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    Persistent Sys

    PERSISTENT
    Information Technology·20 Jan 2026
    Management Summary

    Persistent Systems reported a healthy Q3 FY26 with $422.5 million in revenue, growing 4.0% QoQ and 17.3% YoY. The company secured strong bookings with TCV at $674.5 million. While operational tailwinds from AI-driven productivity boosted margins by 150 bps, the EBIT margin of 14.4% was significantly impacted by a 230 bps one-time provisioning for New Labor Codes and 180 bps from wage hikes. The company remains on track for its long-term revenue aspirations and declared an interim dividend of ₹22 per share.

    Highlights

    5
    • Healthy revenue growth of 4.0% QoQ and 17.3% YoY in USD terms, reaching $422.5 million.

    • Strong TCV of $674.5 million and new bookings of $369.1 million, indicating robust deal wins.

    • Significant year-on-year growth in top client categories: Top 5 (25.6%), Top 10 (28.3%), Top 100 (20.1%).

    • AI-driven platforms and tools contributed 150 basis points to margin improvement.

    • Declared an interim dividend of ₹22 per share, demonstrating consistent shareholder returns.

    Concerns

    4
    • EBIT margin declined to 14.4% due to a 230 basis point one-time impact from New Labor Code provisioning.

    • Wage hikes resulted in a 180 basis point headwind on EBIT margin.

    • Furloughs impacted margins by 20 basis points this quarter.

    • Profit After Tax (PAT) declined 6.8% QoQ, though grew 17.8% YoY.

    What Changed2

    vs Q4 FY26

    Guidance items4 → 3 (-1)Risks discussed3 → 2 (-1)

    Key financials

    Single quarter

    06 metrics
    1. 01Revenue422.5 Mn+17.3%YoY
    2. 02Revenue (INR)₹3,778.21 Cr+23.4%YoY
    3. 03Constant Currency Growth4.1%+4.1%QoQ
    4. 04EBIT Margin14.4%-0.5%YoY
    5. 05PAT₹439.45 Cr+17.8%YoY

    Order Book

    high confidence

    Total Value

    USD 674.5 million

    as of 2025-12-31

    quantified

    Inflow this qtr

    USD 369.1 million

    Composition

    Top 5 Customers(client type)
    Top 10 Customers(client type)
    Top 20 Customers(client type)
    Top 50 Customers(client type)
    Top 100 Customers(client type)

    "The company witnessed healthy year-on-year growth among its various client buckets, with significant increases in customers across different annual revenue categories."

    Source:
    Prepared remarks

    Capital allocation

    2
    high confidence
    CategoryHeadline
    Dividend

    ₹22/share (interim)

    Liquidity

    Cash ₹2,904.65 crores

    Guidance & targets

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

    EBIT Margin (excluding one-time labor code impact)

    next quarter
    Current16.7% (Q3 FY26, excluding one-time labor code impact)
    TargetContinued improvement/stability

    Why it matters

    To assess the underlying operational profitability and sustainability of AI-driven margin improvements.

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

    How to verify

    key_financials.metrics[label='EBIT Margin']

    Risks & concerns

    2
    RiskSeverity

    Increased provisioning for gratuity and leave encashment due to New Labor Codes

    A one-time impact of 230 basis points on EBIT margin was recorded, with ongoing provisioning to follow new codes.Management acknowledged

    medium

    Increased competition in AI tools and accelerators

    Management expects healthy competition but is confident in their head start and continued investment for differentiation.Management acknowledged

    low

    Q&A highlights

    8

    “We saw in the last three to four months a significant amount of discussions on application and data modernization when it came to Healthcare Life Sciences or BFSI. We also saw in Healthcare Life Sciences a good amount of discussions on transformation programs in mid to large firms.”

    Provides insight into current demand trends and areas of focus for the company's services.

    asked by Bhavik Mehta

    3 min read8 chapters

    Detailed Narrative

    01

    Q3 FY26 Financial Performance Highlights

    Persistent Systems reported a healthy revenue of $422.5 million in Q3 FY26, marking a 4.0% quarter-on-quarter and 17.3% year-on-year growth. In Rupee terms, revenue stood at ₹3,778.21 crores, growing 5.5% QoQ and 23.4% YoY. The EBIT margin for the quarter was 14.4%, reflecting a 50 basis point year-on-year decline. Profit After Tax (PAT) came in at ₹439.45 crores, a 6.8% QoQ decline but a 17.8% YoY increase, translating to an EPS of ₹28.20 per share.

    02

    Robust Order Book and Client Expansion

    The company secured a Total Contract Value (TCV) of $674.5 million, with new bookings contributing $369.1 million. The 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% year-on-year. The number of customers with annual revenues greater than $5 million increased significantly from 47 to 61 over the last year.

    03

    Internal AI Transformation: Persistent as 'Customer Zero'

    Persistent is leveraging its modular agentic AI platform, AssistX, for internal transformation, acting as 'Customer Zero'. This platform embeds domain-specific AI agents across enterprise systems, driving hyper-productivity. Examples include N(AI)vigateAssist reducing proposal preparation time, PiAssist resolving 83% of HR queries autonomously, and ITAssist cutting incident resolution time by 70%. These efforts have earned external recognition, including being highlighted by Microsoft's CEO Satya Nadella.

    04

    AI-Driven Solutions for Client Productivity and Scale

    For its clients, Persistent's AI execution strategy focuses on engineering and business hyper-productivity. The SASVA platform continues to drive engineering efficiency, delivering 60%-75% cycle time reduction in work streams and helping clients like a global bank modernize legacy code. The business hyper-productivity portfolio includes over 200 agents, with a success story in Life Sciences where GenAI Hub and Agent Studio led to a 60% uplift in data mining efficiency and 40% higher productivity.

    05

    Geographic and Industry Segment Performance

    Geographically, North America revenue grew by 18.6% and Europe by 22.0% year-on-year in USD terms. India declined by 2.5%, while Rest of the World grew by 37.9% on a smaller base. In terms of industry segments, BFSI led with 29.3% growth, followed by Software Hi-Tech and Emerging Industries at 14.7%, and Healthcare, Life Sciences at 7.4% year-on-year.

    06

    Strategic Growth Aspirations and Shareholder Returns

    The company remains firmly on track towards its long-term aspiration of reaching $2 billion in annual revenue by March 2027 and laying the foundation for $5 billion by March 2031. In line with its commitment to shareholder returns, the Board of Directors declared an interim dividend of ₹22 per share on a face value of ₹5 per share.

    07

    EBIT Margin Dynamics and New Labor Code Impact

    The EBIT margin of 14.4% was influenced by several factors. Tailwinds included favorable currency (30 bps), lower subcontractor costs (20 bps), and AI-driven productivity/tool-based pricing (150 bps). However, these were offset by headwinds from wage hikes (180 bps), furloughs (20 bps), and a significant one-time📎 impact of 230 basis points due to increased provisioning for gratuity and leave encashment under new Indian Labor Codes. Excluding this one-time📎 impact, the EBIT margin would have been 16.7%.

    08

    Investment in Intangible Assets and IP Development

    Persistent has been heavily investing in developing new AI tools and productivity platforms like SASVA and iAURA, leading to an increase in intangible assets on the balance sheet. The company noted that the growth in these intangibles might moderate going forward as they reach maturity. These investments are justified by their ability to generate revenue and enhance productivity, with 105 patents filed for SASVA, including 30 in the last quarter.

    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.