Outcome of Board Meeting

CIN: L55101WB1999PLC090672 Email : corporate@speciality.co.in Morya Land Mark – 1, 4th Floor, B-25, Veera Industrial Estate, Off New Link Road, Andheri (W), Mumbai 400 053 Tel. No. (022) 62686700 Website-www.speciality.co.in November 03, 2026 General Manager, Vice President, Listing Operations, Listing Compliance Department, BSE Limited, National Stock Exchange of India Limited, P.J. Tower, Dalal Street, 'Exchange Plaza', Bandra Kurla Complex, Mumbai - 400 001. Bandra (E), Mumbai - 400 051. Scrip Code: 534425 Scrip Code: SPECIALITY Dear Sir/ Madam, Sub: Outcome of the Board Meeting held on November 3, 2026. This is to inform you that the Board of Directors of Speciality Restaurants Limited (the “Company”) at its meeting held on November 3, 2026 (the “Board Meeting”) have inter alia considered, approved, adopted and taken on record the Statement of Standalone and Consolidated Unaudited Financial Results of the Company for the quarter and half year ended September 30, 2026 (the “Financial Results”) along with the limited review reports of the statutory auditors of the Company. Please find enclosed herewith a copy of the Financial Results and the Statement of Assets and Liabilities of the Company, the limited review reports of the statutory auditors thereon and statement of Cash Flows for the half year ended September 30, 2026. As required under Regulation 47 (1) (b) of the Securities and Exchange Board of India (Listing Obligations and Disclosure Requirements) Regulations, 2015, the extract of the Financial Results will be published in the newspapers in the format prescribed by SEBI The full format of the Financial Results will also be available on the website of Company at www.speciality.co.in The Board Meeting today commenced at 3:50 p.m. (IST) and concluded at 5:45 p.m. (IST). We request you to please take the above information on record and disseminate the Financial Results of the Company on the websites of the Stock Exchanges accordingly Yours sincerely, For Speciality Restaurants Limited Avinash Kinhikar Company Secretary & Legal Head Encl.: As above Registered Office: ‘Uniworth House’ 3A , Gurusaday Road, Kolkata – 700019. Singhi & Co. 82 -`+o23 '\1a t`-thc,n I/ i )t= \,L , 4itt I fucir Carp\3ttLlr\ A,1clL``rn h-`iri|9, _`),ivcr Dtire I`1ui noai-+COOTS llricia, Chartered Accountants T +91 (0) 22 6662 S537/ S538 E mumbai@singhico.com Limited Review Report on the Unaudited Quarterly and Year to Date Unaudited Standalone Financial ResLIlts of Speciality Restaurants Limited pursuant to Regulation 33 of the Security and Exchange Board of India (Listing Obligation and Di§clo§ure Requirements) Regulations, 2015, as amended Tct the Board of Directors of Speciality Restaurants Limited 1 We have reviewed the accompanying Statement of Unaudited Standalone Financial Results of Speciality Regtaurant§ Limited ("the Compgny") for the quarter ended September 30, 2026 and year to date from April 01, 2026 to September 30, 2026 (the "Statement") attached herewith, being submitted by the Company pursuant to the requirements of Regulation 33 of Security and Exchange Board of India (Listing Obligations and Disclosure Requirements) Regulations, 2015, as amended (the "Listing Regulations"), Including relevant circulars issued by the Security and Exchange Board of India from time to time 2 This Statement, which ts the responsibility of the Company's Management and approved by the Company's Board of Directors, has been prepared in accordance with the recognition and measurement principles laid down in the Indian Accounting Standards 34 "Interim Financial Reporting" ("lnd AS 34"), prescribed under section 133 cif the Companies Act, 2013 as amended, read with relevant rules issued thereunder and other accounting principles generally accepted in India and in compliance with Regulation 33 of the Listing Regulations. Our responsibility is to express a conclusion on the Statement based on our review. 3. We conducted our review of the Statement in accordance with the Standard on Review Engagement (SRE) 2410, "Review of Interim Financial Information Performed by the Independent Auditor of the Entity", Issued by the Institute of Charfered Accountants of India (lcAl). This standard requires that we plan and perform the review to obtain moderate assurance as to whether the Statement is free of material misstatement. A revlew of interim financial information consists of making inqulries, primarily of persclns responsible for financial and accounting matters, and applying analytical and other review procedures. A review is substantially less in scope than an audit conducted in accordance with Standards on Auditing specified under section 143(10) of the Companies Act, 2013 and consequently does not enable us to obtain assurance that we would become aware of all significant matters that might be identified in an audit Accordingly, we do not express an audit Opinion. 4. Based on our review conducted as stated in paragraph 3 above, nothlng has come to our attention that causes us to believe that the accompanying Statement prepared in accordance wlth the applicable accounting standards (`lND AS') prescribed under section 133 of the Companies Act, 2013, read with relevant rules issued there under and other recognized accounting practices and policies has not disclosed the information required to be disclosed in terms of Regulation 33 of the SEBl (Listing Obligations and Disclosure Reciuirements) Regulations, 2015 as amended, including the manner in which it is to be disclosed, or that it contains any materlal m`is-statement. F¥: Chartered Accountants Firm Reg. No. 302049E Place: Mumbai Membership No.123314 Date: November 03, 2026 UDIN: 26123314DYPWI U 1947 rL)'fi:,: Kolkata, Delhl NCFl, Mumbai, Chennal, Bangalore. Puns a F]alpur SPECIALITY RESTAURANTS LIMITED Registered Office Unlworth House 3A Gurusaday Road. Kolkata -700019 CIN L55101WB1999PLC090672. Tel No (9133) 2283 7964 Email. corporate@speciality.co.in Website. www speclallty co.In Statement of Standalone Unaudited Financial Results for the quarter and half year ended 30 September 2026 (Amounts in { Lakhs, unle§§ otherwise stated) §r.No. Particulars Quarter Ended Halt year ended veal Ended 30.09.2026 30.06.2026 30.09.2025 30.09.2026 30.09.2025 31.03.2026 (Unaudited) (unaudlted) (Unaudited) (Unaudited) (Unaudifed) (Audited) 1 Revenue from operations 12,977.51 12,16170 10 ,975 57 25,139.21 21,281. 34 45,359 41 2 Other Income (Refer No(e No 3) 402 47 417 93 348.98 820 40 916.34 1 769.93 345 Total IncomeExpenses(a)Costoffocid and beverages consumed 13,379.98 12,579.63 11,324.55 25,959.61 22,1 97.e8 47,129.34 3,813 22 3,477 92 3,220.85 7,29114 6,296.19 13,28818 (b) Employee benefits expense 2,642.54 2,426.14 2,295.65 5 ,068 68 4,53313 9,448.87 (c) Finance costs 372.62 371 69 365.06 744.31 739.20 1 ,455 02 (d) Depreciation/amortisatjon 1,606 53 1,490.80 1,315.87 3,097 33 2,608.66 5,400.57 (e) Lease rent 397 45 385 1 1 442 51 782 56 784 52 1,594189 (f) Other expensesTotalExpensesProfitbeforeexceptional Items & tax (3 -4) 3,655.70 3,505 56 3,100 39 7,161.26 5,949 66 12,662 20 12,488.06 11,657.Z2 10,740.33 24,145.28 20,911.36 43,849.73 891.92 922.41 584.22 1,814.33 1 ,286.32 3,279.61 6 Excep(ional Items (Refer Note No. 4) (334.38) 7 Profit before tax (5 + 6) 891.92 922.41 584.22 1,814.33 1,286.32 2,945.23 89 Tax expense/ (credit)a)Current(ax 135 68 114 73 2323 25D.41 106 36 454 48 b) Ad|ustment of tax relatlng to earller perJods 3035 c) Defei.red taxTotalTaxexpense/ (credit)Profitaftertaxfortheperiod (7 -8) 6182 118.97 6454 180. 79 135.39 165 40 197.50 233.70 107.77 431.20 241.75 650.23 694.42 688.71 476.45 1,383.13 1 ,044.57 2,295.00 1011121314 Other comprehensive income (Ocl)ItemsthatwillnotbereclasslfiedtoDroflt or lossRe-measurementgains/(1o§se§)ondefinedbenefitplansIncometaxeffectTotalcomprehensiveincomefortheperiod(9+10)Paid-upequitysharecapital(FacevalueoflNR10/-pershare)OtherEquityEarningsperequityshare(oflNR10/-each)I(a)Bag,c (2 [Showing first 8,000 characters — download PDF for full document]