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    Capacit'e Infra.

    CAPACITE
    Construction·27 May 2025
    Management Summary

    Capacit'e Infraprojects reported a historic FY25 with PAT growing 69% to ₹204 crores and total income up 23% to ₹2,407 crores. The standalone order book reached ₹10,545 crores, supported by ₹2,823 crores in new orders. However, Q4 FY25 margins were impacted by a new policy deferring profit recognition on certain projects until 10% completion, and working capital saw an increase in trade receivables.

    Highlights

    5
    • FY25 PAT reached a historic high of ₹204 crores, growing 69% YoY from ₹120 crores in FY24.

    • FY25 Total Income grew 23% to ₹2,407 crores, demonstrating strong top-line growth.

    • Order book on a standalone basis stood at a robust ₹10,545 crores, providing strong revenue visibility.

    • Significant order inflow of ₹2,823 crores in FY25, indicating strong bidding activity and project wins.

    • Write-back of bad debts and interest totaling ₹12 crores contributed positively to other income in Q4 FY25.

    Concerns

    3
    • Q4 FY25 EBITDA margin declined to 16.9% from 19.8% in Q4 FY24, partly due to a new profit recognition policy.

    • Trade receivables increased significantly from ₹548 crores to ₹1,080 crores, impacting working capital.

    • An L1 government project worth ₹600-700 crores remains unawarded due to a change in the Maharashtra government.

    What Changed2

    vs Q1 FY26

    Guidance items11 → 5 (-6)Risks discussed3 → 4 (+1)
    Key financials

    Metrics

    10

    Periods

    2

    Q4 FY25

    5
    • Total Income
      ₹705 Cr
      YoY+16%
    • EBITDA
      ₹119 Cr
      YoY-1%
    • EBITDA Margin
      16.9%
    • PAT
      ₹53.1 Cr
      YoY+2%
    • PAT Margin
      7.5%

    FY25

    5
    • Total Income
      ₹2,407 Cr
      YoY+23%
    • EBITDA
      ₹437 Cr
      YoY+20%
    • EBITDA Margin
      18.2%
    • PAT
      ₹204 Cr
      YoY+69%
    • PAT Margin
      8.5%

    Order Book

    high confidence

    Total Value

    ₹ 10,545 crores

    as of 2025-03-31

    quantified

    Composition

    Mix2 client types
    • Public Sector68.0%
    • Private Sector32.0%

    Share of order book by client type

    Pipeline

    L1 awaiting loa

    L1 government project in Maharashtra

    "The company has entered a high-growth phase, supported by a diversified order book from esteemed clients across public and private sectors."

    Source:
    Prepared remarks

    Capital allocation

    3
    high confidence
    CategoryHeadline
    Capex

    ₹60 crores

    Debt

    Gross ₹334 crores · Net ₹120 crores

    Liquidity

    Cash ₹65 crores · Undrawn ₹150 crores

    INR 260 crores of further limits (BG and LC) expected to be tied up over the next quarter. Cost of debt expected to be stagnant or lower in FY26 due to reduced commissions on bank guarantees post investment grade rating.

    Guidance & targets

    5
    CategoryTargetPriority
    Revenue
    Revenue Growth
    25%
    High
    Profitability
    EBITDA Margin
    17-17.5%
    High
    Order Inflow
    Order Inflow
    ₹3,500 crores
    Medium
    Debt
    Net Debt
    ₹120-125 crores
    High
    Profit Recognition Policy
    Profit Recognition Threshold
    10% contract execution
    High

    EBITDA Margin recovery post new accounting policy

    next quarter (Q1 FY26) and Q2 FY26
    Current16.9% in Q4 FY25 (impacted by new policy)
    TargetCloser to 17-17.5% full year guidance

    Why it matters

    To assess the true underlying operational profitability as profit recognition begins for new projects.

    So it's only prudent that for entire design build projects, the profit is only recognized once 10% of the contract is completed. At the moment, for these three projects, no profitability has been recognized in Q4 of last fiscal.

    How to verify

    key_financials.metrics[label='EBITDA Margin (Q1 FY26)']

    Risks & concerns

    4
    RiskSeverity

    Impact of new profit recognition policy on reported margins

    New policy defers profit recognition on projects until 10% completion, impacting Q4 FY25 EBITDA margin by ~2% and FY25 by ~1%.Management acknowledged

    medium

    Increase in trade receivables and working capital

    Trade receivables doubled from ₹548 crores to ₹1,080 crores, though management views this as a positive shift from WIP to debtors, expecting correction in 2-3 quarters.Analyst acknowledged

    medium

    Labor availability and wage inflation

    Labor availability and qualified workmen are an industry-wide challenge, which the company is actively trying to resolve.Management acknowledged

    medium

    Delay in awarding L1 government project

    An L1 project worth ₹600-700 crores has not been awarded due to a change in the Maharashtra government, though the company's overall order inflow has not suffered.Management acknowledged

    low

    Q&A highlights

    7

    “the company has stopped recognizing profit till 10% of the contract value for new projects, which started in Q4 of last fiscal is completed. This includes NBCC. This includes Signature Global and this includes Maldives project.”

    Clarified the reason for Q4 margin compression and explained the new accounting policy for EPC projects.

    asked by Nirvana Laha

    3 min read6 chapters

    Detailed Narrative

    01

    Strong FY25 Performance Despite Q4 Margin Impact

    Capacit'e Infraprojects delivered a historic performance in FY25, with total income growing 23% to ₹2,407 crores and PAT surging 69% to ₹204 crores. This success is attributed to prudent financial management and strong execution. However, Q4 FY25 saw a dip in EBITDA margin to 16.9% from 19.8% in Q4 FY24. This was primarily due to a new accounting policy implemented in Q4, where profit recognition on certain large EPC projects (NBCC, Maldives, Signature Global) is deferred until 10% of the contract is executed.

    02

    Robust Order Book and Inflow

    The company secured ₹2,823 crores in new orders during FY25, contributing to a standalone order book of ₹10,545 crores as of March 31, 2025. The order book is diversified, with 68% from the public sector and 32% from the private sector. Management expressed confidence in continued growth, targeting a 25% year-on-year revenue increase as part of their Vision 2028. An internal target of ₹3,500 crores for order inflow has been set for FY26.

    03

    Working Capital Dynamics and Debt Reduction Targets

    Trade receivables significantly increased from ₹548 crores to ₹1,080 crores, which management explained as a positive shift from Work-in-Progress (WIP) to certified debtors. They anticipate a reduction of ₹200-250 crores in debtors over the next 2-3 quarters. The company aims to reduce its net debt from the current ₹195 crores to ₹120-125 crores by the end of the year. Gross debt is expected to be around ₹334 crores by year-end, with ₹10 crores already repaid in April/May.

    04

    Project Updates and Execution Outlook

    Work on MHADA projects is progressing, with 16 rehab buildings ongoing and 6 more starting in June. Two buildings are slated for delivery by June 10, and approval for 6 residential towers (90 stories each) has been received. CIDCO projects are also advancing, with two locations to be delivered by July and the remaining four by December 2026. Profit recognition for Maldives projects will start in Q1 FY26, for NBCC and Signature Global Phase 1 in Q2 FY26, and for Signature Global Phase 2 in Q4 FY26, aligning with the new accounting policy.

    05

    Capital Expenditure and Liquidity

    Capex for the current financial year is expected to be similar to last year's under ₹60 crores, possibly increasing by ₹15-20 crores. However, there will be an additional ₹140 crores for temporary structures related to new projects. The company maintains healthy liquidity with ₹65-90 crores of free cash on its books and ₹150 crores in unutilized bank guarantee limits. Further limits of ₹260 crores are expected to be tied up in the next quarter. The cost of debt is anticipated to be stagnant or lower in FY26 due to reduced commissions on bank guarantees following the investment grade rating.

    06

    Other Income and Auditor Change

    Q4 FY25 other income of ₹36 crores included a ₹12 crore write-back of bad debts and interest, along with ₹24.08 crores from scrap sales, fixed deposit interest, and reversal of excess provisions. This boosted Q4 EBITDA by approximately 2% and full-year EBITDA by 1%. The change in statutory auditor was confirmed to be a mandatory regulatory requirement after 10 years, with no other underlying reason.

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