📉 The Financial Deep Dive
The Numbers:
AvenuesAI Limited reported a robust Q3 FY26 performance, with gross revenue soaring 221.5% YoY to ₹2,381.2 Crore (₹23,812 Million) from ₹1,070.4 Crore in Q3 FY25. Adjusted EBITDA grew 25.4% YoY to ₹98.1 Crore, and adjusted PAT surged 59.4% YoY to ₹86.1 Crore. EBITDA margins improved to 66% from 56% YoY, while PAT margins expanded to 58% from 39% YoY. Sequentially, Q3 FY26 revenue grew 21.2% QoQ to ₹2,381.2 Crore, with adjusted EBITDA up 4.7% QoQ to ₹98.1 Crore and adjusted PAT increasing 32.7% QoQ to ₹86.1 Crore. Margins also saw an uplift QoQ.
However, for the nine months ended December 31, 2025, Revenue from operations grew 41% YoY to ₹5,626.3 Crore. Profit Before Tax decreased 17.1% YoY to ₹256.5 Crore, and Profit After Tax (PAT) fell 13.6% YoY to ₹205.9 Crore, with EPS down 20% YoY to ₹0.68.
An exceptional item of ₹(3.24) Crore was recorded due to the statutory impact of new Labour Codes.
The Quality:
Revenue growth in Q3 FY26 was significantly propelled by the AI native platform strategy and a strong 69% YoY increase in Total Payment Volume (TPV). The substantial expansion in EBITDA and PAT margins in Q3 highlights improved operational efficiency and a favourable business mix. The shift towards an AI-native transaction infrastructure platform is central to this performance.
Management Guidance & Strategy:
The company has revised its full-year FY26 guidance upwards, projecting revenue between ₹7,500 - 8,000 Crore (previously ₹5,000 - 5,500 Crore) and PAT expected to reach ₹250 - 275 Crore (previously ₹210 - 220 Crore). Management emphasized a strategic transformation into an AI native transaction infrastructure platform, aiming for 'margin and intelligence led' growth by scaling intelligence across the transaction lifecycle.
🚩 Risks & Outlook
Specific Risks:
The year-on-year decrease in Profit Before Tax and Profit After Tax for the nine-month period ending December 31, 2025, despite strong Q3 performance, requires investor attention, though the underlying factors were not detailed in the provided summary. Comprehensive balance sheet and cash flow details were also not explicitly provided.
The Forward View:
Management anticipates the next fiscal year (FY27) will feature stronger AI-driven monetization, increased automation-led margin expansion, enhanced cross-platform revenue capture, and structural operating leverage. The company views the convergence of AI, payments, compliance, and productivity software as a significant long-term infrastructure opportunity. Upcoming developments include further AI integration, new product rollouts like RediffPay for UPI, and leveraging recent regulatory approvals such as the RBI's Offline Payment Aggregator License and Prepaid Payment Instrument authorization.