📉 The Financial Deep Dive
Nephrocare Health Services Limited (NephroPlus) has announced a strong performance for the third quarter and nine months ended December 31, 2025 (Q3 FY26 and 9M FY26). The company showcased significant year-on-year (YoY) growth across its key financial metrics, signalling robust operational momentum and strategic execution.
The Numbers:
- Revenue: Total revenue for Q3 FY26 reached ₹259.7 crore, marking a substantial 31.7% increase YoY. For the nine-month period (9M FY26), revenue stood at ₹733.2 crore, up by 36.6% YoY.
- Profitability: Adjusted Profit After Tax (PAT) saw remarkable growth. In Q3 FY26, it grew by 71.3% YoY to ₹34.4 crore. For 9M FY26, Adjusted PAT more than doubled, increasing by 103.3% YoY to ₹85.9 crore.
- EBITDA: Adjusted EBITDA for Q3 FY26 rose by 43.0% YoY to ₹63.1 crore, while the 9M FY26 figure grew by 52.1% YoY to ₹175.4 crore.
- Margins: EBITDA margins demonstrated healthy expansion, with Q3 FY26 margins at 24.3% (up 190 bps YoY) and 9M FY26 margins at 23.9% (up 240 bps YoY). PAT margins also saw significant improvement, expanding by 310 bps in Q3 and 380 bps in 9M YoY.
- Operational Metrics: The company served 15.5% more guests and performed 17.7% more treatments YoY in Q3 FY26. Revenue Per Treatment (RPT) increased by 11.8% YoY to ₹2,642.
- Capital Efficiency: Annualized Return on Capital Employed (ROCE), pre-tax, for FY26 improved significantly to 24.7%, a 600 bps jump from 18.7% in FY25.
Quality and Adjustments:
The reported results reflect strong underlying business performance. Notably, financial results were adjusted for ₹2.2 crore in expenses related to Saudi operations and a notional impact of ₹37.2 crore on account of CCPS conversion for PAT calculations, indicating transparency in reporting.
Outlook & Discussion:
Management commentary emphasized a continued focus on patient-centric care, clinical excellence, and expanding access, particularly in Tier 2/3 cities within India. The asset-light, capital-efficient operating model, leveraging standardized protocols and technology, is a key enabler of consistent patient outcomes and strong financial returns. NephroPlus aims to consolidate its leadership in India and scale up its international operations in the Philippines and Uzbekistan, while actively exploring new markets. The company is committed to disciplined capital allocation and long-term shareholder value creation.
🚩 Risks & Outlook
The primary growth driver identified is the expansion into international markets and deepening penetration in domestic Tier 2/3 cities, supported by a scalable business model. The substantial headroom in the global dialysis market provides a significant opportunity. Potential risks, though not explicitly detailed by management, could include execution challenges in new geographies, increased competition, and evolving regulatory landscapes. Investors will be watching the pace of international expansion and continued margin sustainability in the coming quarters.