Harsha Engineers International: Q3 FY26 Earnings Analysis
Harsha Engineers International Limited (HEIL) has posted strong financial results for the third quarter and nine months ended December 31, 2025 (Q3 FY26), demonstrating significant year-on-year growth across key performance indicators.
The Numbers
- Revenue: Consolidated revenue for Q3 FY26 reached ₹40,925 Lakhs, a substantial 20.7% increase YoY and 8.2% QoQ. For the nine months ended December 31, 2025 (9M FY26), revenue grew 11.4% YoY to ₹1,15,288 Lakhs.
- EBITDA: Consolidated EBITDA stood at ₹6,410 Lakhs, marking a 29.5% YoY jump. The EBITDA margin improved to 15.7% in Q3 FY26, up from 14.6% YoY. For 9M FY26, EBITDA rose 16.7% YoY to ₹19,422 Lakhs with a healthy margin of 16.8%.
- PAT: Consolidated Profit After Taxation (PAT) for Q3 FY26 was ₹3,360 Lakhs, a 25.9% increase YoY. The PAT margin was 8.2%, an improvement from 7.9% YoY. For 9M FY26, PAT grew 17.7% YoY to ₹10,797 Lakhs with a margin of 9.4%.
- Exceptional Items: A one-time provision of ₹597 Lakhs (₹5.97 crores) for gratuity and leave encashment was recorded. Excluding this, adjusted consolidated EBITDA grew by 41.6% YoY and adjusted PAT by 42.7% YoY in Q3 FY26.
- EPS: Basic EPS for Q3 FY26 was ₹3.69, up 25.9% YoY. For 9M FY26, EPS was ₹11.86, 17.8% higher YoY.
Segment Spotlight & Business Performance
The Solar - EPC and O & M segment was a star performer, with revenue surging 61.6% YoY to ₹5,971 Lakhs and EBITDA growing an impressive 333.6% YoY. The core Engineering & Others segment also showed resilience, with revenue growing 15.7% YoY and EBITDA 21.5% YoY.
Management commentary highlighted strong sales for Bronze Bushings and large size Cages. However, sales to Japanese customers are currently below expectations, though potential for improvement exists. Harsha Romania experienced a subdued quarter with negative EBITDA due to lower demand and increased copper prices, with price pass-through anticipated in coming quarters. Harsha Advantek reported a marginal positive EBITDA but a net loss of ₹3.87 crores due to building capitalization and fixed costs.
Financial Deep Dive & Expansion
Working capital analysis shows an increase in Receivables days to 84 days in Q3 FY26 from 81 days YoY. Finance costs stood at ₹484 Lakhs and depreciation at ₹1,203 Lakhs for the quarter.
A significant development is the finalization of a brownfield expansion in Harsha China, with an outlay of US $9.94 million. This project, aimed at increasing Steel Cages capacity, will be implemented over two years by FY 2028, funded by local debt and parent equity.
Risks & Outlook
While the overall performance is strong, investors should monitor the recovery in Harsha Romania, the profitability of Harsha Advantek, and the increase in receivables. The ability to pass on copper price hikes and meet Japanese customer expectations will be crucial. The China expansion is a positive long-term strategic move, demonstrating the company's commitment to global growth.