📉 The Financial Deep Dive
Bajaj Auto Limited has posted a stellar performance for the third quarter and nine months ended December 31, 2025 (Q3 FY26), marking a record quarter across several key financial and operational metrics.
The Numbers:
- Revenue: Standalone revenue from operations for Q3 FY26 reached ₹15,220.33 Cr, a substantial 19% year-on-year (YoY) increase from ₹12,806.85 Cr in Q3 FY25. Sequentially, revenue saw a modest 2% growth from ₹14,922.05 Cr in Q2 FY26.
- EBITDA: The company reported a record EBITDA of ₹3,161 Cr for Q3 FY26, up 22% YoY from ₹2,581 Cr in the prior year period. The EBITDA margin improved to 20.8% from 20.2% YoY, and also ticked up 30 bps QoQ.
- Profit After Tax (PAT): Before exceptional items, PAT stood at ₹2,548.70 Cr, reflecting a 21% YoY jump. Reported PAT, after an exceptional item of ₹61.32 Cr related to new Labour Codes, was ₹2,502.81 Cr, up 19% YoY from ₹2,108.73 Cr in Q3 FY25.
- Consolidated Performance: Consolidated revenue for Q3 FY26 grew 23% YoY to ₹16,204.45 Cr, while consolidated PAT surged 25% YoY to ₹2,749.82 Cr.
The Quality:
The company demonstrated robust cash generation, adding approximately ₹5,200 Cr of Free Cash Flow in the first nine months of FY26, an impressive increase of over 70% YoY. This strong cash flow generation allowed for significant distributions and investments, with ₹5,864 Cr paid as dividends and over ₹2,300 Cr infused into subsidiaries, while maintaining a healthy balance sheet with surplus funds of around ₹15,000 Cr.
The improvement in EBITDA margin, even as revenues grew, indicates efficient cost management and favourable product mix. The substantial increase in Free Cash Flow suggests strong operational efficiency and working capital management.
The Grill:
While the financial performance was exceptional, the report notes two significant points requiring investor attention. Firstly, the acquisition of sole controlling interest in Bajaj Auto International Holdings AG (BAIHAG) has led to a modified review report from auditors due to regulatory differences in Europe, preventing consolidation of profit/loss for a specific period. Secondly, the Ministry of Environment, Forest and Climate Change (MoEFCC) has issued new Extended Producer Responsibility (EPR) rules for end-of-life vehicles, but the pricing mechanism is yet to be notified, making the company unable to estimate its specific obligation.
Risks & Outlook:
The forward outlook remains positive, driven by strong domestic demand in motorcycles (especially 125cc+ and premium segments), substantial growth in the electric vehicle (EV) portfolio (contributing 25% of domestic revenue), sustained strength in Commercial Vehicles, and a healthy export market. The ~50% YoY growth in the KTM + Triumph portfolio is a key indicator of success in the premium segment.
However, potential risks include the accounting complexities arising from the BAIHAG acquisition and the eventual financial impact of the new ELV rules once pricing is clarified. Execution on expansion plans and continued market share gains in competitive segments will be crucial. The strong performance across electric and premium offerings suggests Bajaj Auto is well-positioned to capitalize on evolving market trends.