Speciality Restaurants (NSE:SPECIALITY) Operating Income: ₹271 Mil (TTM As of Mar. 2026)


NSE:SPECIALITY Speciality Restaurants Ltd NSE:SPECIALITY
80 GF Score
Price ₹128.10
GF Value ₹188.03
Valuation Significantly Undervalued
! 2 Warning Signs
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What is Speciality Restaurants Operating Income?

Speciality Restaurants NSE:SPECIALITY -0.77% 80 Operating Income is ₹271 Mil as of Mar. 2026. GuruFocus rates NSE:SPECIALITY with a GF Score™ of 80/100 and a GF Value™ of ₹188.03 (Significantly Undervalued). The stock has 2 warning signs investors should review.

Speciality Restaurants's Operating Income for the three months ended in Mar. 2026 was ₹28 Mil. Its Operating Income for the trailing twelve months (TTM) ended in Mar. 2026 was ₹271 Mil.

Operating Margin % is calculated as Operating Income divided by its Revenue. Speciality Restaurants's Operating Income for the three months ended in Mar. 2026 was ₹28 Mil. Speciality Restaurants's Revenue for the three months ended in Mar. 2026 was ₹1,164 Mil. Therefore, Speciality Restaurants's Operating Margin % for the quarter that ended in Mar. 2026 was 2.44%.

Speciality Restaurants's 5-Year average Growth Rate for Operating Margin % was 0.00% per year.

Operating Income or EBIT is linked to Return on Capital for both regular definition and Joel Greenblatt's definition. Speciality Restaurants's annualized ROC % for the quarter that ended in Mar. 2026 was 2.66%. Speciality Restaurants's annualized ROC (Joel Greenblatt) % for the quarter that ended in Mar. 2026 was 10.28%.


Speciality Restaurants  (NSE:SPECIALITY) Operating Income Explanation

1. Operating Income or EBIT is linked to Return on Capital for both regular definition and Joel Greenblatt's definition.

Speciality Restaurants's annualized ROC % for the quarter that ended in Mar. 2026 is calculated as:

ROC % (Q: Mar. 2026 )
=NOPAT/Average Invested Capital
=Operating Income * ( 1 - Tax Rate % )/( (Invested Capital (Q: Dec. 2025 ) + Invested Capital (Q: Mar. 2026 ))/ count )
=113.692 * ( 1 - 9.14% )/( (0 + 3881.044)/ 1 )
=103.3005512/3881.044
=2.66 %

where

Invested Capital(Q: Mar. 2026 )
=Total Assets - Accounts Payable & Accrued Expense - Excess Cash
=Total Assets - Accounts Payable & Accrued Expense - ( Cash, Cash Equivalents, Marketable Securities - max(0, Total Current Liabilities - Total Current Assets+Cash, Cash Equivalents, Marketable Securities))
=5576.135 - 333.674 - ( 1908.175 - max(0, 887.502 - 2248.919+1908.175))
=3881.044

Note: The Operating Income data used here is four times the quarterly (Mar. 2026) data.

2. Joel Greenblatt's definition of Return on Capital:

Speciality Restaurants's annualized ROC (Joel Greenblatt) % for the quarter that ended in Mar. 2026 is calculated as:

ROC (Joel Greenblatt) %(Q: Mar. 2026 )
=EBIT/Average of (Net fixed Assets + Net Working Capital)
=EBIT/Average of (Property, Plant and Equipment+Net Working Capital)
     Q: Dec. 2025  Q: Mar. 2026
=EBIT/( ( (Property, Plant and Equipment + Net Working Capital) + (Property, Plant and Equipment + Net Working Capital) )/ count )
=265.7/( ( (0 + max(0, 0)) + (2585.313 + max(-197.63, 0)) )/ 1 )
=265.7/( ( 0 + 2585.313 )/ 1 )
=265.7/2585.313
=10.28 %

where Working Capital is:

Working Capital(Q: Dec. 2025 )
=(Accounts Receivable + Total Inventories + Other Current Assets) - (Accounts Payable & Accrued Expense + Defer. Rev. + Other Current Liabilities)
=(0 + 0 + 0) - (0 + 0 + 0)
=0

Working Capital(Q: Mar. 2026 )
=(Accounts Receivable + Total Inventories + Other Current Assets) - (Accounts Payable & Accrued Expense + Defer. Rev. + Other Current Liabilities)
=(67.799 + 103.061 + 164.604) - (333.674 + 0 + 199.42)
=-197.63

When net working capital is negative, 0 is used.

Note: The EBIT data used here is four times the quarterly (Mar. 2026) EBIT data.

3. Operating Income is also linked to Operating Margin %:

Speciality Restaurants's Operating Margin % for the quarter that ended in Mar. 2026 is calculated as:

Operating Margin %=Operating Income (Q: Mar. 2026 )/Revenue (Q: Mar. 2026 )
=28.423/1164.202
=2.44 %

* 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.

4. 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 Operating Income growth rate using Operating Income per share data.


Be Aware

Compared with a company's EBITDA margin, Operating Margin can be manipulated by adjusting the rate of depreciation, depletion and amortization (DDA).

If a company is facing competition, its Operating Margin may decline. Often the Operating Margin declines well before the company's revenue or even profit decline. Therefore, Operating Margin is a very important indicator of whether the company is facing problems.

For instance, by 2012, Nokia (NOK)'s problems were well known and its stock had lost more than 90% of its market value since 2007. But Nokia's Operating Margin had already been in decline since 2002, although its earnings per share were still rising. Investors who paid attention to Operating Margin would have avoided this huge loss. The same can be said for Research-in-Motion (RIMM).

Therefore, Operating Margin is a very important screening filter for GuruFocus. GuruFocus's Buffett-Munger screener requires that the profit margin is either consistent or expanding. The Model Portfolio of the Buffett-Munger screener has outperformed the market every year since inception in 2009.


Speciality Restaurants Operating Income Related Terms


Speciality Restaurants Operating Income Historical Data

* Premium members only.

The historical data trend for Speciality Restaurants's Operating Income 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 Operating Income Chart

Speciality Restaurants Annual Data
Trend Mar17 Mar18 Mar19 Mar20 Mar21 Mar22 Mar23 Mar24 Mar25 Mar26
Operating Income
Get a 7-Day Free Trial Premium Member Only Premium Member Only 161.70 450.90 289.25 236.03 271.09

Speciality Restaurants Quarterly Data
Jun21 Sep21 Dec21 Mar22 Jun22 Sep22 Dec22 Mar23 Jun23 Sep23 Dec23 Mar24 Jun24 Sep24 Dec24 Mar25 Jun25 Sep25 Dec25 Mar26
Operating Income 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 22.17 44.62 56.42 141.63 28.42
NSE:SPECIALITY
80GF Score
Speciality Restaurants Ltd NSE:SPECIALITY
Operating Income is just one metric. See GF Score™, valuation, warning signs, and more.
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Speciality Restaurants Operating Income Calculation

Operating Income, is the profit a company earned through operations. All expenses, including cash expenses such as cost of goods sold (COGS), research & development, wages, and non-cash expenses, such as depreciation, depletion and amortization, have been deducted from the sales.

Operating Income for the trailing twelve months (TTM) ended in Mar. 2026 adds up the quarterly data reported by the company within the most recent 12 months, which was ₹271 Mil.

* 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.

Frequently Asked Questions Learn more about Operating Income →
What does a Operating Income of ₹271 Mil mean?
Speciality Restaurants (NSE:SPECIALITY) has a Operating Income of ₹271 Mil as of Mar. 2026. Operating Income equals sales less all operating expenses. It is linked to EBIT. View historical data on Speciality Restaurants and its competitors.
Is Speciality Restaurants' Operating Income too high?
Speciality Restaurants' current Operating Income is ₹271 Mil. Overall, Speciality Restaurants has a GF Score™ of 80/100 and is considered Significantly Undervalued, reflecting its overall financial health beyond just this single metric.
How does Speciality Restaurants' Operating Income compare to MCD and SBUX?
Speciality Restaurants' Operating Income of ₹271 Mil 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 Operating Income for a Restaurants company?
A good Operating Income depends on the Restaurants industry context. However, Operating Income 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 Operating Income mean?
A high Operating Income can signal that a stock is expensive relative to its fundamentals. Operating Income equals sales less all operating expenses. It is linked to EBIT. View historical data on Speciality Restaurants and its competitors. Speciality Restaurants's current Operating Income is ₹271 Mil. 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 ₹188.03, compared to a current price of ₹128.10 — trading 31.9% below its estimated fair value. The current Operating Income is ₹271 Mil. Speciality Restaurants' overall GF Score™ is 80/100 with 2 warning signs to review. Investors should evaluate multiple metrics — including profitability, growth, and financial strength — before making a decision.
How is Operating Income calculated?
Operating Income is calculated from a company's financial statements. For Speciality Restaurants (NSE:SPECIALITY), the current Operating Income is ₹271 Mil 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 ₹128.10 is trading 31.9% below its estimated GF Value™ of ₹188.03. GuruFocus considers Speciality Restaurants to be Significantly Undervalued.

Key valuation signals for NSE:SPECIALITY:

  • Operating Income: ₹271 Mil
  • GF Value™: ₹188.03 vs. price of ₹128.10 (31.9% below fair value)
  • GF Score™: 80/100 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.
80GF Score

Get the complete analysis for NSE:SPECIALITY

Operating Income is just one metric. See GF Value™, 30-year financials, guru trades, warning signs, and more.

₹128.10
Price
₹188.03
GF Value