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    CapitalNumbers

    544343
    Information Technology·4 Jun 2026
    Management Summary

    CapitalNumbers reported a 9.4% YoY increase in total income to INR 115.60 crores for FY26, though this was below internal expectations due to delayed deal closures. The company maintained a healthy 31% EBITDA margin and remained debt-free with strong liquidity. Strategic investments in AI capabilities, global business development, and the proposed acquisition of Epitome Cloud Inc. are aimed at driving future growth, with a FY27 revenue growth target of 35% and EBITDA margin recovery to 33%.

    Highlights

    5
    • Total income grew 9.4% YoY to INR 115.60 crores in FY26, with revenue from operations increasing to INR 105.05 crores from INR 99.7 crores in FY25.

    • EBITDA remained healthy at INR 35.80 crores (vs. INR 35.69 crores in FY25), maintaining a 31% margin, reflecting resilience despite investments.

    • Secured two Fortune 500 client wins in H2 FY26, one in life sciences/healthcare and one in chemical/materials, strengthening enterprise positioning.

    • AI-related revenue exceeded 10% of total company revenue for the first time in FY26, validating strategic investments in AI capabilities and talent.

    • The company remained fully debt-free with a current ratio of 29.8 times and strong liquidity, holding INR 171.3 crores in total cash and investments.

    Concerns

    3
    • FY26 revenue growth of 9.4% was below internal expectations due to elongated enterprise decision-making cycles and delayed ramp-ups in certain large engagements during H2.

    • PAT slightly declined to INR 25.50 crores in FY26 from INR 25.80 crores in FY25, and Basic EPS decreased to INR 10.44 from INR 11.83, primarily due to the impact of a full-year weighted average post-IPO share count.

    • Investments in Middle East business development did not reflect in planned H2 revenue, leading to a strategic pivot in marketing focus away from the region due to geopolitical uncertainties.

    Key financials

    Single quarter

    09 metrics
    1. 01Total Income₹115.6 Cr+9.4%YoY
    2. 02Revenue from Operations₹105.05 Cr+5.4%YoY
    3. 03EBITDA₹35.8 Cr+0.3%YoY
    4. 04EBITDA Margin31%
    5. 05PAT₹25.5 Cr-1.2%YoY

    Order Book

    medium confidence

    Pipeline

    deal pipeline tcv

    500 qualified leads and multiple enterprise opportunities currently under active discussion

    Cancellations / Deferrals

    • deferred:Elongated enterprise decision-making cycles and delayed ramp-ups in certain large engagements, some of which now shifted into financial year '27.

    "Management noted elongated decision-making cycles and delayed ramp-ups for large engagements, with some shifting to FY27, but also reported 500 qualified leads and two Fortune 500 client wins."

    Source:
    Prepared remarks

    Capital allocation

    3
    high confidence
    CategoryHeadline
    Debt

    Debt disclosed

    M&A

    Epitome Cloud Inc.

    acquisition · announced · Consideration ₹40 crores

    Liquidity

    Cash ₹88.62 crores

    Total cash and investment (including current investments and long-term fixed deposits) stood at INR 171.3 crores, providing substantial financial flexibility.

    Guidance & targets

    6
    CategoryTargetPriority
    Revenue
    Revenue Growth
    minimum 35%
    High
    Revenue
    Topline
    INR 200 crores
    High
    Profitability
    EBITDA Margin
    towards 33%
    High
    Profitability
    EBITDA Margin
    maintaining and improving current EBITDA margin
    High
    Dividend
    Dividend Payout Ratio
    20% to 25%
    High
    Other
    Mid-cap Listing
    move from SME to main board
    Medium

    Epitome Cloud Acquisition Completion

    Within 8-12 weeks
    CurrentDue diligence completed, definitive documentation in advanced stages
    TargetAcquisition closed

    Why it matters

    Completion of this acquisition is a key inorganic growth driver, expanding capabilities and US market presence.

    We expect it to complete within 8 to 12 weeks.

    How to verify

    capital_allocation.m_and_a[target='Epitome Cloud Inc.'].status

    Risks & concerns

    4
    RiskSeverity

    Elongated Enterprise Decision-Making Cycles

    Delayed ramp-ups in large engagements and slower contract closures impacted H2 FY26 revenue growth and shifted projects to FY27.Management acknowledged

    medium

    Geopolitical Uncertainty in Middle East

    Uncertainty led to reduced commitment for trade shows and a cautious approach to new business in the region.Management acknowledged

    medium

    Global Economic Uncertainty

    Identified as the 'biggest headwind' currently facing the sector, impacting client spending patterns.Management acknowledged

    high

    AI Talent Availability

    The question of talent availability around AI is becoming challenging, posing a risk to AI capability development and project delivery.Management acknowledged

    medium

    Q&A highlights

    8

    “if you look at the current top-line of the company, then we expect that there would be a churn of approximately 10% and then we will be adding approximately let's say INR20 crores, INR25 crores in terms of net new revenue and approximately INR30 crores through acquisition. As these things play out, we expect that the total growth in the company should be around 35% at the most pessimistic level.”

    Clarifies the components of the 35% FY27 revenue growth target, distinguishing between organic net new revenue and acquisition contribution after accounting for client churn.

    asked by Deepak Poddar

    3 min read6 chapters

    Detailed Narrative

    01

    FY26 Financial Performance and Growth Headwinds

    CapitalNumbers reported a total income of INR 115.60 crores for FY26, marking a 9.4% year-on-year growth, with revenue from operations at INR 105.05 crores. However, this growth was below internal expectations, primarily due to elongated enterprise decision-making cycles and delayed ramp-ups in large engagements during H2 FY26, with some projects shifting into FY27. Despite these challenges, the company maintained a healthy EBITDA of INR 35.80 crores, resulting in a 31% margin, though PAT slightly declined to INR 25.50 crores from INR 25.80 crores in FY25, and EPS was INR 10.44.

    02

    Strategic Investments and AI Focus

    The company continued its strategic investments in long-term growth areas, including business development, leadership hiring, AI capability development, enterprise sales, and delivery expansion. AI-related revenue exceeded 10% of total company revenue for the first time in FY26, driven by substantial investments in AI capabilities, talent, and an AI Center of Excellence. This focus aims to not only deliver AI projects for clients but also to improve internal productivity and scalability, with expanded AI/ML hiring initiatives in the Gurgaon center.

    03

    Proposed Acquisition of Epitome Cloud Inc.

    CapitalNumbers announced the proposed acquisition of Epitome Cloud Inc., a US-based technology services company specializing in Salesforce consulting, CPQ, and revenue lifecycle transformation, for INR 40 crores. This acquisition, expected to contribute INR 28 crores to topline (CY26) and 25-30% of FY27 revenue, is strategic for strengthening US market presence, expanding capabilities in premium enterprise technology segments, and accessing certified Salesforce talent. The deal is expected to close within 8-12 weeks and will be funded through IPO proceeds and internal accruals, without external debt.

    04

    Capital Allocation and Shareholder Returns

    The company remains fully debt-free with strong liquidity, holding INR 171.3 crores in total cash and investments as of March 31, 2026. Capital allocation prioritizes growth and future acquisitions, with plans for two to three more acquisitions in AI-focused domains like fintech or healthtech. CapitalNumbers distributed an interim dividend of 10% of face value and proposed a final dividend of another 10%, targeting a total payout ratio of 20-25% of current profit. Management, however, stated they are not currently considering a share buyback, despite analyst suggestions, preferring to utilize capital for growth and expansion.

    05

    FY27 Outlook and Growth Drivers

    For FY27, CapitalNumbers is targeting a minimum 35% revenue growth in INR terms, alongside a gradual EBITDA margin recovery towards 33%. This guidance is underpinned by expected operating leverage from Gurgaon expansion, productivity gains from recent senior hires, improved utilizations, and higher-value enterprise engagements. The company aims to achieve a INR 200 crores topline within the next three years, with an aspiration to move from the SME platform to the main board, reflecting confidence in its strategy and future growth potential.

    06

    Revised Marketing Strategy and Geographic Focus

    Due to geopolitical uncertainties in the Middle East, CapitalNumbers has reduced its commitment to trade shows in the region, pivoting investments towards US and European markets. This includes participation in events like London Tech Week and establishing a dedicated outbound demand generation team for European leads. The company secured two Fortune 500 client wins in FY26, demonstrating success in higher-value enterprise engagements, and aims to leverage its new US physical presence post-acquisition to further expand its client base and improve customer services.

    This is an AI-generated summary of a publicly available earnings call transcript. It is for informational purposes only and does not constitute investment advice, a recommendation, or an endorsement. inve.money is not a SEBI-registered investment advisor. Please consult a qualified financial advisor before making any investment decisions.