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    Escorts Kubota Limited

    ESCORTS
    Capital Goods·4 Nov 2025
    Management Summary

    Escorts Kubota delivered a strong Q2 FY26, primarily driven by robust growth in its Agri Machinery segment, which saw significant revenue, volume, and margin expansion. The Construction Equipment segment, however, faced challenges with declining revenue and margins due to industry slowdowns and emission norm transitions. The company is focused on strategic capacity expansion, export market growth, and gradual localization efforts, while navigating cost and infrastructure hurdles for new technologies like EV tractors.

    Highlights

    5
    • Operating revenue from continuing operations grew 22.6% YoY to INR2,777.4 crores, demonstrating strong top-line performance.

    • EBITDA increased by 56% YoY to INR363.2 crores, with EBITDA margin expanding by 280 basis points to 13.1%, driven by easing material costs and operating leverage.

    • Total tractor volume saw a robust growth of 30.3% YoY, reaching 33,877 tractors, contributing to a 20 basis point market share gain.

    • Agri Machinery Products segment revenue grew 29.1% YoY to INR2,432.9 crores, with EBIT margin expanding by 368 basis points to 12.8%.

    • Tractor export volume increased significantly by 26.2% YoY to 1,548 tractors, with management guiding for over 25% growth for the full fiscal year.

    Concerns

    4
    • Net profit PAT from continuing operations grew only 6.1% YoY to INR321.2 crores, significantly impacted by a one-time tax effect of INR91 crores in the prior year.

    • Construction Equipment (CE) segment revenue declined to INR338.1 crores from INR379.9 crores YoY, with EBIT margin compressing sharply to 3.8% from 9.3%.

    • The CE industry volume declined by approximately 4% YoY, primarily due to extended monsoon season and lower-than-expected mobilization of infrastructure projects.

    • Localization of Kubota engines is not viable in the short term due to high investment and low current volumes, limiting margin improvement for Kubota branded products.

    What Changed2

    vs Q3 FY26

    Guidance items9 → 12 (+3)Risks discussed5 → 3 (-2)

    Key financials

    Single quarter

    11 metrics
    1. 01Operating Revenue (Standalone)₹2,777.4 Cr+22.6%YoY
    2. 02EBITDA (Standalone)₹363.2 Cr+56.0%YoY
    3. 03EBITDA Margin (Standalone)13.1%
    4. 04PAT (Standalone)₹321.2 Cr+6.1%YoY
    5. 05Normalized PAT (Standalone)+51.7%YoY

    Segment breakdown

    • Agri Machinery Products₹2,432.9 Cr87.8%
    • Construction Equipment Business₹338.1 Cr12.2%
    Donut· Share of Revenue

    Order Book

    low confidence

    "Management discussed tractor and construction equipment volumes and market share, but did not provide a quantified order book value in monetary terms."

    Source:
    Inferred

    Capital allocation

    1
    high confidence
    CategoryHeadline
    Capex

    ₹350 crores

    Guidance & targets

    12
    CategoryTargetPriority
    Volume
    Tractor Industry Growth
    low double-digit growth rate
    Medium
    Volume
    Company Tractor Growth
    marginal growth in the double digits
    Medium
    Volume
    CE Industry Volume Growth
    single-digit drop from last year
    Medium
    Volume
    Export Growth
    25% plus growth
    High
    Margin
    CE Business EBIT Margin
    high single-digit level
    Medium
    Capacity
    Existing Tractor Capacity Expansion
    200,000 tractors
    High
    Capacity
    Greenfield Phase 1 Tractor Capacity
    100,000 tractors
    High
    Capacity
    Overall Capacity
    almost doubling the capacity
    Medium
    Market Share
    Captive Finance Penetration
    25% to 35%
    Medium
    Profitability
    Captive Finance Breakeven
    breakeven in profitability prior to the risk costs
    Medium
    Profitability
    Captive Finance Profitability
    in profit
    Medium
    Exports
    US Export Start
    start when greenfield goes live
    High

    New Plant Land Acquisition Completion

    Within a month (from call date)
    Current8-10 acres out of 190 still to be acquired
    TargetAcquisition completed, formalities for transfer to EKL initiated

    Why it matters

    Crucial for initiating construction of the greenfield plant, which is key for future capacity expansion and export growth.

    So let's hope, I think after -- within a month if they complete this acquisition, and we need to do our due diligence for title and then we'll start with the formalities of the land acquisition.

    How to verify

    capital_allocation.capex.revision

    Risks & concerns

    3
    RiskSeverity

    Construction Equipment Industry Slowdown

    Industry volume declined ~4% due to extended monsoon, slow infrastructure project mobilization, and price resistance post BS-V transition, impacting CE segment revenue and margins.Management acknowledged

    medium

    Viability of Kubota Engine Localization

    Localizing Kubota engines is not viable in the short term due to high investment required and low current volumes (10,000-12,000 tractors), limiting margin improvement for Kubota branded products.Management acknowledged

    medium

    EV Tractor Market Viability in India

    High cost of battery packs (equal to diesel tractor cost) and lack of charging infrastructure make EV tractors unviable for the Indian domestic market currently, hindering new product segment growth.Management acknowledged

    medium

    Q&A highlights

    7

    “post the introduction of the GST -the revised GST slab rates, we've seen a shift in the segment wherein the customer is actually moving towards a slightly higher horsepower tractor.”

    Explains the impact of GST on customer preference towards higher HP tractors (50-55 HP) due to effective price reduction, influencing product strategy and regional growth.

    asked by Gunjan Prithyani

    3 min read6 chapters

    Detailed Narrative

    01

    Robust Growth in Agri Machinery Segment

    Escorts Kubota's Agri Machinery Products segment delivered a strong performance in Q2 FY26, with revenue increasing by 29.1% year-on-year to INR2,432.9 crores. This growth was underpinned by a 30.3% year-on-year rise in total tractor volumes, reaching 33,877 units, and a 30.5% increase in domestic sales to 32,329 tractors. The segment's EBIT margin expanded significantly by 368 basis points to 12.8%, benefiting from easing material costs and improved operating leverage.

    02

    Challenges in Construction Equipment Business

    The Construction Equipment (CE) segment faced a challenging quarter, with revenue declining to INR338.1 crores from INR379.9 crores in the corresponding period. The EBIT margin for this segment compressed sharply to 3.8% from 9.3% year-on-year, primarily due to lower production volumes compared to the previous year, which saw inventory building for emission norm transitions. The overall CE industry volume declined by approximately 4%, impacted by an extended monsoon season and slower mobilization of infrastructure projects.

    03

    Tractor Industry Outlook and Product Strategy

    Management expects the tractor industry to achieve a low double-digit growth rate for the full fiscal year, with Escorts Kubota targeting marginal double-digit growth. A significant shift towards higher horsepower (50-55 HP) tractors is observed post-GST reforms, as customers can now purchase them at a similar price point to lower HP models. The company is focusing on new product launches across its Farmtrac and Kubota brands, and a new Powertrac series is slated for launch in the first half of Q4 FY26, specifically targeting the Southern market for a positive turnaround.

    04

    Capacity Expansion and Greenfield Project Update

    Escorts Kubota plans to significantly expand its manufacturing capacity, aiming to almost double its current levels. The existing facility's capacity can be balanced and increased from 170,000 to 200,000 tractors. Phase 1 of the greenfield project is designed to add 100,000 tractors capacity, with a similar capacity planned for a potential second phase. The land acquisition for this new plant is largely complete, with only 8-10 acres out of 190 still pending, and the company expects to finalize transfer formalities within a month.

    05

    Export Growth and Localization Initiatives

    Tractor export volumes grew by 26.2% year-on-year, with a full-year guidance of over 25% growth. Major export growth, particularly to the US market, is anticipated to commence with the commissioning of the greenfield plant, projected for FY28-29. While localizing Kubota engines is currently not viable due to high investment and low volumes, the company is actively pursuing localization for other Agri Solutions products like harvesters. Manufacturing of hydraulic lift and transmission axles for harvesters is set to begin this month in the existing facility.

    06

    Captive Finance and EV Tractor Strategy

    The captive finance operations, launched in late November last year, are currently active in 4-5 states with limited dealers. The company aims for a 25-35% penetration level within the next 3-4 years, expecting the captive finance arm to achieve breakeven next year and profitability the year after. Regarding EV tractors, Escorts Kubota has developed the technology but has not launched them domestically due to the high cost of battery packs (equivalent to diesel tractors) and the lack of charging infrastructure in rural markets, focusing on export markets instead.

    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.