Speciality Restaurants (NSE:SPECIALITY) Cyclically Adjusted Book per Share: ₹64.92 (As of Mar. 2026)


NSE:SPECIALITY Speciality Restaurants Ltd NSE:SPECIALITY
78 GF Score
Price ₹127.24
GF Value ₹188.08
Valuation Significantly Undervalued
! 2 Warning Signs
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What is Speciality Restaurants Cyclically Adjusted Book per Share?

Speciality Restaurants NSE:SPECIALITY -6.41% 78 Cyclically Adjusted Book per Share is ₹64.92 as of Mar. 2026. GuruFocus rates NSE:SPECIALITY with a GF Score™ of 78/100 and a GF Value™ of ₹188.08 (Significantly Undervalued). The stock has 2 warning signs investors should review.

E10 is a concept invented by Prof. Robert Shiller, who uses E10 for his Shiller PE Ratio calculation. E10 is the average of the inflation adjusted earnings of a company over the past 10 years. The similar calculation is applied by GuruFocus to calculate the Cyclically Adjusted Book per Share and the Cyclically Adjusted PB Ratio. The Cyclically Adjusted Book per Share is the average of the inflation adjusted Book Value per Share of a company over the past 10 years.

Speciality Restaurants's adjusted book value per share for the three months ended in Mar. 2026 was ₹71.816. Add all the adjusted book value per share for the past 10 years together and divide the count will get our Cyclically Adjusted Book per Share, which is ₹64.92 for the trailing ten years ended in Mar. 2026.

During the past 12 months, Speciality Restaurants's average Cyclically Adjusted Book Growth Rate was -1.80% per year. During the past 3 years, the average Cyclically Adjusted Book Growth Rate was -2.70% per year. Please click Growth Rate Calculation Example (GuruFocus) to see how GuruFocus calculates Wal-Mart Stores Inc (WMT)'s revenue growth rate. You can apply the same method to get the Cyclically Adjusted Book Growth Rate using Cyclically Adjusted Book per Share data.

During the past 13 years, the highest 3-Year average Cyclically Adjusted Book Growth Rate of Speciality Restaurants was -1.20% per year. The lowest was -2.70% per year. And the median was -1.95% per year.

As of today (2026-06-29), Speciality Restaurants's current stock price is ₹127.24. Speciality Restaurants's Cyclically Adjusted Book per Share for the quarter that ended in Mar. 2026 was ₹64.92. Speciality Restaurants's Cyclically Adjusted PB Ratio of today is 1.96.

During the past 13 years, the highest Cyclically Adjusted PB Ratio of Speciality Restaurants was 3.55. The lowest was 1.49. And the median was 2.37.


Speciality Restaurants  (NSE:SPECIALITY) Cyclically Adjusted Book per Share Explanation

If a company grows much fast than inflation, Cyclically Adjusted Book per Share may underestimate the company's equity. Cyclically Adjusted PB Ratio can seem to be too high even the actual PB Ratio is low.

For the Cyclically Adjusted PB Ratio, the book value of the past 10 years are inflation-adjusted and averaged. The result is used for P/B calculation. Since it looks at the average over the last 10 years, the Cyclically Adjusted PB Ratio is also called CAPB Ratio.

The Shiller PE Ratio was first used by professor Robert Shiller. He uses E10 for his Shiller PE Ratio calculation. E10 is the average of the inflation adjusted earnings per share of a company over the past 10 years. The similar calculation is applied by GuruFocus to calculate the Cyclically Adjusted PB Ratio. The Cyclically Adjusted Book per Share is the average of the inflation adjusted book value per share of a company over the past 10 years.

Speciality Restaurants's Cyclically Adjusted PB Ratio of today is calculated as

Cyclically Adjusted PB Ratio=Share Price/Cyclically Adjusted Book per Share
=127.24/64.92
=1.96

* For Operating Data section: All numbers are indicated by the unit behind each term and all currency related amount are in USD.
* For other sections: All numbers are in millions except for per share data, ratio, and percentage. All currency related amount are indicated in the company's associated stock exchange currency.

During the past 13 years, the highest Cyclically Adjusted PB Ratio of Speciality Restaurants was 3.55. The lowest was 1.49. And the median was 2.37.


Be Aware

Cyclically Adjusted PB Ratio works better for cyclical companies. It gives you a better idea on the company's real book value.


Speciality Restaurants Cyclically Adjusted Book per Share Related Terms


Speciality Restaurants Cyclically Adjusted Book per Share Historical Data

* Premium members only.

The historical data trend for Speciality Restaurants's Cyclically Adjusted Book per Share can be seen below:

* For Operating Data section: All numbers are indicated by the unit behind each term and all currency related amount are in USD.
* For other sections: All numbers are in millions except for per share data, ratio, and percentage. All currency related amount are indicated in the company's associated stock exchange currency.

Speciality Restaurants Cyclically Adjusted Book per Share Chart

Speciality Restaurants Annual Data
Trend Mar17 Mar18 Mar19 Mar20 Mar21 Mar22 Mar23 Mar24 Mar25 Mar26
Cyclically Adjusted Book per Share
Get a 7-Day Free Trial Premium Member Only Premium Member Only 68.58 70.64 68.21 66.29 64.92

Speciality Restaurants Quarterly Data
Jun21 Sep21 Dec21 Mar22 Jun22 Sep22 Dec22 Mar23 Jun23 Sep23 Dec23 Mar24 Jun24 Sep24 Dec24 Mar25 Jun25 Sep25 Dec25 Mar26
Cyclically Adjusted Book per Share Get a 7-Day Free Trial Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only 66.29 0.00 65.74 0.00 64.92

NSE:SPECIALITY vs MCD, SBUX, YUM: Cyclically Adjusted Book per Share Comparison

For the Restaurants subindustry, Speciality Restaurants's Cyclically Adjusted PB Ratio, along with its competitors' market caps and Cyclically Adjusted PB Ratio data, can be viewed below:

* Competitive companies are chosen from companies within the same industry, with headquarter located in same country, with closest market capitalization; x-axis shows the market cap, and y-axis shows the term value; the bigger the dot, the larger the market cap. Note that "N/A" values will not show up in the chart.


Speciality Restaurants Cyclically Adjusted PB Ratio vs Restaurants Industry

For the Restaurants industry and Consumer Cyclical sector, Speciality Restaurants's Cyclically Adjusted PB Ratio distribution charts can be found below:

* The bar in red indicates where Speciality Restaurants's Cyclically Adjusted PB Ratio falls into.


NSE:SPECIALITY
78GF Score
Speciality Restaurants Ltd NSE:SPECIALITY
Cyclically Adjusted Book per Share is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

Speciality Restaurants Cyclically Adjusted Book per Share Calculation

E10 is a concept invented by Prof. Robert Shiller, who uses E10 for his Shiller PE Ratio calculation. E10 is the average of the inflation adjusted earnings of a company over the past 10 years. The similar calculation is applied by GuruFocus to calculate the Cyclically Adjusted Book per Share and the Cyclically Adjusted PB Ratio. The Cyclically Adjusted Book per Share is the average of the inflation adjusted Book Value per Share of a company over the past 10 years.

What is Cyclically Adjusted Book per Share? How do we calculate Cyclically Adjusted Book per Share?

Cyclically Adjusted Book per Share is the average of the inflation adjusted Book Value per Share of a company over the past 10 years. Let's use an example to explain.

If we want to calculate the Cyclically Adjusted Book per Share of Wal-Mart (WMT) for Dec. 31, 2010, we need to have the inflation data and the book value per share from 2001 through 2010.

We adjusted the 2001 book value per share data with the total inflation from 2001 through 2010 to the equivalent book value in 2010. If the total inflation from 2001 to 2010 is 40%, and Wal-Mart's book value is $1 a share in 2001, then the 2001's equivalent book value in 2010 is $1.4 a share. If Wal-Mart's book value is $1 again in 2002, and the total inflation from 2002 through 2010 is 35%, then the equivalent 2002 book value in 2010 is $1.35. So on and so forth, you get the equivalent book value per share of past 10 years. Then you add them together and divided the sum by the count to get Cyclically Adjusted Book per Share.

Please note that we use the CPI data of the country/region where the company is headquartered. If the CPI data for that country/region is not available, then we will use the CPI data of the United States as default.

For example, Speciality Restaurants's adjusted Book Value per Share data for the three months ended in Mar. 2026 was:

Adj_Book= Book Value per Share /CPI of Mar. 2026 (Change)*Current CPI (Mar. 2026)
=71.816/164.2724*164.2724
=71.816

Current CPI (Mar. 2026) = 164.2724.

Speciality Restaurants Quarterly Data

Book Value per Share CPI Adj_Book
201509 66.212 101.753 106.894
201512 0.000 102.901 0.000
201603 63.639 102.518 101.973
201606 0.000 105.961 0.000
201609 63.783 105.961 98.883
201612 0.000 105.196 0.000
201703 58.385 105.196 91.173
201803 48.537 109.786 72.625
201806 0.000 111.317 0.000
201809 0.000 115.142 0.000
201812 0.000 115.142 0.000
201903 46.717 118.202 64.925
201906 0.000 120.880 0.000
201909 41.328 123.175 55.117
201912 0.000 126.235 0.000
202003 34.885 124.705 45.954
202006 0.000 127.000 0.000
202009 27.597 130.118 34.841
202012 0.000 130.889 0.000
202103 28.819 131.771 35.927
202106 0.000 134.084 0.000
202109 27.563 135.847 33.330
202112 0.000 138.161 0.000
202203 30.801 138.822 36.448
202206 0.000 142.347 0.000
202209 36.271 144.661 41.188
202212 0.000 145.763 0.000
202303 58.906 146.865 65.888
202306 0.000 150.280 0.000
202309 59.620 151.492 64.650
202312 0.000 152.924 0.000
202403 63.874 153.035 68.565
202406 0.000 155.789 0.000
202409 65.676 157.882 68.334
202412 0.000 158.323 0.000
202503 67.787 157.552 70.679
202506 0.000 159.755 0.000
202509 69.224 162.289 70.070
202512 0.000 163.281 0.000
202603 71.816 164.272 71.816

Add all the adjusted book value per share together and divide the count will get our Cyclically Adjusted Book per Share.

What does a Cyclically Adjusted Book per Share of ₹64.92 mean?
Speciality Restaurants (NSE:SPECIALITY) has a Cyclically Adjusted Book per Share of ₹64.92 as of Mar. 2026. Cyclically adjusted book value per share represents the company's inflation-adjusted book value per share over a 10-year period. View historical data on Speciality Restaurants and its competitors.
Is Speciality Restaurants' Cyclically Adjusted Book per Share too high?
Speciality Restaurants' current Cyclically Adjusted Book per Share is ₹64.92. Overall, Speciality Restaurants has a GF Score™ of 78/100 and is considered Significantly Undervalued, reflecting its overall financial health beyond just this single metric.
How does Speciality Restaurants' Cyclically Adjusted Book per Share compare to MCD and SBUX?
Speciality Restaurants' Cyclically Adjusted Book per Share of ₹64.92 can be compared against companies in the Restaurants industry. See the competitive comparison table and distribution chart on this page for a detailed peer-by-peer breakdown.
What is a good Cyclically Adjusted Book per Share for a Restaurants company?
A good Cyclically Adjusted Book per Share depends on the Restaurants industry context. However, Cyclically Adjusted Book per Share should not be evaluated in isolation — investors should consider it alongside profitability, growth, and financial strength metrics. Use the industry distribution chart on this page to see where any company falls relative to its peers.
What does a high Cyclically Adjusted Book per Share mean?
A high Cyclically Adjusted Book per Share can signal that a stock is expensive relative to its fundamentals. Cyclically adjusted book value per share represents the company's inflation-adjusted book value per share over a 10-year period. View historical data on Speciality Restaurants and its competitors. Speciality Restaurants's current Cyclically Adjusted Book per Share is ₹64.92. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Speciality Restaurants stock overvalued right now?
Based on GuruFocus' analysis, Speciality Restaurants (NSE:SPECIALITY) is currently considered Significantly Undervalued. The stock's GF Value™ is ₹188.08, compared to a current price of ₹127.24 — trading 32.3% below its estimated fair value. The current Cyclically Adjusted Book per Share is ₹64.92. Speciality Restaurants' overall GF Score™ is 78/100 with 2 warning signs to review. Investors should evaluate multiple metrics — including profitability, growth, and financial strength — before making a decision.
How is Cyclically Adjusted Book per Share calculated?
Cyclically Adjusted Book per Share is calculated from a company's financial statements. For Speciality Restaurants (NSE:SPECIALITY), the current Cyclically Adjusted Book per Share is ₹64.92 as of Mar. 2026. GuruFocus calculates this using data sourced from SEC filings and annual reports. See the calculation section and 30-year financial data on this page for the full breakdown.

Is Speciality Restaurants (NSE:SPECIALITY) Overvalued in 2026?

Based on GuruFocus' analysis, Speciality Restaurants stock appears to be undervalued. The current stock price of ₹127.24 is trading 32.3% below its estimated GF Value™ of ₹188.08. GuruFocus considers Speciality Restaurants to be Significantly Undervalued.

Key valuation signals for NSE:SPECIALITY:

  • Cyclically Adjusted Book per Share: ₹64.92
  • GF Value™: ₹188.08 vs. price of ₹127.24 (32.3% below fair value)
  • GF Score™: 78/100 with 2 warning signs

No single metric tells the full story. See the NSE:SPECIALITY stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


Speciality Restaurants Business Description

Other Exchanges 534425:India
Address Off. New Link Road, 4th Floor, Veera Industrial Estate, B-25, Morya Landmark 1, Andheri (West), Mumbai, MH, IND, 400053
Speciality Restaurants Ltd is engaged in the restaurant and mobile food service business. The principal business of the company is operating food outlets and sweet shops. The company operates within India. Its brands include Mainland China, Asia Kitchen by Mainland China, Oh! Calcutta, Haka, Cafe Mezzuna, Sweet Bengal, Hoppipola, Sigree, Machaan, Flame and Grill, and other brands.
78GF Score

Get the complete analysis for NSE:SPECIALITY

Cyclically Adjusted Book per Share is just one metric. See GF Value™, 30-year financials, guru trades, warning signs, and more.

₹127.24
Price
₹188.08
GF Value