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 August 10, 2026 General Manager, Vice President, Listing Department, Listing 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 August 10, 2026. This is to inform you that the Board of Directors of Speciality Restaurants Limited (the “Company”) at its meeting held on August 10, 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 ended June 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 limited review reports of the statutory auditors thereon for the quarter ended June 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 the Company at www.speciality.co.in. The Board Meeting today commenced at 5:05 p.m. (IST) and concluded at 5:30 p.m. (IST). We request you to please take the above information on record and disseminate the Financial Results of the Company on the website of the Stock Exchanges accordingly. Thanking you. Yours sincerely, For Speciality Restaurants Limited Avinash Kinhikar Company Secretary & Legal Head Encl’s.: As above. Registered Office: ‘Uniworth House’ 3A, Gurusaday Road, Kolkata – 700019. singhi ed co. I;Z, 4(,iz`:I, l`1-i't-jti`.I,1' I`c\,i 4th I oot Cidi icc)I.iac KaJ`-in r\zl6ig ` r}\/./Er Jerc 1`1 jml)ai-i+l\C)Olj llrlc)cli C hartered Accountants T +91 (0} 22 6662 5537/ 553S E murTibai@singhico.com w~s`inghico,com Independent Auditoi.'S Limited Review Report on Statement of Standalone Unaudited financial results for the quarter ended June 30, 2026 of Speciality Restaurants Limited pursuant to Regulation 33 of the Securities and Excllange Board of India (Listing Obligation and Disclosure Requirements) Regulations, 2015, as amended To the Board of Directors of Speciality Restaurants Limited 1 We have reviewed the accompanying Statement of Unaudited Standalone Flnancial Results of Speciality Restaurants Limited ("the Company") for the quarter ended June 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 is 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 of the Companies Act, 2013 as amended, read with relevant rules issued thereunder and other accountlng principles generally accepted in lndja and is 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 conductecl our review of the Statement in accordance with the Standard c)n Review Engagement (SRE) 2410, "Review of Interim Financial lnformation Performed by the Independent Auditor of the Entity", Issued by the Institute of Chartered 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 from material misstatement. A review of Interim financial Information consists of making inquiries, primarily of persons responsible fc)r 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 cctnsequEntly 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 Op,n,On. 4. Based on our review conducted and procedures performed as stated in paragraph 3 above, nothing has come to our attention that causes us to believe that the accompanying Statement prepared in accordance with the applicable accounting standards (`lND AS') prescribed under section 133 of the Companies Act, 2013, as amended, read with relevant rules issued there under and other recognised 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 Requirements) Regulations, 2015 as amended, including the manner in which it is to be disclosed, c)r that it contains any material mls-statement, For Singhi & Co. F:rhmartR#3tE Milind Agal Partner Place. Mumbai Membership No.123314 Date: August 10, 2026 UDIN:26123314QNNVZM4929 :lT' iE Kolkata, Delhl NCFl. Mumbal, Chennai, Bangalore, Pune & Plaipilr SPECIALITy RESTAulIANTS L"IITED F`egistered Office: Uniworth House 3A Gurusaday Road, Kolkafa -700019 CIN-L55101WB1999PLC090672. Tel No (9133) 2283 7964 Email. corporate@spectality co in Website` www speclality,co in Statomont of Standalone Uiiaudited Financial Results for the quarter ended 30 June 20Z6 (Amounts in { Lakhs, iinlos§ otherwise stated) Sr.No. Partlculars Quarter Ended Year Ended 30.06.2026 31.03.2026 30.06.2025 31.03.2026 (Unauditod) (Audltod)(Note6) (Unaudited) (Audited) 1 Revenue from operations 12,16170 11,208.32 10,305.77 45,359 41 2 Other Income (Refer Note Nct. 3) 417 93 371.10 567.36 1,769 93 345 Total IncomeExpenses 12,579.63 11,579.42 10,873.13 47,129,34 (a) Cost of food and beverages consumed 3,477 92 3`287 78 3.075 34 13.288.18 (b) Employee benefits expense 2,42614 2,480.50 2,237.48 9,448 87 (c) Finance costs 37169 35017 374.14 1 ,455 02 (d) Depreciation/a in ortisation 1,490.80 1,415 26 1 ,292 79 5,400.57 (e) Lease rent 385 1 1 343 78 342 01 1,594 89 (0 Other expenses 3,505 56 3,289 76 2,849.27 12,662.20 Total Expenses 11,657.22 11,167.25 10,171.03 43,a49.73 Profit before oxcoptlonal Items & tax (3 . 4) 922.41 412.17 702.10 3,279.61 6 Exceptional items (F`efer No(e No 4) (334 38) 7 Profit before tax (5 + 6) 922.41 412.17 702.10 2,945.23 89 Tax expen8o/ (credit) a) Current tax 114 73 189 75 8313 454.48 b) Adjustment of tax relatlng to earller penods 30.35 c) Deferred tax 118.97 (16104) 50.85 165 40 Total Tax expon9al (credlt) 233.70 28.71 133.98 650.23 Profit after tax for the period (7 -8) 688.71 383.46 568.12 2,295.00 1011 Other comprehensive income (Ocl) Items that will not be reclasslfiecl to Drofit or loss`Re-measurementgains/(losses)ondefinedbenefit plans (41.37) (46 01) 5540 3396 Income tax effect 1041 1158 (13-94) (8 55) Total comprehensive income for tlie period (9 + 10) 657.75 349.03 609.58 2.320.41 1213 Paid-up equify share capital (Face value c)f lNR 10/-per share) 4,823 57143 4,823 57079 4,823 57tl8 4,823 57 Other Equity 29,876.874.76 14 Earnings per oqulty share (of lNR 10/-each)- (a) Bas,c 0.79 118 476 (b) Diluted 1.43 Soo accompenying notes to the financlal results knot annuallsed for quarters SPECIALITY RESTAURANTS LllvllTED Statomont of Standalono unaudltod Flnanclal Ro§ults for the quarto [Showing first 8,000 characters — download PDF for full document]