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    Surya Roshni

    SURYAROSNI
    Capital Goods·11 Feb 2026
    Management Summary

    Surya Roshni reported a stable Q3 FY26 with consolidated revenue up 3% YoY to Rs. 1,927 crores, driven by strong performance in Lighting and Consumer Durables. The Steel segment faced margin pressure from inventory losses and API degrowth but showed sequential improvement. The company remains zero-debt with a healthy cash surplus and is focused on capacity expansion, export diversification, and achieving ambitious growth targets for FY27, particularly in the Steel division.

    Highlights

    5
    • Consolidated Revenue for Q3 FY26 increased by 3% year-on-year to Rs. 1,927 crores.

    • Lighting and Consumer Durable segment revenue grew 6% year-on-year to Rs. 476 crores in Q3 FY26.

    • The company is zero-debt with a net cash surplus of Rs. 245 crores as of December 31, 2025.

    • Export volume grew almost 10% year-on-year in Q3 FY26, accounting for 19% of total volume.

    • Net working capital cycle was 61 days and ROCE was 17.57% in Q3 FY26.

    Concerns

    4
    • Consolidated EBITDA for Q3 FY26 stood at Rs. 148 crores with margins of 7.7%, impacted by elevated input costs and category mix.

    • Steel Pipe & Strip segment EBITDA margins were impacted by a one-time inventory loss of around Rs. 500 per tonne due to sharp steel price correction in Oct-Nov 2025.

    • The API segment experienced a drastic 35% degrowth in Q3 FY26, contributing to a volume shortfall against initial targets.

    • Overall FY26 volume target for Steel Pipe is revised down to 9,35,000 - 9,40,000 tonnes from an initial expectation of 1,100,000 tonnes.

    Key financials

    Single quarter

    08 metrics
    1. 01Consolidated Revenue₹1,927 Cr+3%YoY
    2. 02Consolidated EBITDA₹148 Cr
    3. 03Consolidated EBITDA Margin7.7%
    4. 04Consolidated PAT₹80 Cr
    5. 05Net Cash Surplus₹245 Cr

    Segment breakdown

    • Lighting and Consumer Durable₹476 Cr24.7%
    • Steel Pipe and Strip₹1,451 Cr75.3%
    Donut· Share of Revenue (Q3 FY26)

    Order Book

    high confidence

    Total Value

    ₹ 650 crores

    as of 2025-12-31

    quantified

    Execution

    Lighting B2B order book has an execution timeline of 3-4 months.

    Composition

    Mix2 segments
    • Steel division76.9%
    • Lighting23.1%

    Share of order book by segment

    "Order book of Rs. 500 crores for Steel division and Rs. 150 crores for Lighting as of Q3 end, with Lighting B2B orders having a 3-4 month execution timeline."

    Source:
    Prepared remarks

    Capital allocation

    3
    high confidence
    CategoryHeadline
    Capex

    ₹250 crores

    Debt

    Net ₹-245 crores

    Liquidity

    Cash ₹245 crores

    Company has a net cash surplus, indicating strong liquidity and no need to run a bank.

    Guidance & targets

    10
    CategoryTargetPriority
    Volume
    Steel Pipe Volume
    9,35,000 - 9,40,000 tonnes
    High
    Volume
    Steel Pipe Volume
    1,100,000 tonnes
    High
    Profitability
    Steel Division EBITDA per tonne
    minimum Rs. 5,000 per ton
    High
    Profitability
    Steel Division EBITDA
    Rs. 540-550 crores
    High
    Profitability
    Lighting Division EBITDA
    around Rs. 200 crores
    High
    Profitability
    Overall EBITDA
    Rs. 750 crores
    High
    Profitability
    Overall EBITDA
    Rs. 200-210 crores
    High
    Profitability
    Overall EBITDA
    Rs. 585-590 crores
    High
    Revenue
    Lighting Division Revenue
    around Rs. 1,800 crores plus
    High
    Revenue
    Lighting Division Revenue
    around Rs. 2,100 crores
    High

    API Segment Volume Recovery

    Next quarter (Q4 FY26) and Q1 FY27
    Current35% degrowth in Q3 FY26
    TargetRecovery in Q4 FY26 or Q1 FY27, supported by new ONGC orders

    Why it matters

    API segment degrowth significantly impacted Q3 volumes and EBITDA; recovery is key for overall Steel division performance.

    And hopefully from Q1, next year, the API demand will also come because it is natural API's demand will come because almost 35 years have been completed for the life of those pipes. So, the government has to work on all of them.

    How to verify

    key_financials.segment_breakdown[name='Steel Pipe and Strip'].metrics[label='Dispatch Volume']

    Risks & concerns

    5
    RiskSeverity

    Raw Material Price Volatility

    Near-term volatility persists, particularly on raw material price, impacting margins.Management acknowledged

    medium

    Inventory Loss due to Steel Price Correction

    Steel segment faced a one-time inventory loss of ~Rs. 500 per tonne in Q3 FY26 due to sharp price correction in Oct-Nov 2025.Management acknowledged

    medium

    API Segment Degrowth

    Drastic 35% degrowth in the API segment in Q3 FY26 impacted overall volumes.Management acknowledged

    medium

    EU Quotas and CBAM on Exports

    Headwinds from EU quotas and Carbon Border Adjustment Mechanism impacting steel exports to Europe, leading to a disadvantage of 1,000 tonnes/month.Both acknowledged

    medium

    Geopolitical Scene and General Elections

    External factors like general elections and geopolitical scene are not under company control and can impact targets.Management acknowledged

    low

    Q&A highlights

    8

    “So, mainly, in the API segment, the Oil and Gas segment, there is a 35% degrowth. That is the main reason in the volume. And secondly, if I go to see in the rest of the things, there is growth in Galvanizing and all others.”

    Analyst questioned the company's inability to meet volume targets, and management provided specific reasons for the shortfall, primarily API segment degrowth and destocking due to price falls.

    asked by Viraj

    3 min read6 chapters

    Detailed Narrative

    01

    Q3 FY26 Consolidated Performance and Financial Health

    Surya Roshni reported a consolidated revenue of Rs. 1,927 crores for Q3 FY26, marking a 3% year-on-year growth. EBITDA stood at Rs. 148 crores with a margin of 7.7%, and PAT was Rs. 80 crores. For the nine-month period, revenue reached Rs. 5,377 crores, EBITDA Rs. 371 crores, and PAT Rs. 188 crores. The company maintains a strong financial position as a zero-debt entity with a net cash surplus of Rs. 245 crores as of December 31, 2025, alongside a net working capital cycle of 61 days, ROCE of 17.57%, and ROE of 12.65%.

    02

    Lighting & Consumer Durable Segment Growth Drivers

    The Lighting and Consumer Durable segment delivered a stable operating performance in Q3 FY26, with revenue growing 6% year-on-year to Rs. 476 crores and a strong sequential growth of nearly 10% over Q2 FY26. This growth was primarily fueled by festival season demand, healthy volume across consumer lighting categories, and robust performance in professional lighting, including infrastructure-led applications. Despite elevated input costs, the segment maintained an EBITDA margin of approximately 8.8%.

    03

    Steel Pipe & Strip Segment: Inventory Loss and Strategic Focus

    The Steel Pipe and Strip segment recorded revenue of Rs. 1,451 crores in Q3 FY26, with a dispatch volume of 2.37 lakh tonnes. EBITDA for the segment was Rs. 106 crores, with margins of 7.3%. Profitability was notably impacted by a one-time📎 inventory loss of around Rs. 500 per tonne due to a sharp correction in steel prices during October and November. However, EBITDA improved sequentially by about 4% quarter-on-quarter, and the company is focusing on capacity expansion and new DFT lines for sustained growth in hollow section and structural pipes.

    04

    Export Market Diversification and ONGC Opportunity

    Exports contributed significantly to Q3 FY26, accounting for almost 19% of total volume and growing nearly 10% year-on-year. To mitigate headwinds from EU quotas and the Carbon Border Adjustment Mechanism, Surya Roshni is actively expanding into Middle Eastern and African markets. A significant opportunity has emerged in the API segment, with ONGC approving Surya Roshni's ERW pipes as an alternative to Seamless pipes, a first for an Indian company, with an initial 4,500-tonne order already dispatched.

    05

    Ambitious Growth Targets for FY27

    Management has set ambitious targets for FY27, projecting a minimum Steel Pipe volume of 1,100,000 tonnes, representing 17-18% growth. The Steel division's EBITDA is targeted at Rs. 540-550 crores for FY27, with an EBITDA per tonne of at least Rs. 5,000. For the Lighting division, revenue is expected to reach around Rs. 2,100 crores (15% growth) with an EBITDA of approximately Rs. 200 crores. Overall company EBITDA is projected to reach Rs. 750 crores by FY27.

    06

    Capital Allocation and Shareholder Value

    The company is undertaking CAPEX of around Rs. 250 crores in existing plants, including Rs. 160 crores for internal projects and Rs. 100 crores for new work orders. Management acknowledged analyst suggestions regarding demerger and buybacks, confirming their commitment to providing shareholder advantages, including interim dividends, and will place the buyback suggestion to the Board. The focus remains on disciplined execution and optimal capital allocation to drive future growth.

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