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    Ahluwalia Contr.

    AHLUCONTMixed
    Construction·12 Feb 2025
    Management Summary

    Ahluwalia Contracts reported a challenging Q3 FY25 with a 7.26% YoY decline in turnover and a 30.10% YoY drop in PAT, primarily due to the severe impact of NGT bans in the NCR region, affecting 33% of its order book. Despite this, 9M FY25 revenue grew by 7.10% YoY, though PAT declined by 32.64%. The company maintains a healthy order book of ₹16,258.44 crores and expects a strong recovery in Q4 FY25 and FY26, projecting over 15% revenue growth and double-digit margins for FY26, driven by the resolution of design issues in large projects and a robust bidding pipeline.

    Highlights

    9
    • Q3 FY25 Turnover of ₹951.95 crores, down 7.26% YoY

    • Q3 FY25 PAT of ₹49.39 crores, down 30.10% YoY

    • Q3 FY25 EBITDA Margin at 8.86%, compared to 10.90% in Q3 FY24

    • 9M FY25 Turnover of ₹2,882.79 crores, up 7.10% YoY

    • 9M FY25 PAT of ₹118.35 crores, down 32.64% YoY

    • Net Order Book as of December 31, 2024, stands at ₹16,258.44 crores

    • Total Order Inflow for FY25 (YTD) is ₹7,794.37 crores

    • FY25 Revenue Growth Guidance revised to 8.5%-9% from an earlier ~15%

    • FY26 Revenue Growth Target: 15% plus with double-digit margins

    Concerns

    1
    • NGT Ban / GRAP (Air Pollution Restrictions)

    What Changed2

    vs Q4 FY25

    Tone shiftGood → MixedGuidance items10 → 14 (+4)
    Key financials

    Metrics

    14

    Periods

    4

    Headline

    3
    • Net Order Book (as of 31/12/2024)
      ₹16,258.44 Cr
    • Cash Position
      ₹246 Cr
    • Total Debt
      ₹11 Cr

    Q3 FY25

    5
    • Turnover
      ₹951.95 Cr
      YoY-7.3%
    • PAT
      ₹49.39 Cr
      YoY-30.1%
    • EBITDA Margin
      8.9%
    • PAT Margin
      5.1%
    • EPS
      ₹7.37

    9M FY25

    5
    • Turnover
      ₹2,882.79 Cr
      YoY+7.1%
    • PAT
      ₹118.35 Cr
      YoY-32.6%
    • EBITDA Margin
      7.6%
    • PAT Margin
      4.0%
    • CAPEX
      ₹154 Cr

    FY25 YTD

    1
    • Total Order Inflow
      ₹7,794.37 Cr

    Guidance & targets

    13
    CategoryTargetPriority
    Revenue
    FY25 Revenue Growth
    8.5%-9%
    Medium
    Revenue
    FY26 Revenue Growth
    15% plus
    High
    Margin
    Q4 FY25 Margin
    about 10%
    Medium
    Order Inflow
    Next Year Order Inflow
    similar to ₹7,800 crores (FY25 YTD)
    Medium
    Project Revenue
    CSMT Revenue
    ₹80-₹100 crores
    High
    Project Revenue
    CSMT Revenue
    ₹750 crores
    High
    Project Revenue
    Gem & Jewellery Park Revenue
    ₹500 crores
    Medium
    Capex
    Next Year CAPEX
    about ₹125 crores
    High
    Bidding Pipeline
    Undecided Bids Value
    ₹5,500 crores
    High
    Bidding Pipeline
    Bids to be submitted
    at least ₹3,000 crores
    High
    Bidding Pipeline
    Total Pipeline Value
    about ₹25,000 crores
    High
    Business Mix
    Public vs Private Sector Mix
    50:50 ratio
    High
    Contract Structure
    Fixed Price Contracts
    13%
    High

    Risks & concerns

    4
    RiskSeverity

    NGT Ban / GRAP (Air Pollution Restrictions)

    The NGT ban in Delhi NCR significantly impacted Q3/9M revenue and margins, affecting 33% of the order book. Management hopes for better government management next year.Both acknowledged

    high

    Labor Availability and Cost

    Labor continues to be in short supply, contributing to higher costs, partly due to idle labor from NGT bans. Management sees it as a persistent problem requiring government intervention.Both acknowledged

    medium

    Design Issues and Delays in Large Projects (e.g., CSMT)

    Design issues and complexity in large projects like CSMT led to slower execution and a downward revision of FY25 revenue guidance for CSMT, but are expected to resolve by Q4 FY25.Management acknowledged

    medium

    Increased Working Capital Intensity

    Larger, more complex EPC projects and increased mechanization are leading to higher working capital requirements. The company aims to reduce finance costs by avoiding interest-bearing mobilization advances.Management acknowledged

    medium

    Q&A highlights

    3

    “Shravan, while our order book continues to be very healthy as far as this quarter and this financial year is concerned, we have been hit as along with our other peers by the NGT bans in Delhi, 33% of our order book now comes from the NCR region and what I had mentioned in my last call also that we had expected that the NGT ban would hit us, but we had not expected that they would hit us so badly. That is the reason for this sort of degrowth.”

    Explains the revenue degrowth in Q3 and 9M, highlights a significant external risk (NGT ban affecting 33% of order book in NCR), and provides context for revised FY25 guidance.

    asked by Shravan Shah

    3 min read6 chapters

    Detailed Narrative

    01

    Q3 & 9M FY25 Performance and NGT Impact

    Ahluwalia Contracts reported a challenging Q3 FY25 with turnover declining by 7.26% YoY to ₹951.95 crores and PAT dropping by 30.10% YoY to ₹49.39 crores. The EBITDA margin for the quarter was 8.86%, down from 10.90% in Q3 FY24. For the nine months of FY25, turnover grew by 7.10% YoY to ₹2,882.79 crores, but PAT decreased by 32.64% to ₹118.35 crores. This degrowth was primarily attributed to the severe impact of NGT bans in the NCR region, which affects 33% of the company's order book, causing significant work stoppages from October to February.

    02

    FY25 & FY26 Revenue and Margin Outlook

    The company revised its FY25 revenue growth guidance downwards to 8.5%-9% from an earlier expectation of around 10-15%, largely due to the NGT ban and project delays. However, management is bullish on FY26, projecting revenue growth of 15% plus and a return to double-digit EBITDA margins, expecting to exceed 10%. For Q4 FY25, margins are also anticipated to improve to about 10% as work picks up post-NGT ban lifting in February.

    03

    Order Book, Order Inflow, and Bidding Pipeline

    As of December 31, 2024, the net order book stands at a healthy ₹16,258.44 crores, to be executed over the next three years. Total order inflow for FY25 year-to-date is ₹7,794.37 crores, and the company expects similar order inflows for FY26. The current bidding pipeline for undecided projects is approximately ₹5,500 crores, with an additional ₹3,000 crores expected to be bid by March. The total pipeline for next year is estimated to be around ₹25,000 crores, covering residential, commercial, and healthcare segments.

    04

    Project-Specific Updates: CSMT, Gem & Jewellery, DLF Arbour

    Execution on the CSMT project has been slower than anticipated, with FY25 revenue guidance revised down to ₹80-₹100 crores from an earlier target of ₹300 crores due to design issues and complexity. However, management expects CSMT to contribute significantly in FY26, targeting ₹750 crores. The Gem & Jewellery Park project is expected to generate about ₹500 crores in FY26, with work commencing in the next 1-2 months. The DLF Arbour project is now well underway, with over ₹200 crores billed, and is expected to clock a healthy run rate in the coming quarters.

    05

    Working Capital, Debt, and CAPEX Management

    The company reported a cash position of ₹246 crores and a total debt (including term loan) of ₹11 crores. Working capital requirements have increased due to larger, more complex EPC projects and higher mechanization costs. Mobilization advances stand at ₹621 crores, with 43% being interest-bearing. The company aims to reduce finance costs by strategically avoiding interest-bearing mobilization advances in the future. CAPEX for the first nine months of FY25 was ₹154 crores, with an estimated ₹125 crores for FY26, indicating a reduction as major project CAPEX is largely complete.

    06

    Labor Costs and Contract Structure

    Labor availability remains a challenge, contributing to higher labor costs, exacerbated by idle labor during the NGT ban period. Management noted that 33% of their order book is in the NCR region, which was severely affected. In terms of contract structure, 87% of the company's order book comprises variable price contracts, with only 13% being fixed-price. Government contracts typically include escalation clauses for labor and material, while private contracts often cover volatile materials, with labor escalation paid in about 50% of cases.

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