Prabhudas Lilladher dwara 'Accumulate' rating aur ₹6,199 ke badhe hue target price ke sahare, JK Cement ke Q3FY26 performance mein grey cement volume mein 23% year-on-year ka mazboot growth dikha. Yeh expansion December 2025 mein non-trade segment mein strong demand aur Central aur Eastern regions mein badhti hui market presence se chalit hua. Haalanki blended realisations mein quarter-on-quarter 4% ki kami aayi, management comments batate hain ki January 2026 ki shuruaat mein trade-to-non-trade pricing gap mein sudhaar ho raha hai, jisse trade prices par pressure kam hona chahiye.
Q3 Performance Drivers aur Cost Management:
EBITDA per tonne ₹928 (7% year-on-year decrease) par aane ke bawajood, company ne sakht cost control measures se operational efficiency bani rakhi. Inme packing aur freight costs mein kami shamil thi, jo favorable fuel mix se chalit hui. Iske alawa, other operating expenses mein tezi se hui kami ne bhi positive contribution diya, jiska bada karan strong operating leverage se mile significant benefits hain.
Outlook aur Valuation:
JK Cement ne Q4FY26 mein industry growth lagbhag 6-7% hone ka anuman lagaya hai, pichhle saal ke high base ko dhyan mein rakhte hue. Company is industry average se behtar performance ki ummeed karti hai. Prabhudas Lilladher ka anuman hai ki JK Cement fiscal years 2025 aur 2028 ke beech EBITDA ke liye 22% aur volumes ke liye 13% ka Compound Annual Growth Rate (CAGR) achieve karegi. Filhaal, stock FY27E aur FY28E ke liye ₹16.5x aur 14.1x ke Enterprise Value (EV) par trade kar raha hai. ₹6,199 ka revised target price March 2028E EBITDA ke 15x EV valuation ko imply karta hai.