7.44
     Losson foreign exchange fluctuations
     Losson sale of non-trade current investments
19.70
     Other Miscellaneous Expenses
105.83
101.08
54.71
115.39
187.24
Less: Expenses Capitalised
Total Expenditure
2988.40
2109.38
1515.92
3027.70
3338.90
Operating Profit (Excl OI)
761.33
419.95
-14.56
550.14
124.74
Other Income
244.79
140.24
167.97
122.23
94.55
     Interest Received
30.50
32.63
28.40
45.58
49.02
     Dividend Received
1.97
0.60
0.02
     Profit on sale of Fixed Assets
67.10
80.27
0.22
0.24
     Profits on sale of Investments
5.86
21.41
5.69
59.91
29.03
     Foreign Exchange Gains
     Provision Written Back
3.62
4.00
     Others
135.74
81.60
53.61
16.52
16.24
Operating Profit
1006.12
560.19
153.41
672.37
219.29
Interest
139.13
145.48
165.02
211.47
     InterestonDebenture / Bonds
     Interest on Term Loan
     Intereston Fixed deposits
     Bank Charges etc
     Other Interest
139.13
145.48
165.02
211.47
0.00
PBDT
866.99
414.71
-11.61
460.90
219.29
Depreciation
317.21
273.47
322.38
574.85
287.07
Profit Before Taxation & Exceptional Items
549.78
141.24
-333.99
-113.95
-67.78
Exceptional Income / Expenses
83.95
43.64
-273.78
Profit Before Tax
634.41
81.61
-290.35
-387.73
-67.78
Provision for Tax
-333.47
1.70
-9.00
10.11
     Current Income Tax
0.64
9.00
     Deferred Tax
-334.11
     Other taxes
0.00
0.00
1.70
-9.00
1.11
Profit After Tax
967.88
81.61
-292.05
-378.73
-77.89
Extra items
0.00
0.00
0.00
0.00
0.00
Minority Interest
Share of Associate
-1.39
-1.26
-0.22
Other Consolidated Items
Consolidated Net Profit
967.88
81.61
-293.44
-379.99
-78.11
Adjustments to PAT
Profit Balance B/F
-671.20
-752.81
-468.78
85.94
168.51
Appropriations
296.68
-671.20
-762.22
-294.05
90.40
     General Reserves
     Proposed Equity Dividend
     Corporate dividend tax
     Other Appropriation
296.68
-671.20
-762.22
-294.05
90.40
Equity Dividend %
25.00
Earnings Per Share
20.61
1.74
-6.25
-8.09
-1.66
Adjusted EPS
20.61
1.74
-6.25
-8.09
-1.66

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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.