How has been the historical performance of Speciality Rest.?

Answer:The historical performance of Speciality Rest. shows a fluctuating trend in key financial metrics over the years. Breakdown: Speciality Rest. has experienced significant growth in net sales, increasing from 150.14 Cr in Mar'21 to 436.25 Cr in Mar'25. Total operating income followed a similar trajectory, reaching 436.25 Cr in Mar'25, up from 252.93 Cr in Mar'22. However, total expenditure also rose, amounting to 363.65 Cr in Mar'25, which reflects a consistent increase in raw material costs and employee expenses. Operating profit, excluding other income, was 72.60 Cr in Mar'25, showing a recovery from a loss of -1.45 Cr in Mar'21, although it was lower than the peak of 84.88 Cr in Mar'23. Profit before tax declined to 28.61 Cr in Mar'25 from 63.37 Cr in Mar'23, while profit after tax also decreased to 21.97 Cr from 96.72 Cr in the previous year. The earnings per share (EPS) fell to 4.5 in Mar'25 from 20.61 in Mar'23, indicating a decline in profitability per share. On the balance sheet, total assets increased to 513.82 Cr in Mar'25 from 336.53 Cr in Mar'22, with total liabilities also rising to 513.82 Cr in Mar'25. Cash flow from operating activities improved to 74 Cr in Mar'25, although the net cash outflow was -2 Cr, compared to a net inflow of 4 Cr in Mar'24. Overall, while Speciality Rest. has shown growth in sales and assets, profitability metrics have faced challenges in recent years.