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    INA

    INA
    Power·27 May 2026
    Management Summary

    Insolation Energy Limited reported strong financial performance for Q4 and full year FY26, with significant revenue and profit growth driven by robust demand and operational efficiencies. The company is aggressively pursuing backward integration with a 4.5 GW TOPCon solar cell facility and aluminum frame manufacturing, targeting improved margins and competitiveness. While facing challenges from rising raw material costs and negative working capital due to capex, management expressed confidence in maintaining growth momentum and improving profitability post-capacity expansion.

    Highlights

    5
    • Revenue from operations for FY26 grew 61% year-on-year to INR2,146 crores.

    • EBITDA for FY26 increased 79% to INR305 crores, with margin improving to 14% from 13% in FY25.

    • PAT for FY26 rose 59% to INR201 crores, achieving a 9.3% PAT margin.

    • Q4 FY26 revenue from operations grew 100% year-on-year to INR794 crores, with EBITDA up 93% to INR111 crores and PAT up 65% to INR70 crores.

    • The company maintains a healthy balance sheet with net debt to equity at 0.5x, ROCE at 19%, and ROE at 25%.

    Concerns

    3
    • Raw material price increases have led to potential margin pressure, which the company plans to absorb partially and pass on to customers.

    • Working capital is negative and free cash flow to firm is negative due to significant ongoing capex.

    • Trade receivables increased by 156% to INR280 crores, attributed to larger order processing and 45-day LC terms.

    Key financials

    Metrics

    11

    Periods

    3

    Headline

    3
    • Net Debt to Equity
      0.5 x
    • ROCE
      19%
    • ROE
      25%

    Q4 FY26

    3
    • Revenue from Operations
      ₹794 Cr
      YoY+100%
    • EBITDA
      ₹111 Cr
      YoY+93%
    • PAT
      ₹70 Cr
      YoY+65%

    FY26

    5
    • Revenue from Operations
      ₹2,146 Cr
      YoY+61%
    • EBITDA
      ₹305 Cr
      YoY+79%
    • PAT
      ₹201 Cr
      YoY+59%
    • EBITDA Margin
      14%
    • PAT Margin
      9.3%

    Order Book

    high confidence

    Total Value

    1.6 gigawatt

    as of 2026-03-31

    range

    Execution

    50% of the FY27 capacity is already booked, with the balance refilled monthly.

    Composition

    Mix6 client types
    • Utility Sector65.0%
    • KUSUM Project15.0%
    • PM Surya Ghar5.0%
    • OEM5.0%
    • Miscellaneous10.0%
    • Retail (B2B and B2C)10.0%

    Share of order book by client type · partial disclosure (110.0% of book)

    Pipeline

    other

    MoUs with companies for ALMM Part 2 cells for module sales and DCR cell sales.

    "The order book for the current year (FY27) is nearly 1.6-1.8 GW, with 50% of the FY27 capacity already booked and the remainder refilled on a monthly basis through diverse channels."

    Source:
    Q&A

    Capital allocation

    3
    high confidence
    CategoryHeadline
    Capex

    ₹2,500 crores

    Debt

    Gross ₹835 crores · 0.5x EBITDA

    Cost 8.9% · Maturity: IREDA loan repayable after 12 months moratorium in 7 years.

    Liquidity

    Cash ₹400 crores

    Includes INR300 crores in Fixed Deposits.

    Guidance & targets

    12
    CategoryTargetPriority
    Revenue
    Revenue Growth (FY27)
    61% or higher
    Medium
    Revenue
    Top-line Revenue
    >INR5,000 crores
    High
    Revenue
    IPP Revenue
    INR135 crores
    High
    Revenue
    IPP Revenue (full utilization)
    INR300 crores
    High
    Profitability
    EBITDA Margin (FY26)
    14%
    High
    Profitability
    EBITDA Margin (post cell line)
    17-18%
    Medium
    Profitability
    EBITDA Margin
    20% plus
    High
    Capacity
    TOPCon Solar Cell Facility COD
    Q3 FY27
    High
    Capacity
    Aluminum Frame Manufacturing Commissioning
    Q1 FY27
    High
    Capacity
    Cell Line Full Utilization
    Q1 FY28
    High
    Capacity
    IPP Portfolio
    400 megawatt
    High
    Volume
    Module Production and Sales
    2 gigawatt
    High

    TOPCon Solar Cell Facility COD

    Q3 FY27
    CurrentProgressing as planned
    TargetCommissioned in Q3 FY27

    Why it matters

    Successful commissioning is key to backward integration, margin improvement, and competitiveness under ALMM Part 2.

    Simultaneously, our 4.5 gigawatt solar cell project at Narmadapuram is progressing as planned, with COD targeted in Q3 of FY27

    How to verify

    guidance_and_targets[metric='TOPCon Solar Cell Facility COD']

    Risks & concerns

    5
    RiskSeverity

    Raw material price increases

    Management expects to absorb some increases and pass on others, depending on market conditions.Analyst acknowledged

    medium

    Negative working capital and free cash flow

    Due to heavy capex, working capital and free cash flow are currently negative, but expected to turn positive after cell plant is live in Q4 FY27.Analyst acknowledged

    medium

    Increased trade receivables

    Trade receivables jumped 156% to INR280 crores due to processing larger orders with 45-day LC terms, a normal market behavior.Analyst acknowledged

    medium

    Market overcapacity and price pressure for non-ALMM panels

    The company has secured orders for the next six months and expects this pressure to be less applicable once its cell factory starts production of DCR-compliant cells.Analyst acknowledged

    medium

    Dependency on Chinese equipment for cell manufacturing

    Mitigated by tying up with a Chinese company with local representation in India for servicing, commissioning, and two years of on-site support.Analyst acknowledged

    low

    Q&A highlights

    8

    “Sir, this year order book size is nearly 1.6 gigawatt to 1.8 gigawatt, and next year with ALCM already we have done MoU with some companies and also MoUs with some companies are in pipeline, which may be done within next one or two months with the ALMM Part 2, cells for module sales and some companies for the DCR cell sales also.”

    Provides specific quantification of the current and near-term order book and pipeline, crucial for revenue visibility.

    asked by Vishvender Singh

    3 min read6 chapters

    Detailed Narrative

    01

    Strong Financial Performance in FY26

    Insolation Energy Limited delivered robust financial results for FY26, with revenue from operations growing 61% year-on-year to INR2,146 crores. EBITDA saw a 79% increase to INR305 crores, leading to an improved EBITDA margin of 14% compared to 13% in FY25. Profit After Tax (PAT) also grew significantly by 59% to INR201 crores, with a PAT margin of 9.3%. The company's Q4 FY26 performance was particularly strong, with revenue doubling to INR794 crores and PAT increasing by 65% to INR70 crores.

    02

    Aggressive Backward Integration and Capacity Expansion

    The company is aggressively pursuing backward integration to enhance competitiveness and control its supply chain. A 4.5 gigawatt TOPCon solar cell facility at Narmadapuram is progressing as planned, with Commercial Operation Date (COD) targeted for Q3 FY27. Additionally, an aluminum frame manufacturing facility is expected to commission in Q1 FY27. These initiatives are crucial for strengthening the company's position under the evolving ALMM Part 2 framework and are expected to significantly improve margins.

    03

    Capital Expenditure and Debt Profile

    Insolation Energy has planned a substantial capital expenditure of approximately INR2,500 crores for FY27, primarily allocated to the 4.5 GW cell line and 300 MW KUSUM IPP projects. The total capex for the cell line, including working capital and contingencies, is estimated at INR1,500 crores. The company's total borrowing increased from INR108 crores to INR835 crores year-on-year, with INR340 crores drawn from an INR1,134 crore IREDA loan. Despite the increased debt, the net debt to equity ratio remains healthy at 0.5x, with a cost of debt for the IREDA loan at 8.95% post-COD.

    04

    Order Book and Market Strategy

    The company's order book for the current year (FY27) is estimated at 1.6 to 1.8 gigawatts. Approximately 50% of the FY27 capacity is already booked, with the remaining filled on a monthly basis through a diversified distribution network. The order book composition includes 65% from the utility sector, 15% from KUSUM projects, 5% from PM Surya Ghar, 5% from OEMs, and 10-15% from retail. Management is confident in maintaining growth momentum, anticipating similar or higher growth than the 61% achieved in FY26.

    05

    Margin Outlook and Operational Efficiency

    Management expects to maintain an EBITDA margin of 14% for FY26, with a significant increase to 17-18% once the cell line is fully operational. The aluminum frame manufacturing is also expected to contribute to margin improvement. While acknowledging raw material price increases, the company plans to manage this through a combination of absorption and passing on costs to customers. The focus remains on operational efficiencies, increasing capacity utilization, and delivering superior product quality.

    06

    Future Vision and Long-term Growth

    Insolation Energy aims to achieve over INR5,000 crores in top-line revenue by FY28 with an EBITDA margin exceeding 20%. The long-term vision includes expanding manufacturing capacity for ingot and wafer, with a planned capex of INR1,000-1,200 crores, and building a comprehensive clean energy ecosystem. The company is also evaluating BESS (Battery Energy Storage Systems) assembly, though no immediate capex is planned for it. The ALMM Part 3 framework is expected to be effective from June 1st, 2028, further shaping the industry landscape.

    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.