Skip to content

    Persistent Systems Limited

    PERSISTENT
    Information Technology·20 Jan 2026
    Management Summary

    Persistent Systems Limited reported a strong Q3 FY26 with healthy revenue growth of 4.0% QoQ and 17.3% YoY in USD terms, reaching $422.5 million. The company secured robust deal wins with a TCV of $674.5 million and ACV of $501.9 million, driven by AI-led platforms and tool-driven pricing models which contributed 150 bps to EBIT margin. Despite a one-time 230 bps impact on EBIT margin from new labor codes, the company maintained a 14.4% EBIT margin and declared an interim dividend of ₹22 per share, demonstrating consistent performance and strategic focus on AI adoption and client mining.

    Highlights

    9
    • Healthy revenue growth of 4.0% quarter-on-quarter and 17.3% year-on-year in USD terms, reaching $422.5 million.

    • Constant currency growth of 4.1% quarter-on-quarter.

    • EBIT margin at 14.4%, with a 150 bps improvement from AI platform and tool-driven pricing models.

    • Total Contract Value (TCV) of $674.5 million, with new bookings at $369.1 million.

    • Annual Contract Value (ACV) of $501.9 million, with new bookings at $255.8 million.

    • Strong client growth: Top 5 customers up 25.6%, Top 10 up 28.3%, Top 100 up 20.1%.

    • Interim dividend of ₹22 per share declared.

    • S&P Global ESG score improved to 86 from 85.

    • Strong external recognition for AI initiatives (Gartner, ISG, CII AI Award).

    Concerns

    4
    • One-time impact of 230 bps on EBIT margin due to increased provisioning for gratuity and leave encashment from New Labor Codes.

    • Foreign exchange loss of ₹78.2 million due to mark-to-market losses on hedges.

    • Operating Cash Flow to PAT at 91% (down from 114.3% last quarter) due to collection spillover.

    • Billed DSO increased by 3 days and unbilled DSO increased by 3 days.

    Key financials

    Single quarter

    16 metrics
    1. 01Revenue422.5 Mn+17.3%YoY
    2. 02Revenue37,782.1 Mn+23.4%YoY
    3. 03Constant Currency Revenue Growth4.1%+4.1%QoQ
    4. 04EBIT Margin14.4%-0.5%YoY
    5. 05EBIT5,427.5 Mn+19.1%YoY

    Segment breakdown

    Geographic Performance (YoY USD Growth)
    18.6% North America Revenue Growth22% Europe Revenue Growth-2.5% India Revenue Growth37.9% Rest of the World Revenue Growth
    Industry Segments (YoY Growth)
    29.3% BFSI Revenue Growth14.7% Software Hi-Tech and Emerging Industries Revenue Growth7.4% Healthcare, Life Sciences Revenue Growth
    List

    Order Book

    high confidence

    Total Value

    USD 674.5 million

    as of 2025-12-31

    quantified

    Inflow this qtr

    USD 369.1 million

    Composition

    Mix6 client types
    • Customers with annual revenues greater than USD 75 millionUSD 4 number1.3%
    • Customers with USD 50 million plus annual revenueUSD 4 number1.3%
    • Customers in USD 20 million plus categoryUSD 12 number3.9%
    • Customers in USD 10 million plus categoryUSD 28 number9.2%
    • Customers in USD 5 million plus categoryUSD 61 number20.1%
    • Customers in USD 1 million plus categoryUSD 195 number64.1%

    Share of order book by client type (derived from disclosed amounts)

    "The Annual Contract Value (ACV) of bookings for the quarter is USD 501.9 million, with ACV from new bookings contributing USD 255.8 million. Revenue conversion on a quarterly basis is a function of ACV bookings and conversion from multi-year deals."

    Source:
    Prepared remarks

    Capital allocation

    2
    high confidence
    CategoryHeadline
    Dividend

    ₹22/share (interim)

    Liquidity

    Cash ₹29,046.5 million

    Guidance & targets

    3
    CategoryTargetPriority
    Profitability
    Effective Tax Rate
    20%-24%
    High
    Revenue
    Revenue Aspiration
    $2 billion
    High
    Revenue
    Revenue Aspiration
    $5 billion
    High

    What to watch in Q4 FY26

    5

    EBIT Margin (excluding one-time impact)

    Next quarter (Q4 FY26)
    Current16.7% (Q3 FY26, excluding 230 bps labor code impact)
    TargetStability or further improvement

    Why it matters

    To assess if the underlying margin strength from AI tools and operational efficiencies continues without the one-time📎 labor code impact.

    Excluding the one-time📎 impact of labour code, our EBIT margin would have been 16.7%, a 40 basis point improvement over Q2 FY26.

    Risks & concerns

    3
    RiskSeverity

    New Labor Codes Provisioning

    One-time impact of 230 bps on EBIT margin due to increased provisioning for gratuity and leave encashment in Q3 FY26.Management acknowledged

    medium

    Foreign Exchange Volatility

    Foreign exchange loss of ₹78.2 million in Q3 FY26 due to mark-to-market losses on hedges.Management acknowledged

    low

    Collection Spillover and DSO Increase

    Operating Cash Flow to PAT at 91% (down from 114.3%) and increased DSO due to collection spillover to January from the holiday season.Management acknowledged

    low

    Q&A highlights

    8

    “As far as the future is concerned, we don't give forward looking guidance. I'll just pause it there.”

    Analyst sought clarity on future margin trajectory from AI tools, but management declined to provide specific forward guidance, indicating caution despite current benefits.

    asked by Bhavik Mehta

    3 min read7 chapters

    Detailed Narrative

    01

    Q3 FY26 Financial Performance Overview

    Persistent Systems reported a healthy Q3 FY26 with USD revenue growing 4.0% QoQ and 17.3% YoY to $422.5 million, and INR revenue up 5.5% QoQ and 23.4% YoY to ₹37,782.1 million. Constant currency growth stood at 4.1% QoQ. EBIT margin was 14.4%, impacted by a one-time📎 230 bps provisioning for new labor codes, but would have been 16.7% otherwise, a 40 bps improvement QoQ. Profit After Tax grew 17.8% YoY to ₹4,394.5 million, translating to a PAT margin of 11.6%.

    02

    Robust Deal Wins and Client Mining

    The company secured a Total Contract Value (TCV) of $674.5 million, with new bookings contributing $369.1 million. Annual Contract Value (ACV) was $501.9 million, including $255.8 million from new bookings. Persistent demonstrated strong client mining, with Top 5 customer revenue growing by 25.6% and Top 100 customers by 20.1%. Notable wins included a $100 million TCV deal with a Tier-I bank and a $50 million plus engagement in the pathology and laboratory automation domain.

    03

    AI-Driven Margin Expansion and Strategic Investments

    AI platforms and tool-driven pricing models contributed a significant 150 basis points improvement to margins this quarter. Persistent is heavily investing in developing new AI tools like SASVA and iAURA, which are capitalized as intangible assets, and these investments are now generating revenue. The company aims to monetize its technology through upfront fees and productivity gains, reinvesting to maintain competitive differentiation rather than continuously pushing margins higher.

    04

    Geographic and Vertical Growth Drivers

    North America and Europe showed strong year-on-year growth at 18.6% and 22.0% respectively, while India declined by 2.5%. BFSI vertical led industry segment growth at 29.3%, followed by Software Hi-Tech and Emerging Industries at 14.7%, and Healthcare, Life Sciences at 7.4%. Management noted strong demand in Healthcare for application and data modernization, and in Hi-Tech for AI in product development.

    05

    Operational Efficiencies and Talent Management

    Headcount increased by 487 to 26,711, while trailing twelve months attrition improved to 13.5% from 13.8% in the previous quarter. Favorable currency movement, lower subcontractor costs, and higher utilization combined with pyramid rationalization contributed to margin tailwinds. The company also improved its S&P Global ESG score to 86, reflecting its commitment to sustainability.

    06

    Capital Allocation and Shareholder Returns

    The Board declared an interim dividend of ₹22 per share, continuing a consistent dividend payout ratio. Total cash and investments stood at ₹29,046.5 million as of December 31, 2025. An earn-out credit of ₹129.8 million from a recent acquisition boosted other income. The cost impact from ESOP allocations is expected to reduce in FY26 and further in FY27, providing a future margin tailwind.

    07

    Long-term Vision and AI Leadership

    Persistent reiterated its long-term aspirations of reaching $2 billion in annual revenue by March 2027 and $5 billion by March 2031. The company highlighted its leadership in AI, being recognized by Microsoft and awarded the prestigious CII AI Award. Internally, AssistX, a modular agentic AI platform, is transforming operations, with N(AI)vigateAssist reducing proposal prep time, PiAssist resolving 83% of HR queries, and ITAssist cutting incident resolution time by 70%. Externally, platforms like SASVA and iAURA are helping clients with engineering hyper-productivity and data readiness.

    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.