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    Speciality Rest.

    SPECIALITY
    Consumer Services·11 Feb 2026
    Management Summary

    Speciality Restaurants Limited reported a strong Q3 FY26, achieving its highest-ever revenues and profitability, driven by a 9% stand-alone revenue growth and significant margin expansion. Operational EBITDA margin improved to 12.75%, and gross margins reached 70.8%. However, profitability was partially offset by a provision for gratuity as per new government regulations.

    Highlights

    5
    • Company recorded its highest revenues and profitability in Q3 FY26.

    • Stand-alone revenue grew by 9% year-on-year.

    • Operational EBITDA margin expanded to 12.75% from 11.85% in the previous year.

    • EBITDA post-IndAS stood at 24.89% compared to 23.43% in the prior year.

    • Gross margins improved significantly to 70.8% from 69.3% year-on-year.

    Concerns

    1
    • Profitability was impacted by a gratuity adjustment or provision as per new government law.

    Key financials

    Single quarter

    07 metrics
    1. 01Stand-alone Revenue Growth+9%YoY
    2. 02Operational EBITDA Margin12.8%
    3. 03Previous Operational EBITDA Margin11.8%
    4. 04EBITDA Margin (post-IndAS)24.9%
    5. 05Previous EBITDA Margin (post-IndAS)23.4%

    Capital allocation

    1
    medium confidence
    CategoryHeadline
    Capex

    Capex disclosed

    cash generated by the business

    Guidance & targets

    3
    CategoryTargetPriority
    Capacity
    New restaurant openings
    8 to 10 restaurants
    High
    Capacity
    New Walters QSR openings
    3 to 5 restaurants
    High
    Market Expansion
    International expansion
    aggressively
    Medium

    New restaurant openings

    next year
    Current8-10 restaurants planned for next year
    TargetProgress on opening 8-10 new restaurants

    Why it matters

    Tracking the execution of new store expansion is key to organic growth.

    Mr. Prakash, we expect to open around 8 to 10 restaurants, which have been the history when we were doing peak businesses earlier. So this year also, we plan that we would be able to open 8 to 10 new restaurants with Walters in the range of around 3 to 5 restaurants in the next year as a QSR category, which is on the growth path for us.

    How to verify

    guidance_and_targets[metric='New restaurant openings']

    Risks & concerns

    3
    RiskSeverity

    Gratuity adjustment/provision impacting profitability

    Profitability was affected by a mandatory gratuity adjustment as per new government law.Management acknowledged

    medium

    Potential impact of IT job losses on revenue in tech-heavy cities (Pune, Bangalore)

    Management believes the impact is minimal due to diverse customer base and brand positioning in corporate and residential areas.Analyst downplayed

    low

    Uncertainty regarding the service charge issue and government regulations

    Analyst raised concerns about recent media reports and government stance on service charges, but management did not provide a response.Analyst not addressed

    medium

    Q&A highlights

    6

    “And lastly, last 2, 3 days, there have been a lot of this thing on the media on the service charge issue, which has come back and government is saying it's not compulsory, companies can't charge it. So any thoughts on that? Those are my questions.”

    Analyst raised a critical regulatory concern that management did not address, indicating potential uncertainty or sensitivity around the topic.

    asked by Prakash Kapadia

    2 min read6 chapters

    Detailed Narrative

    01

    Q3 FY26 Financial Performance Highlights

    Speciality Restaurants Limited achieved its highest-ever revenues and profitability in Q3 FY26. The company reported a 9% year-on-year growth in stand-alone revenue. Operational EBITDA margin saw a significant improvement, rising to 12.75% from 11.85% in the previous year, while EBITDA post-IndAS stood at 24.89% compared to 23.43%. Gross margins also expanded to 70.8% from 69.3% year-on-year, primarily due to efficiency management and increased revenues from the Oriental brand.

    02

    Expansion Strategy and Capex

    The company plans to open 8 to 10 new restaurants in the next year, continuing its historical expansion rate. This includes 3 to 5 new Walters QSR category restaurants, which is identified as a growth area. Management confirmed that the capital expenditure for these new openings would be funded entirely through cash generated by the business, emphasizing a focus on smaller formats to reduce capex and operational costs.

    03

    Digital and Delivery Channel Growth

    The delivery business has seen substantial growth, increasing from 5-6% to 24% of total revenue, a trend accelerated by the pandemic. Despite not being delivery-oriented, the company maintains a strong average order value (AOV) and good relationships with aggregators like Swiggy and Zomato. Efforts are underway to enhance customer engagement through CRM initiatives, direct offers, and redemption coupons to encourage dine-in visits, particularly on slower days like Monday and Tuesday.

    04

    International Operations and Master Franchise Model

    Speciality Restaurants operates its international business, particularly in Dubai, through an asset-light master franchise model with Resolute. This arrangement ensures a minimum revenue and profitability share (around 6% of turnover) without requiring direct capex from the company. Existing locations include Mall of Emirates, upcoming city centers in March, and operations in Muscat and Abu Dhabi. The company is actively looking to expand aggressively in Saudi and further in UAE.

    05

    Chandigarh Market Traction and Strategy

    The company successfully re-entered the Chandigarh market with 'Asia Kitchen by Mainland China' in Elante mall, a Blackstone-owned property. Despite being a smaller format of 2,000 square feet, the new outlet has shown encouraging store metrics from the outset. This strategy of optimizing space, reducing staff, and lowering capex for new openings, especially in markets where the Mainland China brand is already recognized, is proving effective.

    06

    Impact of External Factors and Regulatory Environment

    While the company achieved high profitability, it noted a caveat related to a gratuity adjustment or provision mandated by new government laws, which impacted the bottom line. Regarding concerns about IT job losses affecting revenue in cities like Pune and Bangalore, management stated they have not seen a significant impact due to a diverse customer base and strategic locations. An analyst's question about the service charge issue was not addressed by management.

    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.