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    VIKRAMSOLR

    VIKRAMSOLR
    Capital Goods·28 Jan 2026
    Management Summary

    Vikram Solar delivered strong Q3 and 9M FY26 financial performance, driven by significant capacity expansion to 9.5 GW with a full transition to TOPCon technology. The company reported robust revenue and EBITDA growth, supported by a growing and diversified order book of 10.58 GW. While navigating short-term input cost pressures and supply chain shifts, the company's cost-plus model and strategic capex plans for backward integration and BESS position it for continued growth.

    Highlights

    6
    • Q3 FY26 Revenue of INR 1,106 crores, up 7.8% YoY from INR 1,026 crores.

    • Q3 FY26 EBITDA of INR 205 crores, up 141% YoY from INR 85 crores, with EBITDA margin expanding to 18.5% from 8%.

    • 9M FY26 Sales volume of 2.3 GW, up 109% YoY from 1.1 GW, surpassing previous fiscal's full-year volume by 23%.

    • Commissioned 5 GW advanced module manufacturing facility at Vallam, increasing total installed module capacity to 9.5 GW.

    • Weighted average finance cost of debt declined to 6.5% during 9M FY26 from 7% in H1 FY26.

    • Order book grew 28% YoY to 10.58 GW as of 9M FY26, with 88% having pass-through benefit for cell price.

    Concerns

    3
    • Short-term tightening input cost environment due to shifts in Chinese supply chain and removal of 9% VAT export rebate from April 2026.

    • Surging silver prices placing pressure on N-type cell input costs.

    • DGTR recommendation for anti-dumping duty on Chinese cells (23-30%) lapsed without action from Ministry of Finance on December 29, 2025.

    Key financials

    Metrics

    12

    Periods

    2

    Q3 FY26

    6
    • Sales Volume
      796 MW
      YoY+34.9%
    • Revenue
      ₹1,106 Cr
      YoY+7.8%
    • EBITDA
      ₹205 Cr
      YoY+141%
    • EBITDA Margin
      18.5%
    • PAT
      ₹98 Cr
      YoY+4.2%

    9M

    6
    • FY26 Sales Volume
      2.3 GW
      YoY+109.0%
    • FY26 Revenue
      ₹3,349 Cr
      YoY+50.1%
    • FY26 EBITDA
      ₹682 Cr
      YoY+1.5%
    • FY26 EBITDA Margin
      20%
    • FY26 PAT
      ₹360 Cr
      YoY+6.3%

    Order Book

    high confidence

    Total Value

    ₹ 10.58 GW

    as of 2025-12-31

    quantified
    28.0% YoY

    Execution

    enough and adequate to carry us through the next 5 quarters, next 4 quarters, where we do not have a cell capacity.

    Composition

    Mix4 client types
    • IPPs55.0%
    • C&I21.0%
    • Government and EPC11.0%
    • Distribution13.0%

    Share of order book by client type

    "The order book is strong and diversified, providing visibility for the next 4-5 quarters, with a significant portion having pass-through clauses for cell price changes."

    Source:
    Prepared remarks

    Capital allocation

    2
    high confidence
    CategoryHeadline
    Capex

    ₹1,000 crores

    Gangaikondan project: INR 3,800 crores debt, balance equity from IPO and internal accruals. BESS plan: INR 2,800 crores debt, INR 1,300 crores equity from internal accruals over 30 months. Vallam 5 GW line: ~INR 400 crores debt financing.

    Debt

    Debt disclosed

    Cost 6.5%

    Guidance & targets

    9
    CategoryTargetPriority
    Profitability
    Non-DCR EBITDA Margin
    18-20%
    High
    Realization
    Non-DCR Realization
    INR 14-14.5 per watt peak
    High
    Realization
    DCR Module Price
    INR 23-24
    High
    Order Book
    Order Book to Scheduled Deliveries Ratio
    1.2x or 1.3x
    High
    Demand
    DCR Utility Scale Demand
    30-35 GW
    High
    Capacity
    Gangaikondan Module Plant Commissioning
    Commissioned
    High
    Capacity
    Gangaikondan Cell Plant First Cell Out
    First cell out
    High
    Capacity
    BESS Battery Pack Commissioning
    Commissioned
    High
    Capacity
    Total Module Capacity Goal
    15.5 GW
    High

    Gangaikondan Module Plant Commissioning

    Q1 FY27
    CurrentUnder construction, structural works and roofing in progress.
    TargetCommissioned and stabilized.

    Why it matters

    This is a major capacity addition (6 GW) crucial for the company's growth and market position.

    Construction activities at the module plant are underway, with structural works and roofing in progress, and the facility remains on track for commissioning in Q1 FY '27.

    How to verify

    capital_allocation.capex.purposes[description='Gangaikondan project (6 GW module and 12 GW cell facilities)']

    Risks & concerns

    3
    RiskSeverity

    Tightening Input Cost Environment & Supply Chain Shifts

    Shifts in Chinese supply chain, removal of 9% VAT export rebate from April 2026, and surging silver prices are increasing input costs for N-type cells, though largely mitigated by pass-through contracts.Management acknowledged

    medium

    Lapsed Anti-Dumping Duty Recommendation on Chinese Cells

    DGTR recommended anti-dumping duty on Chinese cells (23-30%), but the Ministry of Finance's 90-day period to act lapsed on Dec 29, 2025, without any development, creating uncertainty.Management acknowledged

    medium

    Challenges in Export Markets due to Tariff Regimes

    Current tariff regimes create challenges for accessing markets like Europe and MENA, requiring UFLPA/FEOC compliant supply chains from Southeast Asia for US exports.Management acknowledged

    medium

    Q&A highlights

    8

    “The cell cost and the change in law is part of the contract. ... At the time of delivery, they will pay you a revised price based on the revised raw material cost.”

    Clarifies how the company manages input cost volatility, indicating a cost-plus model for a significant portion of its order book.

    asked by Ketan Jain

    3 min read6 chapters

    Detailed Narrative

    01

    Robust Q3 & 9M FY26 Financial Performance

    Vikram Solar reported strong financial results for Q3 FY26, with revenue increasing to INR 1,106 crores, up 7.8% YoY from INR 1,026 crores. EBITDA saw a significant surge of 141% YoY to INR 205 crores, with the EBITDA margin expanding to 18.5% from 8%. For the nine-month period, sales volume reached 2.3 GW, marking a 109% YoY increase, and revenue grew 50.1% YoY to INR 3,349 crores. The 9M EBITDA stood at INR 682 crores, achieving a 20% margin, up from 12% in 9M FY25, demonstrating improved operating leverage.

    02

    Major Capacity Expansion and Technology Shift to TOPCon

    The company successfully commissioned its 5 GW advanced module manufacturing facility at Vallam, Tamil Nadu, increasing its total installed module capacity to 9.5 GW. This new facility is built on N-type TOPCon technology, aligning with Vikram Solar's strategy to fully transition its capacity to high-efficiency TOPCon modules. All future additions, including the planned 6 GW module and 12 GW cell capacities at the Gangaikondan site, will also be TOPCon, ensuring a future-ready product portfolio.

    03

    Strategic Capital Allocation for Integrated Growth

    Vikram Solar detailed significant capex plans, including INR 6,400 crores for the Gangaikondan module and cell facilities, to be funded by INR 3,800 crores debt and the balance from equity (IPO proceeds and internal accruals). An additional INR 4,300 crores is allocated for a BESS plan, with INR 2,800 crores from debt and INR 1,300 crores from internal accruals over 30 months. The company also opted to lease its 5 GW Vallam facility for ~INR 400 crores via debt financing, prioritizing speed of commissioning, an asset-light approach, and tax benefits.

    04

    Growing and Diversified Order Book

    As of 9M FY26, the company's order book stood at 10.58 GW, reflecting a 28% YoY growth compared to 8.2 GW in the same period last year. The order book is well-diversified across client types, with IPPs contributing approximately 55%, C&I 21%, Government/EPC 11%, and distribution 13%. Management indicated that 88% of the order book includes pass-through clauses for cell price changes, providing a hedge against input cost volatility.

    05

    Favorable Industry Outlook and Policy Support

    India's solar market is projected to become the world's second-largest by 2026, with over 50 GW of new capacity additions. Policy measures like the Renewable Consumption Obligation (RCO) framework and progressively increasing minimum efficiency thresholds (20% to 21.5% by FY28) are driving demand for advanced technologies and domestic manufacturing. The company anticipates a DCR utility-scale demand of 30-35 GW by FY28, reinforcing long-term growth prospects.

    06

    Managing Input Costs and Export Market Dynamics

    The company acknowledged short-term input cost pressures from shifts in the Chinese supply chain, the removal of a 9% VAT export rebate from April 2026, and surging silver prices impacting N-type cells. However, these are largely mitigated by pass-through clauses in contracts. For export markets, which constitute 16% of the order book, the company is actively developing UFLPA and FEOC compliant supply chains from Southeast Asian countries to navigate reciprocal tariffs and access key markets like the US.

    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.