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    Speciality Restaurants Limited

    SPECIALITY
    Consumer Services·17 Nov 2025
    Management Summary

    Speciality Restaurants reported a strong Q2 FY26 with positive same-store sales growth and improved operational EBITDA margins, driven by favorable inflation and renovated restaurants. The company capitalized significant CWIP and continues its focused expansion strategy on Oriental and Italian cuisines. However, challenges remain in achieving full-year revenue guidance and addressing weekday dine-in pressures and manpower availability for new store rollouts.

    Highlights

    5
    • Operational EBITDA margins improved to 7.1% in Q2 FY26, up from 6.2% year-on-year.

    • Same-store sales growth (SSSG) turned positive at +1.39% in Q2 FY26, reversing a -1.31% decline in the prior quarter.

    • Gross margins expanded to 70.4% in Q2 FY26, compared to 69.3% year-on-year and 70.2% sequentially.

    • The company capitalized ₹18.78 crores of Capital Work-in-Progress (CWIP) during the period, reducing CWIP from ₹32 crores to ₹13.22 crores.

    • Sweet Bengal brand revenue grew to ₹10.05 crores this year from ₹9.12 crores last year.

    Concerns

    3
    • Management indicated that achieving the previously guided 10-15% revenue growth for the full year might be challenging, expecting it to be lower than 15%.

    • Weekday dine-in business continues to face pressure, with guest cover turnaround not happening during weekdays.

    • Availability of skilled manpower poses a challenge for new restaurant openings.

    What Changed2

    vs Q3 FY26

    Guidance items3 → 4 (+1)Q&A highlights6 → 8 (+2)

    Key financials

    Single quarter

    06 metrics
    1. 01SSSG1.4%
    2. 02Gross Margin70.4%
    3. 03EBITDA Margin (Operational)7.1%
    4. 04Delivery Component of Revenue25%
    5. 05Capital Work-in-Progress₹13.22 Cr

    Segment breakdown

    Sweet Bengal
    ₹10.05 Cr Revenue
    List

    Capital allocation

    2
    high confidence
    CategoryHeadline
    Capex

    Capex disclosed

    Liquidity

    Cash ₹157.42 crores

    Cash on books as of September 2025, invested in mutual funds and INVIT.

    Guidance & targets

    4
    CategoryTargetPriority
    Profitability
    Same Store Sales Growth (SSSG)
    2.5% to 5%
    Medium
    Revenue
    Full Year Revenue Growth
    Lower than 15%
    Medium
    Store Expansion
    New Restaurant Openings
    8 to 10 restaurants
    High
    Management
    New CEO Appointment
    Materialize soon, in a couple of months' time
    Medium

    New CEO Appointment

    Next couple of months
    CurrentDiscussions ongoing
    TargetAnnouncement of new CEO

    Why it matters

    A new CEO could bring fresh strategic direction and operational focus to the company.

    The discussions are on and it should materialize soon where we will be able to inform yourselves. ... should happen in a couple of months' time.

    How to verify

    guidance_and_targets[category='Management'][metric='New CEO Appointment']

    Risks & concerns

    3
    RiskSeverity

    Weekday dine-in business pressure

    Guest cover turnaround is not happening during weekdays, impacting dine-in business.Management acknowledged

    medium

    Availability of skilled manpower for new restaurant openings

    Opening new restaurants is challenging due to the need for trained manpower.Management acknowledged

    medium

    Achieving full-year revenue growth target

    Management expects full-year revenue growth to be lower than the previously guided 15%.Management acknowledged

    medium

    Q&A highlights

    8

    “The discussions are on and it should materialize soon where we will be able to inform yourselves. ... should happen in a couple of months' time.”

    Analysts are tracking the progress of a key leadership appointment, which is expected to materialize in the near future.

    asked by Raghav Maheshwari (Kamakhya Wealth Management)

    2 min read5 chapters

    Detailed Narrative

    01

    Q2 FY26 Performance Overview

    Speciality Restaurants reported a strong Q2 FY26, achieving positive same-store sales growth (SSSG) of +1.39%, a significant improvement from -1.31% in the previous quarter. Operational EBITDA margins expanded to 7.1% from 6.2% year-on-year, supported by favorable inflation that led to gross margin improvement to 70.4%. The company has maintained profitability for 17 consecutive quarters, demonstrating consistent performance.

    02

    Growth Strategy and Brand Focus

    The company's growth strategy is now primarily focused on expanding its Asian cuisine brands like Mainland China and Asia Kitchen, and the new Italian/Mediterranean format, Siciliana. They also plan to grow QSR brands such as Sweet Bengal and Walter's Burger. The strategy emphasizes utilizing back-end operations efficiently by having different avatars/brands from the same kitchen, and expanding into high streets and premium neighborhood locations with brands like Gong.

    03

    Store Expansion and Capitalization

    Speciality Restaurants opened a new Asia Kitchen Mainland China in Chandigarh and converted an Episode 1 in Thane to a Siciliana. The company aims to open 8 to 10 new restaurants within the next 12 months, with new stores designed for 2,500-2,700 square feet, a reduction from previous larger formats. During the quarter, ₹18.78 crores of Capital Work-in-Progress, including a catering college in Calcutta, were capitalized, reducing total CWIP to ₹13.22 crores.

    04

    Operational Efficiency and Delivery Contribution

    Delivery continues to be a significant component, contributing almost 25% of the company's revenues, with aggregator platform spends remaining around 5%. Management is actively working on aggregator platforms to drive business and improve same-store sales. The company is also implementing smart discounting tactics to attract customers and maintain competitiveness.

    05

    Challenges and Future Outlook

    Despite positive performance, the company faces challenges, including pressure on weekday dine-in business due to slower guest cover turnaround. The availability of skilled manpower is also a concern for the planned expansion of new restaurants. Management has revised its full-year revenue growth expectation to be lower than the previously guided 10-15%, while discussions for a new CEO are expected to materialize in the next couple of months.

    This is an AI-generated summary of a publicly available earnings call transcript. It is for informational purposes only and does not constitute investment advice, a recommendation, or an endorsement. inve.money is not a SEBI-registered investment advisor. Please consult a qualified financial advisor before making any investment decisions.