Parag Milk Foods

    PARAGMILK
    Fast Moving Consumer Goods·11 Feb 2026
    Management Summary

    Parag Milk Foods delivered strong Q3 FY26 results with revenue exceeding ₹1,000 crores and robust volume growth, particularly in its new age business. Despite significant commodity inflation, the company maintained sequential gross margins through strategic pricing and portfolio mix. However, YoY EBITDA and PAT saw some compression, partly due to inflationary pressures and an exceptional employee benefit provision. The company continues to focus on distribution expansion and brand building.

    Highlights6
    • Revenue of over ₹1,000 crores in Q3 FY26, a 14% YoY increase, driven by 8% volume growth.
    • Core categories (ghee, cheese, paneer) achieved 12% volume growth and contributed 64% to total revenue.
    • New age business (Pride of Cows and Avvatar) recorded a robust 123% YoY growth, surpassing ₹100 crores in quarterly revenue for the first time.
    • Gross margin of 25.9% in Q3 FY26 was maintained sequentially despite 6.5% milk price inflation, demonstrating effective cost management and portfolio mix.
    • ROCE significantly improved from 8.6% to 14.3%, reflecting better capital efficiency.
    • Working capital cycle improved from 75 days to 60 days.
    Concerns Noted4
    • EBITDA margin for Q3 FY26 was 7.6%, down from 9% last year and 8.9% last quarter, primarily due to gross margin compression from 27.2% to 25.9% YoY.
    • PAT before exceptional items declined 2% YoY to ₹35 crores in Q3 FY26.
    • An exceptional item of ₹5.7 crores (consolidated) was recognized for increased employee benefit provision due to new Labour Codes.
    • Milk prices experienced significant inflation of 20% YoY and 6.5% sequentially, expected to remain elevated in the near term.
    What Changed1

    vs Q4 FY26

    Guidance items11 → 5 (-6)
    Numbers6

    Key Financials

    MetricValueYoY
    Revenue₹1.0K Cr+14.0% YoY
    Volume Growth0.08%
    Gross Margin25.9%
    EBITDA Margin7.6%
    PAT (before exceptional)₹35 Cr-2.0% YoY
    9M FY26 Revenue₹2.9K Cr+14.0% YoY
    Trend3

    Historical Trend

    Last 4Q
    MetricLatestTrend
    Revenue(crores)1000
    Volume Growth0.08%
    EBITDA Margin7.6%
    Capital3

    Capital Allocation

    high confidence
    CategoryHeadline
    Capex

    Capex disclosed

    entirely through in-house accruals

    Debt

    Gross ₹483 crores · Net ₹435 crores

    Liquidity

    Liquidity disclosed

    Generated ₹99 crores cash flow from operations in H1 FY26, sufficient to fund capex.

    Promises4

    Guidance & Targets

    CategoryTargetPriority
    New Age Business
    Revenue Contribution20%
    High
    New Age Business
    Growth Rate15-20%
    High
    Working Capital
    Working Capital Cycle60-65 days
    High
    Distribution
    Outlets Covered10 million
    Medium
    Watchlist5

    Watch for Next Quarter

    #Metric
    01Milk Price Trajectory & Pricing Actions
    02EBITDA Margin Improvement
    03New Age Business Growth & Revenue Share
    04Working Capital Cycle
    05Distribution Expansion
    Risks3

    Risks & Concerns

    SeverityRisk
    high

    Commodity inflation (milk prices)

    Milk prices increased 20% YoY and 6.5% sequentially, expected to remain elevated in the near-term, requiring calibrated price increases.

    Management
    medium

    Impact of B2B portfolio on gross margins

    The 30% B2B portfolio, especially Skimmed Milk Powder (SMP) as a byproduct, operates on thinner margins, impacting overall gross margin percentage.

    Analyst
    low

    One-time employee benefit provision

    A ₹5.7 crores (consolidated) exceptional item was recognized due to changes from new Labour Codes.

    Management
    Q&A8

    Q&A Highlights

    Narrative2m

    Detailed Narrative

    5 chapters
    01

    Robust Q3 FY26 Performance and Volume Growth

    Parag Milk Foods reported a strong Q3 FY26, with revenue exceeding ₹1,000 crores for the second consecutive quarter, marking a 14% year-on-year increase. This growth was underpinned by an 8% volume expansion. For the first nine months of FY26, revenue reached ₹2,872 crores, also reflecting a 14% YoY increase with 8% underlying volume growth. Core categories like ghee, cheese, and paneer were pivotal, contributing 64% of total revenue and achieving a 12% volume growth.

    02

    New Age Business Momentum and Strategic Significance

    The company's new age business, comprising Pride of Cows and Avvatar, demonstrated exceptional momentum, growing 123% year-on-year and crossing the ₹100 crores quarterly revenue mark for the first time. For the nine-month period, this segment now contributes 9% of overall revenue, up from 6% last year, highlighting its increasing strategic importance. Avvatar Protein Wafer Bar, a recent launch, already accounts for 8% of the Avvatar brand's revenue, indicating strong consumer response and successful scaling for nationwide distribution.

    03

    Navigating Inflationary Pressures and Margin Dynamics

    Despite significant commodity inflation, with milk prices rising 20% YoY and 6.5% sequentially, Parag Milk Foods managed to maintain its gross margin at 25.9% in Q3 FY26, similar to the previous quarter. This was achieved through disciplined pricing strategies, promotional activities, and an improved portfolio mix. However, the YoY gross margin saw a decline from 27.2% in Q3 FY25, leading to a Q3 FY26 EBITDA margin of 7.6%, down from 9% last year. The company noted that B2B sales, particularly of Skimmed Milk Powder, contribute to lower percentage gross margins.

    04

    Capital Efficiency and Debt Reduction

    The company demonstrated improved capital efficiency, with its Return on Capital Employed (ROCE) increasing from 8.6% to 14.3%. The working capital cycle also saw a significant improvement, reducing from 75 days to approximately 60 days. Furthermore, Parag Milk Foods has actively reduced its debt; gross debt decreased from ₹615 crores as of March 31, 2025, to ₹483 crores by September 30, 2025, with net debt at ₹435 crores. The outstanding NCDs, which were ₹150 crores in 2021, have been reduced to ₹81 crores, indicating a focus on deleveraging.

    05

    Distribution Expansion and Brand Building Initiatives

    Parag Milk Foods continues to prioritize distribution expansion, having added approximately 30,000 new outlets year-to-date, with a strategic focus on the East and Northeast regions. The company aims to reach close to 10 million outlets across all states. Brand building remains a key priority, with impactful marketing campaigns for Gowardhan and Go brands, including associations with popular TV shows. Avvatar's brand presence was strengthened through collaboration with a Bollywood celebrity, aligning with its positioning for fitness and modern nutrition.

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