📉 The Financial Deep Dive
Delhivery Limited has announced a substantial financial turnaround for the third quarter and nine months ended December 31, 2025. The company reported a consolidated revenue from contracts with customers of ₹28,049.86 million for Q3 FY26, representing a healthy 9.6% year-on-year growth from ₹25,593.21 million in Q3 FY25. For the nine-month period, revenue reached ₹76,583.08 million, up 13.6% compared to the prior year.
Most notably, Delhivery returned to profitability, posting a consolidated profit after tax (PAT) attributable to owners of the parent of ₹396.08 million for Q3 FY26. This marks a significant reversal from a consolidated loss of ₹503.76 million in Q3 FY25. However, for the nine-month period, consolidated PAT saw a slight decrease to ₹801.42 million from ₹895.53 million in the corresponding period last year.
EBITDA demonstrated robust growth, rising to an estimated ₹2,506.19 million in Q3 FY26, an increase from ₹1,248.90 million in Q3 FY25. This translated to an improved EBITDA margin of 8.9% for the quarter, up from 4.9% YoY. For the nine months, EBITDA stood at an estimated ₹6,126.47 million (8.0% margin), compared to ₹4,829.67 million (7.2% margin) last year.
Exceptional items were recorded, including an 'Impact of Labour Codes' of ₹273.56 million for the consolidated nine months (₹65 million for the quarter), classified as non-recurring.
🚀 Strategic Moves & Financial Structure
In a major strategic development, Delhivery completed the acquisition of Ecom Express Limited, acquiring 99.87% of shares for approximately ₹13,696.36 million, subsequently becoming a wholly-owned subsidiary. This acquisition has resulted in the recording of ₹9,691.48 million in goodwill on the balance sheet.
A scheme of amalgamation involving Spoton Logistics entities is pending regulatory approval from the NCLT. The company operates a single business segment, 'Logistics Services'.
🚩 Risks & Outlook
While the return to profitability and strong EBITDA growth are positive indicators, investors should note the decrease in nine-month PAT year-on-year. The pending NCLT approval for the Spoton Logistics amalgamation presents an execution risk. Furthermore, the auditor's report drew attention to the specific accounting treatment for goodwill amortization related to the Spoton Logistics amalgamation, which deviates from Ind AS 103. This could lead to future accounting adjustments or scrutiny. The absence of specific forward-looking guidance from the management means investors will need to monitor operational execution and acquisition integration closely in the upcoming quarters.