Want to see IN:SPECIALITY full AI Analyst Report?
Speciality Restaurants Ltd. (SPECIALITY) Ratios
Speciality Restaurants Ltd. Ratios
IN:SPECIALITY's free cash flow for Q1 2027 was $0.00. For the 2027 fiscal year, IN:SPECIALITY's free cash flow was increased by $0.00 and operating cash flow was $0.00. See a summary of the company’s cash flow.
| Ratios | Mar 26 | Mar 25 | Mar 24 | Mar 23 | Mar 22 |
|---|---|---|---|---|---|
| Liquidity Ratios | |||||
| Current Ratio | 2.49 | 2.60 | 2.75 | 2.61 | 1.76 |
| Quick Ratio | 2.37 | 2.50 | 2.65 | 2.52 | 1.68 |
| Cash Ratio | 0.19 | 0.20 | 0.14 | 0.08 | 0.02 |
| Solvency Ratio | 0.39 | 0.19 | 0.37 | 0.65 | 0.19 |
| Operating Cash Flow Ratio | 0.97 | 0.89 | 0.78 | 1.00 | 0.75 |
| Short-Term Operating Cash Flow Coverage | 0.00 | 0.00 | 2.13 | -51.86 | -3.75 |
| Net Current Asset Value | $ 219.68M | $ 108.00M | $ 304.18M | $ 126.80M | $ -654.18M |
| Leverage Ratios | |||||
| Debt-to-Assets Ratio | 0.25 | 0.29 | 0.27 | 0.30 | 0.41 |
| Debt-to-Equity Ratio | 0.40 | 0.47 | 0.45 | 0.51 | 0.96 |
| Debt-to-Capital Ratio | 0.29 | 0.32 | 0.31 | 0.34 | 0.49 |
| Long-Term Debt-to-Capital Ratio | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Financial Leverage Ratio | 1.61 | 1.65 | 1.65 | 1.71 | 2.33 |
| Debt Service Coverage Ratio | 5.26 | 2.38 | 1.93 | 11.51 | 313.30 |
| Interest Coverage Ratio | 1.86 | 1.71 | 10.17 | 3.24 | 1.11 |
| Debt to Market Cap | 0.00 | 0.00 | 0.04 | -0.00 | -0.02 |
| Interest Debt Per Share | 32.00 | 34.96 | 32.12 | 33.17 | 32.65 |
| Net Debt to EBITDA | 1.48 | 3.39 | 1.41 | 1.24 | 2.44 |
| Profitability Margins | |||||
| Gross Profit Margin | 37.63% | 43.46% | 43.50% | 50.08% | 53.28% |
| EBIT Margin | 5.69% | 5.41% | 12.09% | 20.61% | 11.34% |
| EBITDA Margin | 17.44% | 9.29% | 22.44% | 29.07% | 22.15% |
| Operating Profit Margin | 5.69% | 5.59% | 36.68% | 12.02% | 6.39% |
| Pretax Profit Margin | 5.71% | 6.56% | 8.71% | 16.92% | 3.23% |
| Net Profit Margin | 4.58% | 4.98% | 7.26% | 25.81% | 3.23% |
| Continuous Operations Profit Margin | 4.35% | 5.04% | 7.42% | 25.81% | 3.23% |
| Net Income Per EBT | 80.16% | 75.92% | 83.36% | 152.57% | 100.00% |
| EBT Per EBIT | 100.42% | 117.38% | 23.75% | 140.70% | 50.47% |
| Return on Assets (ROA) | 3.91% | 4.03% | 5.81% | 20.44% | 2.43% |
| Return on Equity (ROE) | 6.30% | 6.64% | 9.57% | 34.99% | 5.64% |
| Return on Capital Employed (ROCE) | 5.78% | 5.35% | 34.94% | 11.47% | 6.11% |
| Return on Invested Capital (ROIC) | 4.09% | 3.82% | 26.10% | 10.72% | 3.45% |
| Return on Tangible Assets | 3.93% | 4.05% | 5.83% | 20.48% | 2.43% |
| Earnings Yield | 5.38% | 3.30% | 3.49% | 9.70% | 1.08% |
| Efficiency Ratios | |||||
| Receivables Turnover | 65.20 | 70.71 | 51.04 | 52.11 | 45.48 |
| Payables Turnover | 9.19 | 8.51 | 8.12 | 5.85 | 3.95 |
| Inventory Turnover | 28.84 | 29.76 | 29.75 | 27.37 | 22.54 |
| Fixed Asset Turnover | 1.84 | 1.77 | 1.93 | 2.06 | 1.60 |
| Asset Turnover | 0.85 | 0.81 | 0.80 | 0.79 | 0.75 |
| Working Capital Turnover Ratio | 3.60 | 3.19 | 3.00 | 4.09 | 5.83 |
| Cash Conversion Cycle | -21.46 | -25.48 | -25.53 | -42.04 | -68.19 |
| Days of Sales Outstanding | 5.60 | 5.16 | 7.15 | 7.00 | 8.03 |
| Days of Inventory Outstanding | 12.66 | 12.27 | 12.27 | 13.34 | 16.19 |
| Days of Payables Outstanding | 39.72 | 42.91 | 44.95 | 62.38 | 92.41 |
| Operating Cycle | 18.26 | 17.43 | 19.42 | 20.34 | 24.22 |
| Cash Flow Ratios | |||||
| Operating Cash Flow Per Share | 17.82 | 15.40 | 13.21 | 17.11 | 11.49 |
| Free Cash Flow Per Share | 7.74 | 7.55 | 7.33 | 14.98 | 10.96 |
| Dividend Paid and CapEx Coverage Ratio | 1.61 | 1.74 | 1.58 | 8.03 | 21.47 |
| Capital Expenditure Coverage Ratio | 1.77 | 1.96 | 2.25 | 8.03 | 21.47 |
| Operating Cash Flow Coverage Ratio | 0.61 | 0.48 | 0.45 | 0.57 | 0.39 |
| Operating Cash Flow to Sales Ratio | 0.18 | 0.17 | 0.16 | 0.21 | 0.21 |
| Free Cash Flow Yield | 9.21% | 5.51% | 4.15% | 7.05% | 6.78% |
| Valuation Ratios | |||||
| Price-to-Earnings (P/E) Ratio | 18.58 | 30.34 | 28.65 | 10.31 | 92.95 |
| Price-to-Sales (P/S) Ratio | 0.85 | 1.51 | 2.08 | 2.66 | 3.00 |
| Price-to-Book (P/B) Ratio | 1.17 | 2.02 | 2.74 | 3.61 | 5.24 |
| Price-to-Free Cash Flow (P/FCF) Ratio | 10.86 | 18.14 | 24.07 | 14.18 | 14.74 |
| Price-to-Operating Cash Flow Ratio | 4.71 | 8.88 | 13.35 | 12.42 | 14.06 |
| Price-to-Earnings Growth (PEG) Ratio | 83.81 | -1.14 | -0.41 | 0.01 | -0.73 |
| Enterprise Value Multiple | 6.36 | 19.64 | 10.68 | 10.39 | 15.99 |
| Enterprise Value | 5.29B | 7.96B | 9.70B | 11.33B | 8.96B |
| EV to EBITDA | 6.36 | 19.64 | 10.68 | 10.39 | 15.99 |
| EV to Sales | 1.11 | 1.83 | 2.40 | 3.02 | 3.54 |
| EV to Free Cash Flow | 14.16 | 21.91 | 27.72 | 16.11 | 17.41 |
| EV to Operating Cash Flow | 6.15 | 10.73 | 15.37 | 14.10 | 16.60 |
| Tangible Book Value Per Share | 73.84 | 68.93 | 65.59 | 58.72 | 30.56 |
| Shareholders’ Equity Per Share | 71.75 | 67.89 | 64.34 | 58.91 | 30.80 |
| Tax and Other Ratios | |||||
| Effective Tax Rate | 0.24 | 0.23 | 0.15 | -0.53 | 0.41 |
| Revenue Per Share | 98.69 | 90.58 | 84.75 | 79.85 | 53.86 |
| Net Income Per Share | 4.52 | 4.51 | 6.15 | 20.61 | 1.74 |
| Tax Burden | 0.80 | 0.76 | 0.83 | 1.53 | 1.00 |
| Interest Burden | 1.00 | 1.21 | 0.72 | 0.82 | 0.28 |
| Research & Development to Revenue | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| SG&A to Revenue | 0.32 | 0.07 | 0.04 | 0.01 | 0.01 |
| Stock-Based Compensation to Revenue | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Income Quality | 3.94 | 3.42 | 2.15 | 1.27 | 6.61 |
Currency in INR
