Speciality Restaurants Financial Statements

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Y/e 31 Mar Mar-2020 Mar-2018 Mar-2017 -
Growth matrix (%)        
Revenue growth 20.60 (5) -- --
Op profit growth 7,425 (157) -- --
EBIT growth (143) (21) -- --
Net profit growth (19) 83.20 -- --
Profitability ratios (%)        
OPM 15.90 0.26 (0.40) --
EBIT margin 2.73 (7.70) (9.30) --
Net profit margin (11) (16) (8.20) --
RoCE 4.98 (9.10) -- --
RoNW (4.90) (4.70) -- --
RoA (4.80) (4.70) -- --
Per share ratios ()        
EPS -- -- -- --
Dividend per share -- -- -- --
Cash EPS (20) (16) (12) --
Book value per share 34.90 48.50 58.40 --
Valuation ratios        
P/E -- -- -- --
P/CEPS (1.10) (7.60) (6.90) --
P/B 0.67 2.53 1.47 --
EV/EBIDTA 1.59 84.90 107 --
Payout (%)        
Dividend payout -- -- -- --
Tax payout (7.90) 97.10 (12) --
Liquidity ratios        
Debtor days 4.44 6.99 -- --
Inventory days 7.36 8.73 -- --
Creditor days (50) (52) -- --
Leverage ratios        
Interest coverage (0.50) 3,274 1,607 --
Net debt / equity -- -- -- --
Net debt / op. profit -- (7) 2.82 --
Cost breakup ()        
Material costs (32) (32) (32) --
Employee costs (23) (26) (27) --
Other costs (29) (42) (41) --
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Y/e 31 Mar( In .Cr) Mar-2020 Mar-2018 Mar-2017 -
Revenue 358 297 312 --
yoy growth (%) 20.60 (5) -- --
Raw materials (113) (95) (101) --
As % of sales 31.70 32.10 32.30 --
Employee costs (82) (76) (84) --
As % of sales 22.90 25.80 27 --
Other costs (105) (124) (128) --
As % of sales 29.40 41.90 41.10 --
Operating profit 57 0.76 (1.30) --
OPM 15.90 0.26 (0.40) --
Depreciation (57) (30) (33) --
Interest expense (21) -- -- --
Other income 10.30 5.98 5.06 --
Profit before tax (11) (23) (29) --
Taxes 0.90 (22) 3.43 --
Tax rate (7.90) 97.10 (12) --
Minorities and other -- -- -- --
Adj. profit (10) (45) (26) --
Exceptional items (27) (1.60) -- --
Net profit (38) (47) (26) --
yoy growth (%) (19) 83.20 -- --
NPM (11) (16) (8.20) --
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Y/e 31 Mar ( In .Cr) Mar-2020 Mar-2018 Mar-2017 -
Profit before tax (11) (23) (29) --
Depreciation (57) (30) (33) --
Tax paid 0.90 (22) 3.43 --
Working capital (13) -- -- --
Other operating items -- -- -- --
Operating cashflow (81) (75) -- --
Capital expenditure 180 -- -- --
Free cash flow 98.60 (75) -- --
Equity raised 382 409 -- --
Investments (0.20) -- -- --
Debt financing/disposal (0.10) -- -- --
Dividends paid -- -- -- --
Other items -- -- -- --
Net in cash 480 334 -- --
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Y/e 31 Mar ( In .Cr) Mar-2020 Mar-2019 Mar-2018 Mar-2017
Equity capital 47 47 47 48.10
Preference capital -- -- -- --
Reserves 117 172 181 226
Net worth 164 219 228 274
Minority interest
Debt -- -- 0.03 0.13
Deferred tax liabilities (net) -- -- -- --
Total liabilities 164 219 228 274
Fixed assets 189 117 130 148
Intangible assets
Investments 69 68.20 67.20 69.30
Deferred tax asset (net) -- -- -- 22.30
Net working capital (96) 22.90 25.50 30.90
Inventories 7.38 6.68 7.05 7.14
Inventory Days 7.53 -- 8.67 8.34
Sundry debtors 2.31 5.39 6.39 4.97
Debtor days 2.36 -- 7.86 5.81
Other current assets 79.20 75.60 74.80 76.40
Sundry creditors (38) (44) (44) (41)
Creditor days 38.40 -- 54.50 47.40
Other current liabilities (147) (21) (18) (17)
Cash 1.75 11.10 5.30 3.89
Total assets 164 219 228 274
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Particulars ( Rupees In Crores.) Jun-2020 Mar-2020 Dec-2019 Sep-2019 Jun-2019
Gross Sales 8.27 75.40 106 88.50 87.60
Excise Duty -- -- -- -- --
Net Sales 8.27 75.40 106 88.50 87.60
Other Operating Income -- -- -- -- --
Other Income 2.69 3.21 2.02 2.71 2.33
Total Income 11 78.60 108 91.20 89.90
Total Expenditure ** 20.90 98.70 82.40 75.20 72
PBIDT (10) (20) 26 16 17.90
Interest 3.05 5.20 5.76 5.55 4.64
PBDT (13) (25) 20.20 10.40 13.30
Depreciation 6.64 11.80 15.60 15.40 14.80
Minority Interest Before NP -- -- -- -- --
Tax -- -- (0.90) -- --
Deferred Tax -- -- -- -- --
Reported Profit After Tax (20) (37) 5.52 (4.90) (1.50)
Minority Interest After NP -- -- -- -- --
Net Profit after Minority Interest (20) (37) 5.52 (4.90) (1.50)
Extra-ordinary Items -- (27) -- -- --
Adjusted Profit After Extra-ordinary item (20) (9.70) 5.52 (4.90) (1.50)
EPS (Unit Curr.) (4.20) (7.90) 1.18 (1.10) (0.30)
Book Value (Unit Curr.) -- -- -- -- --
Dividend (%) -- -- -- -- --
Equity 47 47 47 47 47
Public Shareholding (Number) -- -- -- -- --
Public Shareholding (%) -- -- -- -- --
Pledged/Encumbered - No. of Shares -- -- -- -- --
Pledged/Encumbered - % in Total Promoters Holding -- -- -- -- --
Pledged/Encumbered - % in Total Equity -- -- -- -- --
Non Encumbered - No. of Shares -- -- -- -- --
Non Encumbered - % in Total Promoters Holding -- -- -- -- --
Non Encumbered - % in Total Equity -- -- -- -- --
PBIDTM(%) (121) (27) 24.40 18 20.50
PBDTM(%) (158) (34) 19 11.80 15.20
PATM(%) (238) (49) 5.19 (5.60) (1.70)