Larsen & Toubro

    LT
    Construction·28 Jan 2026
    Management Summary

    Larsen & Toubro delivered a robust Q3 FY26, achieving its highest ever quarterly order inflows of Rs 1,356 billion, a 17% YoY increase. Group revenues grew 10% to Rs 714 billion, driven by strong execution across most businesses. While reported PAT saw a 4% decline due to a one-time Labour Codes provision, recurring PAT surged 31% YoY to Rs 44 billion, reflecting improved operational efficiencies and treasury management. The company remains confident in achieving its full-year revenue and margin targets, supported by a strong order book and a healthy prospects pipeline.

    Highlights8
    • Highest ever quarterly order inflows at Rs 1,356 billion, up 17% YoY.
    • Group Revenues grew 10% YoY to Rs 714 billion.
    • Projects & Manufacturing portfolio margin improved by 50 basis points YoY to 8.1%.
    • Net Working Capital to Revenue ratio improved to 8.2% as of December 2025, a 450 basis points improvement YoY.
    • Recurring PAT at Rs 44 billion, reported a strong growth of 31% YoY.
    • Reported PAT at Rs 32 billion, down 4% YoY, due to a one-time impact of Rs 11.9 billion from new Labour Codes regulation.
    • Order book stood at Rs 7.33 trillion as of December 2025, up 30% YoY.
    • Full year FY26 revenue growth guidance of 15% retained.
    What Changed3

    vs Q4 FY26

    Guidance items19 → 11 (-8)Risks discussed5 → 0 (-5)Q&A highlights8 → 0 (-8)
    Call Stats1
    Factual counts only
    Promises11

    Guidance & Targets

    CategoryTargetPriority
    Order Inflows
    Full year order inflow growthexceeding the 10%
    High
    Revenue
    Full year revenue growth15%
    High
    Margins
    Projects & Manufacturing EBITDA margin8.5%
    High
    Working Capital
    Net Working Capital to Revenue ratioaround 10%
    High
    Thermal Power
    Country's additional GW capacityabout 15 to 20 GW
    Medium
    Thermal Power
    L&T's GW opportunities4 - 5 GW
    Medium
    Data Center
    Total capex investmentroughly in the range of Rs 1,000-odd crores
    High
    Electrolyzer
    Stack upgrade8 - 10 MW stack
    High
    Hydrocarbon Business
    Margin recovery2 or 3 quarters from now
    Medium
    Hydrocarbon Business
    Stressed projects completionnear term
    High
    Water Business
    Resolution of payment issueswithin a quarter
    Medium
    Narrative3m

    Detailed Narrative

    Larsen & Toubro delivered a strong performance in Q3 FY26, marked by record order inflows and steady revenue growth. The company reported its highest ever quarterly order inflows of Rs 1,356 billion, representing a significant 17% year-on-year increase, driven by robust ordering momentum in both domestic and international markets. The Projects & Manufacturing segment contributed Rs 1,164 billion to these inflows, growing 18% YoY. Group revenues for the quarter stood at Rs 714 billion, a 10% increase over the previous year, with international revenues accounting for 54% of the total.

    Profitability metrics showed mixed results, primarily due to a one-time📎 impact. While the reported PAT for Q3 FY26 was Rs 32 billion, a 4% decline YoY, this was attributed to a Rs 11.9 billion provision arising from new Labour Codes regulations. Excluding this one-time📎 impact, recurring PAT demonstrated strong growth of 31% YoY, reaching Rs 44 billion, reflecting improved activity levels, operational efficiencies, and efficient treasury management. The Projects & Manufacturing portfolio margin improved by 50 basis points YoY to 8.1%, and the group-level EBITDA margin (excluding other income) expanded to 10.4% from 9.7% in the prior year. The Net Working Capital to Revenue ratio also saw a significant improvement, reducing by 450 basis points YoY to 8.2% as of December 2025.

    Segment-wise, the Infrastructure segment's order inflow grew 26% YoY, with its order book at Rs 4.24 trillion. However, its revenue growth was a modest 5% YoY, primarily due to a slowdown in the domestic Water & Effluent Treatment projects, which faced funding headwinds. The Energy Projects segment recorded robust order inflows of Rs 460 billion, but its margin declined to 5.9% from 8.3% in the previous year, attributed to cost overruns in a few legacy Hydrocarbon projects nearing completion. The Hi-Tech Manufacturing segment saw a 34% revenue growth, while the IT and Technology Services segment reported a 12% revenue increase, benefiting from operational efficiencies and forex tailwinds. L&T Realty achieved its highest ever presales of approximately Rs 50 billion, including over Rs 40 billion from its Green Reserve Noida project.

    Management expressed high confidence in achieving its full-year FY26 targets. The company revised its order inflow guidance upward, now expecting to exceed the initial 10% growth target, driven by strong nine-month performance and a healthy prospects pipeline. The full-year revenue growth guidance of 15% was retained, with management anticipating a customary ramp-up in project execution during Q4. The Projects & Manufacturing EBITDA margin target of 8.5% for the full year was also reaffirmed. Furthermore, the Net Working Capital to Revenue ratio target was revised downward to around 10% by March '26, reflecting improved collection intensity and contractual terms.

    During the Q&A, management addressed concerns regarding canceled Kuwait orders, clarifying they were not part of the order book and are expected to re-emerge as tenders this calendar year. They also acknowledged margin pressure in the Hydrocarbon business due to legacy projects but anticipate a recovery in 2-3 quarters as these projects conclude. The slowdown in the domestic Water segment was attributed to funding issues, with management actively engaging with the government for resolution and exploring international opportunities. Strategic investments in new ventures like Data Centers (Rs 1,000 crores capex, 32 MW capacity by fiscal year-end) and Electrolyzers (upgrading stack design to 8-10 MW) were highlighted as future growth drivers. The company emphasized its proactive hedging strategies for commodity and currency risks, assuring minimal impact on margins from market volatility🌐.

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