📉 The Financial Deep Dive
PSP Projects Limited has announced its Q3 FY26 financial results, showcasing a mixed bag of strong operational performance offset by a significant downward revision in future order book expectations and a one-time cost impacting profitability.
The Numbers
- Revenue: The company achieved its best-ever quarterly revenue in Q3 FY26, reporting INR 771 crore, a robust 24% year-on-year (YoY) growth and an 11% quarter-on-quarter (QoQ) increase. For the nine months ended December 31, 2025 (9M FY26), revenue stood at INR 1,978 crore, marking a 9% YoY growth.
- Profitability: Net profit (PAT) for Q3 FY26 surged by an impressive 159% YoY to INR 16 crore. EBITDA grew by 47% YoY to INR 52 crore.
- Margins: The reported EBITDA margin for Q3 FY26 was 6.73%, an improvement from 5.67% in Q3 FY25. However, this was impacted by a one-time employee benefit expense of INR 8 crore incurred due to the application of a new labor code. Excluding this, the normalized EBITDA margin was approximately 7.71%. The company aims for average EBITDA margins of 8% to 9% from FY27 onwards.
- Order Book: The outstanding order book as of December 31, 2025, reached INR 9,178 crore, a substantial 43% YoY increase. Order inflow during Q3 FY26 was particularly strong at INR 957 crore, up 151% YoY.
The Quality & The Grill
The company's execution capabilities appear strong, evidenced by record revenue and significant order inflow. However, a key point of concern is the management's decision to revise the full-year FY26 order book guidance downwards to INR 11,000-12,000 crore from the previous target of INR 14,000-15,000 crore. This suggests potential headwinds or slower-than-anticipated new order wins.
The one-time expense of INR 8 crore related to the new labor code implementation affected the reported EBITDA margin. While management aims for 8-9% margins from FY27, this immediate impact highlights the compliance costs associated with regulatory changes.
Risks & Outlook
- Guidance: Management reaffirmed the full-year FY26 revenue guidance at INR 3,100-3,200 crore, expecting a run rate of INR 1,100-1,200 crore in Q4 FY26. For FY27, revenue is projected between INR 4,000-4,500 crore, indicating ambitious growth plans.
- Order Book Concentration: A significant 59% of the current order book is from the Adani Group, a key strategic partner. While this provides strong revenue visibility, it also points to a concentration risk. The company is also discussing a large INR 2,000 crore project in Dharavi.
- Capex: Capital expenditure for Q3 FY26 was INR 80 crore, with full-year FY26 capex estimated around INR 200 crore, primarily for equipment and materials for new projects, particularly for the Adani Group. Future capex is planned at 3-4% of revenue.
- Legal/Arbitral: PSP Projects received a favorable arbitral award on January 11, 2026, directing payment of INR 61.44 crore plus interest. The company also emerged as the lowest bidder for the Ambaji Corridor Development Project valued at INR 965 crore.
