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    Kaynes Tech

    KAYNES
    Capital Goods·6 Feb 2026
    Management Summary

    Kaynes Technology reported strong 9M FY26 financial growth with revenue up 37% and EBITDA up 55%, driven by a robust INR 9,000 crore order book. Strategic initiatives in OSAT and HDI PCB manufacturing are progressing, with key approvals secured. However, execution delays and elevated working capital impacted performance, leading to a revised FY26 revenue guidance of INR 4,100 crores, down from INR 4,400 crores.

    Highlights

    5
    • 9M FY26 Revenue of INR 2,383.7 crores, up 37% YoY, demonstrating strong top-line growth.

    • 9M FY26 Operational EBITDA of INR 377.8 crores, up 55% YoY, with EBITDA margin expanding 190 bps to 15.9%.

    • Order book of INR 9,000 crores provides strong revenue visibility, with monthly order inflow growing 11.5% and the order book itself growing 50%.

    • OSAT facility at Sanand is operational and has secured FSA approval, which will enable 50% central and 20% state government subsidies on allowable capex.

    • New PCB HDI multilayer PCB facility in Chennai is progressing, targeting high-end complex PCBs and offering a business potential of INR 15,000 crores for the group.

    Concerns

    3
    • Execution delays led to a 20% shortfall against plan, widening the gap between order book and revenue recognition.

    • Working capital days were elevated (23 days higher sequentially) due to higher receivables (INR 1,249 crores) and inventory (INR 1,226 crores).

    • The INR 3 billion Kavach order was deferred due to a design revision, impacting near-term revenue recognition.

    Key financials

    Single quarter

    05 metrics
    1. 01Total Revenue₹2,383.7 Cr+37%YoY
    2. 02Operational EBITDA₹377.8 Cr+55.0%YoY
    3. 03EBITDA Margin15.9%+1.9%YoY
    4. 04PAT₹272.6 Cr
    5. 05PAT Margin11.4%

    Order Book

    high confidence

    Total Value

    ₹ 9,000 crores

    as of 2025-12-31

    quantified
    50.0% YoY

    Execution

    typically a 12-month rolling forward basis, represents about 1.5 years' worth of orders

    Composition

    ODM Products(product)
    20.0%

    Cancellations / Deferrals

    • deferred:Railways Kavach order deferred due to design revision for better field performance.

    "Order books are non-cancellable, but execution can be delayed due to project alignment, inventory holding, and agency approvals, leading to a 20% shortfall against plan."

    Source:
    Prepared remarks

    Capital allocation

    2
    high confidence
    CategoryHeadline
    Capex

    Capex disclosed

    OSAT capex eligible for 50% central and 20% state government subsidies; PC Board has written commitments for state government subsidy and central government subsidy from ECMS program.

    Liquidity

    Liquidity disclosed

    Holding company level is almost cash positive (minus INR 55 crores) and consolidated OCF is expected to be positive by year-end. Significant OCF positive is expected from EMS, OSAT, and PC Board by FY28.

    Guidance & targets

    12
    CategoryTargetPriority
    Profitability
    Net Working Capital Days
    85 days
    High
    Profitability
    Consolidated Operating Cash Flow
    positive
    High
    Profitability
    OCF from EMS, OSAT, PC Board
    positive
    High
    Revenue
    FY26 Revenue
    INR 4,100 crores
    High
    Revenue
    Q4 FY26 Revenue
    INR 1,700 crores minimum
    High
    Revenue
    Total Revenue
    $1 billion
    High
    Revenue
    OSAT Business Revenue
    INR 1,500 crores minimum
    High
    Revenue
    PC Board Business Revenue
    INR 1,000 crores minimum
    High
    Revenue
    FY26 Smart Metering Business Revenue
    INR 700-800 crores
    High
    Growth
    Smart Metering Business Growth
    30%
    High
    Order Book
    ODM Share in Order Book
    increase by 5-7 percentage points
    High
    Market Share
    Pure EMS Business ODM Target
    40%
    High

    Net Working Capital Days

    by March '26
    Current139 days
    Target85 days

    Why it matters

    Reduction in working capital is crucial for improving cash flow and operational efficiency, a key management commitment.

    And secondly, we maintain our guidance of bringing down the net working capital to 85 days by March '26.

    How to verify

    key_financials.metrics[label='Net Working Capital Days']

    Risks & concerns

    3
    RiskSeverity

    Execution delays and project alignment issues

    Project alignment problems, inventory holding, and delays in agency approvals can lead to a 20% shortfall against revenue plans, as seen with the Kavach order.Management acknowledged

    medium

    Elevated working capital and receivables

    Working capital days are currently elevated (139 days) due to higher inventory and receivables, impacting cash flow, though management has a plan to reduce it to 85 days.Management acknowledged

    medium

    Challenges of high growth rates

    Management noted that growing at very high rates is 'not very comfortable' and involves 'some little bit of pain,' indicating potential operational challenges.Management acknowledged

    low

    Q&A highlights

    7

    “If you look at it, our order books are not cancellable. These order books, we have lead times, but customers don't take our products unless their entire project is aligned. So in a project when there is a slight alignment problem, then they hold certain inventories. So that is where the catch is. Then there are occasions where we have not yet got approvals from various agencies for starting deliveries and things like that. That is why against our plan, there is a shortfall of around 20%.”

    Analyst challenged the widening gap between strong order book and revenue, and management provided specific reasons for execution delays and a quantified shortfall.

    asked by Siddhartha Bera

    2 min read5 chapters

    Detailed Narrative

    01

    Robust 9M FY26 Financial Performance Despite Execution Challenges

    Kaynes Technology delivered a strong financial performance for the nine months ended December 31, 2025, with total revenue reaching INR 2,383.7 crores, marking a 37% year-on-year growth. Operational EBITDA surged by 55% to INR 377.8 crores, leading to a 190 basis points expansion in EBITDA margin to 15.9%. However, management noted a 20% shortfall against their internal plan, attributing it to project alignment issues, inventory holding, and delays in agency approvals, which impacted revenue recognition despite a healthy order book.

    02

    Strategic Expansion in OSAT and HDI PCB Manufacturing

    The company is actively pursuing its long-term growth strategy through significant investments in OSAT and HDI PCB manufacturing. The OSAT facility in Sanand is now operational and has successfully secured FSA approval, which is critical for availing 50% central and 20% state government subsidies on allowable capex. Concurrently, a new HDI PCB multilayer facility is being established in Chennai, targeting high-end complex PCBs for sectors like defense and aerospace, with an estimated business potential of INR 15,000 crores for the group.

    03

    Working Capital Management and Cash Flow Improvement Initiatives

    Working capital days remained elevated at 139 days, 23 days higher sequentially, primarily due to increased receivables (INR 1,249 crores) and inventory (INR 1,226 crores). To address this, management aims to reduce net working capital to 85 days by March 2026, leveraging higher Q4 revenues, strategic inventory management, and the implementation of supply chain finance for receivables. The company expects consolidated operating cash flow to turn positive by the end of FY26, with a long-term vision for positive OCF across EMS, OSAT, and PC Board segments by FY28.

    04

    Revised FY26 Guidance and Q4 Outlook

    Kaynes Technology revised its FY26 revenue guidance downwards from INR 4,400 crores to INR 4,100 crores, reflecting the impact of execution delays and deferrals, including a significant INR 3 billion Kavach order. To achieve the revised annual target, the company anticipates a minimum Q4 FY26 revenue of INR 1,700 crores. The smart metering business is projected to contribute INR 700-800 crores to FY26 revenue and is expected to grow at 30% year-on-year, with a strategic shift towards an ODM device model to mitigate long-term receivable risks.

    05

    Diversified Order Book and Segmental Growth Drivers

    The company maintains a highly diversified order book of INR 9,000 crores, with no single customer contributing more than 6% of the overall turnover, ensuring reduced concentration risk. While industrial revenues experienced a temporary decline, other segments such as automotive, EV, and aerospace are showing strong growth, contributing to a 40% core business growth (excluding metering) for the nine months ended December 2025. The ODM share in the order book, currently at a minimum of 20%, is expected to increase by 5-7 percentage points, with a long-term target of 40% ODM for the pure EMS business by 2030.

    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.